Purpose: This paper aims to investigate corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs) in transition and developed economies. Design/methodology/approach: Building on social capital theory, the creating shared value approach and institutional theory, the...

Purpose: The purpose of this paper is to approach the issue of taxation of robotic process automation (RPA) through an interpretive lens provided by both Adam Smith and Karl Marx. Both scholars have affected the understanding and attitudes of generations of economists, and their ideas have...

Purpose: The purpose of this paper is to assess the impact of the markets in financial instruments directive II (MiFID II) on investment services in the Baltic states. Design/methodology/approach: The authors take an exploratory, qualitative approach, based on data conducted from interviews...

Purpose: The purpose of this paper is to investigate whether switching to a CEO of the opposite sex affects the tax aggressiveness of firms. Design/methodology/approach: Regression analysis using a difference in difference approach and propensity score matching on a dataset of 8,798 firms from...

Purpose – No‐frills carriers have revolutionized Europe's aviation market and have changed the airline business in a dramatic way. Having entered most of the countries in Central Europe, the wave has also reached the Baltics. The purpose of this paper is to reveal how a Scandinavian carrier...

Purpose – The purpose of this paper is to explore the culture dimensions of young Latvians and Lithuanians in accordance with Geert Hofstede's indices. These culture characteristics are discussed from the perspective of their similarity with Estonia and the Scandinavian countries....

Purpose – The main purpose of this paper is to create a model, which specifies the determinants of the airline business. This sector is chosen, as the airline industry is not only influenced by national characteristics, but also characterized by international standards and internationalization...