Double standards in terms of individuals being more tolerant of questionable consumer practices than of similar business practices have been researched in several studies (e.g., De Bock, Vermeir & Van Kenhove, 2013; De Bock & Van Kenhove, 2011; Vermeir & Van Kenhove, 2008; DePaulo, 1987). However, a...

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...

The topic of internationalization has received an increased amount of attention due to globalization and growing amounts of international trade. One of the most important factors for the success of foreign market operations is the choice of the entry mode. This paper investigates the key...