After the 18th National Congress, the Chinese government should speed up tax reform and tax reduction. Tax structure should switch to direct tax. Consumption tax reform of lower tax burden could start within a short time. Replacing business tax by value-added tax should be quickly completed....

Purpose: The purpose of this paper is twofold: first, to examine a customer orientation mechanism through which abusive supervision influences retail salespeople’s job performance; and second, to investigate how abusive supervision’s effects may be moderated by the same leader’s use of...

Purpose: Frontline service employees’ (FLEs) positive personality traits enhance service experiences, for both employee and customer outcomes. Yet, limited research addresses negative personality traits. Drawing on the emotion regulation framework, the purpose of this paper is to propose a...

Studies have found that product intangibility increases consumers' perception of risk. However, most of these studies measured the intangibility and perceived risk constructs unidimensionally. The primary objective of this article is to examine the effects of the multiple dimensions of...

Intangibility has long been studied as a unidimensional construct with the focus being placed upon the physical element. This paper explores the effects of three unique intangibility dimensions on a consumer's ability to evaluate goods and services, and the perceived risk (PR) associated with...

We demonstrate that two intertwined activities of music piracy, unauthorized obtaining and unauthorized sharing, are differentially influenced by the same social learning environment. We develop a structural model and test it using survey data from a prime demographic set of respondents who...

Supply chain collaboration (SCC) is strategically important in today's business world, and the use of inter-organizational systems (IOS) much facilitates SCC. The present study examines: (1) the differential effects of two types of IOS—open and closed—on firms' use of SCC; (2) the impact of a...

Past studies exhibit mixed findings regarding the effect of parenting strategies on children's behavior. We propose that it is due to behavioral heterogeneity among children – they differ in sensitivity to parental influence – and simultaneously examine the effects of parenting strategies on...