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Showing 961980 of 2,145 articles

Are You Ready to Embrace AI-Generated Art? Exploring the Differential Effects of AI Versus Human Agents on Consumer Response

Authors: Lee S.S.; Kim Y.; Park K.

Journal: Asia Marketing Journal

Year: 2026

DOI: 10.53728/2765-6500.1671

Open Access: All Open Access; Gold Open Access; Green Open Access

Abstract: With a growing integration of artificial intelligence (AI) into creative domains, understanding its impact on consumer responses remains a critical area of inquiry. This research examines how agent type (AI vs. human) and art type (fine art vs. art-infused product) influences consumer purchase intention, along with the underlying psychological mech...

E-Tax System Adoption and Tax Compliance: The Role of Taxpayers Satisfaction, Taxpayers’ System Competence in the Post Covid-19 Pandemic Era

Authors: Bojuwon M.; Ogunleye F.M.; Aduwo O.O.; Ogunleye A.W.; Adeogun A.S.; Olasehinde S.A.; Adebayo A.I.; Ekundayo A.T.; Aduwo A.E.; Ogunrinde O.P.

Journal: International Review of Management and Marketing

Year: 2026

DOI: 10.32479/irmm.22659

Open Access: All Open Access; Gold Open Access

Abstract: This study examined the nexus between e-tax system adoption and tax compliance through the mediating and moderating role of taxpayer satisfaction and taxpayer system competence in the post Covid-19 pandemic era in Nigeria. A quantitative method of analysis was employed through an adapted questionnaire which was distributed to 480 taxpayers, asking ...

Trust and Trends: How e-WOM Shapes Fashion Purchase Intentions on E-Commerce Platforms in Ho Chi Minh City

Authors: Giang N.T.P.; Tan T.D.; Thi P.N.A.

Journal: Paper Asia

Year: 2026

DOI: 10.59953/paperasia.v42i1b.659

Open Access: All Open Access; Gold Open Access

Abstract: In the rapidly growing e-commerce landscape, particularly in the fashion industry, where consumers cannot physically experience products, the lack of trust in online reviews and the potential risk of misinformation have become critical concerns that directly affect purchase intentions. However, most prior studies have primarily examined electronic ...

Optimizing Deep Learning-Based Hate Speech Classification on Social Media Through Frame Semantic Theory and Hyperparameter Tuning

Authors: Mounggam K.; Wisaeng K.

Journal: International Journal of Analysis and Applications

Year: 2026

DOI: 10.28924/2291-8639-24-2026-86

Open Access: All Open Access; Gold Open Access

Abstract: This study uses deep learning, frame semantic theory, and precise hyperparameter tuning to classify social media hate speech. Three carefully selected hate speech datasets, arranged according to a frame semantic framework, are used to categorize opposing content, helping to better grasp context than simply looking for words. The Synthetic Minority ...

Enhancing firm performance and growth through corporate social responsibility

Authors: Vuong T.K.

Journal: Intangible Capital

Year: 2026

DOI: 10.3926/ic.3434

Open Access: All Open Access; Gold Open Access; Green Open Access

Abstract: Purpose: This study explains how employees’ perceptions of corporate social responsibility (CSR) initiatives influence firm performance and firm growth, via stakeholder-oriented commitment mechanisms and strategic CSR outcomes. It examines the influence of four CSR-related factors— obligation to society, obligation to customers and markets, obl...

The Impact of Tax Administration Digitalization on Tax Systems in Latin America; [Влияние цифровизации налогового администрирования на налоговые системы стран Латинской Америки]

Authors: Grabareva E.Y.; Pogorletskiy A.I.

Journal: Journal of Tax Reform

Year: 2026

DOI: 10.15826/jtr.2026.12.1.237

Open Access: All Open Access; Gold Open Access; Green Open Access

Abstract: The relevance of tax transformation in Latin America is driven by the chronically high tax gap, particularly in the area of indirect taxation, and the significant scale of informal economic activity. The study investigates the impact of tax administration digitalization on tax system performance over the period 2000–2023. The study examines two p...

Credibility, Quality, and Valence of eWOM: Effects on Consumer Behavior in Lebanon

Authors: Saleh L.; Touma H.; Badran M.

Journal: International Review of Management and Marketing

Year: 2026

DOI: 10.32479/irmm.21869

Open Access: All Open Access; Gold Open Access

Abstract: Electronic word of mouth (eWOM) has become a critical factor in shaping consumer behavior in digital marketplaces, yet limited research has explored its influence in Arab contexts. This study investigates how three perceived characteristics of eWOM—credibility, quality, and valence—affect consumer purchase decisions in Lebanon, a country with h...

Accounting Conservatism and ESG Disclosure: Empirical Research in Vietnamese Listed Firms

Authors: Bich N.H.T.; Quang T.V.; Minh G.N.T.; Thi N.N.

Journal: International Journal of Analysis and Applications

Year: 2026

DOI: 10.28924/2291-8639-24-2026-85

Open Access: All Open Access; Gold Open Access

Abstract: This study investigates the impact of accounting conservatism on the level of Environmental, Social, and Governance (ESG) information disclosure among Vietnamese listed non-financial enterprises. Utilizing a panel dataset comprising 1,116 firm-year observations across 186 firms in the period from 2018 to 2024, we employ the Between-Effects Model (B...

Trust in AI-Driven Marketing and its Impact on Brand Loyalty: The Mediating Role of Adoption Intention among Generation Z Consumers

Authors: Secretaria N.M.

Journal: International Review of Management and Marketing

Year: 2026

DOI: 10.32479/irmm.22426

Open Access: All Open Access; Gold Open Access

Abstract: This study is primarily focused on the determination of the influence of Trust in AI-driven marketing on Brand Loyalty, with Adoption Intention as a mediating factor among Generation Z consumers. The data were collected from 450 respondents and analyzed through Structural Equation Modeling using SPSS AMOS. The psychometric properties resulted in CF...

Quality Growth and Quality Infrastructure Investment

Authors: Hirota K.

Journal: Introduction to Quality Growth: Concept, Theoretical Background, Policy and Measurement

Year: 2026

DOI: 10.1007/978-981-95-6220-6_7

Open Access: All Open Access; Gold Open Access

Abstract: This chapter presents an example of policy proposals for achieving quality growth, with a focus on the infrastructure sector. Infrastructure has positive externalities that accelerate development, and its physical stock has generally shown a positive relationship with growth. The Japanese government began promoting “quality infrastructure investm...

Funding Diversification, Income Diversification and Bank Liquidity Creation: Evidence from Vietnamese Commercial Banks

Authors: Nguyen T.M.T.; Le T.T.; Nguyen M.N.

Journal: International Journal of Analysis and Applications

Year: 2026

DOI: 10.28924/2291-8639-24-2026-74

Open Access: All Open Access; Gold Open Access

Abstract: In the context of a persistently volatile financial market and increasingly fierce competition, the ability to create liquidity is considered the "lifeblood" of survival for banks-a key factor in maintaining the role of financial intermediaries and ensuring the stability of the economic system. This paper investigates the impact of diversification ...

Influence of Demographic Indicators on Smartphone Choice: Evidence from Azerbaijan

Authors: Muslumov H.; Jamalova M.

Journal: International Review of Management and Marketing

Year: 2026

DOI: 10.32479/irmm.22829

Open Access: All Open Access; Gold Open Access

Abstract: This study investigates the key factors shaping smartphone choice among Azerbaijani consumers, emphasizing demographic characteristics. A questionnaire survey was conducted among smartphone users (n = 312) from Azerbaijan, and the results were analyzed using an independent sample T-test to identify statistically significant differences between grou...

Exploring the gap: attitudes vs. purchasing behavior in sustainable outdoor sports apparel

Authors: Voráček J.; Opelík D.; Veselá J.; Hospodková P.

Journal: Frontiers in Sports and Active Living

Year: 2026

DOI: 10.3389/fspor.2026.1736169

Open Access: All Open Access; Gold Open Access; Green Open Access

Abstract: Objective: The objective of this study is to explore the discrepancy between consumers’ stated attitudes toward sustainability and their actual purchasing-related evaluations within the context of outdoor sports apparel. Using the Theory of Planned Behavior (TPB) as an interpretive framework, the study examines how key TPB-related factors manifes...

Prioritizing Digital Skills for Secondary School Teachers: An Analytical Hierarchy Process Approach

Authors: Son P.N.; Thuan N.T.

Journal: TEM Journal

Year: 2026

DOI: 10.18421/TEM151-67

Open Access: All Open Access; Gold Open Access

Abstract: – The rapid evolution of technology, particularly in education, challenges teachers to enhance their digital skills. This study employs the Analytical Hierarchy Process (AHP) to analyze and prioritize essential digital competencies for secondary school teachers. A survey of 133 secondary school teachers in Hanoi, Vietnam, was conducted using a pr...

Legitimacy without members? Hungarian lessons on how to guarantee trade union representativeness

Authors: Gyulavári T.; Kártyás G.

Journal: International Labour Review

Year: 2026

DOI: 10.16995/ilr.23796

Open Access: All Open Access; Gold Open Access; Green Open Access

Abstract: Collective bargaining has a marginal and steadily diminishing role in employment regulation in Hungary. Flaws in the legal framework are certainly among the main reasons behind low and decreasing coverage. In the light of ILO standards and comparative national examples, this article analyses the Hungarian statutory rules on trade union representati...

Focal mechanical vibration motor effects on the finger tapping in healthy volunteers

Authors: Di Libero T.; Rodio A.; Carissimo C.; Cerro G.; Provenzale C.; D’Ermo A.; Filippi G.M.; Pettorossi V.E.; Ferrigno L.; Marchetti E.; Fattorini L.

Journal: Frontiers in Sports and Active Living

Year: 2026

DOI: 10.3389/fspor.2025.1674876

Open Access: All Open Access; Gold Open Access; Green Open Access

Abstract: Introduction: Focal mechanical vibration is a therapeutic intervention based on oscillatory mechanical vibrations applied to specific anatomical structures. These vibrations can be generated by portable devices and transmitted to targeted muscles, joints, or tissues. Focal vibration stimulates local receptors, producing a sensory input flow that in...

Motivations Influencing High Consumption of Local Food Among Domestic Tourists in Shkodra Lake, Albania

Authors: Boshnjaku E.; Dulja X.

Journal: WSEAS Transactions on Business and Economics

Year: 2026

DOI: 10.37394/23207.2026.23.43

Open Access: All Open Access; Gold Open Access

Abstract: -This study explores the motivational factors that drive domestic tourists in Albania for high amounts of local food. It brings a practical insight from the Shkodra lake area in Shkoder based on a survey conducted with a sample of 324 domestic tourists. The main findings reveal that the significant factors influencing high local food consumption ar...

Interest Rates on Short- and Long-term Loans: Factors Affecting Their Formation and the Relevance of Regulatory Measures

Authors: Byvshev V.A.; Meshkova E.I.

Journal: Finance: Theory and Practice

Year: 2026

DOI: 10.26794/2587-5671-2026-30-2-33-47

Open Access: All Open Access; Gold Open Access

Abstract: the aim of the article is to study the factors that influence the bank short-term and long-term interest rates. The relevance: in modern conditions the interest rate policy is considered not only as a way to ensure bank efficiency and financial stability, but also as a tool to stimulate economic activity. The purpose of the study is to identify the...

AI-Based Management Approaches for Production Processes: Identifying Requirements for Frameworks and Architectures

Authors: Sumereder A.; Woitsch R.; Falcioni D.; Mayr M.

Journal: Artificial Intelligence, Data and Robotics: Foundations, Transformations and Future Directions

Year: 2026

DOI: 10.1007/978-3-032-10561-5_10

Open Access: All Open Access; Gold Open Access

Abstract: Among the most prevalent challenges for organizations is the artificial intelligence (AI) integration including process transformation and organizational complexity reflecting management obstacles. Processes exist in various formats and formalizations such as textual documentation, graphical instructions, or the like. Here, appropriate combinations...

Investigating the Impact of Corporate Governance on Financial Performance of Commercial Banks in Ghana

Authors: Yeboah M.; Yeboah B.; Djan G.O.; Ali M.M.; Adarkwa O.S.

Journal: International Review of Management and Marketing

Year: 2026

DOI: 10.32479/irmm.21205

Open Access: All Open Access; Gold Open Access

Abstract: As a popular mechanism, corporate governance is broadly recognized to align individual interests with organizational objectives, thus improving organizational performance. Nevertheless, the specific pathways through which corporate governance influences performance remain underexplored in the context of Ghanaian banks. With the data of seven listed...