Purpose: This study aims to propose a potential tax model for taxing e-commerce transactions in Malaysia. Design/methodology/approach: A qualitative approach was employed in this study to unravel methods for taxing e-commerce transactions in Malaysia by interviewing key policymakers, tax...

Pornographic websites represent a significant component of the digital ecosystem; however, comparatively limited research has been conducted on this subject in comparison to other websites. This paper aims to gather and enrich the extant literature on the subject. For this purpose, a...

This study documents the existence and prevalence of the “review updating” phenomenon, where consumers change the ratings and content of their existing reviews, and examines its implications for platforms and businesses. Using both primary and secondary data, a dataset comprising 3 million...