The permanent evolution of accounting and financial reporting standards, in particular for listed companies, is justified by the need to adapt these standards to economic, societal, financial, institutional and technological developments. The main objective of the standard setters is that the...

Multi-level eco-labels, such as an eco-score, combine various environmental product attributes into one overarching label and have the potential to effectively promote sustainable consumption and business practices. This study uses an adaptive choice-based conjoint analysis based on an online...

Small and medium enterprises around the world, and especially in emerging markets, face challenges when it comes to market segmentation. They have limited knowledge of the importance of big data customer insights for making concrete market segmentation decisions. The purpose of this study was to...

In this event study, we analyze the effect of market segmentation on stock returns in Europe amid extreme weather events. We show that local institutional ownership (LIO) mitigates the negative effect of the uncertainty from the occurrence of extreme weather events on stock prices. We assess...

Super apps enable consumers to access multiple services through a single mobile application. Platforms like WeChat, Alipay, KakaoTalk, and LINE have already been widely adopted across many Asian markets. This study aims to develop a greater understanding of consumers' preferences for super app...

Understanding consumer behaviour is crucial for companies operating in the food products market, which has undergone numerous changes in recent years. Consumer typology plays a vital role in the development of effective marketing strategies and in catering to diverse consumer needs. The article...

Das Segment der Kleinunternehmen, dem Unternehmen mit bis zu 49 Mitarbeitern angehören, wird von 70% der befragten Schweizer Schaden- und Lebensversicherungsunternehmen als wichtige strategische Zielgruppe in der Geschäftsentwicklung betrachtet. Trotz dieser Bedeutung wurde bisher...

Tourist satisfaction models typically assume that service performance dimensions carry the same weight for all travelers. Drawing on Bourdieu, we reconceptualize age, gender, and region of origin as demographic capital, durable resources that mediate how visitors decode service cues. Using a...

This paper introduces a novel ratio-based framework for analyzing how consumer heterogeneity translates into product differentiation in vertically structured monopoly markets. We consider a monopolist facing a continuum of consumers and a strictly convex production cost function and identify...

This research investigates consumer segments based on their attitudes, knowledge, and intentions of purchasing Benefit Corporation Certified goods and services. Surveys of 1040 consumers in the United States reported low recognition of the certification (12.69%) and its logo (29.71%). Cluster...

Customer segmentation is essential in financial services for designing targeted interventions, managing dormant portfolios, and supporting marketing re-engagement strategies. Traditional approaches such as Recency-Frequency-Monetary (RFM) analysis offer interpretability but often lack the...

While international cross-listing locations in host countries have been identified as integral to firm valuation gains, the influence of the home country information environment on firm financial market integration remains underexplored. This study examined how political stability, government...

Artificial intelligence (AI) is transforming the way businesses operate, enabling entrepreneurs to achieve diagnoses that were once only possible for large companies. This transformation is evident in digital advertising, where AI not only enables advanced analytics, but also offers the...

In uplift modeling, the goal is to identify high-value customers based on persuadable customers, those who make a purchase only if contacted. To achieve this, uplift modeling combines machine learning techniques with causal inference, allowing businesses to refine their customer targeting...

Markets have the ability to aggregate information even under difficult conditions. What is not known is whether fragmented markets can also achieve information aggregation when differently-informed traders do not participate in the same market. We experimentally test this by extending the...

The automotive trade is one of the main drivers of world economies, contributing to the sustainability and competitiveness of countries at a global level. The luxury sub-segment is the one facing the most significant growth and the one which presents the greatest challenges in the...

Employing advanced statistical methods on qualitative data, this study explores territorial clusters of municipality leaders (ML) and educational leaders (EL) in Hungary, based on their sustainability priorities. It assesses how these clusters influence stakeholder engagement strategies and...