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Due to concerns about the government's debt, the European Commission issued the Late Payments Directive (LPD) to discourage the culture of late payments that threatens their financial sustainability. Despite the intention to hold member states accountable for public entities' payment behaviour, the LPD did not…

The circular economy is the most recent wave for academics and practitioners due to the attempt to integrate business activity with the environment. The demand to limit the negative consequences of the traditional linear business model is set by European norms and legislation, as well…

In today’s world, social media are one of the most effective tools that can be used to further women’s empowerment efforts, which is a significant indicator of a country’s overall level of development. Before social media, women suffered a lot, especially when they lacked knowledge.…

This research delves into the utilization of complex structures by Peruvian business groups as a means to evade the payment of labor benefits, specifically focusing on profit sharing. The primary objective of this study is to conduct an in-depth analysis of profit distribution among workers…

Disclosures can be manipulated in a variety of ways, undermining their transparency and credibility. This paper shows that IM remains relevant, as it can be assessed and adapted from the perspective of trending accounting topics, despite the wide variety of IM strategies and investigation lines…

In 2020, the emergence of the pandemic led to the implementation of measures to mitigate the spread of the virus, which ultimately affected all economic actors. The primary objective was to put the protection of lives first and foremost, which led to the unforeseen circumstances…

When one crisis attacks an SME, all efforts would be oriented to save it from being doomed. When two unsuspected crises outbreak, those efforts would be tripled, exhausted, and most of the time depleted. Luckily, after that, comes the joy of survival, a reward well-deserved!…

This paper aims at providing a better understanding in the propensity of university students to recycling their mobile phones and comparing males and females in this regard. Despite many studies that have discussed the students' habits for this purpose, very few have studied deeply the…

The COVID-19 pandemic has significantly impacted the behavior of consumers of agri-food products. Consumers have developed new consumption and purchasing habits. These behavioral changes were driven by the fear of disease and death, as well as the government-imposed regulations. Naturally, factors such as gender, age,…

Virtual teams have increased over time due to globalization and advances in technology. With this article, we want to showcase the impact of the COVID-19 pandemic on the evolution of research in the field. To accomplish this aim, we continue the study presented in the…