econ papers | Gist.Science

When Green Marketing Backfires: A Systematic Review and Bibliometric Analysis of Greenwashing, Trust, and Consumer Behavior

This systematic review and bibliometric analysis of 47 empirical studies reveals that while greenwashing consistently erodes consumer trust and brand equity, its negative impact on purchasing behavior is predominantly indirect and conditional, mediated by factors like skepticism and moderated by brand loyalty, thereby highlighting a critical gap in understanding trust repair mechanisms.

Rohani Lestari Napitupulu, Vanessa Gaffar, Hilda Monoarfa, Mety Titin Herawaty2026-08-19

📈 economics

Does the interaction between internal and external audit matter? A Moderating evidence from the relationship between internal audit function, management support and the effectiveness of internal audit

This study of 147 SMEs in Saudi Arabia reveals that while internal audit competence and independence significantly enhance audit effectiveness, management support does not, and notably, the interaction between internal and external auditors positively moderates the impact of these internal audit characteristics on effectiveness.

Yahya Ali Al-Matari, Abdelmoneim Bahyeldin Mohamed Metwally, Mohamed Ali Shabeeb Ali, Ahmed Bahieg Ragheb Mohamed2026-08-19

📈 economics

Empirical Study of the determinants of E-Commerce Adoption Challenges and Opportunities in Mogadishu, Somalia

This empirical study of 201 respondents in Mogadishu, Somalia, identifies prior experience, occupational status, residency duration, and the perception of e-commerce as a catalyst for youth and women's employment as key determinants influencing adoption levels, while highlighting the need for improved logistics, trust-building, and regulatory reforms to foster e-commerce growth in this post-conflict economy.

Abdirahman Hassan Hersi, Halima Dahir Ali, Abdirahman Mohamed Mohamud2026-08-19

📈 economics

Carbon Disclosure Quality and Internal Control Improve Corporate Social Value in Chinese Listed Companies

This study demonstrates that higher-quality carbon disclosure significantly enhances corporate social value in Chinese listed companies, a relationship that is further strengthened by effective internal control mechanisms.

Weiqin Liu, Zulnaidi Yaacob2026-08-19

📈 economics

Cascading Risk–constraint Dynamics in Public Construction Projects; a Systems-based Model Integrating Financial, Operational, Strategic and Legal Risk

This study introduces and empirically validates the Cascading Risk–Constraint Management Model (CRCM) using data from 292 public construction projects in Kenya, demonstrating that risks dynamically cascade from strategic governance failures through financial and operational constraints to legal outcomes, with operational risk identified as the strongest predictor of project performance.

Julius M. Kabue, C. W. Gakuu, H. K. Kidombo, Augustine M. Gatotoh2026-08-19

📈 economics

The ‘variable’ measures of happiness

This paper proposes and validates a headcount-based measure of subjective well-being using World Values Survey data, demonstrating that incorporating all happiness categories at the aggregate level introduces a distributive dimension that captures individuals' relative positions and reveals patterns distinct from individual-level analyses.

Bruna BRUNO2026-08-19

📈 economics

Impact of Education and Skill Development on Financial Literacy for Sustainable Agricultural Entrepreneurship in the Brahmaputra Valley of India

This study demonstrates that higher education levels and skill development training significantly enhance financial literacy among agricultural entrepreneurs in India's Brahmaputra Valley, thereby fostering sustainable agri-entrepreneurship and contributing to multiple Sustainable Development Goals.

Indrani Talukdar, Ashok sharma2026-08-19

📈 economics

Design Matters: Firm-Level Evidence on Tax Treaty Provisions and Multinational Investment

This study provides the first firm-level evidence demonstrating that while tax sparing provisions consistently encourage market entry by OECD multinationals in low-and-middle income countries, the effects of double tax relief methods on investment intensity and entry are heterogeneous and depend significantly on whether firms invest directly or indirectly.

Pranvera Shehaj2026-08-19

📈 economics

Variations in Physical Therapy Autonomy and Provider Density

This paper introduces the first comprehensive state-level database of physical therapy scope-of-practice laws and finds that greater regulatory restrictiveness significantly reduces the density of physical therapy establishments across U.S. counties.

Mustahsin Aziz, Ethan Kelly, Alicia Plemmons, Sarah Drain2026-08-19

📈 economics

Chiropractic Scope of Practice:A New Index and Database of Regulatory Stringency

This paper introduces a new state-level database and index measuring the regulatory stringency of chiropractic scope of practice across the United States, revealing significant cross-state variation and demonstrating a negative association between regulatory restrictiveness and chiropractic business density.

Sarah Drain, Elisha Denkyirah, Dinushka Paranavitana, Mustahsin Aziz, Troy Carneal, Alicia Plemmons2026-08-19

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