Maik Huettinger

ESSCA · Economics

Purpose The purpose of this paper is to investigate whether switching to a CEO of the opposite sex affects the tax aggressiveness of firms. Design/methodology/approach Regression analysis using a difference in difference approach and propensity score matching on a dataset of 8,798 firms from 2007 to 2017. Findings The authors find evidence that s...

Purpose The purpose of this paper is to assess the impact of the markets in financial instruments directive II (MiFID II) on investment services in the Baltic states. Design/methodology/approach The authors take an exploratory, qualitative approach, based on data conducted from interviews with nine investment industry professionals using the ladde...

Purpose The purpose of this paper is to approach the issue of taxation of robotic process automation (RPA) through an interpretive lens provided by both Adam Smith and Karl Marx. Both scholars have affected the understanding and attitudes of generations of economists, and their ideas have considerable influenced modern economic policy. It will be a...

Purpose This paper aims to investigate corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs) in transition and developed economies. Design/methodology/approach Building on social capital theory, the creating shared value approach and institutional theory, the authors study why and how six SMEs in the food sector implem...

The number of ‘future of work’ studies, which estimate the potential impact of automation on employment, has grown rapidly in the past few years. They have, however, received very little critical attention and warrant closer examination. One cause for concern is the shortcomings of their methodological approach, which relies on measuring the techni...

The present study investigates the degree to which imperfect competition in the oil sector affects end retail prices. Specifically, we test how positive and negative price shocks in the oil market translate to final retail prices for petrol, diesel, and heating oil prices, focusing on the asymmetry of the price changes. We assume that the higher th...

Santrauka This paper investigates the historical trends in economic development through the impact of economic depressions and emissions of greenhouse gasses, namely carbon dioxide (CO2). The analysis includes four countries: the United States, the United Kingdom, Germany and Japan. The focus, therefore, will be on the impact of two economic crise...

Double standards in terms of individuals being more tolerant of questionable consumer practices than of similar business practices have been researched in several studies (e.g., De Bock, Vermeir & Van Kenhove, 2013; De Bock & Van Kenhove, 2011; Vermeir & Van Kenhove, 2008; DePaulo, 1987). However, a mismatch between the perceptions of a company's c...

Purpose – The main purpose of this paper is to create a model, which specifies the determinants of the airline business. This sector is chosen, as the airline industry is not only influenced by national characteristics, but also characterized by international standards and internationalization processes. Design/methodology/approach – In this paper...

This paper deals with the concept of fairness as it is applied to economic decision making in different cultures. The objective of the research is to determine whether the concept of fairness can be applied universally throughout all cultures by doing a study in Lithuania and comparing it to similar studies done in other countries. Lithuania was ch...

Self-service is a type of service, where a customer can perceive his/her buying action with more self-involvement. Since a customer has an impact on the quality of the creation of the service experience, it naturally has an effect on the image of the company. The loyalty to a store or a brand is affected by the customer's experience as well. This e...

Despite the popularity of the “low-fare” (or sometimes called “no-frills”) airline business model, no comprehensive framework has ever been developed to evaluate the level of implementation of this business model. In the paper, we propose a framework for evaluating the extent to which an airline has implemented a “low-fare” business model. The fram...

The low-fare airline business has dramatically changed the face of commercial aviation in Europe. The main idea and strategy of airlines following this approach is to focus on cheap fares rather than comfort for passengers. However, the majority of low-fare airlines do not simply copy a given system of their competitors; rather, they design their o...

Purpose The purpose of this paper is to explore the culture dimensions of young Latvians and Lithuanians in accordance with Geert Hofstede's indices. These culture characteristics are discussed from the perspective of their similarity with Estonia and the Scandinavian countries. Design/methodology/approach The research is part of the Hofstede nati...

Purpose No‐frills carriers have revolutionized Europe's aviation market and have changed the airline business in a dramatic way. Having entered most of the countries in Central Europe, the wave has also reached the Baltics. The purpose of this paper is to reveal how a Scandinavian carrier entered the market with a subsidiary airline, by combining e...