Central European Business Review, 2025 (vol. 14), issue 2
Articles
Corporate Integration Processes: Lessons from the Covid-19 Crisis
Vincent Montenero, Cristina Cazorzi
Central European Business Review 2025, 14(2):1-23 | DOI: 10.18267/j.cebr.381 
This article examines the challenges of integrating new employees into a company in an environment where remote work is growing significantly. The reference situation is the COVID-19 crisis, seen as a case study. To describe the process as accurately as possible and to identify areas of diligence, we use a mixed method based on 51 questionnaires containing numerous open-ended questions and eight semi-structured interviews. The descriptive part of our analysis allows us to focus on the link between the degree of experience and the proactivity of newcomers. It also reveals the differing expectations that newcomers may have regarding what integration...
Consumers' Orientation towards E-Commerce during Disruptive Times: Entrepreneurship Implications
Raluca Mariana Grosu, Kejo Starosta, Doru Alexandru Pleșea, Sandra Diana Chița
Central European Business Review 2025, 14(2):25-43 | DOI: 10.18267/j.cebr.380
Our study approaches consumers’ orientation towards e-commerce during disruptive times, taking the COVID-19 pandemic, the most prominent recent disruptive event, as a reference. The analysis of the phenomenon was targeted at two differently developed European countries, Romania and Germany, which were investigated. Considering the time span from January 2020 to January 2022, Google Trends was used to track the search volumes associated with the main e-commerce platforms in the analysed countries, serving as a proxy measure for gauging consumers’ orientation towards e-commerce. Based on sound sentiment and quantitative analyses, our study...
The Influence of Covid-19 Pandemic on Consideration of Corporate Social Irresponsibility by Sovereign Wealth Funds
Marty-Jörn Klein, Gabriela Chmelíková, Jozef Palkovič
Central European Business Review 2025, 14(2):45-73 | DOI: 10.18267/j.cebr.383
Sovereign wealth funds (SWFs) have a significant influence on global financial markets, with assets exceeding USD 11.2 trillion and accounting for 40% of the world's largest 100 asset owners' total assets. Understanding the drivers behind SWFs' investment decisions is crucial. This study examines the impact of the COVID-19 pandemic related to corporate social responsibility (CSR) and irresponsibility (CSI) compared to financial data on SWFs' investment decisions, analysing 72% of their total public equity holdings from 2019 to 2023. Findings reveal that SWFs prioritize company self-reported environmental, social and governance (ESG) metrics over public...
Predictive Ability of Accounting Standard IAS 12 in Agriculture
Goranka Knezević, Vladimir Ristanović, Vladan Pavlović
Central European Business Review 2025, 14(2):75-92 | DOI: 10.18267/j.cebr.385
The predictive value of tax allocations (deferred taxes) and their incremental power in explaining future cash taxes paid and current tax expenses in the agricultural industry is a topic of significant relevance. This is particularly important for policymakers and managers due to the complexity of accounting standards in this area. The goal of the paper is to enhance the understanding of tax planning techniques used by agricultural companies. We consider four variables crucial in our analysis: dependent (cash taxes paid and current tax expenses) and independent variables (deferred tax assets and deferred tax liabilities). Our modelling of the relationship...
Exploring the Relationship between Recruitment Process and Turnover Intentions with Mediating Role of Affective Commitment: Implications for European Enterprises
Yen Mac Thi Hai, Thuy Nguyen Thi Le, Tran Thi Cuong, Minh Nguyen Thi Hong
Central European Business Review 2025, 14(2):93-117 | DOI: 10.18267/j.cebr.382
This research explores the relationship between the recruitment process and turnover intentions, with the mediating role of affective commitment among Generation Z working in European enterprises operating in Vietnam. Specifically, the study explores the relationship between job description, job evaluation, job specification, job analysis and affective commitment of Generation Z while also identifying the influence of affective commitment on turnover intentions. Based on the theoretical and literature summary, the research model is proposed. Accordingly, hypotheses are developed, and we apply a quantitative analysis with a research sample of 250 Generation...
Leaders of Family Businesses and Their Team Roles
Ondřej Linhart, Petra Rydvalová
Central European Business Review 2025, 14(2):119-137 | DOI: 10.18267/j.cebr.384
Leadership in family businesses has unique characteristics due to the special culture that family business carries, such as the special family bonds that the leader has with the team, the strong influence of the leader on the “family” team and the high level of dependence of the whole family on the business success. These traits should be reflected in the leader’s approach towards teamwork. This research paper aims to identify these traits, more specifically, using the Belbin team role methodology, to identify which team roles are the most typical of family business leaders and which are rather rare or insignificantly represented....