AI adoption and sales growth in MSMEs: The mediating role of customer engagement

The emergence of live-streaming commerce has significantly altered the purchasing patterns of consumers, and it has become a critical component of e-commerce and marketing, specifically during the pandemic. This study investigates how customer engagement and trust are impacted by perceived utility, platform interaction, and source credibility, as well as how these factors affect purchase intention and actual purchasing behavior. Data were gathered from 247 regular live streaming platform users in Chennai, Tamil Nadu, India, employing purposive sampling and a standard questionnaire. From August to November 2024, the survey was administered during periods of significant online purchasing events and increasing live commerce activities. Participants were selected among technology-savvy, digitally engaged shoppers at major metropolitan shopping malls to generate a representative sample. Using Partial Least Squares Structural Equation Modeling, results indicate that source credibility, platform interactivity, and perceived usefulness significantly affect consumer engagement (β = 1.376, p < 0.001). The results indicate that source credibility, platform interactivity, and perceived utility strongly affect trust (β = 1.198, p < 0.001, β = 0.351, p < 0.001, β = 0.224, p = 0.010). The findings also showed that customer engagement has a favorable impact on both purchase intention and the actual purchase (β = 1.272, 0.404; p = 0.001, 0.003). Trust positively affects both purchase intention (β = 0.994, p = 0.002) and actual purchase (β = 0.546, p = 0.001). Marketers and e-commerce platforms could apply these results to create more authentic and dynamic live streaming experiences that boost consumer engagement and trust.

With the growing popularity of social media platforms, many brands have embraced social media marketing activities as a key tool in influencing consumer behavior and purchasing decisions. This paper aims to investigate the nexus of social media marketing activities (SMM activities) on online purchase intention in Jordanian e-stores through the mediating role of brand engagement and brand trust. The current study utilized a quantitative approach design, using a questionnaire as a tool to collect the data from 542 e-commerce consumers in Jordan during the period from February 7, 2024, to July 28, 2024. Purposive sampling was applied to collect the data from participants. Structural Equation Modeling (SEM) using Smart PLS 4.0 was used to analyze the study data and examine the relationship between the study variables. The results showed the importance of social media marketing activities (β = 0.16, p < 0.001). Brand trust (β = 0.385, p < 0.001) and brand engagement (β = 0.173, p < 0.001) have a positive impact on online purchase intention. The study’s findings highlight the importance of brands creating content that focuses on engaging information that resonates with their target audience. The study concludes that social media marketing activities play a pivotal role in enhancing consumer trust and engagement online, contributing to increased purchase intention, and providing valuable insights for brands and marketers seeking to improve their digital marketing strategies.

The study aims to examine the intricate interplay between sales growth, profitability, and tax avoidance strategies adopted by firms. Through an analysis of a diverse dataset spanning multiple industries and regions, this study investigates how sales growth influences a firm’s marketing approach to tax avoidance and its subsequent impact on profitability. The sample is Jordanian industrial firms listed on the Amman Stock Exchange for the study period between 2010 and 2020. Four critical variables used in the dataset are tax avoidance, return on assets, sales, and size. It employs a mixed-methods approach, including quantitative regression analysis and qualitative assessments of corporate tax strategies. The study results reveal a strong negative relationship between ROA and tax avoidance; for every unit increase in ROA, tax avoidance decreases by 0.198 units. Sales, however, do not exhibit a statistically significant association with tax avoidance. Firm size is an additional predictor with a marginally significant direct link with tax avoidance (β = 0.042, p = 0.049). This study highlights the central role of profitability in shaping tax avoidance strategies, with larger firms marginally more inclined toward tax planning.