bluuebunny/crossref_metadata_2025_split huggingface dataset:
The influence of regional institutional setting on the performance of innovative entrepreneurship
Authors: Wang Ruicheng , Zhou William Chongyang 
Published: January 2020

PurposeTwo types of institutional constraints, namely, institutional voids and policy uncertainty, have been recognised and elaborated, including their influence on new venture performance. However, not enough attention has been paid to the multidimensional attribute of institutional transformation. By hinting at a relatively underexplored third type of institutional constraints, i.e. institutional fragility, this paper aims to build a comprehensive framework of institutional constraints to analyse how innovative start-up performance is influenced by institutional constraints.Design/methodology/approachUsing Chinese manufacturing firms as the empirical sample, the authors use an econometric method to test the relationship between institutional constraints and the performance of innovative start-ups.FindingsOn the basis of a uniquely constructed database from 2005 to 2007, the authors find that institutional constraints are negatively associated with innovative start-up performance proxied by return on assets, sales growth and new product sales.Originality/valueThe study offers researchers and practitioners a detailed view of institutional constraints and innovative start-up performance.
The obstacles of China’s intelligent automobile manufacturing industry development
Authors: Cao Yuhong , You Jianxin , Shi Yongjiang , Hu Wei 
Published: January 2020

Purpose
This paper aims to make a systematic study on the factors that hinder the development of China’s intelligent automobile manufacturing industry; based on comprehensive understanding of these obstacles and by optimization means, ultimately, the healthy and sustainable development of intelligent automobile manufacturing industry in China can be promoted.

Design/methodology/approach
Based on a questionnaire survey of intelligent automobile manufacturing listed companies in China, first, fuzzy semantic scale was adopted to collect respondents’ choices, the fuzzy score function is used to calculate the fuzzy score value and these data are used as the basis for subsequent model analysis. Then, structural equation modeling (SEM) was adopted to analyze the causal relationship between influencing factors to explore the main hinder factors.

Findings
It is found that, in the short term, the backwardness of technological industrialization is the main reason leading to low permeability of intelligent automobile; in the medium term, the imperfect industrial R&D ability and the insufficiency of infrastructure are major causes for high manufacturing cost and low competitiveness of intelligent automobile manufacturing industry; in the long term, the lack of national policy and industrial strategic planning is the main factors affect intelligent automobile manufacturing cost and the industry competitiveness.

Practical implications
The research conclusion has important policy implications for promoting intelligent automobile manufacturing sustainable development. In recent years, China’s intelligent automobile manufacturing industry has gradually stepped out of breeding period; therefore, the role of government should be gradually transformed from participants to managers and regulators. Considering the fact that intelligent automobile cost is very high, and still higher than the cost of fuel vehicle, government should focus on the issues such as improving R&D capabilities, infrastructure construction, policy framework system, legal system and technological industrialization. Specifically, in short-term planning, improving technological industrialization level is the key to development; in medium-term planning, policymakers should focus on the improvement of R&D capabilities and infrastructure; considering the long-term development, establishing appropriate national policies and dealing with the adverse impact of imperfect strategic planning are the most sensible choice.

Originality/value
This paper analyzes the factors that hinder the development of China’s intelligent automobile manufacturing industry for the first time, and provides the basic logic of integration factors at different levels with the development of intelligent automobile to reveal the uniqueness and facts of China’s economic development.
Stability of laminated composite and sandwich FGM shells using a novel isogeometric finite strip method
Authors: Shahmohammadi Mohammad Amin , Azhari Mojtaba , Saadatpour Mohammad Mehdi , Sarrami-Foroushani Saeid 
Published: January 2020

Purpose
This paper aims to analyze the stability of laminated shells subjected to axial loads or external pressure with considering various geometries and boundary conditions. The main aim of the present study is developing an efficient combined method which uses the advantages of different methods, such as finite element method (FEM) and isogeometric analysis (IGA), to achieve multipurpose targets. Two types of material including laminated composite and sandwich functionally graded material are considered.

Design/methodology/approach
A novel type of finite strip method called isogeometric B3-spline finite strip method (IG-SFSM) is used to solve the eigenvalue buckling problem. IG-SFSM uses B3-spline basis functions to interpolate the buckling displacements and mapping operations in the longitudinal direction of the strips, whereas the Lagrangian functions are used in transverse direction. The current presented IG-SFSM is formulated based on the degenerated shell method.

Findings
The buckling behavior of laminated shells is discussed by solving several examples corresponding to shells with various geometries, boundary conditions and material properties. The effects of mechanical and geometrical properties on critical loads of shells are investigated using the related results obtained by IG-SFSM.

Originality/value
This paper shows that the proposed IG-SFSM leads to the critical loads with an approved accuracy comparing with the same examples extracted from the literature. Moreover, it leads to a high level of convergence rate and low cost of solving the stability problems in comparison to the FEM.
Painlevé analysis for new (3 + 1)-dimensional Boiti–Leon–Manna–Pempinelli equations with constant and time-dependent coefficients
Authors: Wazwaz Abdul-Majid 
Published: January 2020

Purpose
The purpose of this paper is to introduce two new (3 + 1)-dimensional Boiti–Leon–Manna–Pempinelli (BLMP) equations, the first with constant coefficients and the other with time-dependent coefficients. The author obtains multiple soliton solutions and multiple complex soliton solutions for the two developed models.

Design/methodology/approach
The newly developed models with constant coefficients and with time-dependent coefficients have been handled by using the simplified Hirota’s method. The author also uses the complex Hirota’s criteria for deriving multiple complex soliton solutions.

Findings
The two developed BLMP models exhibit complete integrability for any constant coefficient and any analytic time-dependent coefficients by investigating the compatibility conditions for each developed model.

Research limitations/implications
The paper presents an efficient algorithm for handling integrable equations with constant and analytic time-dependent coefficients.

Practical implications
The paper presents two new integrable equations with a variety of coefficients. The author showed that integrable equations with constant and time-dependent coefficients give real and complex soliton solutions.

Social implications
The paper presents useful algorithms for finding and studying integrable equations with constant and time-dependent coefficients.

Originality/value
The paper presents an original work with a variety of useful findings.
The spillover effects of a bright-line regulation: evidence from China
Authors: Song Yunling , Li Shihong , Zhou Ling 
Published: January 2020

Purpose
The purpose of this paper is to investigate the spillover effects of a bright-line disclosure regulation that required Chinese listed firms to provide earnings forecasts if they anticipated specified, large earnings changes.

Design/methodology/approach
The paper examines the discontinuity of the earnings change distribution of firms listed on the Shenzhen Stock Market between 2010 and 2014. The paper finds that firms no longer subject to the bright-line test still exhibited discontinuity in earnings change distribution. The discontinuity lasted for at least three years with magnitude comparable to that of the firms still subject to the bright-line test. In addition, newly listed firms that had never experienced the bright-line test showed similar tendency to avoid the same threshold. There is some evidence that these firms’ avoidance of the −50 per cent changes was partly because of market pressure.

Research limitations/implications
Research on bright-line tests has to date focused on their immediate and direct effects on firms currently subject to such tests. This study finds that a bright-line disclosure regulation’s influence is not limited to the firms directly governed by the regulation. It could lead to widespread and long lasting distortions in financial reporting behaviors of firms not currently subject to such tests.

Practical implications
The paper has implications for regulators who study the economic consequences of bright-line regulations in general and analysts of the Chinese capital market in particular.

Originality/value
This is the first empirical report that bright-line disclosure regulations affected the financial reporting behavior of firms that were not directly subject to the bright-line tests.
Does personality influence effectual behaviour?
Authors: Hensel Rainer , Visser Ronald 
Published: January 2020

PurposeThe purpose of this paper is to develop a model to analyse what personality traits impact entrepreneurial cognitive and social strategic decision-making skills, originating from the effectuation framework.Design/methodology/approachA total of 128 participants from an entrepreneurial pre-launch programme were assessed by experienced incubator and business coaches. Personality was measured by a Big Five test. Based on a confirmatory factor analysis, the relationships were analysed between personality and three core dimensions of the effectuation framework: the bird-in-hand principle, the crazy quilt principle and the pilot in the plane principle.FindingsSpecific patterns (moderation effects) as opposed to levels of personality traits proved to be relevant. The bird-in-hand and the crazy quilt principles are related to the moderating effect between sensitivity to feedback, sociability and ambition. The pilot in the plane principle was related to the whole pattern of entrepreneurial key qualities embedded in the extraversion domain. Furthermore, relationships of personality with key issues in the effectuation framework were found, examples being reflecting on a high diversity of means or on own talents, conducting a thorough risk analysis and engaging in inspirational networking. The final model revealed a direct positive influence of the capacity to conduct a thorough risk analysis on the overall capacity to apply the effectuation principles.Research limitations/implicationsA limitation of this study is the exclusion of the lemonade principle from the final model. This being based on unsatisfying model fit indices. Another limitation is the cross-sectional design, as well as the chosen research context: the pre-launch entrepreneurial programme.Practical implicationsThe research results shed a light on the impact that personality plays in adoption of effectual decision making.Social implicationsThe effectuation framework is widely used by individual entrepreneurs, SMEs and start-ups, to design innovative business models or implement an up-scaling strategy.Originality/valueLittle is known about the underlying mechanisms of the effectuation framework. Moreover, evidence-based insights are offered to entrepreneurs that intent to mobilise effectual behaviours.
Application of theory of constraints to foster the services of Indian power transmission system
Authors: Upreti Naveen , Sunder Raju G. , Dalei Narendra N. , Garg Sandeep 
Published: January 2020

Purpose
This paper aims to present a practical and sequential application of the theory of constraints (TOC) to eliminate the critical barriers to Indian power transmission system (IPTS) that were limiting the entire power service quality.

Design/methodology/approach
This study uses a well-known management technique known as TOC, which has the capability and positive force to eliminate the barrier through sequential managerial procedures. TOC framework can provide practical guidance to stakeholders of the power transmission sectors through situational assessment, conflict resolution, planning and implementing changes required in the IPTS.

Findings
This study explains the utility of five-steps thinking process (TP) of TOC especially in the IPTS sector. The study also describes how each step of TP can improve the performance of IPTS against its specified goal. The study brings management’s attention on the system’s weak links that must be leveraged by eliminating them from the system. Major types of constraints are related to the restrictive policy of the sector that mainly include lack of strategic planning, lack of investments and lesser participation of the private players in the IPTS. This study further identifies and suggests various strategies to eliminate the critical barriers of IPTS.

Originality/value
The five-step process of TOC has been successfully applied in manufacturing sector and service sector processes, such as banking and medical services. This paper has uniquely applied TOC in the area of power sector, which is considered as one of key service sectors that form an important share for the Indian economy.
Corporate tax aggression and debt in Iran
Authors: Salehi Mahdi , Salami Shantia 
Published: January 2020

PurposeThis study aims to investigate the impact tax shelters and cost of debt in Iran. It also aims determine methods to identify tax-aggressive policies through corporate structure and corporate policies, as well as various solutions to handle these issues.Design/methodology/approachFor this purpose, the data of 155 listed companies on the Tehran Stock Exchange (TSE) during the years of 2008-2015 will be considered. The number of observations includes 1,085 companies. Data was analyzed using logistic panel regression with R software.FindingsThe results of the hypotheses show that financial leverage use is not inversely related to companies’ tax-aggressive policies. There is no direct relationship between sales and financial leverage. Overall, there is no inverse relationship between tax shelters and total debt.Originality/valueThe results extend the empirical findings of Graham and Tucker and Wilson. The authors also investigated the relationship between tax shelters and financing (total debt). These findings are crucial to the state; although several studies with similar subjects have been conducted in different countries, the current study is the first of its type in Iran.
Corporate governance, SSB strength and the use of internal audit function by Islamic banks
Authors: Sulub Saed Ahmed , Salleh Zalailah , Hashim Hafiza Aishah 
Published: January 2020

PurposeThis paper aims to identify the effects of some corporate governance (CG) mechanisms and Shariah Supervisory Board (SSB) strength on the voluntary use of internal audit function (IAF) by Islamic banks in Sudan.Design/methodology/approachBased on Agency and Stakeholder Theories, this paper hypothesizes that IAF is likely used by Islamic banks with strong CG andShariahgovernance systems. To test these hypotheses, we examine the annual reports of 14 Sudanese banks for a period of five years following the global financial crisis in 2008, using logistic regression analysis.FindingsThis paper found that IAF is likely used by Islamic banks with higher CG disclosure (CGD) and strong SSB. While the findings showed that the audit committee and IAF are likely used as substitutes, this paper also indicated that there is a negative association between levels of Unrestricted Investment Account Holders’ (UIAH) ownership and the use of IAF. However, the evidence of this study did not find any impact for the board of directors’ strength on the use of IAF.Research limitations/implicationsThere may be better measures for some variables in the study model. Additionally, the restriction of the study sample to Sudanese banks may limit the generalization of the results. Therefore, future studies may refine the model and expand the sample to Islamic banks in other countries.Practical implicationsThis paper highlights the importance of IAF forShariahgovernance in Islamic banks. Moreover, the insignificant association between the use of IAF and the strength of board of directors has important implications for the board’s effectiveness in Islamic banks.Originality/valueThis is the first study to investigate the factors associated with the use of IAF by Islamic banks.
Dealing with non-performers
Authors: van Dijk Elkan , de Waal André 
Published: January 2020

PurposeNon-performance should be addressed urgently given the high associated costs: on average, 17 percent of management time is spent overseeing non-performing employees, thus distracting managers from important business issues and initiatives and, non-performers can reduce productivity by as much as 30–40 percent. Though many organizations recognize the importance of dealing effectively with non-performers, this remains difficult in practice for various reasons, including cultural aspects. The purpose of this paper is to answer the following question: What are some of the ways for managers in different national cultures to deal effectively with non-performers?Design/methodology/approachTo collect the necessary data, semi-structured interviews were conducted with managers of profit and non-profit companies in different countries. After the interviews were transcribed, key themes and patterns were identified by manual open coding. The collected data were disaggregated into conceptual units and provided with labels. After significant themes and issues were identified, axial coding was used to look for relationships between the data categories that had emerged from open coding.FindingsThere are two main culture-independent findings. First, clarity is needed when managers give assignments to and set expectations for employees. Thereafter, managers should monitor employee performance and give immediate feedback when employees make mistakes. Second, this feedback needs to take the form of true two-way dialogue between the manager and employees: the manager needs to listen to employees’ situation and what they want and need as development opportunities to progress. These findings in itself are not earth-shattering but still important for two reasons: the findings are culture-independent and can thus be seen as generic approaches for dealing with non-performers in many (most) cultural settings; and in practice the authors still see many managers ignoring these activities while dealing with non-performers, making them less effective than they could and should be. In this respect, the findings serve as a reminder not only of the fact that these activities still are the most effective in order to deal with non-performers, but also point out how important they are as they are effective in many cultural settings.Practical implicationsIn practical terms, the results should assist managers in various cultural settings to determine if there are non-performers in their organizations, identify the causes of their non-performance and apply interventions to effectively tackle the issue.Originality/valueThe research contributes to the literature by examining topics such as how to define non-performers, how they can be recognized from their behavior, what causes their non-performance and how national cultures influence the management of non-performers.
Strategy: restoring the lost meaning
Authors: Khalifa Azaddin Salem 
Published: January 2020

Purpose
The concept of strategy has lost its meaning. It is widely inflated and conflated with related notions and the consequences of that are unsettling for both practice and research. The purpose of this paper is to restore the lost meaning of strategy.

Design/methodology/approach
The paper exposes the inadequacy of the current definitions of strategy. It, then, suggests a more robust one based on a list of necessary dimensions of a good definition derived from an extensive review of the literature and ends with triggers for further reflection.

Findings
The multidimensionality of the proposed definition better reflects the complex nature of the strategy concept and restores its lost meaning. This makes it more robust than previous definitions in protecting the integrity of the concept of strategy from the creeping of insignificant concerns and “surplus” meaning.

Research limitations/implications
The new definition offers a new angle from which to reexamine the relationships between a number of usually paired concepts such as intention and action, planning and emergence, control and learning and formulation and execution.

Practical implications
The newly proposed definition has the potential to trigger creativity and to limit the practice of bad strategy.

Originality/value
The proposed definition raises the standard of what strategy is, avoids the sources of confusion, and reduces the chances of ascribing surplus meaning to the strategy concept.