bluuebunny/crossref_metadata_2025_split huggingface dataset:
The effect of auditor industry specialization and board independence on the cash flow reporting classification choices under IFRS: evidence from Taiwan
Authors: Chiang Shuling , Kleinman Gary , Lee Picheng 
Published: September 2020

Purpose
This study aims to explore the relationship between audit partner and firm industry specialization and board of director independence on the decision by Taiwanese firms to use International Financial Reporting Standards (IFRS) flexibility concerning reporting interest income and expense and dividends received in different sections of the statement of cash flows. This flexibility existed in Taiwan for the first time in 2013, the year that Taiwan switched from its own generally accepted accounting principle to IFRS.

Design/methodology/approach
Using 2013 data for a sample of 1,227 firms, 354 of whom changed their reporting classification, this study examined the interaction effect of board independence and partner-level and firm-level auditor industry specialization on the cash flow reporting decision using logistic regression.

Findings
The results show there is a substitute relationship between board independence and partner-level industry specialization on the change in cash flow reporting classification, but a complementary relationship between board independence and firm-level auditor specialization. Further, both partner-level and firm-level auditor industry specializations have a complementary (but negative) relationship with board independence as to whether the firm is likely to report interest expense paid in the operating or financing activities sections.

Practical implications
An important implication is that knowing the levels of audit firm and partner specialization and how independent the board is, is useful for researchers and regulators in investigating auditor-client relationships and understanding the influences of variables investigated here on the outcome(s) of accounting policy and regulatory changes.

Originality/value
This study improved the field’s understanding of the impacts of audit partner and firm specialization, board independence and relevant interactions on cash flow reporting choices.
Customer reactions to bank hypocrisy: the moderating role of customer–company identification and brand equity
Authors: Hur Won-Moo , Kim Yeonshin 
Published: September 2020

PurposeThe purpose of this study was to investigate the effect of perceived corporate hypocrisy on customer mistreatment behaviors within the banking industry and the moderating effects of customer–company identification (CCI) and brand equity on the hypocrisy-mistreatment behavior relationship.Design/methodology/approachUsing multistage sampling, 567 South Korean banking service users participated in an online survey. Structural equation modeling (confirmatory factor analysis) and hierarchical regression analysis were used to analyze the data.FindingsPerceived corporate hypocrisy was positively related to customer mistreatment behaviors. CCI and brand equity differentially moderated the positive relationship between perceived corporate hypocrisy and customer mistreatment behaviors. Specifically, CCI and brand equity strengthened and weakened the positive relationship between perceived corporate hypocrisy and customer mistreatment behaviors, respectively.Practical implicationsMarketers and banking service managers should pay careful attention to customer evaluations of their social activities and communication about the ethical values and actions of their firms. Since CCI and brand equity have contrasting moderating effects on the corporate hypocrisy-aggressive behavior relationship, marketers should devise different strategies to manage the adverse effects of such corporate crises on company-identified and brand-committed customers. For example, managers should focus on customers who actively express their deep sense of disappointment or profound anger in response to corporate hypocrisy (e.g. those with high levels of CCI) because they are likely to exhibit aggressive behaviors toward the company or its employees. Managers need to devise customized relationship-recovery strategies for such customers (e.g. forging a personal connection between the customer and service provider).Originality/valueThe present findings delineate the adverse effects of perceived corporate hypocrisy on customer behaviors and the moderating effect of customer relationship quality on the corporate hypocrisy-mistreatment behavior relationship within the banking industry.
Disaster risk areas in Brazil: outcomes from an intra-urban scale analysis
Authors: Saito Silvia Midori , Assis Dias Mariane Carvalho de , Ribeiro Daniela Ferreira , Alvalá Regina Célia dos Santos , Souza Daiane Batista de , Santana Rodrigo Amorim Souza de Moraes , Souza Pilar Amadeu de , Ribeiro Júlia Vicente Martins , Stenner Claudio 
Published: September 2020

Purpose
This paper aims to shed some light on the distribution of population, living in disaster risk areas in Brazil, on the intra-urban scale. The following three aspects are evaluated in this paper: the distribution of exposed population according to municipal size classification; the population density in disaster risk areas; and the municipal human development classification for the municipalities with disaster risk areas.

Design/methodology/approach
This research is based on an explorative approach. The main database used is a result of the association of landslide and flood risk areas to demographic census, available for 825 Brazilian municipalities. Additional databases were integrated to characterize disaster risk management and municipal human development.

Findings
The results revealed that the population exposed to disaster areas is concentrated within the capitals and small cities in the country. Moreover, disaster risk areas are densely populated even in small cities, suggesting that it is a reality faced not only by the larger cities. Finally, disaster risk areas exist even inside municipalities with a high level of human development.

Practical implications
These findings could contribute to the understanding of the spatialisation of disaster risk in Brazil, a primordial step for the reduction of human losses.

Originality/value
A novel perspective about the Brazilian population exposed to disaster risk was obtained, revealing a current issue faced by the municipalities independent of the size classification and level of human development.
Tectonics and earthquake potential of Bangladesh: a review
Authors: Apu Nibas , Das Urmi 
Published: September 2020

Purpose
The purpose of this paper is to present an integrative review of the literature to understand the underlying risks of tectonic plate movements, earthquakes and possible earth tremors on Bangladesh as a country filled with waterways.

Design/methodology/approach
This study presents a review of seismic activities to present an overview of the active tectonic architecture of the region and its seismic potential with past consequence in Bangladesh region and its immediate surroundings. For the purpose of this review, peer-reviewed journals and electronic databases are the main sources for identifying studies, along with conference proceedings from the similar events and networks.

Findings
Review reveals that Bangladesh sits on three tectonic plates atop the world’s largest river delta and has blind faults, shallow faults and high amplified liquefiable zones. It has experienced few devastating earthquakes but most of the records are not documented and also a lack of proper seismic equipment could not record all the events. Also Bangladesh is ill prepared to tackle the aftermath of any strong earthquake and if an earthquake with 7 Mw or greater magnitude occurred, it would leave Bangladesh blighted by a catastrophic disaster with significant destruction of infrastructure, fire outbreaks resulting from breakdown of gas piping systems, fire from collapsed electrical lines and disruption of water connections both in urban and rural centres with greater impact on industrial cities that may not have adhered to standard building codes.

Originality/value
This paper outlined the necessity of an earthquake hazard catalogue, also preparation in sense of seismic risk mitigation and influence of decision-makers, policy institutes and professionals in ensuring infrastructure development and the building code provides for a safe environment and resilient buildings that can reduce or eliminate the risks.
Cultural diversity drives innovation: empowering teams for success
Authors: Jones Graham , Chirino Chace Bernardita , Wright Justin 
Published: September 2020

PurposeThough there is broad agreement on the beneficial impact of diversity in management and leadership roles, much of the innovative capacity of an organization is realized at the unit level in working teams. Recent research points to cultural diversity having an especially significant impact on innovation team performance. The reports also highlight the need for the optimal team operating principles to derive maximum benefit. To prepare such innovation teams for success, it is valuable to understand the dynamics of team diversity at the project level and the underlying barriers and opportunities presented.Design/methodology/approachThis paper reviews the literature and case studies on cultural inputs to ideation and innovation, assessing team diversity through readily available instruments and the deployment of the science of team science (SciTS) principles in innovation teams.FindingsThe key learnings include the importance of establishing communication standards, SciTS principles, team assessment of thinking styles and the utility of cultural awareness instruments.Practical implicationsDiversity provides a creative advantage for innovation teams. However, team dynamics play an important role in maximizing these advantages, and cross-cultural competence of team members is required. Deployment of appropriate assessment tools and team methodologies enhances the likelihood of successful outcomes including in remote team settings.Originality/valueLiterature from diverse functional areas is summarized including the science of team science, organizational management, diversity and inclusion methodologies and ethnocultural dynamics. It provides pointers for the optimal formation and operating principles with highly culturally diverse teams.
The antecedents of sustainable shipping management and organisational performance: resource accumulation and orientation perspectives
Authors: Tran Thi Minh Trang , Yuen Kum Fai , Wang Xueqin , Li Kevin X. 
Published: September 2020

PurposeSustainable shipping management (SSM) has received much attention from shipping companies in recent years. Grounded on resource accumulation and orientation perspectives, this study aims to identify the antecedents of SSM and examine their effects on the performance (i.e. shippers' loyalty and financial performance) of shipping companies.Design/methodology/approachA model comprising a network of hypotheses that specifies the relationships between the antecedents, SSM, shippers' loyalty and financial performance was constructed. Subsequently, a survey questionnaire was designed. Survey data were then collected from 294 shipping companies located in Vietnam and analysed using structural equation modelling.FindingsThe findings indicate that the five antecedents have significant effects on the effectiveness of SSM. They are stakeholders' focus, strategic orientation, supply chain collaboration, sustainability resource development and sustainability technology development. Bootstrapping analysis indicates that SSM has significant direct and indirect effects on financial performance via shippers' loyalty.Research limitations/implicationsApplied perspectives are complementary and offer unique explanations to SSM. However, the orientation perspective offers stronger explanation. This study also improves the allocation of resources and capabilities in managing sustainability to enhance the organisational performance of shipping companies.Originality/valueThis study synthesises the sustainability and strategic management literature to identify the antecedents of SSM.
An analytical solution of Reynolds equation for evaluating the characteristics of surface textured bearing
Authors: Mao Yazhou , Jianxi Yang , Ji Jinchen , Xu Wenjing , Guo Quanyuan 
Published: September 2020

Purpose
Currently, there is a lack of fast and highly accurate on analytical solution of Reynolds equation for evaluating the characteristics of surface textured bearing. This paper aims to develop such an analytical solution of Reynolds equation for an effective analysis of the characteristics of surface textured bearings.

Design/methodology/approach
By using the separation of variables method and mean eigenvalue method, the analytical solution is constructed. The CFD simulations and experimental results are used to validate the correctness of the analytical solution.

Findings
The analytical solution can accurately evaluate the characteristics of textured bearings. It is found that the larger the eccentricity ratio and aspect ratio, the greater the oil film force. It also found that the smaller the eccentricity ratio, the larger the Sommerfeld number S. When eccentricity ratio e = 0.65, the attitude angles of different oil boundaries are same. The effect of different aspect ratios on dynamic stiffness and damping coefficient generally follows a same trend. It is numerically shown that the critical speed of rotor-bearing is 3500 rpm.

Originality/value
The analytical solution provides a simple yet effective way to study the characteristics of surface textured bearings.
Predictors of Islamic bank adoption: Nigerian perspective
Authors: Ezeh Precious Chikezie , Nkamnebe Anayo 
Published: September 2020

PurposeThe 2008 financial crisis that hit conventional banks provides a market opportunity for special types of banks. Furthermore, given the current financial reform for financial inclusion and economic concern of the Nigerian Government, there is a need for research on the adoption of Islamic banks. Accordingly, the purpose of this study is to determine the predictors of Islamic bank adoption in Nigeria.Design/methodology/approachData is collected from 385 Islamic bank customers in northern Nigeria and is analyzed using the partial least square structural equation modeling technique.FindingsThe result reveals that trust, social influence, knowledge and government support have a significant positive relationship with the adoption of Islamic banks, while relative advantage and compatibility do not. The model (trust, social influence, knowledge, government support, relative advantage and compatibility) explained 50% of the variance in the adoption of Islamic bank.Practical implicationsThese findings are very important to scholars, the policymakers and Islamic bank operators in designing their marketing strategies. It shows that trust, social influence, government support and knowledge are predictors of Islamic bank adoption.Originality/valueThis study extended the diffusion of innovation (DOI) theory by combining relative advantage, compatibility with trust, social influence, knowledge and government support to the model. The developed model is validated for the study of Islamic bank adoption in an emerging market, Nigeria. Arguably, it is the only study that test effect sizes (f2) and predictive relevance (Q2) of extended DOI on Islamic banks.
How post-merger integration duration affects merger outcomes
Authors: Oh Joon-Hee , Johnston Wesley J. 
Published: September 2020

PurposeThis study aims to confirm earlier findings that differences between merger and acquisition (M&A) participant firms are a hurdle for successful mergers and shows that merger outcomes can also be affected by the post-merger integration duration (PMID).Design/methodology/approachExperimental research on distinct cultures developed within experimental pre-merger subject groups is used to compare pre- and post-integration performances.FindingsThis study finds that firm distance (i.e. inherent differences between pre-merger firms) negatively influences merger success; no significant relationship between firm distance and PMID exists and PMID is positively related to merger success. Specifically, a slower integration minimizes conflicts between merger partners, enhances trust-building and reduces the disruption of existing resources and processes in both firms, which may benefit M&As. By contrast, a fast integration that shortens the overall integration process may discourage the combined entity from recognizing the intended synergy quickly.Research limitations/implicationsThe new finding that PMID can affect merger outcomes invites empirical validation. This study presents experimental evidence that prolonged, well-structured post-merger integration may compensate for the negative time-variant issues associated with PMID.Practical implicationsOrganizational support for collaborative learning between professional members should be a strategic consideration for firms so that acquiring business capabilities can be more natural and cost-efficient than building internal capabilities despite possibly slowing down the integration process. Encouraging a transfer of technical and client knowledge between the combined members can create value and understand differences in both the form and content of each firm’s knowledge base and the pre-existing mechanisms for sharing knowledge. It may lower the level of resistance in knowledge transfer.Originality/valueWhile M&As may better facilitate the cost-effective expansion of business offerings than building capabilities internally, they can require considerable time, preventing many firms from realizing their intended outcomes. Nevertheless, less attention has been focused on PMID and its influence on M&As. This study is the first to use experimental research to examine the effects of PMID on merger success.
The varying impact of buyer and supplier expected relationship-specific investments on relationship governance
Authors: Khan Imran , Eilert Meike 
Published: September 2020

Purpose
The purpose of this paper is to investigate the differential influence of buyer and supplier relationship-specific investments (RSI) on a buyer’s relationship governance decisions.

Design/methodology/approach
Based on transaction economics and social exchange theories (SET), the authors develop a framework to understand how and when buyer and supplier RSI influence governance decisions. This model was tested using a survey of 301 Information Technology (IT) procurement professionals across a multitude of industries.

Findings
This research shows that buyer and supplier RSI impact governance decisions differently. Supplier investments are positively associated with relationship formalization when goals between both parties are shared. Buyer investments are more strongly related to formalization in technologically uncertain environments.

Originality/value
This research adds to the literature by integrating arguments from both transaction cost and SET to hypothesize why buyer and supplier investments have a differential impact on relationship governance decisions. In line with these arguments, it ultimately demonstrates conditions that render such investments more/less influential.
Assessing Blockchain Technology application for freight booking business: a case study from Technology Acceptance Model perspective
Authors: Tan Wee Kwan Albert , Sundarakani Balan 
Published: September 2020

PurposeThe purpose of this study is to develop a framework for a freight consolidation company to adopt blockchain for the shipping community. Our research critically examine the challenges faced by a global shipping company that offer freight consolidation businesses and explore the use of Blockchain technology to enhance the competitiveness and sustainability of freight booking operations.Design/methodology/approachThis paper is a case study, ECU Worldwide, with focus on transforming their operations using blockchain technology for the freight booking industry. As the case is explorative in nature, the research aim to unearth the complex blockchain adoption phenomenon in the industry as the technology is very nascent at present. The research is primarily grounded on Technology Acceptance Model (TAM) theory.FindingsThe research finds that blockchain technology supports solving many issues and inefficiencies of global shipping operations but there are some barriers that they need to overcome. The research provides a framework and recommendations for global company to consider when considering Blockchain technology for implementation. Our research finding shows that smart contracts can be set up at critical points along with the shipment route namely the storage, customs, carrier, transporters and consignee stage to ensure greater security and transparency.Research limitations/implicationsThe research provides recommendations to key stakeholders involved in freight forwarding segment of logistics industry while adopting blockchain technology. Apart from the methodological limitation of the research, the research is limited to Singapore in terms of geographical coverage.Practical implicationsThe drivers and barriers identified in the study can give practitioners insight of using blockchain for the industry. The proposed framework can assist companies in the shipping industry to prepare themselves to adopt blockchain for the community.Originality/valueThis case study is the first of its kind to examine the use of blockchain to explore the adoption in logistics Industry in Singapore and perhaps worldwide.
Mediating effect of tourists’ emotional involvement on the relationship between destination attributes and tourist satisfaction
Authors: Biswas Chhanda , Deb Santus Kumar , Hasan Abdulla Al-Towfiq , Khandakar Md. Shariful Alam 
Published: September 2020

PurposeThe study aims to examine the relationship between destination attributes and tourist satisfaction as well as the extent to which emotional involvement mediates between destination attributes and tourist satisfaction.Design/methodology/approachData were collected from a sample of 600 domestic tourists by using a purposive sampling technique where 382 samples were useable, and the response rate was 63.67%. The structural equation modeling (SmartPLS 3.0.) was used to test the hypothesized relationship among variables.FindingsAmong the 16 hypothesized paths, 13 were supported. Destination attributes (accommodation, attraction, food and beverages and transportation) except safety significantly influence tourist satisfaction; herein accommodation has the greatest effect on tourist satisfaction. Similarly, destination attributes except safety significantly influence tourists’ emotional involvement. This study also reveals that tourists’ emotional involvement partially mediates in the link between destination attributes except for safety and customer satisfaction.Research limitations/implicationsThe results of the study will assist the hospitality researchers and managers to understand the roles of destination attributes and emotional involvement on tourist satisfaction in the tourism industry.Originality/valueThe study is the first to explore the mediating relationship in the link between destination attributes and tourist satisfaction in the tourism industry.