bluuebunny/crossref_metadata_2025_split huggingface dataset:
Artificial and real income smoothing around corporate governance reforms: further evidence from Egypt
Authors: Ibrahim Awad Elsayed Awad , Abdelfattah Tarek , Hussainey Khaled 
Published: June 2020

PurposeThe authors examine whether managers switch from artificial income smoothing using discretionary accruals to real income smoothing around corporate governance reform in Egypt.Design/methodology/approachThe sample comprises 61 non-financial companies listed on the Egyptian Stock Exchange for the years 2004–2011. The authors use discretionary accruals as a proxy for artificial income smoothing and income/loss from asset sales as a proxy for real income smoothing.FindingsThe authors offer a significant contribution to accounting literature by providing new empirical evidence on the trade-off between real smoothing technique (e.g. income/loss from asset sales) and discretionary accruals around governance reform in a developing country.Research limitations/implicationsThis study suffers from some limitations. First, the study sample is limited to only 338 observations. However, this is due to collecting the data manually and to the small number of listed firms during the study period. Second, the study period ended in 2011 due to the unprecedented political instability after the 2011 Egyptian people revolution. Third, although this study examines the effect of corporate governance, not all the governance aspects have been examined in the study models due to the lack of data.Practical implicationsFirst, the results of the total samples reveal that managers prefer real income smoothing than accruals income smoothing. This result may confirm the literature arguments on the advantages of REM methods over AEM methods. Cohenet al.(2008) find that firms switch to manage earnings using REM methods and explain that REM methods are harder to detect because they depend on operating decisions (Schipper, 1989). REM can be undertaken anytime during the year (Gunny, 2010). Besides, REM could not be deemed a violation of accounting standards or regulations (MyVay, 2006).Originality/valueThe authors offer a significant contribution to accounting literature by providing new empirical evidence on the trade-off between real smoothing technique (e.g. income/loss from asset sales) and discretionary accruals around governance reform in a developing country.
Goods and services related brand image and B2B customer loyalty: effects of construal level
Authors: Kittur Prathamesh , Chatterjee Swagato 
Published: June 2020

PurposeThough extant literature has identified goods-based brand image (GBBI) and services-based brand image (SBBI) as drivers of business-to-business (B2B) loyalty, their relative importance has remained unexplored. This study aims to bridge this gap.Design/methodology/approachThe authors have used a retrospective sampling-based methodology to collect data from B2B customers via an offline survey with a sample size of 125 purchase managers.FindingsThe authors found that both GBBI and SBBI have positive relationships with B2B loyalty, with customer satisfaction being the mediator. Using the construal level theory (CLT), the authors argue that the B2B purchase term, vendor–customer relationship strength and physical accessibility of the vendor are associated with the construal level of the purchase context. Further, the authors show that B2B customers give higher importance to GBBI in lower construal level and higher importance to SBBI in higher construal level. The authors have also found the moderated mediation effect of customer satisfaction in GBBI–loyalty and SBBI–loyalty relationships with construal level as moderator.Research limitations/implicationsThis study contributes to extant literature of B2B branding and purchase decision-making by bringing in concepts of CLT. It also extends the literature of the GBBI–SBBI–loyalty relationship by bringing in newer results, which reassure the coexistence of goods-dominant and service-dominant logic in the B2B marketplace.Practical implicationsImportant managerial implications have been discussed to help B2B managers in brand building, product–service design and relationship management.Originality/valueThis paper is a pioneer in using the CLT in the B2B purchase contexts. It also provides a theoretical and psychological underpinning of goods–service dilemmas in the B2B context, which is also noble.
Limited edition packaging: objectives, implementations and related marketing mix decisions of a scarcity product tactic
Authors: Dörnyei Krisztina Rita 
Published: June 2020

Purpose
Marketing practitioners consider packaging as a promising marketing tool, but current academic research covers mostly regular packages. Filling this gap, this paper aims to analyze why and how companies use limited edition packaging (LEP), which is defined as a scarcity product tactic, using the package exclusively to create a limited offer.

Design/methodology/approach
This study adopted a grounded theory methodology and used a qualitative collective case study design by analyzing 175 LEP launches in the beverage sector between 2000 and 2019.

Findings
The empirical-based conceptualization of LEP tactics provided here describes the crucial marketing dimensions in which strategic decisions are made regarding objective of release, implementation and related marketing mix decisions. Results show that LEP tactics serve parallel brands, sales and product strategy-related goals; LEPs are characterized by intensity, theme (occasion) and design characteristics, such as typicality, and marketers use various marketing mix combinations (i.e., pricing, distribution and advertising) in relation to the LEP offer.

Originality/value
To the best of author’s knowledge, it is the first conceptualization of this special type of scarcity tactic. This study also assists academics by providing an agenda for future research in this domain.
ICT adoption, competition and innovation of informal firms in West Africa: a comparative study of Ghana and Nigeria
Authors: Karakara Alhassan Abdul-Wakeel , Osabuohien Evans 
Published: June 2020

PurposeThis study aims to investigate how ICT adoption enhances the innovativeness of informal firms in West Africa, using the cases of Ghana and Nigeria.Design/methodology/approachThe study used the World Bank Enterprise Survey data 2014 for Ghana and Nigeria with binary logistic regression analysis to achieve this. Four different innovations are modelled. They include: first, whether a firm has innovated based on producing a new product or significantly improved product; second, whether a firm has innovated in its methods of production or services; third, whether a firm has innovated in terms of its organisational structure; and fourth, whether a firm has introduced a new and improved marketing method.FindingsThe results show that the use of email, cellphone and website has a positive impact on the four types of innovations modelled. However, these effects varied markedly between Ghana and Nigeria. Firms’ spending on research and development (R&D), firm giving its employees the chance to develop their ideas and when firm competes with others; all positively impact the four types of innovations. Thus, the study recommends that policies should be geared towards making firms have more access to ICTs to enable them to be more innovative to serve clients and the economy.Originality/valueThis study differs by concentrating on how the adoption of ICTs could help firms to introduce innovations into their companies in two West African countries, namely, Ghana and Nigeria. Thus, it complements literature on informal firms’ innovation efforts in West Africa.
Innovative scenario planning of petrochemical enterprises in the Iranian community
Authors: Ziyae Babak , Jusoh Rosnani , Madadian Hamidreza 
Published: June 2020

Purpose
Research studies on futures studies have recently gained significant attention to create a desirable future based on the environmental change. Futures studies follow discovery, invention, presentation, test and evolution of possible, feasible and desirable futures. The purpose of this study is to examine some important aspects of the relationship between futures studies and planning and to present a model where futures scenarios have been developed as an integral part of small- and medium-sized enterprises (SMEs) through the lens of dynamic capabilities theory and creative system theory.

Design/methodology/approach
Based on interpretive structural modeling and Delphi technique, the most important trends, proponents and uncertainties of the future of 10 Iranian petrochemical SMEs is identified and related innovative scenarios are presented.

Findings
The findings show four scenarios on the petrochemical industry including attracting investment, the presence of the private sector, attracting people's capital and sustainable development of the petrochemical industry.

Originality/value
The paper undertakes a first of its kind cross-disciplinary conceptual analysis to design Innovative Scenario Planning for SMEs. Despite the importance of scenario planning in SMEs, theories for understanding the nexus of entrepreneurial future studies remain underdeveloped. Therefore, there is still a theoretical gap and lack of research; hence, the current study tries to shed light on the topic and fill the gap in the entrepreneurship literature.
Unraveling the impact of cultural distance on IT outsourcing success – insights from three major sourcing reconfigurations
Authors: Könning Michael , Strahringer Susanne , Westner Markus 
Published: June 2020

PurposeIT outsourcing (ITO) has developed into an established practice for organizations but the interorganizational and oftentimes international collaboration it involves comes at a price: Reports from academia and practice suggest that more than 25% of all ITO projects fail, many because of cultural differences between client and provider organizations. Against this background, this paper analyzes the complex nature of cultural distance and its multi-faceted effect on ITO success.Design/methodology/approachThis paper builds upon extant literature on culture on the national, organizational and team level, conceptualizes its effect on relationship quality and ITO success, and hypothesizes a model on potential moderators and management techniques to offset culture-induced challenges. It then evaluates and refines the model by means of an interpretive qualitative research design for an in-depth single-case study of ProSiebenSat.1 Media SE (P7S1), a leading European media company that reconfigured its IT sourcing model three times in 10 years.FindingsThe results from interviews with top managers from client and provider organizations represent one of the first integrated views on the critical importance of cultural compatibility on multiple levels, provide manifold examples for its complex effect on ITO success, as well as moderators and potential management techniques to promote ITO success.Research limitations/implicationsThis paper contributes relevant empirical insights to the growing body of literature on culture and its underestimated role in ITO success. It builds on tentative theory that is confirmed and refined.Practical implicationsThe paper helps in substantiating the complex and intangible nature of culture and demonstrates means for its effective management.Originality/valueThe results from interviews with top managers from client and provider organizations represent one of the first integrated views on the critical importance of cultural compatibility on multiple levels, provide manifold examples for its complex effect on ITO success, as well as moderators and potential management techniques to promote ITO success.
Student selectivity and higher education institutions credit ratings
Authors: Gottesman Aron , Ismailescu Iuliana 
Published: June 2020

Purpose
This paper aims to investigate the relation between the creditworthiness of US institutions of higher education and their student selectivity (i.e. demand and quality).

Design/methodology/approach
The authors study whether the impact of student selectivity differs across public vs private universities; across the credit quality of the given public university’s state; and across the level of state appropriations for the given public university.

Findings
The authors find that student quality and demand measures are significantly associated with their corresponding institution’s creditworthiness, especially for private universities.

Originality/value
For public universities the association is weak and, contrary to the expectations, does not depend on the state credit quality or level of state funding. The findings are robust to the inclusion of control variables.
Role of FATF in spearheading AML and CFT
Authors: Murrar Firas , Barakat Khaled 
Published: June 2020

Purpose
This study aims to define the role of the Financial Action Task Force (FATF) and its Style Regional Bodies (FSRBs) that combat money laundering (ML) and terrorist financing (TF) by measuring how well some Arab countries have complied with FATF’s “Forty Recommendations” with respect to the regulatory framework.

Design/methodology/approach
This study combines the comparative analysis methodology with a descriptive analytical approach to compare three member countries of the Middle East and North Africa Financial Action Task Force (MENAFATF). It uses secondary data sources, namely, theoretical literature on the subject and FATF reports on mutual evaluation reports (MERs).

Findings
This study examined the variations in compliance with FATF standards among three member countries of MENAFATF: Bahrain, Morocco and Jordan. While Bahrain has almost completely fulfilled these standards, Morocco and Jordan have only partially fulfilled them. These variations in compliance are mainly attributed to the uneven level of readiness in the countries’ commitment to the legislative and regulatory requirements before the process of mutual evaluation.

Originality/value
Researchers can find several studies on the role of FATF and FSRBs in combating ML and TF. However, no studies have focussed on the application levels of FATF standards, which are relevant to the regulatory frameworks of member countries. This study makes a unique and vital contribution, as it demonstrates the effectiveness of applying the FATF standards.
Influence of copyright exceptions and limitations on access to information in Kenya, Ghana and Uganda libraries
Authors: Mungai Magdaline Wanjiru , Dorvlo Selikem Sebuava , Nuwagirya Asaph , Holmner Marlene 
Published: June 2020

PurposeCopyright exceptions promote access to information by users without breaching copyright. This research paper reviews copyright exceptions in Kenya, Ghana and Uganda and how they influence access to information in libraries. Objectives were to find out the implications of copyright exceptions in Kenya, Ghana and Uganda; advantages and disadvantages of copyright exceptions for libraries; and recommend best practices of copyright exceptions.Design/methodology/approachThis is a desktop research reviewing empirical literature and incorporating authors' experiential knowledge in their information profession. Authors have interrogated copyright exceptions in their home countries' copyright acts, policy documents and peer-reviewed articles on copyright and information access. They analysed the documents as stated to deduce key recommendations regarding ideal copyright exceptions.FindingsThe study established that copyright exceptions do not always improve access as intended because they are inadequate, ignoring key library functions. Major inconsistencies exist in the exceptions in these countries; key terminologies have not been defined; and the concept is not well understood. Librarians lack sufficient knowledge on exceptions, hence lack self-efficacy in educating users. Kenya, Ghana and Uganda should improve and harmonize their copyright acts to cover key library functions.Originality/valueThis study provides in-depth analysis of historical and modern practices of copyright exceptions in the three countries revealing useful comparative insights. Previous studies looked at the issues from individual countries perspective.
Imitation in immigrant entrepreneurship: an analytical framework
Authors: Glinka Beata , Hensel Przemysław G. 
Published: June 2020

PurposeThe phenomenon of imitation has attracted immense attention in studies of big companies, but it has been largely neglected in the immigrant entrepreneurship research thus far. The purpose of this paper is to address that gap by proposing a theoretical framework for studying immigrant entrepreneurship imitation decisions.Design/methodology/approachThe framework is based on a review of relevant literature covering the issue of imitation within three perspectives: institutional, heuristics of judgement and organisational learning. We validate the framework by juxtaposing it with existing studies on immigrant entrepreneurship, where imitation practices were directly and indirectly referred to. The framework is also initially validated with data from three qualitative studies performed by the authors.FindingsThe literature-derived framework consists of three major building blocks (i.e. causes, target and content of imitation) while immigrant-entrepreneurship specificity (ethnic groups and clusters, ethnic identity, generation, and resources) constitutes the context of the framework. The authors formulate 12 propositions on which the framework is based. The specific character of immigrant entrepreneurs' imitation decision is discussed, and differences in that regard between immigrant entrepreneurs and established local businesses are highlighted.Research limitations/implicationsA more diversified sample and quantitative studies are needed to further verify the proposed framework and propositions.Social implicationsThe framework is intended to expedite future research on immigrant entrepreneurs' imitative decisions and facilitate better-adjusted public policy to support immigrant entrepreneurs.Originality/valueThis paper drives attention to a widely used, yet understudied phenomenon of imitation, provides an analytical framework for the study of imitation in immigrant entrepreneurship, provides a preliminary validation of the framework and contributes to a better understanding of immigrant behaviour.
The carbon dioxide emission effects of domestic credit and manufacturing indicators in South Africa
Authors: Kwakwa Paul Adjei , Adusah-Poku Frank 
Published: June 2020

PurposeCarbon dioxide emission is one of the key causes of global warming and climate change. This study investigates the effects of domestic credit and manufacturing indicators on the emission of carbon dioxide in South Africa.Design/methodology/approachThe paper relied on time series data from 1975 to 2014 and employed regression and variance decomposition methods to analyze the data.FindingsIn the long run, manufacturing output increases total carbon emissions and emissions from solid fuel; manufactures trade reduces carbon emissions and domestic credit reduces emissions from the manufacturing industries and construction. The long-run effect of the changing technical characteristics of the manufacturing sector is sensitive to the estimation technique used. In the short run, however, changing technical characteristics of the manufacturing sector affect the level of carbon emissions. Income increases emissions from manufacturing industries and construction and urbanization increases total carbon emissions.Research limitations/implicationsPolicymakers have to initiate effective policies to promote energy-efficient technologies among manufacturing firms.Originality/valueThe paper examines the effect of manufacturing on carbon dioxide emissions in South Africa. It also examines the possible effect of manufactures trade on carbon emissions. Moreover, the possible effect of the changing characteristics of the manufacturing sector on carbon emissions is investigated.
Institutional investment in repurchase stocks: insider trading information
Authors: Wang Jin-Ying 
Published: June 2020

PurposeThis study explores whether institutional investors can distinguish an undervalued share repurchase from a falsely signaled share repurchase. This study also aims to determine what information institutions use when investing in repurchase stocks.Design/methodology/approachThis study uses unique Taiwanese data and concentrates on foreign institutions because they are the most sophisticated investors in Taiwan.FindingsThe results show that foreign institutional trading in open market repurchase (OMR) stocks will earn both positive concurrent and post-OMR excess returns. In addition, there is a significant positive relationship between pre-OMR insider trading and foreign institutional trading during the OMR period; that is, foreign institutions follow insiders to trade their OMR stocks.Practical implicationsThis study finds that foreign institutions use publicly available data on insider trading to choose OMR stocks and create excess returns. This encourages individual investors without private information, who can also earn a positive return if they diligently study available public information.Originality/valueThis study contributes to the international investment literature by determining the price impacts associated with foreigner trading in the firm-level returns of the host country. In addition, this study finds that foreign institutions choose OMRs based on insider trading information, which fills the gap in existing studies on share repurchasing. Moreover, this study enriches the insider literature by showing how foreign institutions can benefit by using insider trading information.
Remarkable lives: Charlotte Wall in conversation with Jerome Carson
Authors: Wall Charlotte Louise , Carson Jerome 
Published: June 2020

Purpose
The purpose of this paper is to provide a profile of Charlotte Wall.

Design/methodology/approach
In this case study, Charlotte provides a short account of her background and is then interviewed by Jerome.

Findings
Charlotte took comfort in being given a diagnosis of bipolar; it helped explain a lot of her problems.

Research limitations/implications
It is easier to identify with a single case study and person’s story than anonymised group research data. Each have their place in helping us understand mental health problems.

Practical implications
Transitions are not always bad. Charlotte talks about how her life changed for the better when she went to sixth form college. The onward transition to university has also been a positive experience for her. This needs to be remembered.

Social implications
As everyone is currently living through the Covid-19 pandemic, Charlotte’s perspective on the importance of social support for mental well-being is critical. Thankfully, she has loving parents and a partner. There are others less fortunate.

Originality/value
Charlotte shows us how she embraced her diagnosis of bipolar and her “weirdness”.