bluuebunny/crossref_metadata_2025_split huggingface dataset:
Is the effect of board diversity on CSR diverse? New insights from one-tier vs two-tier corporate board models
Authors: Jouber Habib 
Published: November 2020

Purpose
The purpose of this study is to investigate the impact of board diversity on corporate social responsibility (CSR). The aim is twofold; does board diversity has any effect on CSR, do structural and demographic differences between one-tier and two-tier board models may impact this effect?

Design/methodology/approach
This paper applies a panel generalized method of moments estimator to a sample of 2,544 non-financial listed firms from 42 countries over the period of 2013–2017.

Findings
The findings reveal that board diversity leads to effective CSR. By distinguishing between diversity among boards from diversity within boards, the results display the effects of the specific variables that make up the manner and latter’s constructs within unitary and two-tier board structures. Specifically, this paper reveals that tenure, ideology and educational level (gender and nationality) predominantly appear to drive a firm’s CSR within one (two)-tier boards settings. These results remain consistent when robustness tests are ruled.

Practical implications
The study provides managers, investors and policymakers with knowledge about how among and within board diversity attributes favor the decision-making process around CSR. The evidence is useful for companies in setting the criteria to identify directors who can support their strategic decisions. It benefits, moreover, academics in better understanding firms’ CSR determinants and practices under different corporate board models.

Social implications
Examining how different sets of board diversity affect firms’ CSR given divergences between one-tier and two-tier board structure is a useful and informative endeavor for all community actors.

Originality/value
Unlike prior studies that identify the limited scope of diversity, the study is the first to examine the effect of broader dimensions of board diversity on CSR under both one-tier and two-tier board settings. This paper provides a contribution to a greater understanding of the impacts underlying board models and different attributes of board diversity on CSR. This new understanding will help to improve predictions of different features of board diversity impacts on decision-making processes around organizational outcomes.
Realising supply chain resilience: an exploratory study of Irish firms' priorities in the wake of Brexit
Authors: Brady Maurice 
Published: November 2020

PurposeThe purpose of this research is to validate an industry-wide definition of supply chain resilience (SCRES) within the Irish supply chain sector and measure the key elements of SCRES and their relative importance for Irish firms in light of Brexit.Design/methodology/approachSurvey method is used in this research. Data were collected from supply chain managers in Irish firms. Findings were analysed in accordance with industry sector and exposure to Brexit.FindingsThe results from the respondents confirm a willingness to define and utilise SCRES under a four-phase cycle; ready, respond, recover and grow. Focus on SCRES enablers shifts in accordance with cycle position. Understanding cycle position is paramount for successful execution of a SCRES strategy. Findings can be used as a basis for the development, implementation and management of a SCRES strategy.Research limitations/implicationsResearch was conducted at one specific point during Brexit negotiations. Sector specific and longitudinal studies are required to build upon this exploratory study.Practical implicationsSupply chain managers must ensure that phase position and enabler implementation are aligned to maximise the investment in a SCRES strategy. As a disruption event and its associated response evolve, management must demonstrate an ability to deploy and focus efforts on different SCRES enablers throughout the four-phase cycle.Originality/valueThis is the first research focussing on an industry-wide accepted definition of SCRES and its key enablers within Irish supply chains.
Gradient boosting learning for fraudulent publisher detection in online advertising
Authors: Sisodia Deepti , Sisodia Dilip Singh 
Published: November 2020

PurposeAnalysis of the publisher's behavior plays a vital role in identifying fraudulent publishers in the pay-per-click model of online advertising. However, the vast amount of raw user click data with missing values pose a challenge in analyzing the conduct of publishers. The presence of high cardinality in categorical attributes with multiple possible values has further aggrieved the issue.Design/methodology/approachIn this paper, gradient tree boosting (GTB) learning is used to address the challenges encountered in learning the publishers' behavior from raw user click data and effectively classifying fraudulent publishers.FindingsThe results demonstrate that the GTB effectively classified fraudulent publishers and exhibited significantly improved performance as compared to other learning methods in terms of average precision (60.5 %), recall (57.8 %) and f-measure (59.1%).Originality/valueThe experiments were conducted using publicly available multiclass raw user click dataset and eight other imbalanced datasets to test the GTB's generalizing behavior, while training and testing were done using 10-fold cross-validation. The performance of GTB was evaluated using average precision, recall and f-measure. The performance of GTB learning was also compared with eleven other state-of-the-art individual and ensemble classification models.
Electromagnetic noise analysis and optimization for permanent magnet synchronous motor used on electric vehicles
Authors: Wang Y.S. , Guo H. , Yuan Tao , Ma L.F. , Wang Changcheng 
Published: November 2020

Purpose
Electromagnetic noise of permanent magnet synchronous motor (PMSM) seriously affects the sound quality of electric vehicles (EVs). This paper aims to present a comprehensive process for the electromagnetic noise analysis and optimization of a water-cooled PMSM.

Design/methodology/approach
First, the noises of an eight-pole 48-slot PMSM in at speeds up to 10,000 rpm are measured. Furthermore, an electromagnetic-structural-acoustic model of the PMSM is established for multi-field coupling simulations of electromagnetic noises. Finally, the electromagnetic noise of the PMSM is optimized by using the multi-objective genetic algorithm, where a multi-objective function related to the slot width of PMSM stator is defined for radial electromagnetic force (REF) optimization.

Findings
The experimental results show that main electromagnetic noises are the 8n-order (n = 1, 2, 3, …) and 12-order noises. The simulated results show that the REFs are mainly generated by the 8n-order (n = 1, 2, 3, 4, 5, 6) vibrations, especially those of the 8th, 16th, 24th and 32th orders. The 12-order noise is a mechanical noise, which might be caused by the bearings and other structures of the PMSM. Comparing the simulated results before and after optimization, both the REFs and electromagnetic noises are effectively reduced, which suggests that an appropriate design of stator slot is important for reducing electromagnetic noise of the PMSM.

Originality/value
In view of applications, the methods proposed in this paper can be applied to other types of PMSM for generation mechanism analysis of electromagnetic noise, optimal design of PMSM and thereby noise improvement of EVs.
Relationship closeness, habit and perceived subjective norms as predictors of volunteer role identity in school-based mentoring programmes
Authors: Pozzi Maura , Marzana Daniela , Marta Elena , Vecina Maria Luisa , Aresi Giovanni 
Published: November 2020

PurposeThis study aimed to examine factors associated with volunteer role identity in mentors of school-based mentoring programmes.Design/methodology/approachDrawing on established theoretical models of volunteerism (the Role Identity Model), and research and theory on mentoring programmes, an integrated model of predictors of mentor volunteer role identity was tested. Seventy-one mentors (63 females, mean age 36 years) completed a survey with measures of habit, subjective norms, satisfaction with the mentor-mentee relationship, relationship closeness, social skills and mentor role identity. Path analysis was used for data analysis.FindingsFit indexes revealed an acceptable fit to the data. There were six significant paths. Habit and subjective norms were directly related to role identity. The association between mentor role identity and two further predictors, satisfaction with the mentor–mentee relationship and social skills was respectively fully and partially mediated by relationship closeness.Practical implicationsFindings can inform mentoring programmes in supporting mentors to develop a close relationship with their mentees and promote the development of a role identity as a volunteer among mentors. A stronger role identity is in turn expected to enhance mentor retention in the programme.Originality/valueAn important and novel finding of this study is that relationship closeness contributes to mentors developing a volunteer role identity. Also, for the first time, the importance for mentors of support from significant others in fostering sustained volunteer engagement has been examined.
The application of theory in literature reviews – illustrated with examples from supply chain management
Authors: Seuring Stefan , Yawar Sadaat Ali , Land Anna , Khalid Raja Usman , Sauer Philipp C. 
Published: November 2020

PurposeLiterature review articles have become a frequently applied research approach in operations and supply chain management (SCM). The purpose of this paper aims to elaborate on four approaches for developing or employing theory in systematic literature reviews (SLRs).Design/methodology/approachThe paper uses conceptual arguments and illustrates them by pointing to recent examples. In SLRs, the material collection is usually based on keywords and searching databases, which is comparatively well documented. Data analysis, however, often falls short in documentation and, consequently, is neither well explained nor replicable. Therefore, the focus of this paper is the elaboration of the data analysis and sense-making stage in the research process of SLRs.FindingsThe paper presents four different approaches, which are characterized as theory (1) building, (2) modification, (3) refinement and (4) extension, based on whether new concepts are formed or extant concepts within SCM or other fields of management theory are adopted.Research limitations/implicationsThe limitation of this research is that literature reviews could be conducted and presented in many ways. Since the focus of this research is on systematic literature reviews, only a limited number of approaches can be discussed and presented here.Originality/valueThe paper contributes to explaining the process and expected outcomes of a literature review and, therefore, aids in further developing the related methodological approaches. This is relevant as literature review publications now often replace conceptual or theoretical pieces but still have to deliver concerning demands of theory building.
Impacts of COVID-19 on corporate governance and assurance, international finance and economics, and non-fiction book publishing: some personal reflections
Authors: Kells Stuart 
Published: November 2020

Purpose
The purpose of this paper is to share personal reflections on impacts of the COVID-19 pandemic on corporate governance and assurance, international finance and economics and non-fiction book publishing. The paper is intended both as a time capsule and as input for future governance and assurance reform and crisis response planning and related research.

Design/methodology/approach
This paper is an informal capturing and distillation of some personal experiences and insights relating to corporate governance and assurance, international finance and economics and non-fiction publishing in the context of the COVID-19 pandemic.

Findings
A key insight from the essay is that the pandemic has had diverse and wide-ranging impacts, many of which are likely to persist beyond the immediate response and recovery periods. The impacts have been felt across the public and private sectors, the for-profit and not-for-profit sectors and different industries.

Originality/value
The author, based in Melbourne, Australia, had an unusually diverse and multi-faceted experience of the pandemic. The essay concludes with directions for further research.
CRM dimensions and performance of SMEs in Yemen:the moderating role of human capital
Authors: AlQershi Nagwan Abdulwahab , Mokhtar Sany Sanuri Mohd , Abas Zakaria Bin 
Published: November 2020

PurposeThis paper examines the interaction of human capital and CRM on the performance of SMEs in Yemen.Design/methodology/approachThe study used a quantitative approach in investigating the interacting effect of human capital on the relationship between CRM and SMEs' performance in Yemen. The PLS-SEM analysis was performed to test the hypotheses.FindingsIt was observed that key customer focus, technology-based CRM and CRM knowledge management were effective drivers of SME performance, but not CRM organization tools. It was also ascertained that human capital has no moderating effect on the key customer focus and knowledge management relationships with performance, although it does moderate the relationships between performance and CRM organization and technology-based CRM respectively.Research limitations/implicationsBecause this study is limited to manufacturing SMEs in Yemen, the results cannot be generalized to other types of industry such as services, whose structure and vision differ from those of manufacturing SMEs. While the current results may be appropriate for SMEs in other developing countries, the researcher believes they are unsuitable for SMEs in advanced economies with different financial structures and employee and management cultures.Practical implicationsThe empirical insights of this study are valuable for the owners, managers and professionals in the SMEs manufacturing sector in developing countries, to enrich their organizational performance through CRM adoption, while considering the moderating effect of human capital.Originality/valueThis is the first empirical work to confirm way the main drivers of human capital, including in the analysis the impact of CRM dimensions and SME performance, in the context of the manufacturing sector. In support of an original conceptual model, the insights contribute to the literature on CRM, SMEs in the manufacturing sector, human capital and emerging economies.
The regulation of virtual currencies in comparative perspective: new private money or niche technological innovation?
Authors: Sadok Hicham , El Maknouzi Mohammed El Hadi 
Published: November 2020

Purpose
This paper aims to situate virtual currencies (VCs) in a landscape of regulatory questions that help orient the direction and purpose of a possible legal approach, vis-à-vis this relatively recent technological and financial phenomenon.

Design/methodology/approach
The triangulation of historical overview and comparative examination of regulatory interventions allows to situate VCs in relation to a range of regulatory topics: from monetary policy, to fundraising and money laundering. First, the paper charts the emergence of VCs in time, and situates this innovation on a continuum with historically observed forms of private money. Second, it provides an overview of different regulatory approaches that can be observed on a comparative landscape.

Findings
At present, several features of VC schemes (particularly their deflationary character and fixed supply) prevent them from working as private money, competitive with sovereign currency. Instead, three specific kinds of uses – as security tokens, utility tokens and currency tokens – offer a more realistic picture of the risks and potentials associated with different forms of use.

Originality/value
The paper puts forth an integrated framework for devising a more sensitive regulatory approach towards VCs.
Client negotiation strategy spillover to integrated audit judgments
Authors: Aghazadeh Sanaz , Lambert Tamara , Wu Yi-Jing 
Published: November 2020

PurposeThis study aims to explore the effect of negotiating audit differences on auditors’ internal control deficiency (ICD) severity assessments, an ensuing, non-negotiated judgment, in an integrated audit.Design/methodology/approachThe experiment manipulates the client’s concession timing strategy as either immediate or gradual, holding the outcome constant. A total of 34 auditors (primarily managers) resolve an audit difference with the client.FindingsThe client’s concession timing strategy during the negotiation of an audit difference spills over to affect auditors’ severity assessment of a related ICD. Auditors judged the ICD severity to be higher (lower) in the immediate (gradual) condition. Client retention risk inferences mediate this effect.Research limitations/implicationsThe effect on auditors’ ICD severity assessments may not ultimately affect the audit report. Participants did not control their negotiation strategy, allowing the client’s negotiation strategy and the outcome to be held constant; it is possible that interactive effects between the client and auditor’s strategy might affect the study’s implications.Practical implicationsFeatures of the auditor–client negotiation process may influence auditors’ downstream, post-negotiation judgments and may therefore help to explain empirical evidence and Public Company Accounting Oversight Board inspection findings that show auditors often fail to identify an internal control material weakness after identifying a financial statement misstatement.Originality/valueThis paper expands current negotiation research by exploring the impact of inferences made based on counterparty concession strategy for downstream, non-negotiated judgments and current integrated audit research by identifying client retention perceptions as a driving factor of lower ICD severity assessments.
Comparative proteomics of Geobacter sulfurreducens PCAT in response to acetate, formate and/or hydrogen as electron donor
Authors: Mollaei Monir , Timmers Peer H. A. , Suarez‐Diez Maria , Boeren Sjef , van Gelder Antonie H. , Stams Alfons J. M. , Plugge Caroline M. 
Published: November 2020

SummaryGeobacter sulfurreducens is a model bacterium to study the degradation of organic compounds coupled to the reduction of Fe(III). The response of G. sulfurreducens to the electron donors acetate, formate, hydrogen and a mixture of all three with Fe(III) citrate as electron acceptor was studied using comparative physiological and proteomic approaches. Variations in the supplied electron donors resulted in differential abundance of proteins involved in the citric acid cycle (CAC), gluconeogenesis, electron transport, and hydrogenases and formate dehydrogenase. Our results provided new insights into the electron donor metabolism of G. sulfurreducens. Remarkably, formate was the preferred electron donor compared to acetate, hydrogen, or acetate plus hydrogen. When hydrogen was the electron donor, formate was formed, which was associated with a high abundance of formate dehydrogenase. Notably, abundant proteins of two CO2 fixation pathways (acetyl‐CoA pathway and the reversed oxidative CAC) corroborated chemolithoautotrophic growth of G. sulfurreducens with formate or hydrogen and CO2, and provided novel insight into chemolithoautotrophic growth of G. sulfurreducens.
Intra‐species genetic variability drives carbon metabolism and symbiotic host interactions in the ectomycorrhizal fungus Pisolithus microcarpus
Authors: Plett Krista L. , Kohler Annegret , Lebel Teresa , Singan Vasanth R. , Bauer Diane , He Guifen , Ng Vivian , Grigoriev Igor V. , Martin Francis , Plett Jonathan M. , Anderson Ian C. 
Published: November 2020

SummaryEctomycorrhizal (ECM) fungi are integral to boreal and temperate forest ecosystem functioning and nutrient cycling. ECM fungi, however, originate from diverse saprotrophic lineages and the impacts of genetic variation across species, and especially within a given ECM species, on function and interactions with the environment is not well understood. Here, we explore the extent of intra‐species variation between four isolates of the ECM fungus Pisolithus microcarpus, in terms of gene regulation, carbon metabolism and growth, and interactions with a host, Eucalyptus grandis. We demonstrate that, while a core response to the host is maintained by all of the isolates tested, they have distinct patterns of gene expression and carbon metabolism, resulting in the differential expression of isolate‐specific response pathways in the host plant. Together, these results highlight the importance of using a wider range of individuals within a species to understand the broader ecological roles of ECM fungi and their host interactions.
State ownership and corporate risk‐taking: Empirical evidence in Vietnam
Authors: Ho Tuan , Phung Duc N. , Nguyen Yen N. 
Published: November 2020

AbstractWhether state ownership can affect the behaviour of corporations is an important research question, especially in a context such as severe recession or pandemic where policy makers have to consider bailing out large companies, thus increasing state ownership in corporations. This study investigates the impact of state ownership on corporate risk‐taking in Vietnamese listed firms. We find that state ownership is positively associated with corporate risk‐taking. The findings suggest that state ownership may encourage excessive risk‐taking, which has implications for policy makers when they consider increasing state ownership in corporations. We argue that state ownership representatives in Vietnamese corporations tend to take excessive risks to facilitate their personal gains, consistent with the prediction of the double‐agency problem hypothesis. We highlight the important role of a monitoring mechanism, which can mitigate this agency problem. We find that foreign ownership moderates the relationship between state ownership and risk‐taking in Vietnamese firms, consistent with the usefulness of a corporate‐governance mechanism in mitigating the double‐agency problem.
Optimal certification policy, entry, and investment in the presence of public signals
Authors: Choi Jay Pil , Mukherjee Arijit 
Published: November 2020

AbstractWe explore the optimal disclosure policy of a certification intermediary where (i) the seller decides on entry and investment in product quality, and (ii) the buyers observe an additional public signal on quality. The optimal policy maximizes rent extraction from the seller by trading off incentives for entry and investment. We identify conditions under which full, partial or no disclosure can be optimal. The intermediary's report becomes noisier as the public signal gets more precise, but if the public signal is sufficiently precise, the intermediary resorts to full disclosure. However, the social welfare may reduce when the public signal becomes more informative.
Economic policy uncertainty exposure and earnings management: evidence from China
Authors: Cui Xin , Yao Shouyu , Fang Zhenming , Wang Hua 
Published: November 2020

AbstractWe investigate the impact of economic policy uncertainty (EPU) exposure on the earnings management behaviour of Chinese firms. We find a significantly positive relation between EPU exposure and firms’ earnings management. In addition, the EPU exposure effect is more pronounced for firms with weaker external monitoring mechanisms. We also find that the financial leverage and growth rate of individual stocks have significant predictive ability for EPU exposure. When we examine the potential mechanisms linking EPU exposure to earnings management, we find that financial distress is the dominant mechanism for firms with high leverage, while it is cash flow volatility for the high‐growth firms.