bluuebunny/crossref_metadata_2025_split huggingface dataset:
Information flows and topic modeling in corporate governance
Authors: Kushkowski Jeffrey D. , Shrader Charles B. , Anderson Marc H. , White Robert E. 
Published: June 2020

PurposeMultiple disciplines such as finance, management and economics have contributed to governance research over time. However, the full intellectual structure of the governance “field” including the exchange of knowledge across disciplines and the large variety of governance topics remains to be uncovered. To appreciate the breadth of corporate governance research, it is necessary to understand the disciplinary sources from which the research stems. This manuscript focuses on the interdisciplinary underpinnings of corporate governance research.Design/methodology/approachThis paper employs bibliometric analysis to trace the evolution of corporate governance using articles included in the ISI Web of Science database between 1990 and 2015. Journals included in these categories encompass a full range of business disciplines and provide evidence of the multi-disciplinary nature of corporate governance. It also uncovers the topics treated by disciplines under the governance umbrella using a machine learning method called latent Dirichtlet allocation (LDA).FindingsCorporate governance research deals with a number of strategy-related topics. Unlike strategy topics that reside in a single discipline, corporate governance crosses disciplinary boundaries and includes contributions from accounting, finance, economics, law and management. Our analysis shows that over 80% of corporate governance articles come from outside the field of management. Our LDA solution indicates that the major topics in governance research include corporate governance theory, control of family firms, executive compensation and audit committees.Originality/valueThe results illustrate that corporate governance is far more interdisciplinary than previously thought. This is an important insight for corporate governance academics and may lead to collaborative research. More importantly, this research illustrates the usefulness of LDA for investigating interdisciplinary fields. This method is easily transferable to other interdisciplinary fields and it provides a powerful alternative to existing bibliometric methods. We suggest a number of topic areas within library and information science where this method may be applied, including collection development, support for interdisciplinary faculty and basic research into emerging interdisciplinary areas.
Courts’ views on climate change inundation risks for developments: Australian perspectives and considerations for valuers
Authors: Cradduck Lucy , Warren-Myers Georgia , Stringer Bianca 
Published: June 2020

Purpose
This study aims to provide a development of the courts’ views of climate change risk in planning matters as related to inundation and suggest that valuers and others involved need to be aware of the implications these views have on property matters and valuation processes and reporting.

Design/methodology/approach
This study engages in a legal doctrinal analysis of primary law sources, being Australian case law. It analyses decisions from Queensland, New South Wales and Victorian courts and tribunals, to establish their views of climate change risk for coastal area developments, who bears the risk and responsibility and if risk is shared.

Findings
The analysis reflects that developers bear the onus of proving their proposal meets relevant planning requirements including management and mitigation of climate change risks. However, the risk of developing in “at risk” areas is a shared burden, as local government authorities remain responsible for appropriately assessing applications against those requirements.

Research limitations/implications
This study had several limitations, these included: only matters with a final determination were able to be reviewed and analysed; there is no one Australia-wide planning regime; state laws and policies are different and changing; and disputes are heard in different courts or tribunals, which can impact the weight and importance given to issues and the consistency of approaches.

Practical implications
This research informs valuers of climate change risk issues related to the inundation of new, and re-, developments, and the importance of court decisions as an additional information consideration to inform their valuations.

Originality/value
This paper is significant as it provides an understanding of the Australian courts’ current views on climate change risk, and by extension, the implications and considerations for valuations.
Tax evasion and public governance before and after the European “big bang”: a red flag for policymakers
Authors: Yamen Ahmed Emadeldin , Mersni Hounaida , Ramadan Abdulhadi 
Published: June 2020

Purpose
The purpose of this study is to examine the impact of public governance quality on tax evasion levels in old (pre-2004) and new (post-2004) European Union (EU) members before and after the 2004 EU-enlargement.

Design/methodology/approach
This study uses panel data of 28 EU countries over the period 1996-2015. Tax evasion is measured using an updated version of the shadow economy size based on the light intensity, as calculated by (Medina and Schneider, 2018). The World Bank’s worldwide governance indicators are used as a measure of public governance.

Findings
The results indicate that new EU members have higher tax evasion levels compared to the old ones before and after the 2004 EU enlargement. The findings also report that the public governance quality is superior in old members throughout the 1996-2015 period. Furthermore, the authors found that after the EU enlargement, tax evasion levels decreased in both EU groups; however, the authors noticed an improvement in the public governance quality in new members and a deterioration in old ones. Additional analysis confirms the impact of public governance quality as an effective tool for reducing tax evasion behavior in both EU groups before and after the EU enlargement.

Practical implications
The findings are potentially useful for EU policymakers in identifying the most effective tools that can minimize tax evasion levels in EU countries. Additionally, the results are alarming as they show the negative consequences of the EU enlargement in old EU members. Thus, policymakers should consider them when setting their rules and regulations to reduce the significant differences between both EU groups to prevent member states from potentially exiting the EU.

Originality/value
To the best of the knowledge, this is the first study that examines the tax evasion behavior and public governance quality in the EU before and after the EU enlargement.
Broadband adoption in urban and suburban California: information-based outreach programs ineffective at closing the digital divide
Authors: Levine Lloyd 
Published: June 2020

Purpose
The digital divide has persisted in California and the USA as a whole at approximately the same level for the past decade. This is despite multiple programs being created and billions of dollars being spent to close it. This paper examines why the efforts to date have been ineffective and to offers policy alternatives that might be more successful.

Design/methodology/approach
Using data from three, variable constrained projects in California, this paper examines the effectiveness of information-based outreach efforts at closing the digital divide. The projects tested various outreach and enrollment methods to see which, if any, could increase broadband adoption in low-income households.

Findings
This project found that providing low-income households’ information about low-cost broadband offerings was ineffective at closing the digital divide. The findings in this paper were similar to those of two other works that examined the federal Broadband Technology Opportunities Program (BTOP) grants under the American Recovery and Reinvestment Act.

Practical implications
The findings of this paper along with the works cited that evaluated the BTOP program should be enough to change public policy. For the past ten years, efforts to close the digital divide have focused on providing information to low-income households. However, two independent surveys show broadband adoption has remained virtually flat during that period.

Social implications
The digital divide brings concomitant economic and education harms and challenges that plague those unable to access information, services, educational and employment opportunities with the same ease, speed and sufficiency as their connected peers and neighbors. Those harms exacerbate the already existing education and income divides. This paper shows that without a change in strategy, those harms will persist.

Originality/value
This paper breaks new ground and addresses one of the weaknesses identified in existing research. To the best of author’s knowledge, this is the first paper of its type to use programs designed to generate data that can be empirically evaluated for effectiveness. Prior studies attempted to assess program effectiveness by using data generated from fully implemented government programs. However, those programs contained a vast number of unidentified variables and insufficient data collection. They were not designed to facilitate academic evaluation, and as such made a true effectiveness evaluation challenging.
Integrated reporting and performance: a cross-country comparison of GCC Islamic and conventional banks
Authors: Buallay Amina , Al Hawaj Ammar Abdulla , Hamdan Allam 
Published: June 2020

Purpose
In the Gulf Cooperative Council (GCC) countries, the integrated reporting (IR) concept has attracted considerable attention from banks. In as much as IR is not a legal requirement anywhere in the GCC, however, the incidence of disclosure by banks across the GCC varies considerably and asymmetries exist in the content of disclosure released by banks within, as well as across, these jurisdictions. This study aims to examine the relationship between IR disclosure and financial, operational and market performance in both Islamic and conventional banks.

Design/methodology/approach
This study examines five years (2012-2016) of IR from 59 banks in GCC countries with 295 observations. The integrated report index (IRI), as the independent variable, is regressed separately against three performance indicators [return on assets, return on equity and Tobin’s Q (TQ)] as dependent variables. In addition, the following two types of control variables are inserted in the regression equations in this study: macroeconomic (two indicators) and bank characteristics (three indicators).

Findings
The findings elicited from the empirical results demonstrate that, on the one hand, IR in conventional banks positively affects market performance, while negatively affecting operational and financial performance. On the other hand, the results for Islamic banks show that IR negatively affects market performance, with no discernible effect on neither financial nor operational performance. In the GCC banking sector, for the most, empirical results conflict with expectations implied by signaling theory and capital need theory. From this study, evidence suggests that GCC bank performance would not improve were IR disclosure rendered mandatory. However, that conclusion is stronger with respect to Islamic than with respect to conventional banks in the region.

Originality/value
The study provides insights into the effect of voluntary disclosure of IR as gauged by various measures of performance across Islamic and conventional banks located in a range of GCC countries. This study accordingly provides perspective on the extent to which IR can and does play a role in contributing to bank performance.
Accounting can support a “sustainable” corruption network: a case analysis
Authors: Pilonato Silvia 
Published: June 2020

PurposeThe paper aims to explore the links between corruption and accounting in the public procurement setting. In particular, it investigates how accounting can fight or facilitate corruptionDesign/methodology/approachThe study takes a qualitative approach, analyzing one of the worst recent Italian cases of corruption, the “MOSE” trial. Documents produced during the trial are analyzed.FindingsThe findings contribute to our understanding of how the (mis)use of accounting can help to build a “sustainable” corruption network, and be used to create, maintain and share corruptive cash flows. Participating actors can use accounting tools to coordinate their actions and organize their misconduct. Accounting may also reveal the existence of such networks, however, by enabling the fiscal police to discover tax fraud, and by reconstructing how a corruption network functions from records kept to manage internal cash flows and the provision of other benefits.Practical implicationsBecause corruption is a worldwide phenomenon, a better understanding of how it functions may lead (among other things) to the identification of more effective prevention measures. Particular attention should be paid to events that favor corruption, such as extraordinary occurrences, huge amounts of public resources and new institutional structure without appropriate control and balance tools.Originality/valueGiven the specific features of episodes of corruption, qualitative studies on this topic are scarce. Little is known about corruption processes, and even less about the part that accounting can play in them. The MOSE case offers some intriguing insight, showing how accounting can be used to build a “sustainable” corruption network by collecting slush funds and facilitating benefit-sharing among individuals.
Use of machine learning technology for tourist and organizational services: high-tech innovation in the hospitality industry
Authors: Parvez M. Omar 
Published: June 2020

Purpose
Technological innovation has been changing the tourism industry precipitously and making the holiday experience more enjoyable and easier than before. The purpose of this study is to identify the current and future changes by the machine learning (ML) system as artificial intelligence in the hospitality industry.

Design/methodology/approach
This study has a descriptive research approach because building knowledge on technology and applying this knowledge to a tourism research are still new extensions in social studies, especially in tourism.

Findings
This research shows the value of using ML in the quality of data, features and algorithms besides stating the difficulties of data analysis in hospitality. This research also provides a comparison of automated ML techniques and the use of a robot for customer services in the hotel.

Originality/Value
This research contributes to the tourism and technology literature by shedding light on the use of ML in tourism advancement to predict future business conditions, revenue, challenges and also to identify the current trend of tourist demand.
A review of laser engineered net shaping (LENS) build and process parameters of metallic parts
Authors: Izadi Mojtaba , Farzaneh Aidin , Mohammed Mazher , Gibson Ian , Rolfe Bernard 
Published: June 2020

Purpose
This paper aims to present a comprehensive review of the laser engineered net shaping (LENS) process in an attempt to provide the reader with a deep understanding of the controllable and fixed build parameters of metallic parts. The authors discuss the effect and interplay between process parameters, including: laser power, scan speed and powder feed rate. Further, the authors show the interplay between process parameters is pivotal in achieving the desired microstructure, macrostructure, geometrical accuracy and mechanical properties.

Design/methodology/approach
In this manuscript, the authors review current research examining the process inputs and their influences on the final product when manufacturing with the LENS process. The authors also discuss how these parameters relate to important build aspects such as melt-pool dimensions, the volume of porosity and geometry accuracy.

Findings
The authors conclude that studies have greatly enriched the understanding of the LENS build process, however, much studies remains to be done. Importantly, the authors reveal that to date there are a number of detailed theoretical models that predict the end properties of deposition, however, much more study is necessary to allow for reasonable prediction of the build process for standard industrial parts, based on the synchronistic behavior of the input parameters.

Originality/value
This paper intends to raise questions about the possible research areas that could potentially promote the effectiveness of this LENS technology.
AEO certification – necessity or privilege for supply chain participants
Authors: Jażdżewska-Gutta Magdalena , Grottel Monika , Wach Dagmara 
Published: June 2020

Purpose
This study aims to investigate the motives for and the benefits of authorized economic operator (AEO) certification in the supply chain. Also, whether there are significant differences in the perception of the AEO status as a necessity or privilege among cargo owners and service providers.

Design/methodology/approach
The research design includes an international survey of 159 AEO-certified companies from four European Union (EU) countries performing various roles in the supply chain. The data are analyzed using quantitative methods, including factor analysis and analysis of variance.

Findings
Based on factor analysis, the research reveals the motives for and benefits of AEO certification. This reveals significant differences between two distinct groups of supply chain participants, namely, cargo owners and service providers. Service providers are mainly driven by the need to gain or maintain their competitive advantage and treat AEO certification as a standard that is required by customers. Cargo owners are relatively more focused on the improvement of internal processes and treat AEO certification as a privilege that helps them achieve a high level of efficiency.

Originality/value
The study fills the existing literature gap as it focuses on the differences between two distinct groups (cargo owners and service providers) in terms of their perception of the AEO certification. As empirical research in this area is scarce, especially at the cross-country level, this study also significantly complements knowledge on AEO certification in the EU.
The information content of US stock market factors
Authors: Elgammal Mohammed M. , Ahmed Fatma Ehab , McMillan David G. 
Published: June 2020

PurposeThe purpose of this paper is to consider the economic information content within several popular stock market factors and to the extent to which their movements are both explained by economic variables and can explain future output growth.Design/methodology/approachUsing US stock portfolios from 1964 to 2019, the authors undertake three related exercises: whether a set of common factors contain independent predictive ability for stock returns, what economic and market variables explain movements in the factors and whether stock market factors have predictive power for future output growth.FindingsThe results show that several of the considered factors do not contain independent information for stock returns. Further, most of these factors are neither explained by economic conditions nor they provide any predictive power for future output growth. Thus, they appear to contain very little economic content. However, the results suggest that the impact of these factors is more prominent with higher macroeconomic risk (contractionary regime).Research limitations/implicationsThe stock market factors are more likely to reflect existing market conditions and exhibit a weaker relation with economic conditions and do not act as a window on future behavior.Practical implicationsFama and French three-factor model still have better explanations for stock returns and economic information more than any other models.Originality/valueThis paper contributes to the literature by examining whether a selection of factors provides unique information when modelling stock returns data. It also investigates what variables can predict movements in the stock market factors. Third, it examines whether the factors exhibit a link with subsequent economic output. This should establish whether the stock market factors contain useful information for stock returns and the macroeconomy or whether the significance of the factor is a result of chance. The results in this paper should advance our understanding of asset price movement and the links between the macroeconomy and financial markets and, thus, be of interest to academics, investors and policy-makers.
Public displays and citizen participation: a systematic literature review and research agenda
Authors: Clarinval Antoine , Simonofski Anthony , Vanderose Benoît , Dumas Bruno 
Published: June 2020

PurposeThe purpose of this research is to study how current research reports reflect on using public displays in the smart city. In particular, it looks at the state-of-the-art of this domain from two angles. On the one hand, it investigates the participation of citizens in the development of public displays. On the other hand, it aims at understanding how public displays may foster citizen participation in addressing urban issues. Its goal is to provide a literature review of this field, and a research agenda.Design/methodology/approachA systematic literature review (SLR) was conducted following a thoroughly detailed protocol. It surveys 34 recent papers through multiple aspects, including interaction modality, level of participation, socio-demographics of participating citizens, topic of participation, evaluation of the display and participation of end-users in the early development stages of the display. Then, a research agenda informed by the results of the SLR is discussed in light of related literature.FindingsThe SLR showed that further research is needed to improve the involvement of citizens in the early stages of the development of public displays, broaden the spectrum of citizen participation achieved through public displays, integrate public displays with other means of participation and handle the changing urban context to improve the participation experience.Originality/valuePrevious literature reviews have been conducted in the field of public displays, including one specifically related to citizen participation. However, they have emphasized the technological aspects of public displays and omitted other essential aspects. This article aims at addressing this gap by conducting a literature review, including also non-technological perspectives such as socio-demographics and participation in development, complementing other works.