bluuebunny/crossref_metadata_2025_split huggingface dataset:
Influential-female-directors and dividend decisions: evidence from an emerging economy
Authors: Mandal Tamal , Chatterjee Chanchal , Bandyopadhyay Arunava 
Published: December 2024

PurposeThis study introduces influential-female-directors as a board-gender-diversity variable that captures not only the female representation on the board but also their position on the informal-boardroom-hierarchy. Further, this study investigates whether such directors have a significant influence on the dividend-payout-decisions of leading firms in an emerging economy, India, where concentrated ownership is prevalent and explores the moderation effect they exert on dividend–ownership relationship.Design/methodology/approachThis study uses generalized methods of moments (GMM) to tackle the issues put forth by the sample of 450 firm-year observations.FindingsThis study finds that influential-female-directors have a significant influence on the dividend-payout-decisions of the firm. Additionally, the presence of female directors in the audit-committee makes the board more vigilant and encourages foreign institutional investors to expect more dividends. Furthermore, domestic institutional investors expect a return on their investments through share price appreciation rather than dividends, and the influence of promoters in dividend-payout-decisions is reduced in the presence of such directors.Originality/valueThis study pioneers the use of influential-female-directors as a board-gender-diversity metric and carries an in-depth analysis of the influence and moderation effect they exert on the dividend-payout-decisions of the board and the dividend expectations of different institutional investors, respectively.
The response of the benchmark healthcare index of India to COVID-19 pandemic: a return volatility approach
Authors: Bangur Peeyush 
Published: December 2024

PurposeFrom poor healthcare infrastructure to vaccine donors, India has traveled a long way. In this study, the author tried to find the investment certainty and persistence of volatility in the Indian healthcare system due to COVID-19.Design/methodology/approachUsing the Generalized Autoregressive Conditional Heteroskedasticity (GARCH 1,1) model, this study quantifies the change in the conditional variance after the first case report of COVID-19. The author has used the S&P BSE HEALTHCARE index time series to analyze India’s healthcare infrastructure and practices.FindingsThe author found evidence of a decrease in investment certainty in investments related to India’s healthcare infrastructure and practices after the first case report of COVID-19. Furthermore, the estimation of the econometric model suggests the presence of a large degree of volatility persistence in the S&P BSE HEALTHCARE index.Originality/valueThis research would be the first of its kind where the return volatility of the Indian healthcare sector has been discussed. Also, this research quantifies the return volatility of the healthcare sector during the pre- and post-COVID-19 period.
Does professional development of accountants improve human rights accounting?
Authors: Madhoosh Mahmood , Safari Gerayli Mehdi , Ramezani Javad , Babaee Khalili Javad , Khalilpour Mehdi 
Published: December 2024

PurposeThis paper, on the one hand, aims to introduce a framework that helps to identify human rights accounting (HRA) factors and, on the other hand, investigates the effect of accountants’ professional development (APD) on HRA.Design/methodology/approachThe research design consists of two main parts: (1) Identifying HRA factors through interviews and evaluating the validity and reliability of the presented framework dimensions and (2) Research hypothesis testing through partial least squares in selected firms listed on Tehran Stock Exchange.FindingsBased on the mixed method of this study, the result in the qualitative part is to provide the HRA framework of the existence of three categories; There are 6 components and 32 themes during 12 interviews. In the quantitative section, the results of the study showed that APD has a significantly positive effect on HRA.Originality/valueThe study contributes to the literature on perceptions of human rights from a social accounting perspective in an emerging economy like Iran. Because human rights accountability is an urgent challenge for companies in today’s society. However, scholars have largely disregarded the role of accounting in the process of holding companies accountable for human rights violations. This study by questioning the relationship between accounting and human rights indicates that urgent measures need to be undertaken to mainstream the legitimate human rights obligations of business entities.
A phenomenological study of faculty members' beliefs about teaching-learning process
Authors: Karami Morteza , Saeidi Rezvani Talieh 
Published: December 2024

PurposeIt is important to understand professors’ beliefs to promote better teacher preparation and professional development, as well as to understand the potential discrepancy between stated versus observed beliefs. The purpose of this study was to describe the faculty members' beliefs about the teaching-learning process.Design/methodology/approachA qualitative method was used to study the professors’ beliefs by selecting the faculty participants via a purposeful sampling strategy. The study was conducted at one of the biggest universities in Iran. In total, 20 professors were interviewed.FindingsAnalysis of the interviews indicates that professors’ beliefs about teaching and learning activities fall under four main themes (beliefs about teaching methods, beliefs about curriculum design, beliefs about students and beliefs about evaluation) and nine sub-themes.Originality/valueOur findings reveal that professors have a deductive approach to teaching and learning, and due to the centralized educational system, they do not play a significant role in effectively presenting the curriculum. It seems necessary to direct professional development programs in rebuilding the professors' professional beliefs and identity.
Investigating identity crime and misuse in Australia: the role of prevention technologies and the likelihood of victimisation
Authors: Berezowski Victoria , Taoum Kamel , Wang Joanna , Birch Philip , Roux Claude , Huo Huan 
Published: December 2024

Purpose
This study examines identity theft as a significant and growing issue in Australia, not only due to its financial impact but also because of the emotional, psychological, and physical harm it causes, making it a public health concern. This study aims to analyse the results of the 2019 Australian Institute of Criminology (AIC) survey to identify factors associated with an increased likelihood of identity theft victimisation.

Design/methodology/approach
This study involved a detailed analysis of the 2019 AIC survey, which had 9,968 respondents from a sample of 10,000. The research focused on whether respondents had ever been victimised by identity theft and analysed various characteristics, including demographics (gender, age, Indigenous status, education), income, computer usage, and preventive technology use, as potential indicators of future victimisation. Univariate analyses (chi-squared test and two-sample t-test) were used to assess individual associations, whereas a multivariate analysis (logistic regression) identified significant predictors of victimisation.

Findings
The univariate analyses indicated that all sub-variables were individually associated with identity theft victimisation. However, the multivariate analysis revealed that only identifying as Aboriginal and Torres Strait Islander, having an income between $18,201 and $37,000, and using multiple preventive technologies were significant predictors of victimisation. The unexpected finding that increased preventive technology use correlates with a higher risk of victimisation contradicts the survey’s suggestion that victims adopt more careful behaviour post-victimisation.

Practical implications
The research highlights the need for further investigation into the counterintuitive finding that greater use of preventive technologies may increase the risk of identity theft. Understanding this discrepancy could inform the development of more effective identity theft prevention strategies by the government and related agencies.

Originality/value
This study contributes to the existing literature by offering a nuanced understanding of the factors associated with identity theft victimisation in Australia that may be applicable globally. The unexpected findings regarding the use of preventive technologies provide a basis for further research and have the potential to influence future policymaking and identity theft prevention efforts.
Leading professional learning for sustainability in geography education through curriculum design
Authors: Swift Diane , Rawlings Smith Emma 
Published: December 2024

PurposeInternational and national education policy identifies the need for young people to develop knowledge and understanding of sustainability and to use this knowledge for positive action. This paper reflects on a larger curriculum investigation project that used the Curriculum Design Coherence (CDC) Model with in-service teachers as a professional learning framework to engage their learners with sustainability in geography education. This paper outlines the diffractive insights of two teacher educators, making sense of our contribution to the project in order to explicitly discern our roles.Design/methodology/approachOur enquiry is situated within the participatory paradigm in which we recognise the roles of teachers and teacher educators are entangled in the co-production of knowledge.FindingsWe find that curriculum design, with its focus on disciplinary knowledge is an important aspect of curriculum coherence in relation to the concept of sustainability. Significantly informed collaboration between teachers and teacher-educators enriches professional learning through engagement with both research materials and conceptually informed dialogues.Practical implicationsWe conclude that more research on the role of teacher knowledge with practitioners, is needed to enable professional empowerment so that in turn young people can become informed and critical citizens.Originality/valueThis paper draws on a posthumanist philosophy and a diffractive methodology to make explicit the epistemic role of the teacher educator in a climate change and sustainability education project.
FDI motives redux: exploring behavioral assumptions in international business research
Authors: Love James H. , Driffield Nigel , Lavoratori Katiuscia , Yang Yong 
Published: December 2024

Purpose
The issue of motivation for foreign direct investment (FDI) is central to international business (IB) theory and empirical research. The most common starting point is Dunning’s four motives (4M) framework: market seeking, natural resource seeking, efficiency seeking and strategic asset seeking. This paper explores the genesis, development and application of the 4M framework and demonstrate how it has developed from an abstract typology and heuristic device unsupported by empirical evidence into a set of concrete behavioral assumptions with theoretical and methodological consequences for IB research.

Design/methodology/approach
The paper is mainly conceptual, based on relevant theoretical work on FDI motives, and partly methodological, concentrating on the importance of realism for behavioral assumptions in IB.

Findings
The authors demonstrate that the shift in the 4M framework from abstract typology to a set of concrete behavioral assumptions has important implications for the development of IB theory and methodology. A critical issue has largely been ignored: the role of realism in the assumptions on which theory and its empirical testing are based and the possible consequences of unrealism in key behavioral assumptions. The authors show that attempts to “fix” the problems inherent in the 4M framework will inevitably fail and suggest ways in which it is possible to inject more realism into behavioral assumptions underlying FDI motivation.

Practical implications
The authors demonstrate that the applicability of the 4M approach, for either firms or policymakers seeking to attract FDI and maximize the benefits from it, needs to be more clearly understood in the context of the particular decision.

Social implications
Many countries see the attraction of FDI as central to their plans for economic growth and indeed the propensity for industrial development and moving up the value chain. The understanding of FDI motive has, in recent years, been recognized as central to this. The authors offer an important nuance to this understanding.

Originality/value
The paper offers both theoretical and methodological insights for IB scholars interested in FDI motivation.
Humble leadership: elevating service recovery in hospitality
Authors: Elhadidy Islam Ali , Gao Yongqiang , Elnokrashy Osama Mahmoud 
Published: December 2024

PurposeThis study examines the impact of humble leadership on the service recovery performance (SRP) of frontline service employees (FSEs) in the hospitality industry. It also explores the mediating underlying mechanisms of psychological empowerment and employee engagement, along with the moderating role of employee proactive personality.Design/methodology/approachTo test our predictions, we used a cross-sectional research design, drawing on a sample of 456 frontline service employees in Egypt’s hospitality industry. The data were analyzed by using SPSS 27 and AMOS 22.FindingsThe study reveals a positive association between humble leadership and SRP, with psychological empowerment and employee engagement bridging this relationship. Furthermore, an employee’s proactive personality strengthens both the direct influence of humble leadership on these mediating mechanisms –psychological empowerment and engagement – and the indirect impact of humble leadership on SRP through these two mechanisms.Practical implicationsTo foster SRP among frontline service employees, firms should promote humble leadership practices among their managerial and supervisory staff. In addition, leaders should enhance psychological empowerment and engagement among their employees while also seeking to recruit employees with proactive personalities.Originality/valueThis study extends the effect of humble leadership to SRP, an unexplored consequence in current scholarly literature. Findings about the underlying mechanisms of psychological empowerment and engagement and the conditional effect of proactive personality deepen our understanding of how and when humble leaders are more effective in shaping SRP.
Savings in the digital age: can Internet wealth management services enhance savings behaviour among Chinese Gen Z?
Authors: Hii Ivy S.H. , Ho Jie Min , Zhong Yuyue , Li Xinyue 
Published: December 2024

PurposeThis study investigates the factors influencing the saving behaviour of Chinese Generation Z (Gen Z) through Internet wealth management (IWM) services. It adopts the unified theory of acceptance and use of technology (UTAUT) as the theoretical framework, focusing on key determinants such as performance expectancy (PE), effort expectancy (EE), social influence (SI) and facilitating conditions (FC). The research also explores the mediating role of the intention to save via IWM and its subsequent influence on actual saving behaviour.Design/methodology/approachThe hypotheses were assessed using data collected from 274 Gen Z users in China. The data were analysed using the partial least squares structural equation modelling.FindingsThe results suggest that the formation of intention among Gen Z to save through IWM services is directly affected by factors such as PE, EE, SI and FC. Intention to save via IWM positively influences actual saving behaviour. Mediation analysis further confirms the mediating role of intention to save via IWM in these relationships.Research limitations/implicationsThe findings have direct implications for financial institutions and policymakers engaged in promoting the practice of saving via IWM services among Gen Z, thereby fostering a culture of proactive financial management and encouraging saving behaviour.Originality/valueThe study contributes to the existing literature by being among the first to examine Gen Z’s IWM adoption as a personal saving tool through the theoretical lens of the UTAUT.
The effect of corporate diversification on corporate investment during economic policy uncertainty: global evidence
Authors: Jumah Zahid , Safdar Nabeel , Younas Zahid Irshad , Islam Tanweer Ul , Manzoor Wajiha 
Published: December 2024

PurposeThis study explores the interplay between economic policy uncertainty (EPU) and corporate investment, with a focus on how corporate diversification influences this relationship based on a diverse sample of developed and emerging 22 countries firms from year 2000–2020 investment.Design/methodology/approachThis study uses the ordinary least square regression method with year, industry, country fixed effect. Also, robustness tests including two stage least square, propensity score matching, subsampling analysis applied to support the main findings.FindingsGrounded in the real options perspective and financial constraints theory, the research reveals that diversified firms mitigate the adverse impact of EPU on corporate investment. Empirical findings from a sample of listed firms across 22 countries (2000–2020) demonstrate that, during high EPU, companies generally limit investment, in line with the real options perspective. However, diversified firms show a reduced negative impact highlighting diversification’s moderating role. Notably, sub-sampling analysis indicates that the moderating impact of corporate diversification is more pronounced in developed economies than emerging economies with related diversification measure and vice versa with unrelated diversification measure.Practical implicationsThis research highlights the strategic significance of corporate diversification in alleviating the effects of economic uncertainty, with implications for both developed and emerging economies’ firms’ strategic decision-makers.Originality/valueOur study is the first which highlighted the role of corporate diversification between economic policy uncertainty and firm investment based on 22 emerging and developed economies from around the world.
Fatigue and fracture surface characteristics of additively manufactured titanium alloy under various loading configurations and build orientations
Authors: Owsiński Robert , Moj Kevin , Lachowicz Cyprian , Prażmowski Mariusz , Nag Akash , Gupta Munish Kumar , Halama Radim 
Published: December 2024

Purpose
Computer tomography (CT) is widely used in engineering applications, allowing for precise structural analysis of materials and components, enabling the measurement of internal properties and features, which is crucial for assessing their quality and durability. Therefore, the purpose of this study is to analyze the fatigue fracture surface features of titanium alloy (Ti-6Al-4V) under different loading configurations and structure orientations using computational micro-tomography.

Design/methodology/approach
In this work, the specimens were fabricated by selective laser melting (SLM) and subjected to fatigue tests to analyze the effects of different printing parameters on mechanical properties and microstructural features. The comprehensive methodology included metallographic testing, fatigue life testing, fractographic analysis and CT analysis, followed by microhardness measurements, providing a detailed assessment of internal defects and their impact on fatigue performance.

Findings
The fatigue test results showed better fatigue life for samples printed with Y orientation followed by X and Z orientation. The measurement values were fitted to obtain mean variable values of A as 6.522, 10.831 and 6.747 and values of m as −0.587, −2.318 and −0.771 for samples printed with X, Y and Z orientation for the Basquin’s equation to determine fatigue life. CT analysis revealed that the mean equivalent defect diameters were 0.0506, 0.0496 and 0.0513 mm and mean defect volume of 0.000714, 0.000467 and 0.000534 mm3 for X, Y and Z orientation samples, respectively.

Originality/value
The novel aspect of this study is to investigate the effect of extreme SLM process parameters on the durability of the material subjected to complex multiaxial loading conditions, including nonproportional fatigue loading.
Investigation of the thermal properties, microstructure, and mechanical properties of Sn-3Ag-3Sb-xIn lead-free solder alloys
Authors: Zhou Jiacheng , Shi Jinglin , Yin Dongfan , Xu Lei , Zhang Fuwen , Wang Zhigang , Hu Qiang , He Huijun 
Published: December 2024

Purpose
This study aims to investigate the impact of indium (In) content on the thermal properties, microstructure and mechanical properties of Sn-3Ag-3Sb-xIn (x = 0, 1, 2, 3, 4, 5 Wt.%) solders to enhance the performance of tin-based solder under demanding conditions and to meet the urgent need for high-reliability microelectronic interconnection materials in emerging sectors such as automotive intelligent technology, 5G communication technology and high-performance computing.

Design/methodology/approach
In this study, Sn-3Ag-3Sb-xIn solder alloys were prepared. The thermal properties of the solder alloys were characterised by differential scanning calorimetry. Subsequently, optical microscopy, scanning electron microscopy, X-ray diffraction and an electron probe X-ray microanalyser were used to analyse the influence of the In content on the microstructure of the solder. The mechanical properties of solder alloys were determined through tensile testing.

Findings
As the In content increased, the melting temperature of the Sn-3Ag-3Sb-xIn solder decreased, accompanied by less nucleation undercooling and an expanded melting range. The incorporation of In led to an enhancement in the yield and tensile strengths of the Sn-3Ag-3Sb-xIn solder alloys, but with a concomitant decrease in plasticity. In comparison to commercial Sn-3.0Ag-0.5Cu solder alloys, the yield strength and tensile strength of the Sn-3Ag-3Sb-3In alloy increased by 8.64 and 21.69 MPa, respectively, while the elongation decreased by 11.48%.

Originality/value
Sn-3Ag-3Sb-3In solder alloy was the most appropriate and expected comprehensive properties. The enhancements will provide substantial assistance and precise data references for the interconnection requirements in high-strength interconnection fields, such as automotive intelligent technology, 5G communication technology and high-performance computing.