bluuebunny/crossref_metadata_2025_split huggingface dataset:
Nonlinear linkages between bank asset quality and profitability: evidence from dynamic and quantile approaches using a global sample
Authors: Alqahtani Faisal , Hamdi Besma , Skully Michael 
Published: July 2021

PurposeThe purpose of this study is to examine whether the relationship between asset quality and profitability is linear or nonlinear, using a global dataset containing 2,943 banks from advanced and emerging economies.Design/methodology/approachThe authors use the U-shape test to investigate the existence of a nonlinear relationship between asset quality and profitability. In addition, the dynamic panel generalised method of moments (GMM) and quantile regression are used to examine the nonlinear effect of profitability on nonperforming loans (NPLs).FindingsAfter controlling for macroeconomic and bank internal factors, the authors find empirical evidence supporting the existence of a nonlinear relationship in the form of a U-shape. This is also confirmed through the three-stage U test procedure. After distinguishing between advanced and emerging economies, the authors also find that, in advanced markets, the credit policy responds more rapidly to changes in credit market conditions than in emerging markets, providing insights into credit market dynamics.Research limitations/implicationsFurther research can check the robustness of this study’s findings in different markets and investigate the existence of nonlinearity in other bank variables.Practical implicationsIn a nutshell, the results demonstrate potential implications for policymakers who need to carefully monitor banks' lending behaviour to ensure that banks do not lower lending standards. In addition, banking regulators and supervisors should consider the possible nonlinear relationship in their risk assessments and macrostress tests. Further, these results are important for bank managers, who should monitor the performance of their loan portfolios to ensure that their credit officers do not lower credit standards. Likewise, for banks located in an emerging economy, investing in human capital and advanced technologies can enable them to respond more effectively to changes in the credit market.Originality/valueTo the best of the authors' knowledge, this study is considered the first to provide empirical evidence for the nonlinear relationship between asset quality and profitability.
Sharing experiential information in online discussion: the case of coping with the COVID-19 epidemic
Authors: Savolainen Reijo 
Published: July 2021

PurposeTo specify the nature of experiential information by examining how such information is articulated and shared in online discussion.Design/methodology/approachExperiential information is approached by identifying two constitutive aspects: (1) sensory information that an individual obtains from noticeable events lived through by means of human senses such as sight and touch and (2) cognitive–affective information that is indicative of how the individual interprets such events by means of cognitive operations like comparison and evaluation, as well as appraises the affective valence of such events. To examine the nature of experiential information, an empirical study was made by analysing how people articulate sensory and cognitive–affective information in online discussion about the COVID-19 epidemic. To this end, a sample of 1773 messages posted to the online forum hosted by the Canadian Broadcasting Company was scrutinized by means of descriptive statistics and qualitative content analysis.FindingsExperiential information was mainly articulated in the depiction of visual observations of lived-through events, as well as in their comparison and evaluation. Experiential information was often articulated in conjunction with information of other types, most notably topic-related opinions, neutral descriptions of COVID-19 related issues and suggestions offered to fellow participants.Research limitations/implicationsAs the study concentrated on the sharing of experiential information about the COVID-19 epidemic in an online discussion forum, the findings cannot be extended to concern the exchange of experiential information in other contexts.Originality/valueThe study is among the first to characterize empirically the nature of experiential information by examining the articulations of online discussants.
On being Sharīʿah compliant in equity investments: impact of investment horizon andmarket volatility
Authors: Lubza Nihar Khaliq , Modekurti Kameshwar Rao Venkata Surya 
Published: July 2021

Purpose
This paper aims to undertake a comprehensive comparative analysis of Sharīʿah-compliant equity investments (SCEIs) and their non-Sharīʿah counterparts, in India, conditioning for investment horizon and market volatility. Indirectly, it also investigates for time varying performance of SCEIs, and explicitly analyses the unsystematic risk and related adequacy of returns.

Design/methodology/approach
Testing for statistical significance of differences in risks and returns; analysing portfolio performance using conventional metrics, information ratio, and Jensen's Alpha; Estimating returns due to stock selection and market timing using Fama’s Net Selectivity and Treynor and Mazuy’s Models.

Findings
SCEIs in India do not significantly differ in their total risks and returns compared to their conventional counterparts. While their risk is lower in the monthly and quarterly investment horizons, their Jensen’s Alphas are positive only in the annual investment horizons. These findings hold, when market volatility is low. Market timing wipes out the superior returns that exist due to stock selection in SCEIs.

Research limitations/implications
Being Sharīʿah-compliant is beneficial only in longer investment horizons. Asset selection, not co-movement with the market, is key to excess returns to compensate for risks due to inadequate diversification. However, only cautious market timing can conserve them.

Practical implications
Though investors are not better-off in choosing ethical investments, they are not worse-off either. Being Sharīʿah-compliant is rewarding during less volatile markets.

Originality/value
This paper extends international literature on SCEIs, with evidence on the impact of investment horizon and market volatility on their returns and risks. Further, this paper is also a comprehensive analysis of Indian SCEIs, broadening the empirical evidence on a significant, non-Islamic and emerging market.
A dual model of coping with and commitment to organizational change: the role of appraisals and resources
Authors: Mukerjee Jinia , Montani Francesco , Vandenberghe Christian 
Published: July 2021

PurposeOrganizational change is usually stressful and destabilizing for employees, for whom coping with the induced stress is primordial to commit to the change. This paper aims to unravel how and when change recipients can enact different coping strategies and, ultimately, manifest different forms of commitment to change.Design/methodology/approachWe propose a theoretical model that identifies challenge appraisal and hindrance appraisal as two primary appraisals of organizational change that fuel, respectively, proactive and preventive coping strategies and, indirectly, affective and normative forms of commitment to change. Moreover, this framework suggests that coping strategies and commitment are influenced by the secondary appraisal of two vital resources – resilience and POS – allowing individuals to react effectively to primary change-related appraisals. Finally, the relationship between coping strategies and the components of commitment to change is proposed to be moderated by employees' regulatory focus.FindingsUsing appraisal theory and conservation of resources theory as guiding frameworks, our integrated model describes the antecedents, processes and boundary conditions associated with coping with the stress of organizational change and how they ultimately influence commitment to it.Originality/valueThis is the first theoretical paper to identify a conditional dual path to disclose the different reactions that change recipients can manifest in response to the stressful aspects of organizational change.
Teachers’ informal learning and organizational learning in Spain
Authors: Gairín Sallán Joaquín , Diaz-Vicario Anna , Barrera-Corominas Aleix , Duran-Bellonch Mar 
Published: July 2021

Purpose
The purpose of this study is to focus on the informal learning (IL) processes of teachers in primary and secondary schools in Spain. Its objective is to study the strategies currently used by teachers to generate IL, identifying the factors that condition such learning and the changes that must be introduced to enhance it.

Design/methodology/approach
The methodology is qualitative, with information from interviews with school principals (n = 21) and teachers (n = 60) from 22 primary and secondary schools in Spain and from 3 discussion groups with experts (n = 17). The topics used refer to strategies to generate and promote IL and its conditioning factors.

Findings
The findings suggest that, regardless of the stage (primary/secondary) and ownership of the centre (state/private), the teaching staff use IL strategies that, beyond individual actions, involve meeting, sharing and reflecting with other teachers. The challenge is that IL facilitates both professional development and the development and improvement of the organizations. School principals play a central role in achieving this relationship and promoting the institutionalization of changes and educational administration in facilitating the right conditions for their development and recognition.

Research limitations/implications
Given that the participation of schools in the research was voluntary, as was that of the teachers who agreed to be interviewed, some bias may exist. To refine the analyses it would also have been interesting to contrast with the people interviewed some of the assessments which appeared in the focus groups. Finally, future work might focus on analysing in greater detail the effect of different management styles on IL.

Practical implications
The results presented point to the need for decisive support from school leadership teams for collaborative work processes and joint reflection, which are one of the basic conditions for facilitating IL and, at the same time, for encouraging organizational learning. Furthermore, in the Spanish context, there is the challenge of combining the participation of teachers in formal training actions with the recognition of IL generated in the development of daily professional activity.

Originality/value
The data provided complements and reaffirms the findings of research carried out in other types of organizations, at the same time highlighting the importance of horizontal relationships among education professionals and the difficulty of creating a solid foundation for organizational changes. Improvements are, on the other hand, highly conditioned by the role adopted by school principals.
How learning orientation drives the international performance of INVs: the roles of entrepreneurial bricolage and degree of internationalization
Authors: Ding Zhenkuo , Ye Guangyu , Huang Sheng , Hu Man 
Published: July 2021

PurposeDespite extensive research into the effect of organizational learning processes on firm performance, it remains unclear how and when learning orientation influences the international performance of international new ventures (INVs). Accordingly, the purpose of this paper is to investigate how learning orientation drives the international performance of INVs.Design/methodology/approachStructural equation modeling is used to test the research model with questionnaire data from mainland Chinese INVs.FindingsResults show that: learning orientation positively influences entrepreneurial bricolage; entrepreneurial bricolage positively influences the international performance of INVs; entrepreneurial bricolage plays a mediating role between learning orientation and international performance; degree of internationalization (DOI) weakens the effect of entrepreneurial bricolage on international performance.Originality/valueThis study makes a useful supplement to the INV literature by revealing that entrepreneurial bricolage plays a mediating role in the relationship between learning orientation and the international performance of INVs. It also contributes to the entrepreneurial bricolage literature by introducing entrepreneurial bricolage into the empirical research of INVs and identifying the learning orientation antecedents and performance consequences of entrepreneurial bricolage. In addition, this paper enriches the understanding of the boundary conditions for how entrepreneurial bricolage affects international performance showing that DOI has a negative moderating effect on the relationship between entrepreneurial bricolage and international performance.
Rethinking survival, renewal, and growth strategies of SMEs in Bangladesh: the role of spiritual leadership in crisis situation
Authors: Islam Ariful , Zawawi Nur Fadiah Mohd , Wahab Sazali Abd 
Published: July 2021

PurposeFor Bangladeshi small and medium enterprises (SMEs), the COVID-19 economic shock is remarkable in both its complexity and intensity. SMEs need systemic inspiration to solve the crisis, aligned with a moral and authentic approach that serves both the leader and the follower’s interests. This study aims to conceptualize the innovation-focused success method of SMEs before and after the pandemic to manage the crisis by establishing spiritual leadership based on Islamic perspectives.Design/methodology/approachTo discuss the impact of spiritual leadership on innovation-focused SME performance configuration through the lens of a crisis, a comprehensive literature study has been carried out in which over 360 articles are read and reviewed by the authors. It has also established the reliability and validity of literature analysis. Also, a qualitative investigation has been used to support the direction of the study.FindingsFor a subsequent process of scientific deployment and evaluation of its execution, a new applied strategic innovation-focused SME success configuration through spiritual leadership development is made available. The primary value of this paradigm is the potential to calculate and treat the aspects of spiritual leadership obtained from Islamic ideas.Research limitations/implicationsPrior analytical or empirical attempts from multiple viewpoints are subsequently needed to inquire about the proposed conceptualization.Practical implicationsAmong the realistic consequences of this analysis is that while a number of leadership paradigms have been embraced by a broad body of leadership studies, the findings indicate that this paper should pay heed to the influential spiritual style of leadership, taking into account Islamic perspectives on the context of crisis. Therefore, Bangladeshi SMEs need to develop and run leadership training programs focused on the Islamic viewpoint of spirituality to encourage the actions of leaders during and after crises.Social implicationsThe legal and moral values of the society would ultimately be upgraded from this conceptualization. Moreover, less corruption in corporate activities would improve the economic prosperity of a nation. It would also contribute to the cross-cultural portrayal of the positive picture of Islam.Originality/valueThis holistic conceptualization describes the mediating role of strategic innovation practices based on theoretical foundations, which have seldom been done in previous research, between the Islamic model of spiritual leadership and SME success during and after a crisis.
A perfect storm: how high levels of risk and weak internal controls resulted in violations of the foreign corrupt practices act
Authors: Franz Diana 
Published: July 2021

Theoretical basis
This case is based on Weatherford International’s settlement with the Securities and Exchange Commission (SEC) and the Department of Justice (DOJ). Both the SEC and the DOJ were critical of Weatherford for its violations of the Foreign Corrupt Practices Act and for its “inadequate internal controls.” This case explores the Foreign Corrupt Practices Act (FCPA) violations and issues related to internal controls.

Research methodology
Case study.

Case overview/synopsis
This case is based on Weatherford International’s settlement with the SEC and the Department of Justice. Weatherford provided equipment and services in the oil and gas industry. Because international markets were growing faster than domestic markets, Weatherford made a strategic decision to pursue growth in international markets. The oil and gas industry has high levels of operating risk as did the countries that Weatherford decided to pursue operations in. However, despite the decision to take on additional risk, Weatherford failed to implement adequate systems of internal controls. The title of the case “A Perfect Storm” refers to Weatherford’s trifecta of operating in an industry with high levels of corruption risk, countries with high levels of corruption risk and failing to implement adequate internal controls despite those high operating risks (Department of Justice, 2013). Weatherford was ultimately assessed a $152m penalty for its violations of the FCPA that included bribery, volume discounts, improper payments and kickbacks.

Complexity academic level
Undergraduate and graduate auditing classes.
Exploring continuance usage intention toward open government data technologies: an integrated approach
Authors: Islam Mohammad Tariqul , Talukder Md. Shamim , Khayer Abul , Islam A.K.M. Najmul 
Published: July 2021

Purpose
Open government data (OGD) is a comparatively new field in e-government and the factors influencing its continuance use by citizens have not been extensively explored. A better understanding of these factors can help the government to articulate strategies and policies that can advance the acceptance and use of OGD technologies. Thus, this paper aims to empirically determine the predictors influencing the continuance usage intention of OGD technologies.

Design/methodology/approach
Following an empirical investigation among 370 respondents in Bangladesh, a developing country, the paper applied path analysis using the structural equation modeling approach. The unified theory of acceptance and use of the technology model is integrated with the information system continuance model to investigate the continuance usage intention of OGD technologies.

Findings
The outcomes of this study reveal that performance expectancy, effort expectancy, social influence and facilitating conditions (FC) directly affect users’ satisfaction (SAT). In addition, SAT and FC were found statistically significant toward continuance usage intention of OGD technologies.

Practical implications
The findings of this study suggest policymaker and OGD providers to formulate or modify their strategies to retain the existing OGD users and stimulate persistence usage.

Social implications
Facilitating long-term use by citizens would increase their engagement and they might derive value from the OGD platforms. Concurrently, the government’s objective of ensuring increased future use of OGD technologies would be better realized.

Originality/value
The novelty of this study lies in the fact that it addresses a previously overlooked area of open data research, namely, the acceptance and use of open data technologies and ways to stimulate it. This study has contributed to the existing but limited literature on continuance usage intention of OGD technologies in the context of a developing country.
Burden of illness, medication adherence, and unmet medical needs in Japanese patients with atopic dermatitis: A retrospective analysis of a cross‐sectional questionnaire survey
Authors: Kamei Kazumasa , Hirose Tomohiro , Yoshii Noritoshi , Tanaka Akio 
Published: July 2021

AbstractAtopic dermatitis (AD) negatively affects patients’ daily lives. Poor medication adherence is a major barrier to treatment success. However, factors causing patients’ poor adherence are unclear. This study aimed to identify factors associated with improvement of medication adherence in Japanese patients with AD and to evaluate illness burden and unmet medical needs for AD. We retrospectively analyzed Web‐based questionnaire surveys conducted in 2018 in patients with AD aged 15 years and above who had been in‐ or outpatients within the past year from the survey. Quality of life using the EuroQol 5‐Dimension (EQ‐5D), and work productivity and activity impairment using Work Productivity and Activity Impairment Questionnaire (WPAI) were compared between patients and matched controls who had not visited a hospital for any disease within the past year. Subpopulation analysis was performed to explore factors affecting medication adherence. Unmet medical needs in AD treatment were identified by the percentage of patients who rated issues on the questionnaire as important but who were unsatisfied with them. In this study, we identified 1739 patients with AD. The scores of EQ‐5D and WPAI showed that patients had statistically lower quality of life and higher impairment of work and activities than controls. High medication adherence scores were seen in patients with high health literacy levels and those who were well satisfied with communication with health‐care providers, information received from them, or explanations of AD. Current unmet medical needs for AD were medical treatment costs, ease of hospital visits and explanations about disease prognosis. Patients tended to put a higher priority on communication with physicians than on that with nurses and pharmacists. In conclusion, we have identified patients’ higher health literacy levels and satisfaction with the communication with their health‐care provider as potential factors to improve medication adherence.
Decorative sterile flowers in nine Japanese species ofViburnum(Adoxaceae) and their influence on pollinator visits
Authors: Wong Sato Akira Armando , Kato Makoto 
Published: July 2021

AbstractFramed inflorescences are unique arrangements in which a cluster of small fertile flowers is surrounded by several larger, decorative sterile flowers.Viburnum(Adoxaceae) species vary in their inflorescence arrangements; some species exhibit framed inflorescences, whereas others do not. We hypothesize that the decorative flowers increase the pollinator‐attracting functions of the inflorescences; as proved by previous studies, they additionally function as landing‐sites for pollinators. To test our hypotheses, field manipulation experiments were carried out for nineViburnumspecies, three with inherently framed inflorescences and six without them: sterile flowers were removed and mounted on species with and without framed inflorescences, respectively. Results show that inflorescences with decorative flowers had higher visit rates than inflorescences without them, and that insect flower visitors did not show landing preference for either flower type. These results suggest that decorative flowers appeared only in a subset ofViburnumspecies to increase their pollination chances by, mainly, enhancing the attractiveness of the inflorescence. It is likely that species without framed inflorescences use other attraction‐enhancing mechanisms, such as a high flowering synchrony within a single cluster of fertile flowers, a trait found in most studied species without decorative flowers.