bluuebunny/crossref_metadata_2025_split huggingface dataset:
The short- and long-lived effects of IFRS mandate on IPO firms in emerging market economies
Authors: Jamaani Fouad , Alidarous Manal 
Published: August 2021

PurposeThis study aims to examine the short- and long-lived effects of the International Financial Reporting Standards (IFRS) mandate on the quality of reporting information of initial public offering (IPO) firms in emerging market economies.Design/methodology/approachThe study used several difference-in-differences models for a sample comprising 102 Saudi Arabian IPO firms for 2003–2017.FindingsIt found that mandating the application of the IFRS had a significant short-lived but no long-lived effect on IPO firms’ information asymmetry. When information asymmetry was high such as in the primary market, the IFRS succeeded in alleviating the underpricing of IPO firms. Conversely, in the secondary market, with negligible information asymmetry, the IFRS was not beneficial for the long-term performance of companies in the IPO market.Originality/valueThis study is the first of its kind in the emerging market context and has important implications for IPO investors and analysts, IFRS-IPO researchers and policymakers in emerging economies. The results empirically confirmed that the IFRS mandate had solely a short-lived effect and no long-lasting impact, on the problem of asymmetric information in the IPO market. The effectiveness of the IFRS in producing quality financial reporting is contingent upon large-scale information asymmetry and vanishes when investors and analysts have abundant information about listed firms, even for emerging economies such as Saudi Arabia.
Assessing the belt and road initiatives impact on tourism development in China: insights from MOOCs learning platform
Authors: Qiu Hanqin , Chen Dongzhi , Li Qinghui , Peng Kanglin , Jenkins Carson Lewis 
Published: August 2021

PurposeThis study aims to explore the impact of the belt and road initiative (BRI) on tourism development in China and to identify the factors contributing to the BRI’s effect on tourism development.Design/methodology/approachThis study evaluates the impact of the BRI on tourism development using 2007–2017 panel data from 31 provinces and municipalities in China. The data are analyzed using the difference-in-differences method and the factors contributing to the BRI’s effect on tourism development are identified through an analysis of online reviews by users of a massive open online course offered on the FutureLearn platform.FindingsThe result suggests that the BRI has boosted total tourism revenue and total tourist arrivals in the BRI region comparing with other regions. Four factors contributing to the BRI’s impact on tourism development in China are identified: macro-environmental factors, transit factors, destination factors and tourism policy and promotional factors.Originality/valueThe BRI has had a significant impact on regional tourism development, yet very few empirical studies have systematically examined the impact of BRI on tourism development. Thus, this paper also addresses this research gap by evaluating the extent to which BRI impacts tourism development and contributes to the factors affecting tourism development.
Imagined innocence meets lived experience
Authors: Lightner Sarah C. 
Published: August 2021

PurposeThe purpose of this study was to challenge pre-service teachers’ (PSTs) assumptions about youth readers, the researcher in this study invited a group of three seventh-grade students to attend a multicultural young adult (YA) literature class designed for PSTs at a large mid-western university.Design/methodology/approachUsing qualitative methodology, the researcher strove to answer the following question: How can instructors use youth literature and teaching practices to shift the way that youth readers are perceived – especially marginalized youth – within educational institutions? Data sources included participant observation and field notes, semi-structured interviews with participating seventh-grade students, discussion artifacts, lesson plans and discussion transcripts.FindingsThe author found that the seventh-grade students in this study shared intertextual connections and offered critical readings of text and the world that had the potential to challenge PSTs’ notions of how YA literature can, and should, be used in classrooms. Importantly, the adolescent students were also able to see themselves as competent participants in collegiate dialogue around texts.Originality/valueMuch research has been done on the value of giving PSTs experiences in school field experiences, but this research highlights the power of interactions between adolescents and PSTs in a university classroom.
International commercial arbitrator addressing money laundering sua sponte
Authors: Kolarov Todor 
Published: August 2021

Purpose
The purpose of this paper is to evaluate the existing legal basis, and its practical application, of an arbitrator’s competence to raise on her own initiative money laundering issues.

Design/methodology/approach
The research focusses on presenting the essence of the problem through evaluation of the legal basis for the arbitrators to raise money laundering concerns on their own initiative and the examples of so being done in international commercial arbitration.

Findings
This paper concludes that arbitrators do not presently have a solid legal basis that authorises them to act sua sponte against money laundering.

Originality/value
The originality and value of this paper lies in its emphasis on theoretical and practical issues related to money laundering in international commercial arbitration. It argues in favour of an explicit recommendation to be incorporated in the 2012 Recommendations of the Financial Action Task Force (FATF) that international commercial arbitrators address money laundering on their own initiative.
Buyer-assisted lean intervention in supplier firms: a supplier development approach
Authors: Hoque Imranul 
Published: August 2021

PurposeThis study aims to investigate how buyer-assisted lean intervention in garment supplier factories affects garment suppliers' productivity and production capability development.Design/methodology/approachEmploying a qualitative research approach and a lean intervention design, a multiple case study method was adopted for this study. Quantitative data on productivity performance and qualitative data on production capability development were collected from a Danish buyer and their four corresponding garment suppliers. Collected data were analysed using standard lean measurement tools and qualitative data analysis techniques.FindingsThis study demonstrates that buyer-assisted lean intervention is a useful strategy for garment suppliers to enhance their productivity and production capability. However, suppliers need to select the right lean tools, ensure seriousness and commitment to lean initiatives, substantial involvement of top management and workers, arrange formal and informal training, provide performance-based financial/non-financial incentives and nurture a learning culture to facilitate suppliers' production capability development.Research limitations/implicationsThis study implemented few lean tools in a single sewing line in four supplier factories for a short intervention duration. Thus, there is a scope for future studies to investigate the impact of the lean intervention on a large scale.Practical implicationsThe findings of this study might bring new insights to the management of buyer and supplier firms concerning how buyers could involve in suppliers' lean intervention initiatives and what suppliers need to ensure to develop production capability.Originality/valueFor the first time, this study engaged a buyer in suppliers' lean intervention initiatives to improve productivity and production capability in the garment industry of a developing country.
Intention to write reviews: influence of personality traits, attitude and motivational factors
Authors: Tata Sai Vijay , Prashar Sanjeev , Parsad Chandan 
Published: August 2021

PurposeThe growth in online shopping activities has made online reviews a useful information source for customers. At the same time, the number of shoppers sharing their experiences through reviews has also increased. Not enough research has been undertaken in the past to examine a comprehensive set of factors that influence review posting behaviour. Further, the influence of personality traits on such behaviour is mostly unexplored. The study aims to examine the impact of the system’s usefulness and ease of use, along with shoppers’ motivation for writing reviews, namely, rewards and associated costs.Design/methodology/approachUsing the 3 M model of personality traits, this paper examined the impact of these personality traits on customers’ intent towards writing online reviews. A detailed review of the literature was undertaken to ascertain the pertinent factors, and the corresponding validated scales were obtained. The primary data was collected using an offline survey method, and 275 valid responses were recorded. The hypotheses were investigated through structural equation modelling on analysis of a moment structures 22.0.FindingsThe study observed the significant effects of both ease of use and usefulness, on shoppers’ attitude. This favourable attitude was further found to have a positive effect on shoppers’ intention to write reviews. Of the eight personality traits as predictors of shoppers’ intention to provide reviews, three (neuroticism, agreeableness and openness) were observed to be significant predictors. It was noted that intrinsic rewards influenced shoppers’ intention. Conversely, extrinsic rewards were found to be insignificant in influencing shoppers’ intention. Costs had a significant negative impact on the intention to write reviews.Practical implicationsThe study presents theoretical and managerial implications. This paper suggests that for writing online reviews, the customers must perceive the review system to be simple, convenient and easy to use. It is pertinent for them to comprehend the usefulness of such reviews. Electronic retailers must highlight how the reviews are read and considered in making buying decisions. They must develop a system that enables the review writers to know the number of shoppers who have purchased the product after reading a particular review. E-retailers must strategize to highlight the intrinsic rewards available for shoppers to motivate them.Originality/valueThe present study examines the factors that motivate and influence shoppers to write online reviews. Using the conceptual framework of technology acceptance model, the self-determination theory and the 3 M framework of personality traits, the study investigates the factors that motivate shoppers to write reviews. The most significant aspect of the present study is the inclusion of eight personality traits for deciphering the relationship between personality traits and the intention to write reviews.
Role of interaction quality and trust in use of AI-based voice-assistant systems
Authors: Lee One-Ki Daniel , Ayyagari Ramakrishna , Nasirian Farzaneh , Ahmadian Mohsen 
Published: August 2021

PurposeThe rapid growth of artificial intelligence (AI)-based voice-assistant systems (VASs) has created many opportunities for individuals to use VASs for various purposes in their daily lives. However, traditional quality success factors, such as information quality and system quality, may not be sufficient in explaining the adoption and use of AI-based VASs. This study aims to propose interaction quality as an additional, yet more important quality measure that leads to trust in an AI-based VAS and its adoption.

Design/methodology/approachThe authors propose a research model that highlights the importance of interaction quality and trust as underlying mechanisms in the adoption of AI-based VASs. Based on survey methodology and data from 221 respondents, the proposed research model is tested with a partial least squares approach.

FindingsThe results suggest that interaction quality and trust are critical factors influencing the adoption of AI-based VASs. The findings also indicate that the impacts of traditional quality factors (i.e. information quality and system quality) occur through interaction quality in the context of AI-based VASs.

Originality/valueThis research adds interaction quality as a new quality factor to the traditional quality factors in the information systems success model. Further, given the interactive nature of VASs, the authors use social response theory to explain the importance of the trust mechanism when individuals interact with AI-based VASs.

Contribution to Impact
To determine the critical factors for the adoption of cloud computing in the educational sector in developing countries – a fuzzy DEMATEL approach
Authors: Thavi Riddhi Rajendra , Narwane Vaibhav S. , Jhaveri Rujuta Hemal , Raut Rakesh D. 
Published: August 2021

PurposeThe paper focuses on reviewing and theorizing the factors that affect the adoption of cloud computing in the education sector narrowing the focus to developing countries such as India.Design/methodology/approachThrough an extensive literature survey, critical factors of cloud computing for education were identified. Further, the fuzzy DEMATEL approach was used to define their interrelationship and its cause and effect.FindingsA total of 17 factors were identified for the study based on the literature survey and experts' input. These factors were classified as causes and effects and ranked and interrelated. “Required Learning Skills and Attitude,” “Lack of Infrastructure,” “Learners' Ability” and “Increased Investment” are found to be the most influential factors.Practical implicationsThe resultant ranking factors can be used as a basis for managing the process of cloud adoption in several institutions. The study could guide academicians, policymakers and government authorities for the effective adoption of cloud computing in education.Originality/valueThe study investigates interdependency amongst the factors of cloud computing for education in context with developing economy. This is one of first study in higher education institutes of India.
Corporate governance and environmental disclosure through integrated reporting
Authors: Raimo Nicola , de Nuccio Elbano , Vitolla Filippo 
Published: August 2021

PurposeIn recent years, integrated reporting has emerged as a tool to provide environmental information in an interconnected way. However, in the academic literature, the amount of environmental information contained in integrated reports has never been analysed. This study, through the stakeholder-agency theory, aims to fill this important gap by examining the impact of the corporate governance mechanisms on the level of environmental information disseminated by the firms through integrated reports.Design/methodology/approachA manual content analysis based on an environmental disclosure index consisting of 30 items was performed to measure the amount of environmental information. In addition, a regression analysis was performed on a sample of 129 international firms to examine the impact of the corporate governance mechanisms on the level of environmental information disseminated through integrated reports.FindingsThe results show a positive effect of the board size, board gender diversity and corporate social responsibility committee existence on the level of environmental disclosure. Furthermore, they show a non-significant impact of board independence.Originality/valueThis study enriches the literature in several ways. First, it extends the field of application of the stakeholder-agency theory. Second, this study extends the analysis of environmental disclosure to another document – the integrated report – still unexplored by academic literature. Finally, it shed light on the determinants of environmental disclosure.
Reexamining the relative-age effect and career success: new evidence from S&P 1500 CEOs
Authors: Covington Thomas , Swidler Steve , Yost Keven 
Published: August 2021

PurposeThe previous literature finds evidence from birth dates of CEOs that the relative-age effect continually influences their career success. The authors look at a significantly larger collection of CEOs and more exact information on school cut-off dates to reexamine the relative-age effect.Design/methodology/approachThe relative-age effect suggests that older individuals within a cohort are more successful. This study investigates if the relative-age effect exists for CEOs in the S&P 1500 by analyzing the distribution of their relative age. The authors utilize an identification strategy that allows to calculate a CEO's relative age in months and enables to resolve known identification problems.FindingsThe authors find no support for the existence of the relative-age effect for CEOs either by season of birth or relative age in months. On the whole, the distribution of CEO birth dates is similar to the US population. Additionally, the authors find no evidence of a relative-age effect on firm performance.Practical implicationsContrary to previous findings, there appears to be no relative-age cohort effect for CEOs of major corporations.Originality/valueResearch shows that CEO characteristics shape firm strategy that in turn affects firm performance. Despite previous work that suggests a relative-age effect, the authors provide a more comprehensive data set and better measurement of relative-age within a cohort. The authors find that the relative-age effect does not continue throughout a CEO's career, and therefore, birth dates are not a characteristic that influences firm strategy and performance.
A maturity stage model to explore repercussions of green manufacturing for manufacturing strategy decision areas
Authors: Shukla Ganesh Prasad , Adil Gajendra Kumar 
Published: August 2021

PurposeThe researchers maintain that when a firm tackles “green concerns,” there could be several repercussions for manufacturing strategy decision areas (MS DAs). However, such repercussions are complex and have not been widely researched. This paper aims to propose a conceptual maturity stage model to study the configuration of MS DAs.Design/methodology/approachFirms exhibit different levels of “green” maturity in their journey and tend to make different choices in green technologies (GTs), resulting thereby in other compatible choices in their MS DAs. Extant literature has been synthesized in this light to build a conceptual maturity stage model in two steps. First, what is the GT that is involved! The second step discusses the possible implications of such a GT for MS DAs. Further, such information is organized according to a firm’s four maturity stages for all GTs that may be applicable. A case study has been undertaken to illustrate the model.FindingsThe results show good potential for the proposed conceptual model to examine the repercussions of MS DAs in industrial cases, and thereby develop relevant theories on this subject.Research limitations/implicationsThe proposed model was applied to a paint manufacturing company, which potentially limits the findings’ generalizability to other industries and/or geographies.Practical implicationsThe proposed conceptual model can help managers assess the maturity stages of manufacturing to determine suitable adjustments that may be required in configuring MS DAs to improve their positions.Originality/valueThis is among the very few models to explore the repercussions of green manufacturing for MS DAs according to the four-stage maturity model.
Investigating green investment payoff in China
Authors: Chen Qi , Low Mary 
Published: August 2021

PurposeThis study aims to use Porter’s hypothesis (PH), which tests whether corporates’ green investment has an impact on their economic performance (EP). The study argues that corporates’ environmental strategy should allow for a “win-win” situation concerning regulatory compliance.Design/methodology/approachThe quantitative methodology used PH to test empirically the economic consequences of corporates’ green investment in China.FindingsThis study indicates that there is a U-shaped relationship between green/environmental investment (EI) and EP. When EI is less, corporates’ EP follows a downward sloping curve until the scale of EI increases and exceeds the “threshold.” From this turning point, EP follows an upward-sloping curve as EI increase. This relationship is more significant in high-polluting companies and state-owned companies.Research limitations/implicationsThe empirical results extend the research field of EI and EP for listed companies in China and cover 1,324 observations over the period 2008–2017.Practical implicationsFirst, the authors expand the research on green/EI and EP using firm-level data. Second, the study empirically tests the economic consequences of corporates’ green investment. Third, this study finds a non-linear relationship between green investment and EP due to the heterogeneity of industry attributes and property rights. These findings provide better explanations for the different research conclusions regarding the economic consequences of green investment.Originality/valueCompared to global research, China’s research on EI has mainly focused on the macro and industry levels. There is still a lack of micro-level research. The paper addresses this research gap as the authors use firm-level EI data to capture companies’ green investment efforts in environmentally sustainable development and its subsequent impact on EP.
The effects of yarn and fabric structural parameters on surface friction of plain-woven fabrics
Authors: Beyene Kura Alemayehu , Gebeyaw Soliyana 
Published: August 2021

PurposeFriction is considered to be one property of cloth that has considerable importance in the fields of both technological and subjective assessment for surface properties of textile fabrics. The purpose of this study is to investigate the affective aspects of yarn and fabric structural parameters on the behavior of surface friction of plain woven fabrics.Design/methodology/approachIn this study, nine varieties of half-bleached cotton plain-woven fabrics with three weft yarn count (tex) and three weft thread density (ppc) are produced and will be examined for their frictional characteristics. The surface frictional properties of plain-woven fabrics were measured by using Kawabata (KES-Fb4) testing instrument. The ANOVA analysis is used to determine how yarn (count) and fabric (density) structural parameters does influence the surface friction properties of the fabrics. Also, the interaction effects between the factors (count and density) on the response variable (surface friction) of plain-woven fabrics.FindingsThe findings of this study revealed that the effects of weft yarn count and pick-density have statistically significant on the frictional behavior of the fabric surface properties at a 95% confidence interval. Thus, weft yarn count has a positive correlation with both coefficient of friction (MIU) and mean deviation of coefficient of friction (MMD) on frictional behavior of the fabric surface properties. On the other hand, pick density has a negative correlation with both MIU and MMD on frictional behavior of the fabric surface properties. The weft count, pick density and their interactions (Count X Density) have multicollinearity in the experiment term because the variance inflation factor values were greater than one.Originality/valueThe findings of this study can be routinely used across the textile industries and laboratories to provide a fundamental understanding regarding the surface frictional properties of the woven fabric for different end applications concerning the yarn structural parameters and fabric structural parameters. And the relationship of count and density with surface friction of plain woven fabrics.