bluuebunny/crossref_metadata_2025_split huggingface dataset:
Leverage and firm performance: new evidence on the role of economic sentiment using accounting information
Authors: Kalantonis Petros , Kallandranis Christos , Sotiropoulos Marios 
Published: February 2021

PurposeThe goal of this paper is twofold. First, to examine the role of expectations in shaping agents' behaviour within an extended time frame which incorporates a prolonged harsh downturn of economic activity. Therefore, the authors allow for an indirect impact of economy-wide expectations operating via their coexistence with firms' balance sheet factors. Second, it is tested whether the behaviour of listed firms as regards to debt follows the pecking order theory.Design/methodology/approachThe authors use the panel data methodology in the estimation of the financial structure models since unobservable heterogeneity is an important determinant towards the target leverage. A fixed effects estimation procedure, with robust intercepts allowed to vary across firms, was employed to examine the relationship between leverage and performance.FindingsThe findings offer evidence of patterns of pecking order behaviour and thus for the necessity of internal financing over external debt. The authors also extended the set of determinants by investigating the effect of macroeconomic conditions on the debt decision of firms. Contrary to the authors’ expectations, short-run beliefs of economic agents appear to play a negative role in leverage.Originality/valueThis paper contributes to the literature in a number of ways. First, following the growing literature of loan dynamics, the findings provide useful insights into corporate capital structure decisions in an economy in which businesses were almost excluded from external financing for over a decade. Second, in order to better understand corporate financing decisions, it is necessary to consider the overall economic framework in which companies and especially the listed ones operate.
Second-order confirmatory factor analysis model for estimating the overall risk of change orders in road projects
Authors: Badawy Mohamed 
Published: February 2021

Purpose
Change orders in construction projects may lead to an increase in time and cost highlighting the need for a systematic analysis of the causes of change orders. Each cause of change orders has a probability of occurrence and impact; therefore, there is a need to reassess the causes of change orders based on the probability and impact. The purpose of this paper is to determine the risk score for each factor and develop a model for estimating the overall change orders based on the measured and latent variables.

Design/methodology/approach
The research methodology consists of four parts. The first part identifies the causes of change orders in road projects from a literature review and develops the final list using the Delphi technique. The second part includes designing the final questionnaire to determine the probability and impact of each factor on the five-point Likert scale and 237 questionnaires received validity. The data were divided into training and testing sets and analyzed using AMOS software.

Findings
The proposed structural equation model presents an insight into the influence of measured and latent factors, which are not obvious in the traditional equations. The main cause for change orders was a change in design.

Originality/value
The results of this research are expected to improve the execution of road projects by identifying the main causes of the change orders and hence the project manager can develop a proper risk response plan.
CEO compensation, CEO attributes and tax aggressiveness: evidence from French firms listed on the CAC 40
Authors: Jbir Sawssan , Neifar Souhir , Makni Fourati Yosra 
Published: February 2021

Purpose
This paper aims to examine the impact of CEO (chief executive officer) compensation and CEO attributes on the level of tax aggressiveness of French companies.

Design/methodology/approach
The sample comprises 180 firm-year observations of 40 companies listed on the CAC 40 during the period ranging from 2008 to 2018. For the purpose of overcoming the problems of heteroscedasticity and autocorrelation, the authors apply the generalized least square panel regression.

Findings
This study’s results corroborate the importance of CEO compensation and CEO attributes as determinants of tax aggressiveness. In addition, the authors come up with the fact that CEO compensation has a negative effect on tax aggressiveness, and that older CEOs and CEOs with accounting expertise are negatively linked with tax aggressiveness. The authors also find out that there is a positive relationship between the CEO tenure and tax aggressiveness. Moreover, the authors report that foreign CEOs are more likely to engage in tax aggressiveness practices than local CEOs.

Research limitations/implications
The unavailability of all annual reports and the use of only one proxy to measure tax aggressiveness present limitations. This study shows significant implications for shareholders, regulators and researchers. As a matter of fact, shareholders will observe the effect of appointing a foreign CEO on the tax aggressiveness level. This study may also provide regulators with new ideas regarding the role of the CEO and its impact on aggressive decision-making. And it brings forth new insight for researchers through adding a foreign CEO as a new determinant of tax aggressiveness.

Originality/value
According to the authors’ knowledge, this study is the first to provide empirical evidence regarding the effect of both CEO compensation and CEO attributes on tax aggressiveness. It also looks into the impact of a foreign CEO on tax aggressiveness.
The geographies of corruption in Nigeria: understanding the patterns and correlates
Authors: Adeleke Richard , Alabede Opeyemi , Osayomi Tolulope , Iyanda Ayodeji 
Published: February 2021

Purpose
Globally, corruption has been identified as a major problem. Even though corruption is widespread, it varies in magnitude, types and consequences. In Nigeria, corruption is endemic, and it is responsible for the many socioeconomic problems in the country. Hence, the study aims to determine the patterns and state level correlations of corruption in Nigeria.

Design/methodology/approach
Data for this study were sourced from the National Bureau of Statistics and other official sources and were analyzed with Global Moran’s I, Local Moran’s I and multivariate step-wise regression.

Findings
This study’s findings revealed significant clustering of corruption in the country with Rivers States as the only hotspot (I = 0.068; z = 2.524; p < 0.05), while domestic debt and market size were the state level significant predictors.

Research limitations/implications
Only bribery as a form of corruption was examined in this study, more studies are needed on the predictors of other forms of corruption.

Practical implications
This study recommends increased market competition through investment grants, subsidies and tax incentives to facilitate trade interactions among Nigerians, which can lead to exchange of cultural norms that discourage corruption. It is also advocated that domestic debt must be effectively and efficiently channelled towards economic development which in the long run will have a positive impact on the socio-economic well-being of the citizens as well as drive down corrupt practices.

Originality/value
Although the causes of corruption have received considerable attention in the literature, little is known on the geographical distribution and the effect of market size and domestic debt on corruption in Nigeria.
UNCAC aided information sharing (cooperation): an Indian experience
Authors: Kumar Ajay 
Published: February 2021

Purpose
This paper aims to investigate the obstacles to the sharing of information, as envisaged in the United Nations Convention against Corruption (UNCAC), and therefore, its accessibility to developing countries. The findings of this paper could help States to limit corruption in interstate interactions and civil society groups calling for measures that can help assess potential corruption.

Design/methodology/approach
This research is based on qualitative analysis – usual normative analysis was undertaken in law and economics. For this purpose, an analysis of the literature on cooperation generated by the UNCAC and State practice within defence deals was undertaken.

Findings
It is found that States where defence manufacturers reside can prevent information sharing and thereby hinder investigations against corruption. It is found that defence importing States can overcome the limitations of the UNCAC, to enforce information sharing, by including guarantees into their contracts.

Originality/value
As research on information sharing practices of States are scarce or non-existent, this paper contributes to the literature on this aspect of cooperation envisaged in the UNCAC. Further, this paper elaborates on what States could do to limit non-cooperation in the sharing of information.
“I am not a party planner!”: setting a baseline for event planners' professional identity construction before and during COVID-19
Authors: Ponting Sandra Sun-Ah 
Published: February 2021

PurposeThe event management (EM) industry has attempted to elevate the professional status of event professionals. Contributing to these efforts, this study explores the professional identity (PID) construction process of event professionals. To facilitate the relevance of the PID construction process before the COVID-19 pandemic, it includes the impact of COVID-19 on event professionals' PID constructions.Design/methodology/approachUsing narrative inquiry as the methodological approach, the study includes 18 semistructured interviews with event professionals before COVID-19 and additional 14 interviews during COVID-19. A narrative framework was developed to analyze the data.FindingsThe results include five significant themes highlighting the imperative role of agency in PID construction. Before the pandemic, event professionals pointed to self-driven pride and social-driven stigmatization as a part of PID narratives. Before and during the pandemic, profession-driven professional status recognition was significant. During the pandemic, situational reality-driven work skills and community-driven commitment became central to PID narratives.Practical implicationsThe findings suggest the need for the EM industry to harness a collective PID. Specifically, given the community-building role professional associations played during the pandemic, associations can take part in leveraging a PID that connects core values.Originality/valueThis study contributes to the EM literature by using PID, a novel construct in EM research, to develop a baseline for event professional PIDs in changing environments; this functions as a platform for the EM profession to create a shared collective identity.
How does the evolution of an organization's multiple-dominant-logic system affect its ambidextrous innovation?
Authors: Lin Haifen , Qu Tingchen 
Published: February 2021

PurposeThis paper aims to address how an organization's multiple-dominant-logic system evolves as it grows and how does this evolution affect the way managers choose to balance ambidextrous innovation.Design/methodology/approachThis paper adopts an interpretive and exploratory case study on the mechanism of how the multiple-dominant-logic system influences the decision of balanced ambidextrous innovation. Considering that the multiple-dominant-logic system will change with the development of a firm, this paper focuses on exploring how the evolution of multiple-dominant-logic system affects the way managers choose to balance ambidextrous innovation. The authors spent almost two years collecting data from M-grass Ecology and following the evolution and innovation through semi-structured interviews, archival data and observation. Then they set up a framework showing the influence mechanism by analyzing the data through a four-step process.FindingsThis research points out that an organization's multiple-dominant-logic system may change for several times in its growth. It provides a model for the evolution of a multiple-dominant-logic system. It confirms that firms' multiple-dominant-logic system is not immutable, but evolves with the change of the firm's internal resources and external environment. Also, it finds that under the influence of different multiple-dominant-logic architectures, mangers choose different ways to balance ambidextrous innovation. In this process, appropriate entrepreneurial bricolage plays a significant role in balancing ambidextrous innovation.Originality/valueThe findings offer some valuable insights for further research on dominant logics and ambidextrous innovation and hold important implications for managers making a decision.
Significance of IL36RN mutation analyses in the management of impetigo herpetiformis: A case report and review of published cases
Authors: Yoshikawa Miyuki , Rokunohe Daiki , Kimura Atsuko , Takahashi Mika , Korekawa Ayumi , Nakajima Koji , Nakano Hajime , Yokoyama Minako , Tanaka Kanji , Yokoyama Yoshihito , Sawamura Daisuke 
Published: February 2021

AbstractImpetigo herpetiformis (IH) is a rare variant of generalized pustular psoriasis (GPP), which develops during pregnancy. GPP is associated with mutations of IL36RN, but it is still unclear whether the same is true of IH. A 20‐year‐old Japanese woman developed erythema and pustules on her trunk during the 27th week of her first pregnancy. Within 1 month, the skin lesions spread over her whole body, accompanied by fever. Skin biopsy revealed Kogoj’s spongiform pustules in the epidermis and she was diagnosed with IH. Systemic administration of prednisolone failed to resolve the skin eruption, but it was partially improved by the addition of cyclosporin. The patient gave birth to a healthy female infant. After delivery, her erythema relapsed and the effect of granulocyte and monocyte adsorption apheresis was limited. Thus, secukinumab was administrated, and since then, she has maintained complete remission. Mutation analysis revealed a homozygous c.28C>T (p.Arg10X) mutation in IL36RN. Twelve cases of IH, including that presented here, have been reported together with the results of IL36RN genetic analyses, and 10 of the 12 cases occurred in East Asia (Japan and China) despite the fact that IL36RN mutations in GPP have been reported worldwide. Among 10 IH patients of East Asian descent, seven had IL36RN mutations, all of which were founder mutations causing GPP in East Asia: c.28C>T (p.Arg10X) or c.115+6T>C (p.Arg10ArgfsX1). Thus, East Asian founder mutations may play an important role in the pathogenesis of IH. IH patients with IL36RN mutations have a tendency to require biologics to resolve postpartum flare‐ups or sustained psoriatic skin lesions. Because IL36RN mutation status may help predict postpartum flare‐ups in IH patients, mutation analysis should be considered to enable preparation for biologic therapy of intractable flare‐ups.
Long‐standing refractory hidradenitis suppurativa responded to a brodalumab monotherapy in a patient with psoriasis: A possible involvement of Th17 across the spectrum of both diseases
Authors: Yoshida Yasuyuki , Oyama Noritaka , Iino Shiro , Shimizu Chihiro , Hasegawa Minoru 
Published: February 2021

AbstractHidradenitis suppurativa (HS), also known as acne inversa, is a chronic inflammatory skin disease mainly affecting apocrine gland‐rich areas of the body with painful nodules, persisted abscess, sinus tracts, and scarring. The etiopathology of HS remains unclearly understood, but the disease is considered as a polygenic autoinflammation condition originating from follicular hyperkeratosis and occlusion. Recent advances concerning the substantial roles of tumor necrosis factor (TNF)‐α, interleukin (IL)‐1β, IL‐17, and IL‐23 have accelerated in developing a repertoire of therapeutic biologics in HS. Currently five biologics antagonistic for these different cytokines, adalimumab, anakinra, etanercept, infliximab, and ustekinumab, have been explored in the treatment setting of HS; however, only limited evidence is available for the therapeutic advantage of IL‐17 pathway blockade. We present a 47‐year‐old Japanese man who had a long‐standing, debilitating HS complicated with psoriasis, both of which were refractory to a series of the standard treatment. Not only psoriatic skin but also HS lesions responded dramatically to brodalumab, an IL‐17 receptor antagonist, accompanied with decrease of validated assessments, namely the Hurley's staging classification and modified Sartorius score. Brodalumab was well tolerated with rapid improvement and no adverse reaction, and finally gave a satisfactory maintenance of disease remission. To our best knowledge, this is the first successful use of anti‐IL‐17 receptor antibody in a Japanese case with coexistence of HS and psoriasis. We also discuss extending understanding of the potential benefit and current limitation of brodalumab in the treatment of HS.
Serum interleukin‐10 level increases in patients with severe signs or symptoms of herpes zoster and predicts the duration of neuralgia
Authors: Fukuyasu Atsuko , Kamata Masahiro , Sy Hau Carren , Nagata Mayumi , Fukaya Saki , Hayashi Kotaro , Tanaka Takamitsu , Ishikawa Takeko , Ohnishi Takamitsu , Tada Yayoi , Kanda Naoko 
Published: February 2021

AbstractHerpes zoster (HZ) is caused by reactivation of latent varicella zoster virus (VZV) in the cranial nerve or dorsal root ganglia, with spread of the virus along the sensory nerve to the dermatome. Postherpetic neuralgia is a feared complication of HZ and impairs patients’ quality of life enormously. However, there is no predictor of the duration of neuralgia. Our objective was to investigate whether there are correlations between the duration of neuralgia and serum levels of potential biomarkers in order to find practical predictors of the duration of neuralgia. Patients who were diagnosed with HZ at our hospital from April 2013 to January 2014 were included in this study. Serum levels of cytokines and other biomarkers were measured using commercial enzyme‐linked immunosorbent assay kits. Thirty patients (15 men and 15 women) with HZ were enrolled in this study. The mean age was 66.1 ± 9.2 (standard deviation) years (range, 51–84 years). Four patients were evaluated as having mild, 19 as having moderate, and seven as having severe HZ. Patients with severe HZ suffered from neuralgia for a significantly longer period of time than patients with mild‐to‐moderate HZ (9.86 ± 8.25 months vs. 2.01 ± 2.68 months, severe vs. mild‐to‐moderate, p = 0.0021). The serum interleukin (IL)‐10 level was significantly higher in patients with severe HZ than in those with mild‐to‐moderate HZ (12.93 ± 3.27 pg/mL vs. 6.74 ± 3.72 pg/mL; severe vs. mild‐to‐moderate; p = 0.0487). Furthermore, the serum IL‐10 level was significantly correlated with the duration of neuralgia (r = 0.5193, p = 0.0111). Lastly, the serum IL‐10 level significantly decreased after treatment in comparison with that before treatment (from 8.15 ± 4.46 pg/mL to 4.32 ± 11.83 pg/mL, p < 0.0001). In conclusion, these results suggest that the serum IL‐10 level is an objective biomarker of the severity of HZ, and that the serum IL‐10 level can be a practical predictor of the duration of neuralgia.
The revision of competency standards for occupational therapy driver assessors in Australia: A mixed methods approach
Authors: Fields Sally M. , Unsworth Carolyn A. , Harreveld Bobby 
Published: February 2021

AbstractIntroductionCompetency standards outline the knowledge, skills, and attributes that are required for competent practice. This study describes the process followed to revise and validate the competency standards for occupational therapy driver assessors in order to guide clinical practice in this area of advanced occupational therapy practice.MethodsA mixed methods research approach was used in this study. In phase 1, three focus groups with driver assessors reviewed and suggested revisions to the competency standards for occupational therapy driver assessors. Phase 2 involved content validation with key stakeholders through a focus group with consumers, written feedback from Australian state, and territory driver licensing authorities, and a two‐round Delphi process with Australian occupational therapy driver assessors.ResultsForty‐nine occupational therapy driver assessors participated in the phase 1 focus groups. Deductive content analysis of the transcripts provided data to revise the competency standards. Inductive analysis provided an in‐depth understanding of the participants’ views and was interpreted through six categories and their underlying subcategories: purposes and benefits; jurisdictional variations and practice diversity; language use; defining competent practice; challenging systems and processes; and competency standards content. Forty‐eight occupational therapy driver assessors participated in the Delphi process. In Round 1, only 1 of the 164 competency standards and practice behaviours rated did not achieve the pre‐determined 70% consensus rate. In Round 2, all statements achieved consensus, with the overall average consensus level obtained across the Round 2 statements at 96.8%.ConclusionThe revised Australian Competency Standards for Occupational Therapy Driver Assessors have been endorsed by Occupational Therapy Australia and released for clinical use. The methods described in this research provide a framework suitable for revision or development of competency standards in both other areas of occupational therapy practice and other health‐care professions.
Health in all policies for rural and remote health: A role for Australian local governments?
Authors: Baldwin Louise , Dallaston Elizabeth , Bennett Belinda , McDonald Fiona , Fleming Mary Louise 
Published: February 2021

AbstractThe role of local government in improving public health has been given legislative recognition in some Australian states. There is growing evidence of the positive role this statutory recognition has given to align local government efforts with state government health policy. Health in All Policies (HiAP) is a comprehensive approach to integrating public health, promoting components into a range of traditional local policies such as those relating to housing, transport and water. While much of the work internationally in HiAP has focused on urban populations, we argue that there are opportunities for rural and remote Australian local governments to use HiAP to respond to disparities in health outcomes amongst rural and remote Australian communities. We examine the Australian experiences with HiAP, the role for local governments and the future challenges and opportunities around the use of a HiAP approach to improve community health outcomes in rural and remote Australian communities.
The intergenerational transmission of language skill
Authors: Sullivan Alice , Moulton Vanessa , Fitzsimons Emla 
Published: February 2021

AbstractThis paper examines the relationship between parents’ and children's language skills for a nationally representative birth cohort born in the United Kingdom—the Millennium Cohort Study (MCS). We investigate both socioeconomic and ethnic differentials in children's vocabulary scores and the role of differences in parents’ vocabulary scores in accounting for these. We find large vocabulary gaps between highly educated and less educated parents, and between ethnic groups. Nevertheless, socioeconomic and ethnic gaps in vocabulary scores are far wider among the parents than among their children. Parental vocabulary is a powerful mediator of inequalities in offspring's vocabulary scores at age 14, and also a powerful driver of change in language skills between the ages of five and 14. Once we account for parental vocabulary, no ethnic minority group of young people has a negative “vocabulary gap” compared to whites.