bluuebunny/crossref_metadata_2025_split huggingface dataset:
Does managerial ability affect disclosure? Evidence from earnings press releases
Authors: Yan Beibei , Arslan-Ayaydin Özgür , Thewissen James , Torsin Wouter 
Published: February 2021

PurposePrior research shows that managers with lower ability release less accurate management earnings forecasts and have more earnings restatements, lower earnings persistence and lower quality accruals estimations. Yet, whether the impact of managerial ability (MA) on financial reporting can be extended to the narrative section of firms' financial disclosures needs to be theoretically and empirically examined. The authors theorize in this paper that managers with low ability opportunistically inflate the tone to increase outsiders' perceptions of their ability. The authors also examine the relation between MA and the informativeness of tone to predict future firm performance and explain investors' reaction at earnings announcement.Design/methodology/approachThe authors collect 24,000 earnings press releases of 1,149 distinct firms between 2004 and 2013. Content analysis is used to proxy the tone of the disclosures. The authors use the score developed by Demerjianet al.(2012) to measure MA. The authors then employ panel data regressions to examine the impact of MA on disclosure tone.FindingsThe authors find that low-ability managers inflate the disclosure tone to positively influence labor market's perceptions about their ability. This effect is magnified for younger and shorter-tenured managers, for firms with more intense monitoring and during bear markets. The authors also find that the tone of earnings press releases of low-ability managers results in a lower stock price reaction. Supplementary analyses show that the results do not only hold for the tone, but also can be extended to other linguistic features such as the numerical intensity and the readability of earnings press releases. The results are robust to alternative library specifications and other corporate disclosures such as CEO letters to shareholders or 10-K filings.Research limitations/implicationsThe paper shows that managers worry about how firm performance influences the labor market assessment of their ability. In particular, the authors find that managers of low ability are willing to opportunistically manipulate the content of corporate disclosures to improve this perception and build their reputation.Originality/valueThe authors contribute by providing theoretical and empirical evidence on how managers attempt to steer assessments of their ability by manipulating corporate disclosures. Consistent with prior business research suggesting that one's ability is a key feature that affects managers' propensity to engage in ethical practices, such as tax avoidance or manipulation of financial information, this study shows that less able managers tend to inflate the tone of the earnings announcements and that this ability-driven bias is likely to be magnified by career concerns.
The influence of customer race on perceived discrimination, anger and coping strategies following subtle degradation of restaurant service
Authors: Min Hyounae (Kelly) , Joireman Jeff 
Published: February 2021

Purpose
The purpose of this study is to examine how customer race (Black vs White) influences the extent to which customers attribute an ambiguous service failure (i.e. subtle degradation of service) to discrimination and how perceived discrimination relates to customer anger and on-site coping behaviors (vindictive complaining, problem-solving complaining and avoidance). This study further investigated how customer race affects the strength of relationships among perceived discrimination, anger and these three coping behaviors.

Design/methodology/approach
This study used a video-based simulation in which participants watched a subtle service failure from the customer’s viewpoint before completing a survey. A total of 421 participants – 210 Blacks and 211 Whites – were recruited through Qualtrics. Multigroup structural equation modeling (SEM) analysis was used to test hypotheses.

Findings
Compared with White customers, Black customers were more likely to attribute a service failure to discrimination and exhibited a stronger relationship between perceived discrimination and anger. In addition, increasing anger in White customers tended to lead to more active coping strategies (i.e. vindictive complaining, problem-solving complaining). For Black customers, increasing anger tended to lead to vindictive complaining at a similar level to White customers. However, the impact of anger on problem-solving complaining – known to be a more beneficial coping strategy – was stronger among White customers than among Black customers.

Practical implications
This study advances hospitality practitioners’ understanding of how customers respond on-site to a service failure that can be interpreted as discrimination. The varying effects of race on customer-coping behavior are also identified. In addition, this study offers practical advice to develop organizational strategies to dissuade customers from attributing service failure to discrimination and to respond effectively to customer-coping behaviors.

Originality/value
Complementing and extending past research documenting the prevalence and causes of racial discrimination in service settings, the present study advances prior work by developing and testing a comprehensive structural model linking race with coping responses via perceived discrimination and anger, and by exploring how race affects the strength of relationships among perceived discrimination, anger and coping strategies.
Unveiling the food safety climate’s paths to adequate food handling in the hospitality industry in Brazil
Authors: de Andrade Marcel Levy , Stedefeldt Elke , Zanin Lais Mariano , Zanetta Luis D’Avoglio , da Cunha Diogo Thimoteo 
Published: February 2021

Purpose
This study aims to explore whether the application of a positive food safety (FS) climate reduces the number of FS violations in the hospitality industry.

Design/methodology/approach
The sample comprised 271 food handlers in six hotels and 12 restaurants in Brazil. FS climate and risk perceptions were evaluated by self-applicable questionnaires. FS violations were evaluated through observations during the workday. Structural equation modeling with partial least squares was used to test four hypotheses.

Findings
The findings of this study suggest that a positive FS climate reduces the number of FS violations. It was also observed that risk perception moderated the relationship between FS climate and violations. Physical structure was also identified as a predictor of adequate FS practices.

Practical implications
The results indicate that restaurant owners and managers should invest in actions toward a positive FS climate.

Originality/value
It is evident that FS climate elements should be evaluated together, providing a better understanding of the organizational climate and FS culture. Additionally, the bi-directional effect of risk perception was discussed, affecting and being affected by adequate FS practices. To the best of authors’ knowledge, this is the first study to model the FS climate in the hospitality sector and discuss the implications.
Improving the performance of query processing using proposed resilient distributed processing technique
Authors: Lakshmi C. , Usha Rani K. 
Published: February 2021

PurposeResilient distributed processing technique (RDPT), in which mapper and reducer are simplified with the Spark contexts and support distributed parallel query processing.Design/methodology/approachThe proposed work is implemented with Pig Latin with Spark contexts to develop query processing in a distributed environment.FindingsQuery processing in Hadoop influences the distributed processing with the MapReduce model. MapReduce caters to the works on different nodes with the implementation of complex mappers and reducers. Its results are valid for some extent size of the data.Originality/valuePig supports the required parallel processing framework with the following constructs during the processing of queries: FOREACH; FLATTEN; COGROUP.
Systemic risk in ASEAN-6: a new empirical investigation
Authors: Le Trung Hai 
Published: February 2021

PurposeThe authors provide a comprehensive study on systemic risk of the banking sectors in the ASEAN-6 countries. In particular, they investigate the systemic risk dynamics and determinants of 49 listed banks in the region over the 2000–2018 period.Design/methodology/approachThe authors employ the market-based SRISK measure of Brownlees and Engle (2017) to investigate the systemic risk of the ASEAN-6's banking sectors.FindingsThe authors find that the regional systemic risk fluctuates significantly and currently at par or higher level than that of the recent global financial crisis. Systemic risk is generally associated with banks that have bigger size, more traditional business models, lower quality in their loan portfolios, less profitable and with lower market-to-book values. However, these relationships vary significantly between ASEAN countries.Research limitations/implicationsThe research focuses on the systemic risk of ASEAN-6 countries. Therefore, the research results may lack generalizability to other countries.Practical implicationsThe authors’ empirical evidence advocates the use of capital surcharges on the systemically important financial institutions. Although the region has been pushing to higher financial integration in recent years, the authors encourage the regional regulators to account for the idiosyncratic characteristics of their banking sectors in designing effective macroprudential policy to contain systemic risk.Originality/valueThis paper provides the first study on the systemic risk of the ASEAN-6 region. The empirical evidence on the drivers of systemic risk would be of interest to the regional regulators.
Implementation of supply chain 4.0 in the food and beverage industry: perceived drivers and barriers
Authors: Ali Imran , Aboelmaged Mohamed Gamal Shehata 
Published: February 2021

PurposeDespite considerable growth in literature on Industry 4.0 technologies, the research on the factors influencing the investment on these technologies in pursuit of supply chain 4.0 is yet incipient. The study aims to fill this knowledge void by exploring the perceived drivers and barriers intertwined in the implementation of supply chain 4.0 in the context of food and beverage industry.Design/methodology/approachQualitative exploratory research was employed involving 20 semi-structured interviews with senior managers from the Australian food and beverage supply chain. The interviews' data were analysed with VOSViewer software version 1.6.14.FindingsThe results unravel that reduction in supply-demand misalignment, fast-changing consumer's needs, threat of legal penalties and cost optimisation are the key drivers; whereas lack of collaboration, organisational inertia and lack of awareness are the critical barriers to implement supply chain 4.0.Research limitations/implicationsThe study derives seven propositions and a theoretical framework that need to be empirically corroborated.Practical implicationsUnderstanding of drivers and barriers will help practitioners to make more informed decision in implementation of supply chain 4.0.Social implicationsImplementation of supply chain 4.0 can enhance the performance of the food and beverage industry, thus offering more job opportunities and sustained food supply.Originality/valueThis is the first study in exploring drivers and barriers to the implementation of supply chain 4.0; thus, adds new knowledge to the growing body of the literature. The paper introduces a novel method for qualitative data analysis contributing to the methodological development of the supply chain management field.
The impact of mall personality and shopping value on shoppers' well-being: moderating role of compulsive shopping
Authors: Ali Saqib , Mishra Manit , Javed Hafiz Muhammad Usama 
Published: February 2021

PurposeThe purpose of this study is to examine the association between mall personality, hedonic and utilitarian shopping value, and shoppers' well-being. The moderating effect of compulsive shopping on the association between both hedonic and utilitarian shopping value, and shoppers' well-being is also investigated.Design/methodology/approachThis study is quantitative in nature, and a purposive sampling technique is used. Data was collected through mall intercept survey. The authors collected 431 usable responses from respondents at two different malls in Lahore, Pakistan. PLS-SEM was employed to test the proposed hypotheses.FindingsResults indicate that mall personality significantly and positively influences both hedonic and utilitarian shopping value and shoppers' well-being. Similarly, hedonic shopping value has a significant and positive impact on shoppers' well-being, while utilitarian shopping value has a non-significant relationship with shoppers' well-being. Moreover, while compulsive shopping behaviour moderates the positive relationship between hedonic shopping value and shoppers' well-being, it does not moderate the relationship between utilitarian shopping value and shoppers' well-being.Originality/valueDespite the extant studies on brand and store personality on numerous retail outcomes, no study has examined the association between mall personality and shoppers' well-being. Another key contribution of this study is to examine moderation effect of compulsive shopping on the association between shopping value and shoppers' well-being. Additionally, this study enlightens mall administration to emphasise upon mall personality and hedonic shopping value so as to enhance shoppers' well-being, more so if its product assortment encourages compulsive shopping.
HRD practices, employee competencies and organizational effectiveness: role of organizational learning culture
Authors: Potnuru Rama Krishna Gupta , Sahoo Chandan Kumar , Parle Kalyan Chakravarthy 
Published: February 2021

PurposeThis paper aims to examine the moderating role of organizational learning culture (OLC) on the relationship between human resource development (HRD) practices and employee competencies (EC) in enhancing organizational effectiveness (OE).Design/methodology/approachAn integrated research model of HRD practices, EC, OE and OLC was developed. The validity of the model is tested by applying structural equation modelling (SEM) approach to data collected from 506 employees working in 4 medium-size cement manufacturing companies.FindingsThe results confirmed that training and career development had a significant impact on EC, the moderating effect of OLC on the relationship between HRD practices and EC was found significant and there is a significant and positive relationship between EC and employee perceived OE.Originality/valueThis paper contributes to the HRD literature, integrating HRD practices, OLC and EC. The research is unique as it has applied moderated SEM to test hypotheses of the study.
Utilization of adaptive methodology to underpin rail transportation systems: Sydney metro’s methodical formulation
Authors: Gharehbaghi Koorosh , McManus Kerry , Myers Matt 
Published: February 2021

Purpose
As a part of adaptive and complex system thinking, geographic information systems (GIS) are beneficial particularly for transportation projects, where uncertainty is frequent. Accordingly, this paper aims to examine the utilization of GIS in line with adaptive and complex system thinking, as the basis of the methodical formulation of perceived gaps within the integrated transportation planning (ITP) specifically for the mega transportation projects. Such a framework is undertaken, as the mega transportation projects although may seem straightforward, however, are problematic and require more consideration than the traditional triple bottom line factors. Using the Sydney Metro as the case study, the outcome demonstrates the significance of the fourth separate dimension of engineering into the aforementioned bottom-line factors.

Design/methodology/approach
The research examines the utilization of adaptive and complex system thinking, as the basis of the methodical formulation of perceived gaps within the ITP. The use of Sydney’s Metro project is a novel example of the proposed methodical formulation and its empirical assessment and provides a better understanding of the use of mapping and planning tools for mega transportation projects.

Findings
Aptly, using the developed conceptual framework, this research further validates the inclusion of a separate engineering dimension with the usual triple bottom line factors. Such inclusion is paramount in responding to the existing ITP gaps found within the current literature.

Originality/value
This research uses GIS and ITP process to support the aforementioned adaptive and complex system thinking. This, in turn, is used as the basis of a methodical formulation framework in dealing with mega rail transportation infrastructure. To support such a proposition, Sydney Metro is examined as the basis of a case study.
A collaborative approach to maintaining optimal inventory and mitigating stockout risks during a pandemic: capabilities for enabling health-care supply chain resilience
Authors: Friday Derek , Savage David A. , Melnyk Steven A. , Harrison Norma , Ryan Suzanne , Wechtler Heidi 
Published: February 2021

PurposeInventory management systems in health-care supply chains (HCSC) have been pushed to breaking point by the COVID-19 pandemic. Unanticipated demand shocks due to stockpiling of medical supplies caused stockouts, and the stockouts triggered systematic supply chain (SC) disruptions inconceivable for risk managers working individually with limited information about the pandemic. The purpose of this paper is to respond to calls from the United Nations (UN) and World Health Organization (WHO) for coordinated global action by proposing a research agenda based on a review of current knowledge and knowledge gaps on the role of collaboration in HCSCs in maintaining optimal stock levels and reinforcing resilience against stockout disruptions during pandemics.Design/methodology/approachA systematic review was conducted, and a total of 752 articles were analyzed.FindingsCollaborative planning, forecasting and replenishment practices are under-researched in the HCSC literature. Similarly, a fragmented application of extant SC collaborative risk management capabilities undermines efforts to enhance resilience against systematic disruptions from medical stockouts. The paucity of HCSC articles in humanitarian logistics and SC journals indicates a need for more research interlinking two interdependent yet critical fields in responding to pandemics.Research limitations/implicationsAlthough based on an exhaustive search of academic articles addressing HCSCs, there is a possibility of having overlooked other studies due to search variations in language controls, differences in publication cycle time and database search engines.Originality/valueThe paper relies on COVID-19's uniqueness to highlight the limitations in optimization and individualistic approaches to managing medical inventory and stockout risks in HCSCs. The paper proposes a shift from a fragmented to holistic application of relevant collaboration practices and capabilities to enhance the resilience of HCSCs against stockout ripple effects during future pandemics. The study propositions and suggestion for an SC learning curve provide an interdisciplinary research agenda to trigger early preparation of a coordinated HCSC and humanitarian logistics response to future pandemics.
Chasing criminal wealth: broken expectations for the criminalization of illicit enrichment in Lithuania
Authors: Bikelis Skirmantas 
Published: February 2021

Purpose
This study aims at elaborating whether the criminalization of illicit enrichment has the potential to be an efficient and well-balanced measure against profiting from serious crime.

Design/methodology/approach
This study offers a normative analysis of the concept of the criminalization of illicit enrichment, particularly from the perspective of the presumption of innocence. This paper supplements theoretical considerations using Lithuania, where illicit enrichment was criminalized a decade ago, as a case study. It analyses data of all 28 known criminal cases on illicit enrichment that resulted in judgements in Lithuania in 2015–2019.

Findings
The author concludes that on neither a fundamental nor practical level can the assumption that the criminalization of illicit enrichment efficiently carries out the task for which it was created be supported. Moreover, efforts to implement this legal strategy might unbalance the system of illicit asset recovery measures and obstruct the implementation of other promising legal instruments.

Originality/value
As very few states with developed democracy and strong rule of law traditions have implemented criminalization of illicit enrichment, there are very few if any empirical data or analysis of practices on this issue that could contribute to the theoretical discussion. This paper aims at contributing to fulfillment of this gap by presenting relevant data and insights from the perspective of Lithuanian criminal justice system.
Research patterns and intellectual structure of Managerial Auditing Journal: a retrospective using bibliometric analysis during 1986-2019
Authors: Kumar Satish , Pandey Nitesh , Burton Bruce , Sureka Riya 
Published: February 2021

Purpose
The Managerial Auditing Journal (MAJ) started publication in 1986 and celebrates its 35th year of publication in 2020. The purpose of this study is to provide a detailed bibliometric analysis of the journal’s primary trends and themes between 1986 and 2019.

Design/methodology/approach
This study uses the Scopus database to analyse the most prolific authors in the MAJ along with their affiliated institutions and countries; the work also identifies the MAJ articles cited most often by other journals. A range of bibliometric devices is applied to analyse the publication and citation structure of MAJ, alongside performance analysis and science mapping tools. The study also provides a detailed inter-temporal analysis of MAJ publishing patterns.

Findings
The MAJ publishes around 40 articles each year with citations of this work steadily growing over time. The journal has attracted contributors from around the globe, most often affiliated with the USA, the UK and Australia. Thematic evolution of the journal’s themes reveals that it has expanded its scope to include topics such as internal auditing, internal control and corporate governance, whilst co-authorship analysis reveals that the journal’s collaboration network has grown to span the globe.

Research limitations/implications
As this study uses data from the Scopus database, any shortcomings therein will be reflected in the study.

Originality/value
This study provides the first overview of the MAJ’s publication and citation trends as well as the evolution of its thematic structure. It also suggests future directions that the journal might take.