bluuebunny/crossref_metadata_2025_split huggingface dataset:
Research productivity of International Financial Reporting Standards (IFRS) from 2003 to 2020
Authors: Tijjani Bashir , Ur Rehman Shafiq , Peter Zachariah , Bajwa Ishtiaq Ahmad , Khan Muhammad Ajmal 
Published: October 2021

PurposeThis study aims to examine the quantitative research productivity of International Financial Reporting Standards (IFRS) globally by using the bibliometric approach. The method was applied to articles indexed in the Scopus database to analyze the publication patterns, trends and research productivity of the selected papers.Design/methodology/approachBibliometric analysis is applied to analyze research productivity of IFRS from 2003 to 2020. The method was applied to articles indexed in the Scopus database to analyze the publication patterns and research productivity of the selected papers.FindingsThis study finds that a good number of articles have been published on IFRS, the top five countries are the USA, UK, Australia, Germany and Canada. This clearly shows that developed markets have the highest number of publications on IFRS. This could be as a result of the early adoption of IFRS by those economies and owing to the interest of researchers in those markets. Most of the studies are quantitative in nature; this study indicates that publication on accounting standards is popular as the number of citations is significant; most of the articles have two or more authors and were published in top-ranking journals.Practical implicationsThis study provides up-to-date literature on the global research productivity of IFRS; as a result, it supports the development of policies by the users of this accounting standards. The findings of this study also serve as a reference point for firms and regulators around the world. Given the thoroughness of the methodology of this study, the results make it easier to effectively identify the direction of research on the implementation of IFRS in organizations.Originality/valueThis study provides a more comprehensive bibliometric analysis on the growth of IFRS literature (2003–2020) in the Scopus database; most of the prior studies have covered relatively few areas of focus as well as a fewer number of high impact factor journals. The relevance of this finding is in uncovering different areas of IFRS research productivity globally.
Interaction between wealth management products and bank deposits: evidence from China's shadow banking
Authors: Shah Syed Mehmood Raza , Lu Yan , Fu Qiang , Ishfaq Muhammad , Abbas Ghulam 
Published: October 2021

PurposeShadow banking has been evolving rapidly in China, with banks actively using wealth management products (WMPs) to evade regulatory restrictions. These products are the largest constituent of China's shadow banking sector. A large number of these products are off-balance-sheet and considered a substitute for bank deposits. China's banking sector, especially the small and medium-sized banks (SMBs), uses these products to avoid regulatory restrictions and sustainability risk in the deposit market.Design/methodology/approachThis study empirically examined how banks in China, specifically SMBs, utilize these products on a short and long-run basis to manage and control their deposit levels. This study utilized a quarterly panel dataset from 2010 to 2019 for the top 30 Chinese banks, by first implementing a Panel ARDL-PMG model. For cross-sectional dependence, this study further executed a cross-sectional augmented autoregressive distributive lag model (CS-ARDL).FindingsUnder regulations avoidance theory, the findings revealed that WMPs and deposits have a stable long-run substitute relationship. Furthermore, the WMP–Deposit substitute relationship was only significant and consistent for SMBs, but not for large four banks. The findings further revealed that the WMP–Deposit substitute relationship existed, even after the removal of the deposit rate limit imposed by the People's Bank of China (PBOC) to control the deposit rates.Research limitations/implicationsThe individual bank-issued WMPs' amount data is not available in any database. Therefore, this study utilized the number of WMPs as a proxy for China's banking sector's exposure to the wealth management business.Practical implicationsThis research helps policymakers to understand the Deposit–WMP relationship from the off-balance-sheet perspective. During the various stages of interest rate liberalization, banks were given more control to establish their deposit and loan interest rates. However, the deposit rates are still way below the WMP returns, making WMPs more competitive. This research suggests that policymakers should formulate a more balanced strategy regarding deposit rates and WMPs returns.Originality/valueThis study contributes to the existing literature on China's shadow banking by concentrating on the WMPs. This research represents one of the few studies that analyze regulatory arbitrage in terms of the WMP–Deposit relationship. Moreover, the implementation of CS-ARDL panel data models and multiple data sources makes this study's findings more reliable and significant.
Addressing endogeneity: some (mostly) harmless recommendations
Authors: Assaf A. George , Tsionas Mike 
Published: October 2021

Purpose
This paper aims to focus on addressing endogeneity using instrument-free methods. The authors discuss some extensions to well-known techniques.

Design/methodology/approach
This paper discusses some attractive methods to address endogeneity without the need for instruments. The methods are labeled are “harmless” in the sense that instruments are not needed and the distributional assumptions are kept to a minimum or they are replaced by more flexible semi-parametric assumptions.

Findings
Using a hospitality application, the authors provide evidence about the effectiveness of these techniques and provide directions for their implementation.

Research limitations/implications
Finding valid instruments has always been a key challenge for researchers in the field. This paper discusses and introduces methods that free researchers from the need to find instruments.

Originality/value
The paper discusses techniques that are introduced from the first time in the tourism literature.
Next-generation business models for artificial intelligence start-ups in the healthcare industry
Authors: Kulkov Ignat 
Published: October 2021

PurposeValue creation based on artificial intelligence (AI) can significantly change global healthcare. Diagnostics, therapy and drug discovery start-ups are some key forces behind this change. This article aims to study the process of start-ups' value creation within healthcare.Design/methodology/approachA multiple case study method and a business model design approach were used to study nine European start-ups developing AI healthcare solutions. Obtained information was performed using within and cross-case analysis.FindingsThree unique design elements were established, with 16 unique frames and three unifying design themes based on business models for AI healthcare start-ups.Originality/valueOur in-depth framework focuses on the features of AI start-up business models in the healthcare industry. We contribute to the business model and business model innovation by systematically analyzing value creation, how it is delivered to customers, and communication with market participants, as well as design themes that combine start-ups and categorize them by specialization.
An evaluation of Lean and Six Sigma methodologies in the national health service
Authors: Antony Jiju , Lancastle James , McDermott Olivia , Bhat Shreeranga , Parida Ratri , Cudney Elizabeth A. 
Published: October 2021

PurposeThe purpose of this paper is to conduct an empirical study derived from the previous literature from the perspective of benefits, tools and techniques, continuous improvement (CI) and quality improvement (QI) methodologies and critical failure factors (CFFs) of Lean and Six Sigma (SS) in the national health service (NHS).Design/methodology/approachA literature review was carried out to identify previous findings, empirical data and critical variables concerning Lean and SS in healthcare for over ten years. Second, primary research in quantitative surveys and qualitative interviews was carried out with 110 participants who have experience using Lean and SS in the NHS.FindingsLean and SS have evolved into common practices within the NHS and now have an established list of tools and techniques frequently employed by staff. Lean and SS are considered robust CI methodologies capable of effectively delivering extensive benefits across many different categories. The NHS must overcome a sizable amount of highly important CFFs and divided organizational culture.Originality/valueThis paper has developed the most extensive empirical study ever produced on Lean and SS in the NHS and has expanded on previous works to create new and updated research. The findings produced in this paper will assist NHS medical directors and practitioners in obtaining up-to-date insight into Lean and SS status in the NHS. The paper will also guide the NHS to critically evaluate their current CI strategy to ensure long-term sustainability and deliver improved levels of service to patients.
Porosity formation studies in high pressure die castings of Al-9Si-3Cu alloy based on Taguchi method
Authors: Appa Rao K. Ch , Birru Anil Kumar , Bannaravuri Praveen Kumar , Francis E. Daniel 
Published: October 2021

PurposeNowadays, ample industries are fascinated to look for high strength and light weight materials for the development of robust parts. Because of light weight and high stiffness to weight ratio; usage of aluminum parts is growing rapidly, especially in automotive engineering. Process improvement of Al alloys and their grain structure refinement is the current area of interest in casting companies. In this research work, an investigation has been carried out to enhance the process improvement of die casting by optimization of various significant parameters and their refinement of grains by the effect of Nb-C novel grain refiner.Design/methodology/approachL27 orthogonal array (OA) has been considered to optimize the preferred casting input parameters such as molten metal temperature (°C), die temperature (°C), injection pressure (bar), Al-3.5Nb-1.5 C novel grain refiner and Ni alloying additions as key process parameters in order to increase the quality and efficiency of Al-9Si-3Cu aluminum alloy die casting by reducing the porosity formation.FindingsIt was observed that the porosity values have significantly decreased from 0.88% to 0.25% particularly at 0.1 wt.% of new grain refiner and 0.5 wt. % of Al-6Ni master alloy. As per the ANOVA results, it was observed that Al-3.5FeNb-1.5 C grain refiner (F value 2609.22), Al-6Ni alloying addition (F value 1329.13), molten metal temperature (F value 1002.43) and, injection pressure (F value 448.06) are the factors that significantly affects the porosity, whereas die temperature was found to be insignificant. The results show that new grain refiner is one the most significant factor among the other selected parameters. The contribution of the new grain refiner to the variation of mean casting porosity is around 57.74%. confidence interval (CI) has also been estimated as 0.013 for 95% consistency level to validate the predicted range of optimum casting porosity of aforesaid alloy.Originality/valueTo the best of the authors' knowledge, no study has been conducted in the past to investigate the combined effect of these die casting parameters and composition factors for the development of Al-Si robust cast parts. The paper represents original research and provides new information for the fabrication of die casting parts.
Negative emotional consequences of labour market activation policies for long-term unemployed young adults in Finland
Authors: Ylistö Sami , Husu Hanna-Mari 
Published: October 2021

PurposeThis article deals with the negative emotional consequences of active labour market policies (ALMPs) for long-term unemployed young adults in Finland. Although such policies may have positive effects, an exploration of their negative impacts reveals their problematic side effects. We explore various aspects of ALMP interventions that prevent individuals from gaining such positive outcomes and thus reduce their motivation to invest in the policies.Design/methodology/approachDrawing on the affect theory of social exchange, we understand that individuals seek positive rewards from social interactions. Our data is taken from life course interviews with unemployed people aged 20–31 in central Finland in 2012–2013.FindingsWe find three factors linked to ALMPs that diminish participants' emotional well-being: experiences of unfairness, lack of control and a mismatch between ALMPs and clients' needs. By paying attention to aspects of labour market policy that diminish emotional well-being, it is possible to build more functional policies that better meet the needs of long-term unemployed individuals.Originality/valueThis study fills a significant gap in the literature, because there is limited research on unintended negative outcomes of ALMP activation.
A descriptive analysis of three-generation households and mothers' employment in Japan, 2002–2019
Authors: Miyazaki Rie 
Published: October 2021

PurposeThis article aims to explore how Japanese women with younger children changed their commitment to the labour market between 2000 and 2019 by comparing mothers in three-generation and nuclear family households.Design/methodology/approachJapan currently has the highest ageing rate in the world at nearly 30%. Since the 1990s, employment flexibilization and women's labour market participation have proceeded in parallel, and the conservative family values of the patriarchy and gender division of labour that have provided intergenerational aid for care within households have been shrinking, by conducting a descriptive analysis of the Labour Force Survey (LFS).FindingsThis study identified that a conspicuous increase in part-time employment among mothers in both household types and a decrease by half in the working mother's population in three-generation households. These results suggest that the function of inter-generational assistance by multi-generation cohabitation, which was once thought to be effective in helping working mothers with younger children, is declining.Originality/valueA study examining the transformation of mothers' employment behaviour differences between three-generation households and nuclear family households is rare. This paper makes a new contribution to the research regarding the grandparents' caregiving, household types and mothers' employment.
The effect of parental roles on mental health outcomes of unemployment: a gender perspective
Authors: Russo Concetta , Decataldo Alessandra , Terraneo Marco 
Published: October 2021

PurposeThis paper aims to investigate the extent to which family roles and settings can mediate the impact of unemployment on psychological well-being among Italian households.Design/methodology/approachUsing the European Health Interview Survey data for 2015, the authors adopt linear regression models to evaluate the effect of family settings on the mental health outcomes of unemployment, in particular on the likelihood of developing depression. The latter is measured using the internationally validated Patient Health Questionnaire (PHQ-8). Since the gender gap in occupation has not ceased to exist in Italy, special attention is paid to the differences between males and females in the workforce.FindingsThe results suggest that involvement in parental roles has a moderating influence on unemployment mental health outcomes among both men and women, although it has a higher effect on the female workforce. Moreover, the study shows that “not living far from the family of origin” could be considered a crucial moderating factor for both gender categories.Originality/valueThe novelty of this paper lies in its consideration of the implications the social definition of gender roles may have on gender-related expectancies and attributions in life domains, such as work and family.
A strategy is necessary. The policy–client conflict within different relational asymmetries: a comparison at the street-level
Authors: Leonardi Daniela , Paraciani Rebecca , Raspanti Dario 
Published: October 2021

PurposeThis study aims to investigate the role of relational asymmetries in influencing the coping strategies adopted by frontline workers to deal with the policy–client role conflict.Design/methodology/approachA comparative analysis of three different services highlights the role of the service relationships characteristics in explaining similarities and differences in the strategies adopted by street-level bureaucrats (SLBs). The research is based on the secondary analysis of three case studies conducted in Italy: the reception system for homeless people, the job brokerage service in the public employment service and the dispute settlement procedure in the labour inspectorate.FindingsThe results underline the interaction between the characteristics of the service relationship and the different coping strategies adopted to deal with the policy–client conflict.Originality/valueThe contribution of this study is threefold. Firstly, the authors focus on the influence of the characteristics of the service relationship in terms of agency resources over SLBs’ strategies to face with users’ expectations. Secondly, the authors intend to discuss these issues analysing SLBs not only as agents with individual preferences. Thirdly, the research design allows the authors to return to the street-level bureaucracy theory its comparative essence, proposing a comparative strategy with an explorative intent.
Food supply chain management (FSCM): a structured literature review and future research agenda
Authors: Patidar Santosh , Shukla Apratul Chandra , Sukhwani Vijay Kumar 
Published: October 2021

PurposeThe main purpose of this paper is to conduct a review of the literature published on food supply chain management (FSCM) in last one and half decade to find out the ongoing research in the field, identify gaps and develop relevant research questions (RQs) from the perspectives of academicians, researchers, policymakers and corporate for the future research.Design/methodology/approachIn all 281 research articles published on FSCM between the years 2005 and 2020 used for searching online databases such as Emerald, Science Direct (Elsevier), Springer and Wiley online. The methodology of structured review and classification involves various dimensions such as journal, publishing house, country, research design and methods, data analysis tool and multi-criteria decision-making methods.FindingsIt is found that the research in the field of FSCM has gained momentum in the last one and half decades. Majority of published articles are related to food supply chain management and food cold chain. Fewer authors have addressed issues and challenges related to food chain in developing country like India and still fewer studies are found on comparison of present food chain management practices adopted by developing countries like India vis-à-vis developed countries. Also it is observed that limited research is reported in food chain logistics system and intelligent tracking system.Research limitations/implicationsThis paper is limited to reviewing only those articles which are related to food chain management.Originality/valueThe main objective of this comprehensive review of literature is to present the various perspectives of food chain management and its numerous challenges. This paper attempts to draw the attention of researchers for further research in the FSCM disciplines. The findings provide future research directions, need of sound policymaking and regulatory mechanism to ensure food security to world's second largest populous country.
Efficacy of public sector audits in the provision of quality healthcare in Ghana
Authors: Oppong Clement , Fofack Achille Dargaud , Boakye-Yiadom Eva 
Published: October 2021

PurposeThis study examines the efficacy of public sector audits in providing quality healthcare in Ghana. Specifically, to ensure whether there are proper and adequate controls in place to enable providers to offer necessary health services efficiently, effectively and equitably.Design/methodology/approachA structural equation modeling (SEM) is adopted to analyze the link between public sector audit and healthcare delivery through a survey of directors, accountants, auditors and managers in selected public healthcare institutions for a calculated sample size of 123 respondents.FindingsThe study reveals that internal audit, external audit and audit committee have a positive and significant effect on the effectiveness of public sector audits. In turn, the effectiveness of public sector audit has a positive and significant effect on the quality health services. Audit committee is found to have the largest effect on the effectiveness of public sector audits.Originality/valueThis paper extends the literature on the value of public sector audit by providing empirical evidence from a specific context: the public health sector of a developing country in democratic transition with a common law institutional framework. It also provides insights into the financial management of public health systems in developing countries during the ongoing coronavirus disease 2019 (COVID-19) pandemic.
Exploring the relationship between investment choices, cognitive abilities risk attitudes and financial literacy
Authors: Mushafiq Muhammad , Khalid Shamsa , Sohail Muhammad Khalid , Sehar Tayyebah 
Published: October 2021

PurposeThe main purpose of this study is to investigate the investment choices' relationship with cognitive abilities, risk aversion, risky investment intentions, subjective financial literacy and objective financial literacy.Design/methodology/approachTo examine the relationship, two investment choices were given to 256 subjects from Pakistan. Questionnaire had total 20 questions for measuring five variables. To review this nexus, discriminant analysis was used as to explore the depth of the nexus that is the ability of the variables to predict the investment choices.FindingsThis study establishes the findings that Investment choices are guided by risk aversion, risky investment intentions, financial literacy (subjective and objective) and cognitive abilities. The risk aversion has negative relation to investment choices and other variables depict positive relationship to with investment choices.Practical implicationsThis study provides a new and useful understanding into the existing literature on investment choices. The results are significant as the cognitive abilities show a positive contribution to the investment choices. This is point of significance as the portfolio managers and advisors would get help in regards of advising investments as they are aware what factors impact the investment choices.Originality/valueThis study is novel in its nature to evaluate investment choices using the cognitive ability alongside risk attitudes and financial literacy.