bluuebunny/crossref_metadata_2025_split huggingface dataset:
IFRS adoption and financial reporting quality in the MENA region
Authors: Klish Abdulbaset Ab , Shubita Moade Fawzi Shaker , Wu Junjie 
Published: October 2021

PurposeGlobal interest in adopting the International Financial Reporting Standards (IFRS) has risen rapidly; however, the Middle Eastern and North African (MENA) countries have reacted differently towards the international diffusion. The purpose of this study is to examine the impact of the IFRS adoption/rejection decision on the quality of MENA region firms' financial reporting.Design/methodology/approachThe quality of accounting is examined through five metrics models to measure earnings smoothing, managing earnings towards a target and timely loss recognition. The research sample consists of nine countries over a period of ten years (2006–2015), resulting in 3,040 firm-year observations in the main phase, and 2,580 firm-year observations in the additional analysis.FindingsThe findings reveal that the overall sample of IFRS adopters in the MENA region has benefited from the adoption of IFRS, as the results show that there is a reduction in earnings management for IFRS adopters in comparison to local standards adopters. The sub-sample analyses also reveal that firms that adopted IFRS, in both the rentier (oil-dependent states) and non-rentier states, have a higher financial reporting quality than non-IFRS adopters. However, the magnitude of the financial reporting quality was higher for IFRS adopters in rentier states.Research limitations/implicationsSimilarly to previous research in this field, this study adopts a strict sample selection approach. Such an approach may limit the sample size, although the researchers have taken every possible step to ensure the use of an adequate sample size. The researchers acknowledge the strict period of ten years, despite having stated its rationale and importance of a more extended period to the quest of the paper.Practical implicationsThis research provides valuable input by evaluating the current status of MENA region firms' financial reporting quality, based on their followed accounting regime. The implications of this paper result in better-informed decisions for investors as the information contents of the annual reports enhance comparisons that facilitate the further flow of investments. This research also provides significant insight into the International Accounting Standards Board (IASB). The findings of this study will assist the IASB in understanding the MENA region by measuring the consequences of the countries' decisions on the quality of firms' financial reporting.Originality/valueThe findings of this study contribute to the literature by revealing that countries with medium levels of governance quality have benefited the most from the IFRS adoption, while IFRS adopters in countries with stronger governance quality demonstrate lower financial reporting quality.
“Bouncing ideas” as a complex information practice: information seeking, sharing, creation, and cooperation
Authors: Willson Rebekah 
Published: October 2021

Purpose“Bouncing ideas” is a phrase used colloquially to illustrate a way of advancing ideas in the workplace. While described by some as a key part of their information work, it has remained largely unexplored in the information science literature. As a metaphor used to depict information work, it describes a process of working on ideas in conjunction with others. This paper examines how early career academics use the term when describing their academic work.Design/methodology/approachThis paper reports on one of the findings from a larger, in-depth study that examined the information behaviour of early career academics undergoing career transitions, which was carried out using constructivist grounded theory (CGT). CGT provides both a framework for the systematic collection (that included multiple interviews and check-ins with 20 early career academics) and analysis of the data (that consisted of multiple rounds of iterative, inductive coding).FindingsThe findings identify the component parts of bouncing ideas, which include three component in-formation activities – information seeking, information sharing and information creation – and are undertaken as cooperative information work (joint work for a shared purpose, but the benefits of the work may not be equal between participants).Originality/valueBouncing ideas is proposed as a complex information practice, defined as engaging in a temporary cooperative effort that involves social information exchange in order to gain help and/or support for an intellectual endeavour to create new information. The work identifies that more research into bouncing ideas is needed to more fully explore the distinct component behaviours that take place whilst bouncing ideas and the social conditions that foster this collaborative exchange.
Looking back and forward: a critical review of the history and future progress of the ISSPP
Authors: Gunnulfsen Ann Elisabeth , Jensen Ruth , Møller Jorunn 
Published: October 2021

PurposeThe purpose of the article is to examine knowledge about successful principalship and discuss the methodology that has emerged throughout the history of the International Successful School Principals Project (ISSPP) and their implications for future progress.Design/methodology/approachHistorical analysis is used as a strategy for establishing the background, the expansion and the progress of ISSPP as a long-standing international research network and to discuss the development of three research strands and methodological variations over time. The analysis provides a basis for pointing at some areas that need more attention in the future.FindingsThe findings suggest multiple images of the meaning of key concepts in the project and multiple theoretical and methodological orientations. There is a need to pay more attention to methodologies to make the successful cases more comparable and also to clarify the underlying assumptions of the different approaches.Originality/valueSuccessful school principalship is a complex phenomenon. Therefore, future studies of successful schools and leadership would benefit from the use of knowledge that draws on sociology, cultural studies and politics.
Exploring pro-environmental behavior in Azerbaijan: an extended value-belief-norm approach
Authors: Trautwein Ulkar , Babazade Javid , Trautwein Stefan , Lindenmeier Jörg 
Published: October 2021

Purpose
This paper aims to explore pro-environmental behavior (PEB) in Azerbaijan. Therefore, the authors used value-belief-norm (VBN) theory, extended by the construct of social norms (SN), as a basis.

Design/methodology/approach
Data were collected by establishing a link within various social media platforms. The final sample consisted of 407 respondents. The authors analyzed four dimensions of PEB using higher-order structural equations. The authors also examined both direct and (serial) indirect effects for cross-cultural validation of the extended VBN theory.

Findings
The authors were able to confirm the VBN theory in its entirety. However, SN, which are influential in collectivistic and Sunni-majority states, do not contribute significantly to explaining PEB in predominantly Shiite Azerbaijan.

Research limitations/implications
The authors could not establish a direct effect of SN on PEB within this study. However, the authors observed an indirect “values-beliefs-norms-behavior” effect. The different (partly abbreviated) effect channels of the four tested value antecedents provide interesting insights for marketing research.

Practical implications
Based on the results, it seems crucial to make Muslim consumers aware of the negative outcomes of their consumption behavior and to emphasize individual responsibility. However, SN may not need to be addressed depending on cultural and/or religious values.

Originality/value
The authors examined PEB in Azerbaijan by testing the serial mediation effects in the VBN model. Further, the authors tested the influence of SN within the framework of the original VBN theory, contributing to a better understanding of the possibility of integrating components of the theory of planned behavior.
Synergistic effect of R&D and exports on performance in US manufacturing industries: high-tech vs low-tech
Authors: Lee Jooh , Kwon He-Boong 
Published: October 2021

PurposeThis study aims to explore the strategic impact of R&D and export activity on the diverse dimensions of US manufacturing firms’ performance. It also explores, using a predictive analytic model, the interactive synergistic effect that R&D and exports have on firm performance.Design/methodology/approachThis study presents an innovative two-stage regression-neural network approach. Complementing conventional statistical analysis, the predictive backpropagation neural network explores the relative impact of R&D and exports and their synergistic effect on firm performance.FindingsThis study demonstrates the significant and positive effect of R&D and export strategy/activity on the economic performance of leading US manufacturing firms, particularly on their market-based performance (i.e. sustained growth rate or SGR). Furthermore, this study finds that the synergistic effect of R&D and exports on short-term performance (i.e. return on investment) is positive in high-tech firms but negative in low-tech firms. However, the synergistic effect on SGR is increasingly positive regardless of the level of technology.Originality/valueIn addition to traditional statistical analysis, this study uniquely investigates the relative importance of selected strategic variables, along with R&D and export activity and their differential synergistic effects, for firms’ economic performance in contrasting industry settings (high-tech vs low-tech).
Mental health and online learning among medical students during the COVID-19 pandemic: a Saudi national study
Authors: AlJhani Sumayah , Alateeq Deemah , Alwabili Afnan , Alamro Ahmad 
Published: October 2021

Purpose
The coronavirus disease (COVID-19) pandemic has multiple consequences, including social distancing and the shift of education from in-person to online learning, which may have a psychological impact on students, especially those in medical colleges. This study aims to explore the effect of online learning on medical students’ mental health during the COVID-19 pandemic across Saudi Arabia.

Design/methodology/approach
A descriptive, nationwide, cross-sectional survey was conducted during the COVID-19 pandemic, after students in medical colleges moved to online learning. It included socio-demographic characteristics, online learning-related questions, perceived stress scale and generalized anxiety disorder-7.

Findings
The participants represented various academic levels within the basic science phase (44.9%) and clinical phase (55.1%) and various regions, including the central (55.3%), western (18.8%), northern (13.4%), southern (8.8%) and eastern (3.7%) regions. Moderate to high perceived stress was reported by 94.4% of students. Two-thirds of the students reported generalized anxiety symptoms, ranging from moderate to severe in 47% of them. A significant positive correlation was found between stress and anxiety. Women, age > 25, first-year students, students facing oral and objective structured clinical examinations, students with excellent and pass grades and those facing difficulties had higher levels of stress and anxiety. In addition, being non-Saudi, married or having a history of psychiatric illness was associated with higher levels of anxiety.

Originality/value
Stress and anxiety were highly expressed among participants using online learning. In addition to studying the efficacy of online learning, it is important to focus on its effect on medical students’ mental health, due to the highly competitive and demanding environment of medical colleges.
Equity crowdfunding: an empirical investigation of success factors in real estate crowdfunding
Authors: Gigante Gimede , Cozzio Giacomo 
Published: October 2021

PurposeThis study analyses the success factors of crowdfunding campaigns in the real estate sector.Design/methodology/approachThe success factors of general crowdfunding campaigns were identified then adapted to real estate and tested through multiple statistical analyses (T-tests, correlation matrices, variance inflation factor (VIF) and linear regression).FindingsThe findings shows that crowdfunding use in the real estate sector is evolving and that crowdfunding is a potentially disruptive tool in this sector. They also demonstrate that project duration and expected return on investment (ROI) play key roles in campaign success.Research limitations/implicationsResults are based on the Italian context only. Extending the analysis to other markets represents a fruitful starting point for further analysis.Practical implicationsThe outcomes of the paper might be useful both for perspective entrepreneurs, who are considering crowdfunding to finance their projects, and for platforms in order to shape systems and services towards enhancing campaign success.Originality/valueAlthough there are existing studies on crowdfunding success factors and applications of crowdfunding as a tool, no previous study specifically investigates the use of crowdfunding in Italian real estate by analysing success factors.
Adoption of transformational leadership qualities for South African academic libraries in Gauteng Province
Authors: Kunene Nokuphiwa , Mapulanga Patrick 
Published: October 2021

PurposeThe purpose of this study was to ascertain the adoption of transformational leadership qualities in South African libraries in Gauteng Province.Design/methodology/approachThe study used a qualitative approach with open-ended questions that yielded some qualitative data. For the study, a multi-case study design was used. The study specifically targeted participants by identifying three directors of academic libraries in Gauteng. The criteria for selecting the three directors were that two of the universities are residential research-intensive universities, and the third is an academic library of a distance learning university. Atlas.ti8 was used to analyse the data, which was then presented using thematic content analysis.FindingsThematic areas for leaders of the 21st century, as mentioned by the directors, were a mixed bag. That empowerment was suggested by the first academic director. The appropriate leadership qualities were fiduciary, analytical, pragmatic, transformative and visionary. The second academic director proposed consultative, innovative and adaptable approaches, while the third proposed collaborative, ethical and adaptive approaches.Practical implicationsTransformative leadership is required, particularly in the aftermath of technological advances and pandemics such as COVID-19, which have altered the way academic libraries should operate.Originality/valueMany studies on transformative leadership have been conducted. However, in the aftermath of technological advancements and pandemics such as COVID-19, the role of transformative leadership remained untested. This study fills the void.
Evaluating the benefits of circular economy due to adoption of its enablers
Authors: Lahane Swapnil , Gupta Prakhar , Kant Ravi 
Published: October 2021

PurposeThis research aims to identify and prioritize the circular economy (CE) benefits (CEBs) due to the adoption of CE enablers (CEEs) in the Indian manufacturing organization context.Design/methodology/approachThis research proposes a hybrid framework of Pythagorean fuzzy analytic hierarchy process (PF-AHP) and Pythagorean fuzzy TODIM (an acronym in Portuguese for Interactive Multicriteria Decision-Making) techniques. It identifies the CEEs and CEBs based on literature review and validated through industrial experts. Further, this research conducts an empirical case study to demonstrate the applicability of the proposed framework.FindingsThe result shows that CE enabler SE1 (clear vision, support and commitment from top management for CE adoption) is the most critical enabler for CE implementation. The CE benefit CEB1 (improves the value chain of products and mitigating environmental damage during product life cycle phase) is the most significant benefit derived from the adoption of CEEs. The proposed framework will provide a more accurate, structural and systematic approach to the business organizations for achieving the CEBs in a stepwise manner through the effective adoption of CEEs.Research limitations/implicationsThe findings of this research are nation-specific and based on a case study of single manufacturing industry. Thus, the result obtained can vary from case to case and nation to nation.Originality/valueA deep understanding of each CEEs and CEBs would help build confidence among decision-makers and industrial practitioners to eliminate the risks associated with CE implementation.
CEOs as corporate ambassadors: deciphering leadership communication via Twitter
Authors: Wu Tong , Reynolds Jonathan , Wu Jintao , Schlegelmilch Bodo B. 
Published: October 2021

PurposeThis study aims to analyze the ways in which chief executive officers (CEOs) communicate via Twitter and help develop guidelines for effective tweeting strategies that can leverage Twitter in leadership communication.Design/methodology/approachThe authors conduct a large-scale content analysis of more than 65,000 tweets by 338 CEOs.FindingsThe authors propose a model that categorizes differences in CEO tweets along six independent dimensions: content professionalism, language professionalism, emotional valence, emotion activation, interactional efforts and information cues. The authors also develop coding schemes and measurement scales for each dimension.Originality/valueThis study provides a multi-dimensional paradigm as well as useful tools for future research on corporate leadership communication on social media.
Linking proactivity to work–family enrichment: a moderated mediation model
Authors: Cui Zilong , Zhang Kaixin 
Published: October 2021

PurposeThe purpose of this research is to explore the effect of proactivity on work–family enrichment through thriving at work and the moderation of such mediation by immediate supervisor perspective-taking.Design/methodology/approachResearch data consisting of two-wave lagged data (N = 470) were collected from 470 employees of 17 domestic Chinese firms to examine the proposed moderated mediation model.FindingsThe findings show that proactivity was positively related to work–family enrichment and that thriving at work partially mediated this relationship. Immediate supervisor perspective-taking strengthens the effect of proactivity on thriving at work, and a positive indirect relationship exists between proactivity and work–family enrichment through thriving at work when immediate supervisor perspective-taking is high.Practical implicationsOrganizations should formulate policies to motivate employees to engage in proactive behavior and stimulate employees' thriving at work. Organizations should also select leaders who are good at perspective-taking and provide training to leaders to help them take others' perspectives.Originality/valueThese results deepen our theoretical understanding of the consequences of proactivity by demonstrating the positive associations between proactive behavior and work–family enrichment. The current study also contributes to the literature by identifying the mediating mechanism of thriving at work to explain the relationship between proactivity and work–family enrichment. Furthermore, the results show that supervisor perspective-taking moderates the above mediation.
Safety and efficacy of bexarotene for Japanese patients with cutaneous T‐cell lymphoma: Real‐world experience from post‐marketing surveillance
Authors: Hamada Toshihisa , Morita Akimichi , Suga Hiraku , Boki Hikari , Fujimura Taku , Hirai Yoji , Shimauchi Takatoshi , Tateishi Chiharu , Kiyohara Eiji , Muto Ikko , Nakajima Hideki , Abe Riichiro , Fujii Kazuyasu , Nishigori Chikako , Nakano Eiji , Yonekura Kentaro , Funakoshi Takeru , Amano Masahiro , Miyagaki Tomomitsu , Makita Noriko , Manaka Katsunori , Shimoyama Yoshihito , Sugaya Makoto 
Published: October 2021

AbstractTo establish real‐world evidence about the safety and efficacy of bexarotene for Japanese patients with cutaneous T‐cell lymphoma, we conducted a nationwide cohort study using data from post‐marketing surveillance for bexarotene treatment. In total, 294 patients with cutaneous T‐cell lymphoma were identified between June 2016 and June 2018. Of these, 267 patients were included as the safety analysis set. Of the 267 patients, 175 were included in the efficacy analysis set. Of these, 139 patients had mycosis fungoides, including 46 with early stage disease and 93 with advanced stage disease. Among the 139 patients with mycosis fungoides, the objective response rate was 46.8%. A significant difference in objective response rate was detected between patients who started with bexarotene at 300 mg/m2 (61.6%) and patients who started with bexarotene at less than 300 mg/m2 (22.6%, p < 0.001). Of the 139 patients with mycosis fungoides, 92 were treated with a combination of bexarotene plus photo(chemo)therapy. A significant difference in objective response rate was seen between bexarotene with a combination of photo(chemo)therapy (57.6%) and bexarotene without a combination of photo(chemo)therapy (25.5%, p < 0.001). Starting bexarotene at 300 mg/m2 and combination with photo(chemo)therapy were detected as independent factors influencing response. Common treatment‐related adverse events included hypothyroidism (85.8%), hypertriglyceridemia (68.5%), hypercholesterolemia (43.8%), and neutropenia (21.3%). Hypertriglyceridemia, hypercholesterolemia, and neutropenia occurred more frequently in patients who started with bexarotene at 300 mg/m2 than patients who started with bexarotene at less than 300 mg/m2 (hypertriglyceridemia, 76.4% vs. 57.0%, p = 0.001; hypercholesterolemia, 49.0% vs. 36.4%, p = 0.045; neutropenia, 28.0% vs. 12.1%, p = 0.002; respectively). The present study indicates that starting bexarotene at 300 mg/m2 and combination of photo(chemo)therapy offer a promising efficacy for the treatment of patients with mycosis fungoides. Efficacy of low‐dose bexarotene plus photo(chemo)therapy should be evaluated in future.