bluuebunny/crossref_metadata_2025_split huggingface dataset:
Does board independence moderate the relationship between environmental disclosure quality and performance? Evidence from static and dynamic panel data
Authors: Alipour Mohammad , Ghanbari Mehrdad , Jamshidinavid Babak , Taherabadi Aliasghar 
Published: February 2019

PurposeThis study aims to link environmental disclosure quality (EDQ) to firm performance and examine the moderating role of board independence in this relationship.Design/methodology/approachDrawing on agency theory and stakeholder theory, the authors developed and tested hypotheses using original survey data from 720 firm-year observations collected from 120 Iranian companies over six years between 2011 and 2016. In this paper, they conducted static and dynamic panel data analysis.FindingsAfter correcting for endogeneity bias, the results showed that there is a significant positive relationship between EDQ and firm performance. The results also showed that board independence significantly reinforces the positive effect of EDQ on performance, and firms with more independent board members are involved environmental disclosure for improved performance. This is consistent with agency theory, which posits that a more independent board of directors can better monitor the CEO and reduce incentives for pursuing personal interests, which in turn improves performance. The results are robust after performing sensitivity tests.Research limitations/implicationsThis paper takes the perspective of corporate governance to empirically examine the effect of EDQ on firm performance. This study makes a contribution to the literature by showing that board independence moderates the effects of EDQ on firm performance.Practical implicationsThe evidence supports the emphasis that recent policy statements have put on increasing the number of independent directors on corporate boards. This study offers insights to policymakers interested in enhancing the monitoring role of corporate boards.Originality/valueThe study adds value to the understanding of the effect of the EDQ on performance and how board independence influences this relationship, particularly in an emerging economy like Iran.
Building information modelling (BIM) capability and delivery success on construction projects
Authors: Mahamadu Abdul-Majeed , Mahdjoubi Lamine , Booth Colin , Manu Patrick , Manu Emmanuel 
Published: February 2019

Purpose
In spite of emerging research on building information modelling (BIM) capability assessment, there is a general dearth of knowledge about the links between often pre-emptive capability measurement attributes and actual delivery success. More so, current studies have not considered success from the wider construction supply chain (CSC) perspective. So far, the perceived importance of capability metrics is not based on post-project evaluations of their contribution to BIM delivery success. This paper aims to identify relevant BIM capability attributes used for qualifying CSC organisations for projects and further aims to investigate their relative importance and influence on some key aspects of BIM delivery success.

Design/methodology/approach
Based on heretofore validated set of BIM capability attributes from semi-structured interviews and a Delphi study, a survey of CSC firms on BIM-enabled projects was used to model the influence of BIM capability attributes on BIM delivery success. Multiple regression modelling was performed to ascertain the nature of the relationship between BIM capability attributes and the key aspects of BIM delivery success as identified from the literature.

Findings
BIM staff experience and the suitability of proposed methodology prior to project commencement were identified as the most influential on BIM delivery quality, as well as delivery within schedule and on budget. Conversely, the administrative and strategic-level capacities were found as the most influential in leveraging collaboration, coordination or integration of the CSC on projects through BIM.

Originality/value
This study provides a step change in prioritising BIM capability criteria based on evidence of their contribution to delivery success in key performance areas, rather than their perceived importance as capability metrics as widely practised.
User-centric work environments in modular healthcare facilities
Authors: Aalto Leena , Sirola Pia , Kalliomäki-Levanto Tiina , Lahtinen Marjaana , Ruohomäki Virpi , Salonen Heidi , Reijula Kari 
Published: February 2019

Purpose
The challenges arising from the reform of the social and healthcare sector call for efficient, effective and novel processes in both public and private health and medical care. Facilities need to be designed to suit the new processes and to offer usable workspaces at different levels of healthcare services. Along with traditional construction, modular facility innovations could be one solution to these pressures. The paper aims to discuss these issues.

Design/methodology/approach
This case study analyzed the different usability characteristics of the work environment in modular and non-modular healthcare facilities (HCFs). The qualitative research method was based on semi-structured interviews of employees and observations of the case buildings.

Findings
According to the results, the usability characteristics were divided into four main categories: functionality, healthiness, safety/security and comfort. The main differences between the modular and non-modular facilities appeared to be room size, soundproofing, safety issues and the utilization of colors and artwork, which were all perceived as better realized in the non-modular facilities. The staff highlighted functionality as the most important characteristic in their work environment. They even considered functionality as a feature of a comfortable work environment.

Originality/value
This paper presents new knowledge and a detailed description of the opinions and experiences of healthcare professionals concerning a user-centric, usable environment in the context of modular and non-modular HCFs.
Innovation through practice
Authors: Dossick Carrie , Osburn Laura , Neff Gina 
Published: February 2019

PurposeThrough the study of visualizations, virtual worlds and information exchange, the purpose of this paper is to reveal the complex connections between technology and the work of design and construction. The authors apply the sociotechnical view of technology and the ramifications this view has on successful use of technology in design and construction.Design/methodology/approachThis is a discussion paper reviewing over a decade of research that connects three streams of research on architecture, engineering and construction (AEC) teams as these teams grappled with adapting work practices to new technologies and the opportunities these technologies promised.FindingsFrom studies of design and construction practices with building information modeling and energy modeling, the authors show that given the constructed nature of models and the loose coupling of project teams, these team organizational practices need to mirror the modeling requirements. Second, looking at distributed teams, whose interaction is mediated by technology, the authors argue that virtual world visualizations enhance discovery, while distributed AEC teams also need more traditional forms of 2D abstraction, sketching and gestures to support integrated design dialogue. Finally, in information exchange research, the authors found that models and data have their own logic and structure and, as such, require creativity and ingenuity to exchange data across systems. Taken together, these streams of research suggest that process innovation is brought about by people developing new practices.Originality/valueIn this paper, the authors argue that technology alone does not change practice. People who modify practices with and through technology create process innovation.
Do Islamic stock indexes outperform conventional stock indexes? A state space modeling approach
Authors: Ben Rejeb Aymen , Arfaoui Mongi 
Published: February 2019

Purpose
The purpose of this paper is to investigate whether Islamic stock indexes outperform conventional stock indexes, in terms of informational efficiency and risk, during the recent financial instability period.

Design/methodology/approach
The paper uses a state space model combined with a standard GARCH(1,1) specification while taking into account structural breakpoints. The authors allow for efficiency and volatility spillovers to be time-varying and consider break dates to locate periods of financial instability.

Findings
Empirical results show that Islamic stock indexes are more volatile than their conventional counterparts and are not totally immune to the global financial crisis. As regards of the informational efficiency, the results show that the Islamic stock indexes are more efficient than the conventional stock indexes.

Practical implications
Resulting evidence of this paper has several implications for international investors who wish to invest in Islamic and/or conventional stock markets. Policy makers and even academics and Sharias researchers should as well take preventive measures in order to ensure the stability of Islamic stock markets during turmoil periods. Overall, prudent risk management and precocious financial practices are relevant and crucial for both Islamic and conventional financial markets.

Originality/value
The originality of this study is performed by the use of time-varying models for volatility spillovers and informational efficiency. It considers structural break dates that think about the dynamic effect of informational flows on stock markets. The study was developed in a global framework using international data. The global analysis allows avoiding country specific effects.
A new grey comprehensive relational model based on weighted mean distance and induced intensity and its application
Authors: Yin Kedong , Xu Jie , Li Xuemei 
Published: February 2019

Purpose
The purpose of this paper is to study the essential characteristics of grey relational degree of proximity, to analyse the abstract meaning of grey relational degree of similarity and fully consider the two different relational degree models.

Design/methodology/approach
The paper constructed the grey proximity relational degree by using the weighted mean distance. To analyse the motivation of the development of things, this paper constructed the grey similarity degree by using the concept of induced strength. Finally, the two correlation models are weighted by reliability weighting.

Findings
The research finding shows that the distance is the essence of the grey relational degree of proximity, and the induced strength is a good explanation of the similarities in the development of things.

Practical implications
The analyses imply that the total amount of water consumption in China has the greatest correlation with the consumption of agricultural water resources, followed by the consumption of industrial water resources, and the least correlation with the consumption of domestic water resources.

Originality/value
The paper succeeds in realizing the essential characteristics of grey relational degree of proximity and the abstract meaning of grey relational degree of similarity. Besides, the resolution of the correlation degree can be greatly improved by reliability weighting.
Qualitative insight into primary school children’s nutrition literacy
Authors: Velardo Stefania , Drummond Murray 
Published: February 2019

PurposeHealth literacy is a key international public health goal. Conceptualising health literacy as an asset highlights the importance of fostering a health literate youth for the benefit of future generations, yet research has predominantly focused on examining adults’ and older adolescents’ health literacy. This presents a gap for child-centred studies with younger populations. The purpose of this paper is to report the findings from a qualitative study that explored health literacy, in a nutrition context (i.e. nutrition literacy), from primary school children’s perspectives.Design/methodology/approachThe study examined children’s experiences in accessing, understanding and interacting with nutrition information. In doing so, the research employed a socio-ecological framework to understand facilitators and barriers that can influence children’s nutrition literacy. Preadolescent boys and girls aged 11–12 years were invited to take part in the study. At the time of recruitment, students were attending one of three state government schools in a socioeconomically disadvantaged region of metropolitan South Australia. A series of focus groups and individual semi-structured interviews were conducted with 38 participants. Interview data were audio-recorded, transcribed verbatim and analysed using thematic techniques.FindingsChildren demonstrated that they accessed and interacted with a variety of sources of nutrition information. Nutrition understandings were derived from the home, school and media environments. Parents and teachers were cited as key influences on children’s interactions with nutrition information and children particularly emphasised the trust placed in their teachers as health “experts.” While the home and school environments emerged as potential settings to develop children’s nutrition literacy skills, the children’s narratives also alluded to potential barriers surrounding nutrition literacy.Originality/valueThis study provides further insight into children’s nutrition literacy. While functional nutrition literacy remains a fundamental starting point, children are interested in opportunities to develop more interactive skills, such as those related to cooking. Opportunities also exist to foster more critical competencies. This research thereby highlights the importance of more integrated strategies to promote nutrition literacy among this population group across multiple settings.
Trade, FDI and income inequality: empirical evidence from CIS
Authors: Khan Imran , Nawaz Zuhaba 
Published: February 2019

Purpose
The purpose of this study is to examine the relationship between trade, foreign direct investment (FDI) and income inequality for Commonwealth of Independent States (CIS), using annual data from 1990 to 2016. The study attempts to answer a critical question: does openness affect income distribution?

Design/methodology/approach
The analysis of the model involves the examination of likely non-linear effects of both trade and FDI on income distribution. Therefore, system-generalized method of moments (SYS-GMM) estimator was applied to mitigate the problem of non-linearity and possible endogeneity. In the second stage, the model was extended to test the impact of education on income inequality. The hypothesis is that secondary school enrollment speeds up the process of adoption of contemporary technology and decreases inequality.

Findings
Trade and FDI have significant effects on income inequality when interacted with Gini-index; in case of trade, an inverted U-shaped curve holds as purposed by the trade theory. The components-wise effect of trade was held, except imports from advanced countries was found insignificant. Moreover, results were not found significant in case of human development index. Different results were found when trade and FDI interacted with education, which represents an important channel through which inequality is affected.

Research limitations/implications
The study implies that CIS needs to re-design trade and FDI policies by encouraging trade and FDI inflows into industries and sectors aligned with structural adjustments, domestic industries uplift and investment in social infrastructure.

Originality/value
This is the first study that has examined the impact of openness of income distribution in case of CIS.
Contingency factors and entrepreneurship: influence in business activity
Authors: Cabrer-Borrás Bernardí , Rico Belda Paz , Botella Carrubi Dolores 
Published: February 2019

PurposeThe purpose of this paper is to analyse the determinants of the survival of Spanish companies.Design/methodology/approachTwo approaches are used and they are complementary. The first approach analyses the determinants of survival probability. For this purpose, a binary choice model is built and estimated using a sample of companies from the main economic sectors taken from the SABI database. Likewise, the Blinder–Oaxaca decomposition is applied to quantify the difference between companies with employees and without employees and the proportion of this difference that owes to observed factors or unobserved factors. Finally, the second approach is a survival analysis carried out through the Cox proportional hazard model that identifies the determinants of the duration of business activity.FindingsThe results of the empirical analysis show that companies without employees present less favourable conditions for survival at all stages of their evolution than companies with employees.Originality/valueThe contribution of this study to the empirical literature consists in analysing the difference between companies with and without employees. Due to the structure of Spanish companies, this aspect and the determinants of such difference are essential for policymakers to increase the survival for companies.
The role of state ownership and home government political support in Russian multinationals’ internationalization
Authors: Panibratov Andrei , Michailova Snejina 
Published: February 2019

Purpose
The purpose of this paper is to look into state ownership and political support as two factors that influence the process of internationalization of Russian MNEs.

Design/methodology/approach
The authors observe the theory and empirical evidence behind the phenomenon.

Findings
The authors find that state ownership and governmental political support are two mechanisms of the transformation of state-owned enterprises (SOEs) to MNEs in Russia.

Originality/value
The topic is not covered sufficiently in the literature. The paper is based on the recent findings by the paper co-authors.
Gradual Internationalization vs Born-Global/International new venture models
Authors: Paul Justin , Rosado-Serrano Alexander 
Published: February 2019

Purpose
During the last two decades, studies on the theoretical models in the area of international business (IB), such as gradual internationalization and the born-global firms, have gained the attention of researchers. The purpose of this paper is to critically review the studies on the process of internationalization (Gradual Internationalization vs Born-Global/International new venture models) to identify the research gaps in this area and to prepare a future research agenda.

Design/methodology/approach
Systematic literature review method was employed for this review. The authors highlight the findings from prior studies, compare and contrast salient characteristics and features, based on the articles published in journals with an impact factor score of at least 1.0, and provide directions for research.

Findings
The authors find that there are several areas that were under-explored in prior research. There is a great potential for theoretical extension and theory development in this field as it covers the tenets of four subjects: IB, marketing, strategic management and entrepreneurship.

Originality/value
There is no comprehensive/integrated review exploring the methods/variables and constructs used in prior studies integrating gradual internationalization/born-global models based on all the articles published in well-regarded academic journals. This review seeks to provide deeper insights, which help us to contribute toward the development of this research field.
Political connections, corruption and tax evasion: a cross-country investigation
Authors: Khlif Hichem , Amara Ines 
Published: February 2019

Purpose
This paper aims to examine the association between political connections and tax evasion and test whether corruption level affects this relationship.

Design/methodology/approach
Tax evasion measure is based on Schneider et al. (2010), while country’s political connection trend is based on Faccio (2006).

Findings
Using a sample of 35 countries, the authors document that political connections are positively associated with tax evasion and this relationship becomes stronger for high corrupt environment.

Originality/value
The findings have policy implications for countries aiming to combat tax evasion as political connection trends in one country reduce the level of tax compliance. In addition, political connections and corruption play a complimentary role in increasing tax evasion practices.
Analysis of employee and management fraud in Tanzania
Authors: Zuberi Omari , Mzenzi Siasa Issa 
Published: February 2019

PurposeThe study aims to explore specific motivations, rationalizations and opportunities that are involved in the occurrences of both employee and management fraud in the context of an emerging African country, Tanzania. It builds and extends from the fraud triangle theory.Design/methodology/approachA survey was developed and administered to 114 participants who had witnessed, had examined or had been involved in fraud resolutions. The participants included fraud examiners, business managers and owners, victims, auditors, lawyers, and law enforcement agents. The data collected were analysed using descriptive analysis, principal component analysis and correlation analysis.FindingsThe results revealed six motivation factors that incentivize employees and managers to engage in fraudulent behaviours. These are business financial strain, social incentives and pressure, greed, operating problems, internal pressures and malevolent work environment. In addition, fraudsters rationalized their behaviour through five significant neutralization techniques identified as social weighting, transferring of blame, denial of injury, attitude and prior fraud history. Lastly, victim organisations were identified to have three main fraud opportunities: poor control environment, inadequate control activities and circumstances that allowed collusive behaviour among fraudsters.Research limitations/implicationsWhile the study attempted to explore the motivations, opportunities and rationalizations from the perspectives of the fraud-fighting professionals and witnesses, their views and suggestions might be different from the actual known fraudsters or incarcerated individuals.Practical implicationsBusiness organisations, fraud-fighting professionals and general community must understand the factors behind fraud occurrences, so proper measures may be taken to limit the frequency and amount of fraud losses.Social implicationsCreation of public awareness and dialogue necessary for the prevention, fighting and deterrence against all forms of fraud.Originality/valueDespite the occurrences of many scams in both public and private sectors, limited studies exist as to the triggers behind fraud occurrences in the context of the developing countries and whether these triggers are the same as in other contexts. This study is an attempt to fill this gap.