bluuebunny/crossref_metadata_2025_split huggingface dataset:
CSR and tax: a study in the transition from an ‘aggregate’ to ‘real entity’ view of corporations
Authors: McCredie Bronwyn , Sadiq Kerrie 
Published: June 2019

Purpose
The purpose of this paper is to empirically test whether corporates, via publicly disclosed sentiment and in response to government initiatives such as domestic corporate tax reform measures that address transparency, are beginning to view tax as a fourth dimension of corporate social responsibility (CSR).

Design/methodology/approach
To determine whether corporate attitudes towards tax are changing, representations about the corporate entity by a variety of stakeholders and through numerous channels were analysed using Leximancer software. These representations were in response to four distinct Australian domestic tax reform measures instituted during and subsequent to the Australian Government Senate Inquiry into corporate tax avoidance. The use of Leximancer, a data-analysis and mapping software that automates the coding of document text, delineates concepts and identifies themes, is well suited to the nature and size of the data used (Lodhia and Martin, 2011) and ensures the validity and reliability of the results (Dumay, 2014).

Findings
This paper provides evidence on the efficacy of global and domestic tax-reform measures that target tax avoidance through transparency. This is demonstrated by a progressive change in corporate attitudes towards tax and suggests a transition, albeit nascent, from the aggregate view to the real entity view of a corporation. As such, this study provides evidence of the inception of a corporate conscience when it comes to tax, whereby tax is instituted as a fourth dimension of CSR.

Research limitations/implications
Using a theoretical framework which adopts the historically accepted views of the firm, the authors argue that a shift from the aggregate view to the real entity view of a corporation will have the following implications: an expansion of the dimensional factors of CSR (economic, social, environmental and tax); a new standard or definition of corporate responsibility which encompasses both legal and moral considerations and has transparency at its core (Narotzki, 2016); and a new outlook where consumers realise that they have the power to influence and demand action from corporates.

Originality/value
This paper uses state-of-the-art software to empirically test the efficacy of global and domestic tax reform measures that target transparency, ultimately providing evidence supporting the adoption of these measures and the recognition of a new dimension of CSR, tax.
Quality versus volume of carbon disclosures and carbon reduction targets
Authors: Saha Anup Kumar , Saha Bipasha , Choudhury Tonmoy , Jie Ferry 
Published: June 2019

PurposeThis study aims to investigate the relationship between the quality and volume of carbon emission disclosures (CED) in UK higher educational institutions (HEIs), with an emphasis on the impact of the Higher Education Funding Council of England (HEFCE) carbon reduction target on such disclosures.Design/methodology/approachBased on stewardship theory, this study explores the decision usefulness of the CED by HEIs, i.e. whether a larger volume of CED means that it is more useful to readers and stakeholders. A framework was developed to measure the CED quality. The relationships between CED volume and quality were examined using the ordered probit regression model.FindingsCED volume in annual reports and HEFCE carbon reduction target were found to have a significant positive impact on CED quality. There exists a void in research with carbon disclosures by HEIs, an area which has been widely researched with regard to profit-seeking organisations. The study adds to the earlier related studies by its contribution about HEIs to the disclosure literature.Research limitations/implicationsThe study is distinct in investigating the relationship between volume and quality of CED by HEIs. However, the impact of CED would need to be clear to motivate the HEIs to engage in such disclosure. Thus, future studies should investigate the impact of both volume and quality of CED on reputation.Originality/valueThe study recognises that the characteristics of HEIs are distinct from profit-seeking organisations, which have been widely researched in literature. Generalising the research studies on profit-oriented companies for the most publicly funded UK HEIs may mislead any outcome. This study is distinct from the reader’s point of view in exploring whether more CED is more useful in better decision-making.
Advisor gender and advice justification in advice taking
Authors: Ribeiro Vinicius Farias , Hilal Adriana Victoria Garibaldi de , Avila Marcos Gonçalves 
Published: June 2019

Purpose
The purpose of this paper is to identify under what circumstances advisor gender and advice justification influence advice taking by managers.

Design/methodology/approach
The authors designed a quasirational managerial decision experiment with both analytic and intuitive cues. The design was a 2 × 2 between-subjects factorial, in which gender (male/female) and advice justification (intuitive/analytic) were crossed. The experiment involved two independent samples, taken from Amazon Mechanical Turk workers and Brazilian professionals.

Findings
Results suggest that, in general, analytic justification is more valued than intuitive justification. The findings also infer that depending on the advisees’ sample and providing that advice justification is analytic, quasirational scenarios seem to favor male advisors (MTurk sample) or both male and female advisors with “male values” (professional sample), as analysis is traditionally considered a “male value.”

Practical implications
Analytic justification will likely lead to more advice utilization in quasirational managerial situations, as it may act as a safeguard for the accuracy of the offered advice.

Social implications
The results might signal an ongoing, but slow, process leading to the mitigation of gender stereotypes, considering that the male gender stereotype was active in the MTurk sample, but not in the professional one.

Originality/value
This study contributes to the advice-taking research field by showing the interplay between advisor gender and advice justification in a quasirational managerial decision setting with both analytic and intuitive cues. In advice-taking literature, observations are usually collected from students. However, as this study focused on managerial decisions, the authors collected independent samples from MTurk workers and Brazilian professionals.
A note on the technology herd: evidence from large institutional investors
Authors: Uwilingiye Josine , Cakan Esin , Demirer Riza , Gupta Rangan 
Published: June 2019

Purpose
The purpose of this paper is to examine intentional herding among institutional investors with a particular focus on the technology sector that was the driver of the “New Economy” in the USA during the dot-com bubble of the 1990s.

Design/methodology/approach
Using data on technology stockholdings of 115 large institutional investors, the authors test the presence of herding by examining linear dependence and feedback between individual investors’ technology stockholdings and that of the aggregate market. Unlike other models to detect herding, the authors use Geweke (1982) type causality tests that allow authors to disentangle spurious herding from intentional herding via tests of bidirectional and instantaneous causality across portfolio positions in technology stocks.

Findings
After controlling information-based (spurious) herding, the tests show that 38 percent of large institutional investors tend to intentionally herd in technology stocks.

Originality/value
The findings support the existing literature that investment decisions by large institutional investors are not only driven by fundamental information, but also by cognitive bias that is characterized by intentional herding.
Applications of additive manufacturing at selected South African universities: promoting additive manufacturing education
Authors: Alabi Micheal Omotayo , De Beer Deon , Wichers Harry 
Published: June 2019

PurposeThis paper aims to provide a comprehensive overview of the recent applications of additive manufacturing (AM) research and activities within selected universities in the Republic of South Africa (SA).Design/methodology/approachThe paper is a general review of AM education, research and development effort within selected South African universities. The paper begins by looking at several support programmes and investments in AM technologies by the South African Department of Science and Technology (DST). The paper presents South Africa’s AM journey to date and recent global development in AM education. Next, the paper reviews the recent research activities on AM at four selected South African universities, South Africa AM roadmap and South African AM strategy. The future prospects of AM education and research are then evaluated through a SWOT analysis. Finally, the paper looks at the sustainability of AM from an education perspective.FindingsThe main lessons that have been learnt from South African AM research activities within selected universities are as follows: AM research activities at South African universities serve as a platform to promote AM education, and several support programmes and investments from South Africa’s DST have greatly enhanced the growth of AM across different sectors, such as medical, manufacturing, industrial design, tooling, jewellery and education. The government support has also assisted in the actualisation of the “Aeroswift” project, the world’s largest and fastest state-of-the-art AM machine that can 3D print metal parts. The AM research activities within South Africa’s universities have shown that it is not too late for developing countries to start and embrace AM technologies both in academia and industry. Based on a SWOT analysis, the future prospects of AM technology in SA are bright.Practical implicationsResearchers/readers from different backgrounds such as academic, industrial and governmental will be able to learn important lessons from SA’s AM journey and the success of SA’s AM researchers/practitioners. This paper will allow the major investors in AM technologies and business to see great opportunities to invest in AM education and research at all educational levels (i.e. high schools, colleges and universities) in South Africa.Originality/valueThe authors believe that the progress of AM education and research activities within SA’s universities show good practice and achievement over the years in both the applications of AM and the South African AM strategy introduced to promote AM research and the educational aspect of the technologies.
Corporate social responsibility and bankruptcy
Authors: Cooper Elizabeth , Uzun Hatice 
Published: June 2019

Purpose
This paper aims to examine corporate social responsibility (CSR) and corporate bankruptcy. Specifically, the authors ask the following research questions: Does CSR play a role in determining the likelihood of bankruptcy? Does CSR explain the difference in the probability of that firm eventually reorganizing and emerging from bankruptcy?

Design/methodology/approach
The authors address these questions by testing three CSR theories using a sample of 78 firms that filed for Chapter 11 bankruptcy during the period 2007 to 2014 along with a matched sample of firms that did not.

Findings
Overall, the findings indicate that stronger CSR firms are less likely to become bankrupt relative to weaker CSR firms, all else being equal. This result is in line with the stakeholder theory of CSR. However, results do not support the conjecture that CSR matters when it comes to bankruptcy emergence. While CSR seems to influence whether a company experiences bankruptcy in the first place, having strong CSR does not seem to help a firm once it has filed for Chapter 11.

Research limitations/implications
This paper extends the existing CSR literature but looks at CSR not from the angel of financial “success” but rather from financial “failure”.

Practical implications
The results could potentially help academics and practitioners alike in seeking understanding and reason behind CSR involvement and bankruptcy avoidance and success.

Originality/value
This is the first paper to test whether CSR plays a role in bankruptcy. The authors use a recent sample of firms with CSR scores that experienced a bankruptcy and a matched sample of CSR-scored firms that did not experience bankruptcy.
Sensitivity of economic policy uncertainty to investor sentiment
Authors: Rehman Mobeen Ur , Apergis Nicholas 
Published: June 2019

Purpose
This paper aims to explore the impact of investor sentiments on economic policy uncertainty (EPU). The analysis also considers the momentum effect, stock market returns volatility and equity pricing inefficiencies across markets, which, to the best of the authors’ knowledge, has not been addressed in the literature. The role of these control variables has collectively been considered to have important behavioral implications for international investors

Design/methodology/approach
Quantile regressions are used for estimation purpose, as it provides robust and more efficient estimates rather than those coming from the traditional regression model.

Findings
The momentum effect is negative and significant only at higher quantiles, while oil prices are positive and significant across all quantiles. The exchange rate exerts a negative and significant effect on EPU, whereas equity price volatility (i.e. investor sentiment) exerts a negative and significant impact on EPU in most of the quantiles.

Research limitations/implications
The results have important implications for international investors and policymakers, especially in terms of the breakdown of economic policy uncertainty across different sample markets. The breakdown of complete sample period into sub-samples acts as a robust analysis and documents the similarity of the results for the Asian and developed markets cases, but not in the case of the European markets.

Practical implications
The findings imply the importance of financial stability that impacts the accumulation of systemic risks and adds smoothness to the financial cycle in particular geographical areas.

Originality/value
The contribution of this paper is threefold. First, existing literature highlights and empirically tests the impact of economic policy uncertainty on different market, macro-economic and global control variables. The analysis, however, performs it in the reverse order, i.e. analyzing the impact of the momentum effect (investor sentiment variables), equity market inefficiencies and volatility (market variables) and exchange rates and Brent oil (control variables). Second, to check the sensitivity of economic policy uncertainty, the analysis analyzes a wide range of markets, segregated as emerging, developed and European regions over the sample period to generate region-wise implications. Finally, the analysis explores the relationship of aforementioned variables with economic policy uncertainty keeping in view the non-linear structure and prior evidence and investor sentiments and economic policy uncertainty in the regression model.
Printed soft angular/torque sensors using carbon black-silicone composite
Authors: Li Muyang , Assadian Mahtab , Ramezani Maziar , Aw Kean C. 
Published: June 2019

Purpose
This paper aims to propose the need for soft and flexible sensors that actually measure the turning angle and torque of a joint. Conventional rigid angular/torque sensors have compatibility issues in wearable applications due to its bulkiness, non-compliance and high rigidity.

Design/methodology/approach
The sensing element of the sensor is based on carbon black (CB)/Ecoflex composite, deposited via extrusion printing technique. A simple finite element analysis was used to explain the non-linearity and non-symmetricity behaviours of the sensor.

Findings
This prototype can measure the angular rotation up to ±180° and a maximum torque value of 0.6 Nm. The geometry of the printed CB/Ecoflex composite as piezoresistive trace has a significant effect on the output (resistance change) response.

Originality/value
This research explored an extrusion printing techniques that allow customization to construct a soft piezoresistive strain sensor, which can be used as an angular/torque sensor.
The ever-changing personality: revisiting the concept of triple-loop learning
Authors: Fahrenbach Florian , Kragulj Florian 
Published: June 2019

Purpose
Considering personality as changeable through a bottom-up process of altering states, habits and traits, constitutes a shift in the predominant paradigm within personality psychology. The purpose of this paper is to reconsider Bateson’s theory of learning and organizational triple-loop learning in light of this recent empirical evidence.

Design/methodology/approach
This paper uses a multi-disciplinary conceptual approach. Based on an integrative analysis of literature from recent work in personality psychology, four dimensions (process, content, time and context) are identified that allow linking personality change and triple-loop learning.

Findings
Identifying a bottom-up process of changing states, habits and traits as being central to change personality, allows for reconsidering Bateson’s theory of learning as a theory of personality development (Learning II) and personality change (Learning III). Functionally equivalent, organizational triple-loop learning is conceptualized as a change in an organization’s identity over time that may be facilitated through a change in responding to events and a change in the organization’s routines.

Practical implications
Interventions that change how organizations respond to events and that change the routines within an organization may be suitable to facilitate triple-loop learning in terms of changing organizational identity over time.

Originality/value
This paper contributes to the discussion on Bateson’s theory of learning and organizational triple-loop learning. As interest in personality change grows in organization studies, this paper aims to transfer these findings to organizational learning.
Dynamic capabilities, organizational learning and ambidexterity in a higher education institution
Authors: Souza Carla Patricia da Silva , Takahashi Adriana Roseli Wünsch 
Published: June 2019

PurposeThis paper aims to analyse how dynamic capabilities (DC) affect organizational learning (OL) in a Brazilian higher education institution (HEI) and how this relationship affects organisational ambidexterity (OA).Design/methodology/approachThe research strategy involves a qualitative, single case study. Data were collected through in-depth interviews, documentary research over a 15-year period and nonparticipant observation. Data were analysed using narrative analysis.FindingsThe results show that founders and managers influence the activities related to sensing, seizing and reconfiguring DC. They interpreted the new opportunities and shared them with other individuals. Gradually, a collective sense about the new ideas was constructed. New academic and administrative routines were created and an OL process took place at the HEI, which resulted in a valuable balance between exploration and exploitation (OA) for the organisation.Originality/valueThe study offers insight into how DC, OL and OA can be related. Although each construct has its own independent definition, there are similarities between them. The case study demonstrates how these theories were affected, and the research, therefore, makes a new methodological contribution regarding how to study DC, OL and OA as an integrative phenomenon.
Measuring player development outputs in European football clubs (2005-2006 to 2015-2016)
Authors: Bullough Steve , Coleman Richard 
Published: June 2019

Purpose
The Union of European Football Associations (UEFA) legislative intervention around “home-grown” player quotas came into effect for the 2006-2007 season, aiming to protect playing opportunities and the development of indigenous talent. Previous research has identified clear differences between clubs and club types regarding opportunities for academy players. This paper aims to examine the outputs from six European leagues (France, Germany, Italy, The Netherlands, Spain and England), identifying differences between national associations, club type, and on an individual club level. The paper investigates different league structure (in terms of allowing reserve teams in the professional leagues) and assesses UEFAs legislation in relation to programme theory (expected outcomes).

Design/methodology/approach
The study is based on playing data from 200 clubs and 3,329 indigenous players making their debut in one of the six leagues since 2006, and includes ten seasons of competition to 2015-2016.

Findings
The number of players produced and playing opportunities offered since 2006 are more prominent in the Spanish, The Netherlands, French and German leagues compared to Italy and England. For those clubs competing in all ten seasons, a similar pattern emerges with those four nations producing greater outputs. Four clubs significantly outperform others in terms of producing players reaching any top-six league first team, and for their own academy graduates. Additionally, the four leagues allowing reserve teams in their professional structure have a higher level of “output” for their academy players.

Originality/value
The paper discusses issues in the design of the legislation (not making nationality a factor and being unable to control other dominant variables) as key weaknesses to influencing change, and achieve the rationale cited by UEFA for its introduction.
Does size matter?
Authors: Ramchandani Girish , Plumley Daniel , Preston Harry , Wilson Rob 
Published: June 2019

PurposeThis paper aims to explore at what league size competitive balance reaches its best level through a longitudinal study and by using the English Premier League (EPL) as an example.Design/methodology/approachTo test the influence of league size on competitive balance in the EPL, the authors first calculated competitive balance scores for 22 seasons between 1995/96 and 2016/17 under the existing 20 team system. They then calculated a further ten normalised competitive balance scores for each EPL season by adjusting the league size to examine the league size threshold at which competitive balance in each season of the EPL was at its best level.FindingsThe analysis indicates that the current league structure of 20 teams compromises the overall level of competitive balance in the EPL in comparison with a league comprising between 10 and 19 teams. However, the authors cannot pinpoint the precise league size at which the EPL is most competitively balanced, as no significant differences were observed between the competitive balance indices for these league sizes.Originality/valueThe findings of this study have practical relevance for league organisers and the Union of European Football Associations given that they themselves have stated that competitive balance will be a big challenge for the European football industry in the coming years.