bluuebunny/crossref_metadata_2025_split huggingface dataset:
Understanding IFRS adoption
Authors: Riahi Olfa , Khoufi Walid 
Published: September 2019

PurposeThe purpose of this paper is to discern the impact of main behavioral factors that could affect the decision of adopting IFRS in developing countries (DCs). In other words, this work looks to identify the different variables that are likely to influence the adoption of IFRS in these countries.Design/methodology/approachThe methodological orientation of this research is to highlight and analyze the correlation between the cited factors and the IFRS adoption in DCs. Tested models are functions of logistic regression. To assess the parameters of these functions, the commonly used method is not that of ordinary least square but the maximum likelihood technique. In short, this study followed a hypothetical-deductive methodology by referring to the application of a logistic regression for each of the variables presumed to be analyzed. The authors implement this empirical model by using the neo-institutional approach and basing on a sample of 108 DCs.FindingsThe empirical results show that there exists a bidirectional causal relationship between the majority of the developed behavioral variables and the decision of whether adopting or unadopting IFRS by DCs. They also indicate through multivariate analysis that the selection of IFRS by DCs is primarily legitimized by institutional and social pressures (institutional isomorphism).Research limitations/implicationsIt is essential to indicate that some limits might be assigned to the study. They are attached principally to the use of a dichotomous dependent variable which presents a restriction in a sense where the robust inequality at the level of the numbers of the countries of sub-samples can relatively weaken the findings. There are also few studies that jointly analyze the behavioral dimensions within a country and the adoption of IFRS. Institutional theory emanated from the research has proved useful in escaping this limit.Practical implicationsThese empirical insights are of particular interest to local accounting standard setters of the selected countries since they can provide a better discernment of factors that can encourage the adoption of IFRS. Indeed, the research can be a reference for governments to better identify the economic, political and institutional obstacles that have an impact on behaviors which could compel countries to flee the adoption of IFRS. This paper will also be helpful for future research studying the links between human behavior and accounting in a general way. It should be noted that the results will be significant for future studies looking for real behavioral factors that drive a country to adopt an accounting framework. The studies will be able to use the empirical variables as a starting point and then they can extract new measures to identify the impact of behavior on decisions to adopt any standards.Originality/valueAt the present study, the authors strive to provide input to the literature by focusing on the determinants of the choice of an accounting practice in a DC reverberating to a new dimension which is the behavioral attribute.
Discretionary goodwill impairment losses in Europe
Authors: Gros Marius , Koch Sebastian 
Published: September 2019

Purpose
The impairment-only approach to goodwill has regularly been criticized for offering too much discretion to managers and facilitating the manipulation of goodwill impairment losses. Extant research provides mixed results on whether managers exploit their inherent discretion informatively or opportunistically. The purpose of this paper is to examine the determinants of discretionary goodwill impairment losses in Europe.

Design/methodology/approach
The authors divide goodwill impairment losses into economically induced and discretionary parts. Thereafter, the authors examine the determinants of discretionary goodwill impairments.

Findings
The results indicate that discretionary goodwill impairment losses are used opportunistically rather than informatively. The authors find that managers exploit their discretion to “clear the deck” and to meet or beat analysts’ forecasts. However, the opportunistic behavior is constrained by corporate governance and enforcement mechanisms.

Research limitations/implications
The findings contribute to the current discussion on the suitability of the impairment-only approach by introducing inferences on how areas of discretion inherent in goodwill impairment testing are associated with management incentives and governance mechanisms in a European setting.

Practical implications
The results offer enforcers and standard-setters important insights into how mangers exploit discretion in goodwill accounting. These insights can help to identify firms that are likely to infringe upon the applicable accounting standards.

Originality/value
In contrast to prior research, the authors analyze the association among management incentives, governance mechanisms and discretionary goodwill impairment losses rather than the association with total or expected goodwill impairment losses. Moreover, to the best of authors’ knowledge, there is little empirical evidence based on a European (IAS 36) setting.
Associations between the financial and industry expertise of audit committee members and key audit matters within related audit reports
Authors: Velte Patrick 
Published: September 2019

Purpose
The purpose of this paper is to focus on audit committees’ financial and industry expertise (FIE) and their impact on the readability of key audit matters (KAMs).

Design/methodology/approach
Based on an agency-theoretical framework, analyses are conducted of data from a sample of UK premium listed companies for the fiscal years 2014–2017 (i.e. 1,319 firm-year observations). Correlation and regression analyses are conducted to evaluate possible associations between FIE in audit committees and KAM readability. The author relies on popular readability measures (Flesch Reading Ease and Fog Index).

Findings
Audit committees’ FIE and KAM readability are positively connected. Combined FIE also has a stronger effect than either financial or industry expertise alone.

Research limitations/implications
Companies, regulators and researchers could be significantly affected by the finding that audit committees’ FIE can have a considerable impact on KAM readability.

Originality/value
The analysis of the link between audit committees’ FIE and KAM readability makes a contribution to prior empirical research on KAM.
Fuzzy probabilistic approach for risk assessment of BOT toll roads in Indian context
Authors: Patel Tirth Dineshkumar , Haupt Theo C. , Bhatt Tejas 
Published: September 2019

Purpose The built-transfer and operate (BOT) toll model has been a common approach for highway construction in India. Due to large amount of investment, many stakeholders and long concession period, Indian BOT toll roads become susceptible to different risks. Risk assessment is one of the essential and difficult steps of risk management that enables professionals to quantify and analyze the risks that may hamper the BOT toll project performance in terms of cost, quality, safety and time. The purpose of this study is to identify and assess the risk factors by the fuzzy probabilistic model.

Design/methodology/approach The comprehensive literature review has been carried out for identification of Indian BOT toll roads projects' risk factors. A structured questionnaire was prepared which was then filled by contractors, government officers, academicians, project managers and consultants. For risk assessment, a systematic quantitative-based fuzzy probabilistic model is proposed with the help of lab-view, as a risk assessment technique to simulate the impreciseness of human judgment and to improve the assessment accuracy.

Findings The risk assessment is one of the difficult tasks because BOT toll roads have complex structure. In this study, total 71 risks have been identified and categorized under 14 risk factors on a basis of case studies of Indian toll roads and literature review. All risks have been assessed by the fuzzy probabilistic model by lab-view. The land acquisition is the most crucial risk of BOT toll roads project which is subsequently followed by construction time and cost over-run. Also, Indian BOT toll roads are facing the traffic shortfalls critically, which became a reason toward declination trend for investment in BOT toll projects by the private players. Other risks like political risks, contractual and social risk badly are affecting the project performance. Early risk identification and assessment can be beneficial for the project, which is required to prepare the risk response strategy before the project commencement.

Originality/value This study throws light on comprehensive risk assessment and framework modeling of the risk assessment for the BOT toll roads project in India. This comprehensive risk assessor model can be used for BOT toll roads in Indian scenario for prioritization of the critical risk. It is important for the public and private sectors to establish an effective risk assessor model for public–private partnership (PPP) projects to achieve win-win condition for both.
Flow as a mediator between psychological ownership and employees’ subjective happiness
Authors: Fan Hsueh-Liang , Hou Sheng-Tsung , Lin Yu-Hui 
Published: September 2019

PurposeThe purpose of this paper is to explore flow as an underlying mechanism linking psychological ownership (PO) and subjective happiness and identify how flow affects employees’ subjective happiness.Design/methodology/approachTwo separate samples were used. Sample 1 examined the responses of 120 female spa workers. Sample 2 examined the responses of 334 male logistics technicians. Data were collected through paper-based questionnaires across two time points.FindingsPO was positively related to employees’ subjective happiness across both samples. Furthermore, PO has distinct impacts on employees’ subjective happiness through two distinct measures of flow: immersion and mastery. The authors found that immersion fully mediates the relationship between PO and employee subjective happiness in Sample 1, and mastery in Sample 2.Originality/valueThis is one of the first empirical studies to examine whether and how PO increases employees’ subjective happiness. The results contribute to the literature by providing a theoretical rationale for and an empirical analysis of a model wherein flow mediates the linkage between employees’ feelings of PO and their subjective happiness.
A model for financial viability of implementation of condition based maintenance for induction motors
Authors: Gugaliya Agam , Naikan V.N.A. 
Published: September 2019

PurposeWhen induction motors are considered, there is no specific cost model for net savings per year due to condition-based maintenance (CBM) covering various parameters such as downtime, energy, quality, etc. The purpose of this paper is to develop a cost model for the financial viability of the implementation of CBM for induction motors.Design/methodology/approachA literature review has been carried out to identify the existing failure modes of motor, available condition monitoring techniques, the usefulness of CBM and different maintenance models available. Then, a cost model considering all parameters has been proposed.FindingsA cost model has been proposed for the maintenance of induction motors. Method for the economic evaluation of the model has also been suggested in the paper. The application of the model has been illustrated through a case study of a steel plant, which suggests that investment in the condition monitoring of induction motors increases the net profit of the organization.Research limitations/implicationsThe proposed model is specifically designed for induction motors. All the motors under consideration are assumed to be of the same specifications, and fault in any motor is supposed to have the same effect on quality, cost, criticality, etc., of the operation and end product.Practical implicationsThis paper will help the maintenance manager in decision making when maintenance action has to be carried out for a given motor under CBM for the better utilization of the equipment and resources. This paper also shows how to compute ROI on CBM investment.Originality/valueThe paper provides a cost model for the economic evaluation of implementing CBM for induction motors which will be useful to researchers and maintenance managers in effective decision making and maintenance planning. The methodology and the cost models are the original contribution of the authors.
Classification of rolling element bearing fault using singular value
Authors: Kumar H.S. , Pai P. Srinivasa , S Sriram N. 
Published: September 2019

Purpose
The purpose of this paper is to classify different conditions of the rolling element bearing (REB) using vibration signals acquired from a customized bearing test rig.

Design/methodology/approach
An effort has been made to develop health index (HI) based on singular values of the statistical features to classify different conditions of the REB. The vibration signals from the normal bearing (N), bearing with defect on ball (B), bearing with defect on inner race (IR) and bearing with defect on outer race (OR) have been acquired from a customized bearing test rig under variable load and speed conditions. These signals were subjected to “modified kurtosis hybrid thresholding rule” (MKHTR)-based denoising. The denoised signals were decomposed using discrete wavelet transform. A total of 17 statistical features have been extracted from the wavelet coefficients of the decomposed signal.

Findings
Singular values of the statistical features can be effectively used for REB classification.

Practical implications
REB are critical components of rotary machinery right across the industrial sectors. It is a well-known fact that critical bearing failures causes major breakdowns resulting in untold and most expensive downtimes that should be avoided at all costs. Hence, intelligently based bearing failure diagnosis and prognosis should be an integral part of the asset maintenance and management activity in any industry using rotary machines.

Originality/value
It is found that singular values of the statistical features exhibit a constant value and accordingly can be assigned to each type of bearing fault and can be used for fault characterization in practical applications. The effectiveness of this index has been established by applying this to data from Case Western Reserve University data base which is a standard bench mark data for this application. HIs minimizes the computation time when compared to fault diagnosis using soft computing techniques.
An exploration of the choice to comply voluntarily with SOX section 404(b)
Authors: Blankley Alan , Hurtt David , MacGregor Jason 
Published: September 2019

Purpose
Central to the Sarbanes–Oxley Act was a requirement that every company have an audit of its internal control over financial reporting. However, there were concerns that this requirement was overly burdensome, from a financial perspective, for small businesses. This concern promoted several delays in enforcing the law for small companies and ultimately caused congress to permanently exempt small businesses. Yet, there are some small companies that voluntarily elect to comply with the law. The purpose of this paper is to explore why these companies elect to incur these costly audits.

Design/methodology/approach
Using a sample of 5,834 non-accelerator US firms, this paper uses a robust logistic regression model to examine why some firms comply voluntary with SOX Section 404(b).

Findings
This study shows that small companies getting audits of internal controls may be doing so to restore investor confidence after reporting failures, to appear credible prior to raising funds, as a response to organizational changes, or in anticipation of being required to comply.

Practical implications
This study provides regulators with an improved understanding of when it is necessary to implement mandatory rather than voluntary guidance.

Originality/value
This study is the first to document why a client would voluntarily comply with SOX Section 404 (b).
Auditing and credit granting to SMEs: an integrative perceptual model
Authors: Palazuelos Estefanía , Herrero Crespo Ángel , Montoya del Corte Javier 
Published: September 2019

Purpose
The purpose of this study is to develop an integrative model of credit granting to small- and medium-size enterprises (SMEs) incorporating the loan officers’ perceptual factors about SMEs (risk and trust) and accounting information (quality and usefulness). Moreover, the role of auditing on credit granting has been studied.

Design/methodology/approach
The structural equation modelling (SEM) approach is used to test the joint effect of explanatory variables. Empirical evidence is obtained from a questionnaire administered to 471 bank loan officers in Spain. The questions are asked for both audited and not-audited firms.

Findings
The results obtained confirm that perceived risk and trust have a significant influence on the probability that SMEs can get access to credit and obtain better financing conditions. Additionally, this research supports the relevance of presenting high-quality accounting information, as it increases information usefulness for loan officers, which improves the perceived risk and trust on SMEs and leads to better credit granting. There are no significant differences on the model between the sub-groups of audited and not-audited SMEs, although the valuations are significantly better for the former.

Research limitations/implications
This study shows the need to consider subjective variables to understand properly the cognitive process underlying credit-granting decisions.

Practical implications
This research has relevant implications for the management of relationships between SMEs and banks.

Originality/value
This study contributes to the previous literature by proposing an integrative model of the variables that affect loan officers’ lending decision to SMEs, considering the influence of perceptual variables such as risk and trust, as well as the evaluation of the information available.
Diverting young men from gangs: a qualitative evaluation
Authors: Boulton Laura Jane , Phythian Rebecca , Kirby Stuart 
Published: September 2019

Purpose
Serious organised crime (SOC) costs the UK billions of pounds every year and is associated with significant negative health, social and well-being outcomes. The purpose of this paper is to evaluate whether young people can be diverted from involvement in SOC using preventive intervention approaches.

Design/methodology/approach
A qualitative thematic analysis was conducted on data collected from semi-structured interviews with practitioners involved in a six-month intervention which specifically aimed to divert “at risk” young people away from SOC involvement.

Findings
Themes arising from the analysis are: risk and vulnerability factors associated with young people involved in organised crime; what worked well during this intervention; what outcomes, both hard and soft, were generated; as well as, the specific challenges to the success of preventive programmes’ success.

Practical implications
Overall, the study highlights the problematic nature of diverting “at risk” youths from SOC and provides recommendations for future preventive intervention work in the field of SOC. Specifically, it suggests that longer-term interventions, targeted at younger children, may generate better behavioural outcomes if they focus on building trusting relationships with credible support workers (i.e. have lived experience of SOC).

Originality/value
With a growing body of evidence suggesting that young people are being increasingly exploited for organised criminal purposes, an approach which prevents involvement in SOC makes theoretical and economic sense. However, little research has empirically tested its utility in practice. This study seeks to address this gap.
Probiotic Bifidobacterium bifidum G9‐1 ameliorates phytohemagglutinin‐induced diarrhea caused by intestinal dysbiosis
Authors: Makizaki Yutaka , Maeda Ayako , Oikawa Yosuke , Tamura Saya , Tanaka Yoshiki , Nakajima Shunji , Ohno Hiroshi , Yamamura Hideki 
Published: September 2019

AbstractDiarrhea is largely caused by dysbiosis accompanying the hyperproliferation of Escherichia coli (E. coli). While current treatments can resolve the symptoms, they cannot suppress the proliferation of pathogenic bacteria in the intestine. Probiotics have numerous beneficial effects on host health, including restoring the balance of the intestinal microbiota. This study investigated the effect of the probiotic Bifidobacterium bifidum G9‐1 (BBG9‐1), which is active in intestinal dysbiosis, in the incidence of diarrhea, in the composition of the intestinal microbiota, and in the intestinal tissue of a rat model of phytohemagglutinin (PHA)‐induced diarrhea. The rats were treated with PHA, with and without BBG9‐1, and the microbiota composition throughout the intestine and stool was examined using high‐throughput 16S rRNA sequencing. In line with previous reports, PHA administration caused diarrhea as well as dysbiosis due to E. coli hyperproliferation. Histological findings indicated that the jejunal villus length was shortened. Rats that received BBG9‐1 showed clear improvements in dysbiosis, diarrhea symptoms, and jejunal villus length. Principal coordinates analysis demonstrated the microbiota profile to be more similar between the BBG9‐1 and normal groups than between the PHA and normal groups. These results indicated that BBG9‐1 suppresses the hyperproliferation of E. coli and restores the jejunal villus length, thereby improving dysbiosis, and in turn, alleviating the symptoms of diarrhea.
Council type and the determinants of municipal expenditure: A semiparametric analysis of South Australian local government
Authors: Tran Carolyn‐Dung Thi Thanh , Dollery Brian 
Published: September 2019

AbstractDespite the ongoing failure of ‘one‐size‐fits‐all’ policies in the realm of local government policymaking worldwide, such as municipal mergers, public policymakers across Australian local government, including South Australia (SA), remain committed to uniform policy prescriptions that do not take into account the characteristics of different categories of local authorities. Furthermore, although a substantial body of empirical work exists on municipal expenditure, the vast bulk of research effort has been directed at (a) determining whether council size by population systematically affects average costs and (b) ascertaining whether scale economies exist in specific categories of municipal service provision, especially in waste collection and water services. However, this empirical literature has largely ignored the question of whether the characteristics of specific categories of municipality systematically affect outlays, especially non‐discretionary environmental factors. This paper seeks to address this gap in the literature by examining empirically how council type influences the determinants of municipal expenditure in SA. We find that there is a significant difference in per household expenditures between the different categories of SA local authorities in terms of the various types of municipal outlays. Moreover, environmental factors have a differential impact on the various kinds of per household expenditures of each category of local councils.