bluuebunny/crossref_metadata_2025_split huggingface dataset:
Country-level governance, accounting standards, and tax avoidance: a cross-country study
Authors: Zeng Tao 
Published: September 2019

PurposeThe purpose of this paper is to examine the impact of country-level governance and accounting standards on corporate tax avoidance.Design/methodology/approachThis paper is an empirical work using a sample of listed companies from 36 countries.FindingsThis paper finds that firms resident in countries with stronger country-level governance engage in less tax avoidance. Aspects of stronger country-level governance include higher government effectiveness and regulatory quality, and stronger enforcement of law and control of corruption. This paper also finds that firms adopting international accounting standards (IFRS) engage in less tax avoidance than those using local accounting standards. Further examination of the effect of interactions between country-level governance and the adoption ofIFRSon tax avoidance finds that there is a substitute relationship between country-level governance and the adoption ofIFRS.Social implicationsThis study has significant implications for policy makers, corporate management and academics. It documents that when a country implements governance targeting improving government effectiveness, enhancing regulatory quality, strengthening enforcement of laws and controlling corruption, this will lead to less corporate tax avoidance. It also shows that the adoption ofIFRSwill reduce corporate tax avoidance, probably by enhancing accounting quality and disclosure, and that the adoption ofIFRSprovides a bond mechanism in reducing tax avoidance in countries with weak governance.Originality/valueThis paper is the first study to examine the impact of country-level governance on tax avoidance at the corporate level. It is also the first study to examine how country-level governance interplays withIFRSin shaping firms’ tax avoidance activities.
Country-level corporate governance and protection of minority shareholders’ rights
Authors: Agyemang Otuo Serebour , Osei-Effah Mavis , Agyei Samuel Kwaku , Gatsi John Gartchie 
Published: September 2019

Purpose
This paper aims to examine how country-level corporate governance structures influence the level of protection of minority shareholders’ rights in the context of Africa.

Design/methodology/approach
Data are collected from the world competitiveness report for the period 2010-2015. To examine the validity of the study’s hypotheses empirically, the authors use ordinary least squares with correlated panel-corrected standards error (PCSE).

Findings
This paper offers additional empirical evidence on the level of protection of minority shareholders’ rights in Africa. It highlights that country-level corporate governance structures such as efficacy of corporate boards, strength of investor confidence, regulations of securities exchanges and the operation of the Big 4 accounting firms have significant positive impacts on the level of protection of minority shareholders’ rights.

Research limitations/implications
This paper fails to include all African countries because of non-availability of a report for some African countries. Thus, the findings on the level of protection of minority shareholders’ rights in a country are applicable to the countries used in this study.

Practical implications
This paper emphasizes on the relevance of country-level corporate governance structures to ensuring a reasonable level of protection of minority shareholders’ rights.

Originality/value
This paper partially fills the gap regarding the absence of an empirical cross-country study on how country-level corporate governance structures influence the level of protection of minority shareholders’ rights.
Quality and quantity of FTSE-100 segmental information reporting
Authors: Mardini Ghassan H. , Ammar Sameh 
Published: September 2019

Purpose
This study aims to explore the impact of international financial reporting standard no. 8 (IFRS 8) on segmental information reporting (SIR) after the post-implementation review (PIR) issued by international accounting standards board (IASB). This impact is examined in relation to quality and quantity as SIR dimensions represent, respectively, the level of reported items and segments. As a complement to this, the chief operating decision maker (CODM) identity is considered to understand the patterns of SIR dimensions.

Design/methodology/approach
The SIR of the UK financial times stock exchange 100 (FTSE-100) listed companies over the period 2013-2016 is the research’s scope. Several criteria were developed to ensure a representative research sample. A disclosure index approach was used facilitating the use of content analysis for data collection, which pertained to the dimensions of SIR published by the FTSE-100 following IFRS 8 PIR.

Findings
The IFRS 8 PIR has had several implications shaping the growing trend that is underpinned by the SIR dimensions published by FTSE-100 companies. First, the SIR quantity dimension positively corresponds over 2013-2016, but it still does not meet IASB’s demands. This, secondly, also applies to the quality dimension of SIR to uncover inconsistency with the existing knowledge being held regarding the introduction of IFRS 8. More specifically, the response of the FTSE-100 to mandatory and voluntary items seems to be in transition of substitution. Third, CODM’s identity was an insightful dimension in rationalising the understanding through the aforementioned dimensions. It is undertaken by boards of directors or executive committees and the case of the latter is associated with more disclose in relation to the CODM’s identity.

Practical implications
These findings reveal implications to: academics undertaking further research about IFRS 8 PIR to challenge or endorse this conclusion, using similar or alternative approaches; the stakeholders’ decision-making process; and policymakers to re-think the structure of mandatory and voluntary items.

Originality/value
This paper provides empirical evidence on the quality and quantity of SIR published by FTSE-100 companies following IFRS 8 PIR.
The effects of IFRS adoption and firm size on audit fees in financial institutions in Ghana
Authors: Coffie William , Bedi Ibrahim 
Published: September 2019

PurposeThis study aims to investigate the effects of international financial reporting standards (IFRS) adoption and firm size on auditors’ fees determination in the Ghanaian financial industry.Design/methodology/approachThe authors use the annual report of 52 listed and non-listed firms spanning from 2003 to 2014. Guided by the hypotheses, the authors conditioned audit fees on IFRS adoption and firm size and execute robust fixed effects panel regression.FindingsThe results show that IFRS adoption has a positive coefficient with audit fees suggesting that the adoption of IFRS, indeed, increases the audit fees paid by banks and insurance firms, as well as the industry as a whole. The results are consistent with the idea that IFRS adoption increases auditor efforts with respect to time and complex nature of some aspect of the standards. Again, as expected, the coefficient of size is positively and significantly related to audit fees. This indicates that the size of the auditee plays a vital role in determining audit fees.Research limitations/implicationsThe study is limited by industry (i.e. the financial services industry) and geography (i.e. Ghana). The authors propose further research that will widely consider other sectors and countries to improve the current scanty literature in this area. Besides, theoretically, the study is limited to the lending credibility theory and feels compelled to reiterate the importance of considering alternative theoretical perspective(s) in future research.Practical implicationsThis study is significant to practitioners as it demonstrates the importance of the determinants of the auditors’ fees. It helps auditors to apply the relevant charging formula when determining audit fees, while it helps managers to improve upon the quality of reporting to control audit bill and forecasting their audit expenditure.Originality/valueThe results of the study extend the literature on the cost side of IFRS adoption by investigating the financial services industry and non-listed firms in a new context, i.e. a developing country where this research is uncharted. The existing studies based their analysis on either cross-section or pooled analysis and shorter post-adoption period (Cameran and Perotti, 2014). However, using an extended post-adoption period data, the authors base the study on analytical panel model, which directly examine the cost side of IFRS adoption with size as joint key explanatory variables with emphasis on financial institutions and external auditors.
Prospects and restraints of green roofs for high-rise buildings in Sri Lanka
Authors: Charles Subaskar , Vidyaratne Herath , Melagoda Damithri Gayashini 
Published: September 2019

Purpose
Green roofs are acknowledged as a method to substitute greenery washed out by the urbanization. They provide many ecological and sustainable benefits of greenery; reduce the adverse effects of high-rise building constructions. Though this concept is more popular across many countries over the past few decades, still, implementation of this technology in Sri Lanka is new and scant. Hence, the purpose of this paper is to identify and analyze the potential of green roofs in high-rise buildings in Sri Lanka.

Design/methodology/approach
The data collection was conducted through expert interviews and questionnaire survey. Expert interviews were carried out to validate the prospects and restraints identified through literature review to the Sri Lankan context and analyzed using content analysis. Questionnaire survey identified the most significant prospects and restraints using descriptive statistics and paired sample t-test. Purposive sampling was used to select participants.

Findings
Reduction of air pollution, aesthetical appearance, thermal benefits and energy savings, reduction of an urban heat island effect, the addition of points in the green rating system are the top most significant prospects that need to be highlighted in promoting green roof systems in Sri Lankan high rises. Less space allocation on rooftops, lack of technical competence and lack of awareness and research are restraints that need most effective elimination strategies to encourage green roof systems.

Originality/value
The first identified and quantified prospects and restraints for green roof system in Sri Lankan high-rise buildings can be utilized by the government, donors, multi-lateral agencies to promote the sustainable development in Sri Lanka and this knowledge could be used in different scale awareness programs. The value of this paper is such that the paper discusses the links of green roofs with the other facets of sustainability. The new legal reforms and amendments in Sri Lanka could potentially be pending with findings of this study.
Controversies around geographical indications
Authors: Marie-Vivien Delphine , Carimentrand Aurélie , Fournier Stéphane , Cerdan Claire , Sautier Denis 
Published: September 2019

PurposeThe purpose of this paper is to advance our understanding of the links between the representativeness of the local community by those drafting and elaborating the specification of the geographical indication (GI), the market access and the use of the GI.Design/methodology/approachThe present study followed a comparative research design, building upon primary data from the field works dealing with the elaboration and development of GIs worldwide, from legislations on the protection of GIs and from secondary data, i.e. literature dealing with the elaboration of the GI specifications at case level or national/international level.FindingsThe GI is permeable to a multitude of objectives and the management of controversies represent the “price of participatory democracy”, which still needs to be under the umbrella of the justice of peace, the State authority. Representativeness does not necessarily conduct to equity and fairness. It depends on the heterogeneity of the value chain, which might lead to the dilution of the GI specificity. Mandatory membership might not be always the best option Transparency to guarantee the producer’s group works for the common good is essential.Originality/valueThe controversies in the elaboration of the GI product specification are directly induced by the controversies in the management of the GI either by the collective organisation of producers or by the public authority. Issues such as representativeness, mandatory membership, transparency and heterogeneity of the value chain are deeply analysed to understand the functioning of GI producers associations and their limits. The state intervention as justice of the peace appears necessary.
Customer involvement in product development
Authors: Melander Lisa 
Published: September 2019

PurposeBeing innovative and bringing new products to the market fast is important for firms to stay competitive. Customers are important for providing input to product developments in industrial markets. The purpose of this paper is to increase understanding of how firms use Voice of the Customer (VoC) in product development and how VoC can complement other customer involvement methods.Design/methodology/approachThe paper is based on a qualitative case study of a global leading and innovative firm, a maker of tools for the automotive industry. The study provides detailed insight into the implementation of VoC for product development.FindingsThe process of customer involvement in product development through VoC is explored. The study shows that by using the VoC method, firms can gather knowledge for input to product development projects while developing relationships with a larger number of customers. The findings point out that VoC can be modified to focus on customer needs related to product development as well as marketing efforts requiring cross-functional collaboration. The VoC method is suitable for combining with other customer involvement methods such as project involvement and pilot testing. Through VoC, firms have the chance to benchmark across industries and regions.Research limitations/implicationsThe paper provides insights into the VoC process of customer involvement aimed at product development. The case study provides an illustration of how an industrial firm uses VoC in product development. The paper points out the importance of managing external (customer) involvement in product development and internal (cross-functional) collaborations.Practical implicationsA set of questions that firms can ask themselves before embarking on customer involvement has been developed. The paper shows that customers can be involved at a number of points in time, have a wide range of roles and contribute different knowledge. VoC is suitable for combining with other customer involvement methods.Originality/valueThe contribution of the paper consists of a case study illustrating how customer involvement in product development can be achieved through VoC. A number of customer involvement methods for product development are discussed for combining with VoC, showing how different methods are complementary in product development.
Distributed manufacturing
Authors: Ul Haq Ijaz , Franceschini Fiorenzo 
Published: September 2019

PurposeThe purpose of this paper is to develop a preliminary conceptual scale for the measurement of distributed manufacturing (DM) capacity of manufacturing companies operating in rubber and plastic sectors.Design/methodology/approachA two-step research methodology is employed. In first step, the dimensions of DM and different levels of each dimension have been defined. In second step, an empirical analysis (cluster analysis) of database firms is performed by collecting the data of 38 firms operating in Italian mould manufacturing sector. Application case studies are then analyzed to show the use of the proposed DM conceptual scale.FindingsA hyperspace, composed of five dimensions of DM, i.e. manufacturing localization; manufacturing technologies; customization and personalization; digitalization; and democratization of design, is developed and a hierarchy is defined by listing the levels of each dimension in an ascending order. Based on this hyperspace, a conceptual scale is proposed to measure the positioning of a generic company in the DM continuum.Research limitations/implicationsThe empirical data are collected from Italian mould manufacturing companies operating in rubber and plastic sectors. It cannot be assumed that the industrial sectors in different parts of the world are operating under similar operational, regulatory and economic conditions. The results, therefore, might not be generalized to manufacturing companies operating in different countries (particularly developing countries) under different circumstances.Originality/valueThis is first preliminary scale of its kind to evaluate the positioning of companies with respect to their DM capacity. This scale is helpful for companies to compare their capacity with standard profiles and for decision making to convert the existing manufacturing operations into distributed operations.
Impact of board characteristics on firm dividends: evidence from India
Authors: Sanan Neeti Khetarpal 
Published: September 2019

Purpose
This study examined the impact of board size, independence and gender diversity on firm dividend payout. Furthermore, it examined whether the board characteristic–dividend payout relationship was moderated by free cash flows in the firm.

Design/methodology/approach
A total of 118 Indian firms representing multiple industries were examined for a period of four financial years from 2013 to 2016. The data are in panel form given the cross-sectional and time series nature of the study. Random effects specification was used for analysis

Findings
Results of the study indicated that the proportion of independent directors and proportion of female directors on the board have a negative and significant effect on dividend payout. In addition, the results showed a negative and significant moderating role of free cash flows, which implied that the magnitude of the impact of the proportion of independent directors and the proportion of female directors on the board on dividend payout is significantly greater in firms with high free cash flows. Overall, the results suggested that firms whose board characteristics signaled strong governance paid lower dividends.

Originality/value
This study contributes to a nuanced understanding of internal governance mechanisms by presenting evidence of the substitution hypothesis from an emerging economy, one in which firms operate within a unique regulatory framework of board composition.
Efficient and stable generalized auxiliary differential equation FDTD implementation of graphene dispersion
Authors: Ramadan Omar 
Published: September 2019

Purpose
The purpose of this paper is to present efficient and stable generalized auxiliary differential equation finite difference time domain (G-ADE-FDTD) implementation of graphene dispersion.

Design/methodology/approach
A generalized dispersive model is used for describing the graphene’s intraband and interband conductivities in the terahertz and infrared frequencies. In addition, the von Neumann method combined with the Routh-Hurwitz criterion are used for studying the stability of the given implementation.

Findings
The presented G-ADE-FDTD implementation allows modeling graphene’s dispersion using the minimal number of additional auxiliary variables, which will reduce both the CPU time and memory storage requirements. In addition, the stability of the implementation retains the standard non-dispersive Courant–Friedrichs–Lewy (CFL) constraint.

Practical implications
The given implementation is conveniently applicable for most commonly used dispersive models, such as Debye, Lorentz, complex-conjugate pole residue, etc.

Originality/value
The presented G-ADE-FDTD implementation not only unifies the implementation of both graphene’s intraband and interband conductivities, with the minimal computational requirements but also retains the standard non-dispersive CFL time step stability constraint.
Comparison of 8/6 radial and axial flux switched reluctance machines
Authors: Aydoun Racha , Parent Guillaume , Tounzi Mounaim , Lecointe Jean-Philippe , Komeza Krzysztof 
Published: September 2019

Purpose
This paper aims to deal with a performance comparison of an 8/6 radial-flux switched reluctance machine (RFSRM) and an axial-flux switched reluctance machine (AFSRM), presenting equivalent active surfaces.

Design/methodology/approach
An axial machine was designed based on the equivalent active surfaces of a radial one. After estimating the machine inductances with a reluctance network, finite elements numerical models have been implemented for a more precise inductance determination and to estimate the electromagnetic torque for both machines. Finally, the AFSRM was thoroughly examined by analyzing the impact of some geometric parameters on its performance.

Findings
The comparison of the RFSRM and AFSRM at equivalent active surfaces showed that the obtained axial machine is more compact along with an improvement in the electromagnetic torque.

Practical implications
The equivalent AFSRM is more compact, therefore more interesting for transport and on-board applications.

Originality/value
The RFSRM and AFSRM performance comparison using the same active surfaces has not been done. Moreover, the AFSRM presented has a rare design with no rotor yoke and where the rotor teeth are encapsulated in a nonmagnetic structure, allowing a more compact design.