bluuebunny/crossref_metadata_2025_split huggingface dataset:
The role of energy management practices in boosting sales performance: a PLS-SEM multigroup analysis in Egypt and Tunisia
Authors: Sdiri Hanen 
Published: February 2025

Purpose
This study aims to explore the relationship between energy management practices – specifically energy consumption targets, energy efficiency improvement measures and energy consumption monitoring – and firm performance in the developing economies of Egypt and Tunisia. It seeks to determine how these practices impact total sales performance, providing insights for regional firms and policymakers.

Design/methodology/approach
This study uses data from the World Bank’s 2020 Enterprise Survey, focusing on firms in Egypt and Tunisia. This study uses partial least squares structural equation modeling to analyze the impact of energy management practices on total sales performance.

Findings
The findings reveal that, while energy consumption targets do not directly affect total sales performance in Tunisia, they significantly enhance energy efficiency improvement measures and energy consumption monitoring, indirectly influencing total sales performance. This finding highlights the critical role of comprehensive energy management strategies in improving firm performance.

Research limitations/implications
This study is limited to firms in Egypt and Tunisia, with cross-sectional data that do not capture the dynamic interactions of the variables over time. Future research should consider longitudinal data and expand this study to other developing economies. Using single-item measures for each variable suggests that more nuanced, multi-item measures could offer more profound insights.

Practical implications
For firms in Egypt and Tunisia, adopting comprehensive energy management practices, such as setting energy consumption targets, implementing energy efficiency measures and monitoring energy consumption, can lead to better sales performance by reducing energy costs, which can be reinvested in core business activities. Policymakers should support these practices through incentives and policies that promote energy efficiency and sustainability.

Originality/value
This study contributes to the literature by offering empirical evidence of the indirect impact of energy consumption targets on firm performance in developing economies. This underscores the importance of integrated energy management strategies to achieve the United Nations Sustainable Development Goals (SDGs), mainly SDG 7 (Affordable and Clean Energy) and SDG 12 (Responsible Consumption and Production), providing valuable insights for both policymakers and practitioners.
Digital transformation portrays a play or ploy for brands: exploring the impact of green gamification as a digital marketing strategy
Authors: Zafar Abaid Ullah , Sajjad Aqsa , Agarwal Reeti , Lamprinakos Grigorios , Yaqub Muhammad Zafar 
Published: February 2025

PurposeRapid development in modern technologies has led to the transformation of global marketing strategies. Concerned stakeholders are also trying to alter the course of sustainable activities to exploit the marketing opportunities available in the digital world. Green gamification platforms have been developed and are being espoused by brands to enhance their image and support the sustainable development entrenched in users’ engagement with international brands. These platforms can transform consumers’ cognitive learning and decisions; however, their probable role is not explored in this context. A framework based on behavioural reasoning theory and value consumption theory is proposed to investigate associations of gamification value, cognitive reasoning factors, engagement and contextual boundary elements.Design/methodology/approachPartial least square structural equation modelling was applied to the data of 413 players, which were collected using a cross-sectional approach from qualified respondents.FindingsResults indicate that gamification value inspires consumer engagement, with international brands and augments environmental consciousness; however, it also originates environmental complacency, but complacency does not significantly impact consumer engagement contrary to environmental consciousness. Besides, the interaction of a status-seeking lifestyle supplements environmental complacency and lessens the impression of environmental consciousness. The perceived sustainable image significantly enhances the influence of environmental consciousness towards consumer brand engagement, which is divergent from complacency.Originality/valueThis study offers implications for brands to utilize the digital uprising of gamification effectively in international markets. It proposes to transform the marketing strategies to bolster consumers’ engagement with international brands through gamification marketing strategies. This can help to achieve sustainable development goals worldwide more effectively.
Social media role in detecting food supply chain management challenges through blockchain technology
Authors: Chedrawi Charbel , Raya Katia , Kazoun Nahil 
Published: February 2025

Purpose
This paper aims to study social media (SM) role in detecting food supply chain management (SCM) challenges and the importance of the Blockchain technology (BCT) in presenting sustainable solutions to these challenges.

Design/methodology/approach
This paper follows a big data analytics approach by using text mining techniques and raw data from X/Twitter and processed using the open-source programming language R.

Findings
This paper shows that SM generally and X/Twitter particularly play a major role in detecting FSC challenges and in shedding the light on trends and gaps in food supply chain (SC), along with the main actors on SM that influence food SCM. This study also shows that BCT is a convenient technology to reconsider the structure of food SCM to ensure higher food safety and a better digitalization of food SC, especially in the Asian region, with the large population and key consumers in food market.

Originality/value
This study contributes to data and knowledge that try to fill gaps in research related to the role of SM in detecting food SCM challenges through BCT.
Navigating the ESG seascape: media sentiment toward ESG and corporate strategies
Authors: Tan Weijie , Dong Qi , Xu Cheng , Sun Yanqi 
Published: February 2025

PurposeThis study investigates how corporations navigate the increasingly prominent field of environmental, social and governance (ESG) through the lens of resource dependence theory (RDT). It aims to elucidate the strategic responses of companies to media-driven public sentiment on ESG, examining the alignment of their operations and competitive strategies – specifically differentiation and cost leadership – to the external resource of media ESG sentiment.Design/methodology/approachEmploying Python software, this research extracted over two million ESG-related news articles from Baidu News. Using machine learning and text analysis, the study assesses the media ESG sentiment and its correlation with the competitive strategies of China’s A-share listed companies over a period from 2007 to 2022. The approach leverages RDT to understand how firms adjust their strategies in response to media-driven public sentiment on ESG.FindingsThe findings indicate that positive media ESG sentiment acts as a crucial external resource, significantly influencing firms’ strategic alignment toward minimizing ESG public sentiment risks and enhancing competitive positioning, especially in the social (S) and governance (G) domains. This alignment is evident in firms’ adoption of differentiation and cost leadership strategies, affirming the study’s theoretical prediction within the RDT framework.Originality/valueThis paper provides a novel contribution by integrating RDT with the analysis of media-driven ESG sentiment to explore corporate strategic adjustments. It offers empirical evidence on the theory’s applicability in contemporary strategic corporate management, particularly in the context of ESG challenges. The research deepens the understanding of the interplay between media ESG sentiment and corporate strategy, highlighting the strategic importance of positive media sentiment in the ESG landscape.
Gains and hurdles for China to join the comprehensive and progressive agreement for Trans-Pacific partnership
Authors: Kelkar Raghuvir , Kalirajan Kaliappa 
Published: February 2025

Purpose
The current version of the Trans-Pacific Partnership (TPP), known as Comprehensive and Progressive Agreement for TPP (CPTPP) has opened itself to new membership. China formally applied to join the CPTPP Free Trade Agreement. With respect to China joining the CPTPP, some groups of researchers have argued that China’s accession would be a win-win situation for both China and CPTPP member countries. On the contrary, a group of researchers has argued that there would not be any significant gain to member countries of CPTPP. Analysis in this paper is restricted to examining the economic benefits to China by joining the CPTPP. The paper aims to make conjectures about what are the challenges China must face nationally and internationally to join CPTPP.

Design/methodology/approach
The methodology and the approach to do the empirical analysis concern using the stochastic frontier gravity model and the panel data covering the period 1995–2022 from the World Integrated Trade Solution developed by the World Bank.

Findings
The empirical results reveal that the CPTPP membership will facilitate China to improve its export efficiency in merchandise exports with the CPTPP member countries.

Originality/value
Though there are a few discussions on the accession of China to CPTPP, quantitative analysis of examining the impact of China joining the CPTPP on its export efficiency with the members of CPTPP has not been explicitly discussed in the literature. This study’s contribution is to fill this gap in the literature.
Enhancing property value prediction: a regression model with fine-grid geographic segmentation
Authors: Rhee Hongjai 
Published: February 2025

PurposeWe propose a novel scalable regression model that incorporates two-dimensional location dummies based on longitudinal and latitudinal coordinates. This approach easily achieves comparable levels of explanatory power to ML models while avoiding the interpretability challenges inherent in non-parametric ML techniques.Design/methodology/approachRegression models have long been a fundamental and effective toolkit in economic analysis, facilitating the validation of theoretical predictions and the examination of policy effects. However, their explanatory power is often constrained by linearity constraints or limited information, which can, in turn, distort the estimated marginal effects of explanatory variables. While machine learning (ML) models can serve as an alternative, their improved fit often comes at the cost of increased complexity in interpretation and inference. This paper proposes that incorporating geocoded information into the regression models for property values can significantly enhance explanatory power to a level comparable to ML models while preserving the simplicity of regression approaches. As a case study to validate the proposed method, we examine the impact of a recent deregulation policy in Korea on the market prices of the corresponding properties.FindingsBy accounting for location-specific heterogeneity in its full magnitude, our model provides more accurate and reliable estimates for policy evaluation. As a case study, this paper examines the effect of deregulation on apartment redevelopment in Korea, demonstrating how the proposed methodology can be applied to real-world policy analysis.Originality/valueWe propose a novel regression model that incorporates grid dummies for the longitudinal and latitudinal coordinates of the properties. This approach easily achieves comparable levels of explanatory power to ML models while avoiding the interpretability challenges inherent in non-parametric ML techniques.
Does gender diversity influence the relationship between financial reporting readability and audit fees? Evidence from an emerging market
Authors: Abdelazim Samir Ibrahim , Saleh Aly Saleh Aly , Diab Ahmed 
Published: February 2025

Purpose
This study aims to examine the relationship between financial report readability (FRR) and audit fees (AF) by bringing evidence from an emerging market. In addition, it reveals the moderating influence of board gender diversity (BGD) on such a relationship.

Design/methodology/approach
The authors analyzed data collected manually from the financial reports of Egyptian nonfinancial firms listed on the Egyptian Stock Exchange between 2016 and 2021 using Pooled OLS, Random effects, Fixed effects regressions.

Findings
The authors found a negative relationship between FRR and AF. Likewise, BGD is found to be negatively related to AF, and positively associated with FRR. In addition, the authors found that the negative association between FRR and AF is more pronounced in the case of BGD.

Originality/value
This paper contributes to previous research on the auditors’ reactions to the clarity of financial reporting as well as the role of board gender concerning the FRR-audit pricing relationship in emerging markets.
Blue finance, investment choice and optimal portfolio allocation
Authors: Mumtaz Muhammad Zubair 
Published: February 2025

Purpose
This study aims to empirically investigate the effect of a firm’s blueness on stock returns by developing the blueness index. Ocean firms listed on NASDAQ Baltic, Copenhagen, Helsinki, Iceland and Stockholm were selected to test the hypothesis.

Design/methodology/approach
This study uses the system generalized method of moments technique and finds an inverse relationship between blueness and stock performance. As an alternative, their impact on stock performance is investigated using the environmental, social and governance (ESG) and environment (E) ratings. Additionally, by considering the blueness component, this study suggests a theoretical model to evaluate the utility function of the portfolio.

Findings
The results reveal that high-blue firms obtain lower returns than low-blue firms. This finding illustrates that high-blue firms obtain lower returns, as they comply with “blue” factors, and the possibility of risk would be lower. This study finds that lower ESG and E scores indicate ocean firms create lower emissions. Therefore, investors of high-blue firms obtain lower returns. To test the robustness of the blueness index, this study examines the effect of ESG and E ratings on a firm’s blueness. The results identify an inverse relationship between the ESG/E score and the blueness, illustrating that high-blue firms emit lower ocean emissions. The results of a theoretical model report that the proportion of investment in high-blue firms is higher for optimizing portfolio allocation.

Originality/value
This study determines firms’ blueness and impact on stock return. This study also considers ESG and E scores to identify their effect on ocean firm’s performance. The results contribute a theoretical understanding of factors determining the proportion of investment in high- and low-blue firms to optimize their portfolio.
Market, news sentiments, and twitter happiness on adaptive herding behaviour of investors in Shariah-compliant stocks
Authors: Ooi Kok Loang 
Published: February 2025

Purpose
This study aims to examine adaptive herding behaviour in Shariah-compliant stocks across Malaysia, Indonesia and Saudi Arabia. The objective is to investigate how market sentiment, news sentiment and investor happiness influence herding behaviour in these markets from 1 January 2015 to 31 December 2023, using a total sample size of 1,106 stocks.

Design/methodology/approach
This study utilises data from the S&P IQ Database, Thomson Reuters MarketPsych Indices, Bloomberg Sentiment Analysis and Hedonometer. To analyse the data, the Cross-Sectional Absolute Deviation model was applied along with static regression models, rolling window regression and quantile-on-quantile regression.

Findings
The findings reveal significant herding behaviour in all three markets, with varying degrees of volatility and sensitivity to sentiment. Investor happiness and market sentiment were found to positively influence herding behaviour, particularly during periods of low market returns or high stress, whereas negative news sentiment disrupted herding behaviour.

Practical implications
This study highlights the adaptive nature of herding behaviour in Shariah-compliant stocks, emphasising the role of sentiment in shaping investor decisions. These findings provide valuable insights for regulators and policymakers in designing strategies to mitigate irrational market movements and encourage more stable investment environments.

Originality/value
This study contributes to the limited literature on adaptive herding in Islamic financial markets. This underscores the importance of sentiment measures in understanding investor behaviour and offers practical insights into the behavioural dynamics in Shariah-compliant markets. This study also provides a foundation for future research on sentiment-driven investment strategies and regulatory policies in Islamic finance.
Impact of corporate culture and stakeholder type on corporate social responsibility disclosure (CSRD): a Kuwaiti study
Authors: Al Faraj Mohammad 
Published: February 2025

Purpose
This study aims to examine whether corporate culture and stakeholder type influence the level of corporate social responsibility disclosure (CSRD) and, if so, the motivations behind this.

Design/methodology/approach
An experimental method was adopted in this study to achieve the research objectives by evaluating the perceptions and motivations for CSRD among 120 participants (financial managers and accountants) from 50 financial institutions listed on Boursa Kuwait.

Findings
Results indicate that perceptions of CSRD are strongly affected by stakeholder type but not corporate culture. When these two factors are considered jointly, they do not affect the level of CSRD. Regarding motivations, participants from Conventional Financial Institutions seek legitimacy by opting to provide higher levels of CSRD to both shareholders and the general public than those from Islamic Financial Institutions.

Practical implications
This study has implications for three groups: institutions, society and accountants. Each group plays a crucial role in how financial institutions practicing corporate social responsibility (CSR).

Originality/value
Few studies have compared CSR practices between these two types of institutions, with most being descriptive. To the best of the author’s knowledge, this study is the first to use an experimental approach, which controls for all potential factors determining CSRD.
The accountant as a “business partner”: Maqasid Al-Shariah perspective
Authors: Zakaria Zamzulaila , Zakaria Zarina , Abu Bakar Intan Suryani 
Published: February 2025

Purpose
This study aims to discuss the roles of the accountant as a “business partner” who provides “value-added” services to the organisation; “value added” is conceptualised from the Maqasid Al-Shariah perspective.

Design/methodology/approach
Seven in-depth interviews were conducted, and observations were made during two meetings. Data from the interviews and observations were analysed using thematic analysis.

Findings
The authors noted that activities to educating, upholding justice and preserving maslahah by the accountants in this study had created a trust to the accountants and accounting practices in the organisation. The authors suggest that “trusted business partner” is the key characteristic for an accountant to be perceived as providing value-added services to the organisation.

Originality/value
This study contributes to the discussion on how accountants add value to organisations and adds to the limited body of accounting research that provides empirical evidence on Maqasid Al-Shariah perspective in understanding accountants’ roles.
An environmental, social and economic exploration of climate change impacts on Australian freshwater tourism: a rapid review of the literature
Authors: Downey Heather , Barbour Hannah , Adams Joanne , Spelten Evelien 
Published: February 2025

PurposeThe impact of climate change on Australian freshwater ecosystems has been clearly acknowledged, yet little is known about how climate change affects Australian freshwater tourism. This rapid review of the literature aimed to explore this pressing issue using lenses of environmental, social and economic justice.Design/methodology/approachA systematic search of electronic databases and available grey literature was completed in February 2023. Database searching identified 417 records. After removal of 36 duplicates, 381 records were screened, with 336 articles excluded. Another four publications were identified through hand-searching and a final review of 20 publications was completed in May 2023.FindingsVery few publications examined climate change impacts on Australian freshwater tourism, and there was a paucity of Indigenous-led research despite increased recognition of Indigenous water rights. Publications observing freshwater tourism’s vulner ability to climate change, particularly in the Murray Darling Basin, emphasised inaction and communities’ unpreparedness despite long-term acknowledgment of this issue.Originality/valueThis is the first review of literature that addresses climate change and Australian freshwater tourism. Research that centres Indigenous cultural knowledge of Country and is codesigned with rural communities is required to understand and respond to the urgency of climate change impacts on freshwater ecosystems and communities.
Interpreting the decades of earnings management
Authors: Abraham Manu , Kumar S. Santhosh 
Published: February 2025

PurposeThe present article aims at systematizing the literature on EM that spans over three decades (1987–2023) to analyze the growth and development in the EM research following changes in reporting standards, economic conditions and legislations over the period.Design/methodology/approachThe study covers 3,742 articles on earnings management (EM) indexed in SCOPUS and the Web of Science databases from 1987 to 2023. The study aims at the systematization of bibliometric data using R Studio, Biblioshiny and VOS Viewer software.FindingsThe study reveals that the research in the pre-SOX era gave more thrust to the development of cross-sectional models for the detection of accrual EM proxies, whereas research on EM had shifted to managerial discretions based on real transactions in the post-SOX era. Later, in the post-GFC era, the focus of EM research was redefined towards investor protection due to the collapse of the global economy that led to the erosion of investors’ wealth. In the modern era, research on EM focuses on ethical aspects such as CSR compliance, ESG framework and so on.Practical implicationsThe findings of the study will aid the policymakers in addressing the EM based on real transactions and also incorporate the variations and changes in multiple green reporting standards to ensure fairness and transparency in reported figures.Originality/valueThe study contributes to the existing literature by quadrisecting the entire research on earnings management to analyze the growth and development in EM research and makes novel suggestions that future research on earnings management can be expanded towards the role of non-financial disclosure in managerial discretions and also the insider biases in green reporting.