bluuebunny/crossref_metadata_2025_split huggingface dataset:
Poles’ expectations about the transparency of physicians’ and patient organizations’ relationships with the industry: the quest for shedding light on pharmaceutical payments
Authors: Makowska Marta , Sillup George P. 
Published: October 2024

Purpose
This study aims to explore Poles’ views regarding pharmaceutical industry transparency, prompted by the Sunshine regulations in the USA and certain European countries.

Design/methodology/approach
An online survey of a quota sample of 1,057 respondents was conducted. The sample reflected the structure of the Polish population in terms of sex, age, size of place of residence, province and education.

Findings
Poles prioritize legal requirements for the disclosure of gifts, work payments and conference support to doctors over meals. Almost half of Poles (46.7%) would check doctors’ relationships with the pharmaceutical industry if they could, while 38.9% stated they would not seek care from doctors with a relationship. Older individuals, males, those with children and those unvaccinated against COVID-19 are more likely to support increased transparency in industry–doctor relationships. Poles prioritize transparency with patient organizations over doctors. More than half of them believe these organizations should receive support from the state (54.6%) than from the industry (43.4%). A majority of Poles (65.9%) desire to know a patient organization’s income sources before requesting their assistance, and as much as 69.3% of respondents want the law to require disclosures. Older individuals and recent health-care users are more likely to support transparency in pharmaceutical industry–patient organization relationships. Given significant social support for Sunshine regulations, legislators should consider its implementation, as in Poland, only self-regulations of the pharmaceutical industry exist.

Originality/value
In Poland, the discussion about implementing a transparency policy in these relationships has not even started. Furthermore, this study shows that there is significant public interest in such disclosure.
The role of financial knowledge in managing antecedents and repercussions of fundamental and technical anomalies: evidence from an emerging Asian economy
Authors: Ahmad Maqsood , Wu Qiang , Abbass Yasar , Ahmed Shakeel 
Published: October 2024

PurposeConventional theories of financial management are notably inconspicuous when considering the influence of heuristic-driven biases and fundamental and technical anomalies on institutional investors' investment decision-making performance and market efficiency, particularly, in emerging Asian economies. This study aims to explore the mechanism by which heuristic driven biases (i.e. cognitive heuristic biases and recognition-based heuristic biases) influence institutional investors' investment decision-making, investment performance and perceived market efficiency, with a mediating role of fundamental and technical anomalies and the moderating role of financial knowledge in Pakistan.Design/methodology/approachData were collected through a survey completed by 180 institutional investors trading on the Pakistan Stock Exchange. Structural equation modeling was used to analyze the data and test the hypotheses.FindingsThe results suggest that heuristic-driven biases have a significant negative influence on perceived market efficiency and investment performance and a significant positive effect on investment decisions of institutional investors. Fundamental and technical anomalies appeared to mediate these relationships. The results also revealed that financial knowledge moderates these relationships.Originality/valueThis study pioneers research on the links among heuristic-driven biases, financial knowledge, fundamental and technical anomalies and institutional investors' decisions and performance. This adds to the understanding of the role that heuristic-driven bias plays in investment management activities and enhances the appreciation of various behavioral aspects and their influence on investment decision-making and performance in an emerging market. It also contributes to the literature on behavioral finance, specifically the role of heuristics in investment strategies, which is still in its initial stage in developed countries, let alone in developing countries. The current research contributes to the literature by defining heuristic-driven biases as antecedents and fundamental and technical anomalies as intervening variables for irrational investment decision-making and poor investment performance. In addition, this study underlines the significance of utilizing financial knowledge to manage the antecedents and repercussions of fundamental and technical anomalies.
Enhancing econometrics instruction: a study on student acceptance of the flipped classroom
Authors: Cladera Magdalena 
Published: October 2024

PurposeThis study investigates the acceptance of the flipped classroom strategy among undergraduate econometrics students as well as the variables influencing students' preferences for the flipped classroom.Design/methodology/approachA quantitative approach was used, and a survey was administered to assess students' perceptions of their flipped classroom experience. An ordered logit model was estimated to explore the variables influencing students' preference for the flipped classroom compared to the lecture-based teaching method.FindingsStudents demonstrated a high level of acceptance of the flipped classroom as well as a perception that the activities conducted during face-to-face sessions were highly beneficial. Significant factors influencing preference for the flipped classroom include gender, attitudes toward econometrics, major, perceived usefulness of face-to-face activities and workload perception.Research limitations/implicationsThe findings of this study cannot be generalized to all econometrics courses, as they were derived from data collected in only one institution. Therefore, further research of this nature in different contexts is needed to gather more empirical evidence regarding the acceptance or rejection of the flipped classroom by econometrics students as well as the factors influencing it.Practical implicationsBased on the findings, several recommendations can be made for lecturers interested in implementing the flipped classroom and fostering its acceptance among their students.Originality/valueThis is the first investigation of the factors influencing the acceptance of the flipped classroom within the context of an econometrics course. Evidence of the acceptance of this methodology by students in this discipline can encourage more lecturers to implement it in their courses.
Speed matters for supply chain communication to acquire superior firm performance: carbon footprint communication
Authors: Lin Chun-Chien , Chiao Yu-Ching , Chang Yu-Chen 
Published: October 2024

Purpose
This paper aims to draw attention to the information processing of speed regarding the specific approaches by which suppliers respond to downstream and upstream communications. It examines supply chain management and three-way communication between raw material providers, manufacturing suppliers and buying retailers.

Design/methodology/approach
Previous studies have investigated upstream and downstream communication as key drivers for framing the consequences of supply chain communication speed. This study applied a three-stage communication speed mechanism survey and acquired 210 validly matched paired questionnaires between selling suppliers and buying customers in a retailing industry supply chain to better understand and systematically model the empirical communication speed.

Findings
Downstream and upstream communication positively increases supply chain speed, which is weakened by the dysfunctional competition scenario. To highlight performance, the faster the speed, the greater performance the superior firm will achieve.

Practical implications
Suppliers are looking to enhance speed for better resilience in dysfunctional competition disruptions. This study offers guidelines and specified carbon footprint scenarios to provide managerial insight into their sustainability performance with a greater information processing mechanism. Slower speed may be exactly what many firms and supply chains need to integrate sustainability initiatives.

Originality/value
This study contributes to the supply chain management literature by shedding light on communication and information processing, of which the speed mechanism eventually enhances firm performance.
Shaping the notion of #wellbeing in the therapy culture context: an analysis through Instagram narratives
Authors: Larrondo-Ureta Ainara , Peña-Fernández Simón , Morales-i-Gras Jordi 
Published: October 2024

PurposeThe aim of this paper is to (1) identify textual and visual themes and sub-themes associated with the #wellbeing hashtag on Instagram, (2) assess their varying levels of engagement and (3) investigate gender bias present in the analysed visual narratives.Design/methodology/approachThis study employs a range of big data analysis techniques to investigate various dimensions of wellbeing on Instagram. Initially, a sample of 9,844 posts was processed using data mining and text analysis methods to identify and categorise significant hashtags, which facilitated the classification of posts into thematic clusters through hierarchical clustering. Engagement was then assessed using non-parametric statistical tests. Additionally, computer vision models were used to analyse and classify visual narratives, grouping images into communities based on visual similarities. Finally, gender representation in the images was examined using object detection models.FindingsThe study reveals that the discourse around #wellbeing on Instagram is predominantly feminised and focuses primarily on mental, psychological and spiritual aspects. Therapeutic and positive psychology narratives are the most prevalent and engaging, while physical activity and nutrition play a relatively secondary role. Two major macro-narratives emerge: firstly, mental health and emotional wellbeing, often featuring hashtags related to therapy, self-discovery, spirituality and motivational quotes; secondly, though less prominently, themes and visual narratives concerning physical activity and healthy habits, emphasising exercise and nutrition.Originality/valueThe study identifies, for the first time in the academic literature, key themes and sub-themes in the textual and visual narratives on wellness on the social media (Instagram), offering evidence for its feminisation. These findings contribute to the academic discussion on the implications of the notion of wellbeing on Instagram in relation to “therapy culture”. This idea can be applied to other social media, as well as to other areas, such as working life, where diverse individualities and groups also coexist.
Key audit matters and restatement of financial statements: evidence from an emerging economy
Authors: Khuong Nguyen Vinh , Thi Ngoc Anh Doan , Minh Nhu Pham , Vu Tran Trong Tai , Thi Kieu Trang Nguyen , Hoang Kha Thy Dang 
Published: October 2024

Purpose
This study aims to examine the relationship between key audit matters (KAMs) and the restatement of financial statements, assessing their impact on the financial statement restatement process.

Design/methodology/approach
This study aims to examine the economic context of Vietnam by analyzing data from 170 listed enterprises on the Vietnam stock exchange from 2010–2021. Feasible generalized least squares and robustness regression are conducted to give results and conclusions.

Findings
The results show that the KAMs disclosure in the financial statements has not really significantly affected the quality of an audit, so the KAMs disclosure does not have too much impact on the restatement of financial statements. However, this study found that the number of disclosed KAMs would partly reflect the shortcoming that exists in companies' financial statements.

Practical implications
The authenticity of financial statements is crucial for companies to meet auditor requirements, particularly KAMs. Restatements can influence business decisions and provide more accurate financial information to stakeholders. Thus, studying the impact of KAMs on restatement is essential for improving the veracity and reliability of financial statements.

Originality/value
This study clarifies the important role of KAMs in financial statements to recommend investors to be more careful in considering KAMs disclosed by auditors in audit reports. In addition, this study helps to add an overview of KAMs in emerging markets like Vietnam, as well as helps stakeholders to improve the legal system on Accounting – Auditing in Vietnam.
Exploring the literature of halal and Islamic tourism: a bibliometric analysis
Authors: Alimusa La Ode , Ratnasari Ririn Tri , Ahmi Aidi , Putra Trisno Wardy 
Published: October 2024

Purpose
This study aims to analyse research trends, with particular emphasis on the most influential countries, institutions and top journals, as well as the most frequently cited articles, productive authors and co-authorship networks. In addition, this study identifies and analyses the primary research themes in halal and Islamic tourism and potential future research.

Design/methodology/approach
This research used Scopus from 2004 to 2023, focusing on articles referencing halal and Islamic tourism in the article title. The data were analysed using various software programmes, including the Bibliometrix R Package, VOSviewer, Harzing-PoP and Excel, used to conduct bibliometric and content analyses.

Findings
This study reveals a noteworthy increase in the number of publications related to halal tourism since 2016. The findings demonstrate the existence of four clusters of research in Halal and Islamic tourism literature. These clusters include marketing in halal and Islamic tourism, tourist satisfaction in halal tourism, halal tourism development and halal tourism from the perspective of Muslim tourists.

Research limitations/implications
This study’s bibliometric analysis was based solely on English-language articles in the Scopus database. Therefore, the findings may not be representative of all the research on halal and Islamic tourism.

Originality/value
This study provides valuable insights into the trends and patterns of research on halal and Islamic tourism, which can be used as a foundation for future research and provide a more comprehensive understanding of halal tourism research.
Digital inclusion and sustainable development goals
Authors: Alhassan Muftawu Dzang , Adam Ibrahim Osman 
Published: October 2024

Purpose
The purpose of the paper is to investigate the empirical linkages between information and communication technologies (ICTs), digital inclusion and sustainable development. This research aims to address a gap in the existing literature by exploring how ICT policies and digital inclusion efforts contribute to sustainable development outcomes across countries in developed and developing regions. Governments around the globe are increasingly relying on ICT policies to promote development in societies. Specifically, access and use of ICTs have been found to promote sustainable development across countries. Studies further argue the need for countries to bridge the digital divide to reap the full benefits of sustainable development. However, the empirical linkages between ICTs, digital inclusion and sustainable development have seldom been explored. This study is conducted to fill this gap in the literature.

Design/methodology/approach
This study relies on the capability approach and archival data for 130 countries from the network readiness index for 2021 to examine the nexus between ICTs, digital inclusion and Sustainable Development Goals (SDGs), using partial least squares structural equation modelling to validate the study’s hypotheses.

Findings
Findings show the positive effects of ICT access and ICT usage on digital inclusion. Digital inclusion was found to be significantly associated with SDGs. Furthermore, mediating effect results show the significant effect of digital inclusion on the nexus between ICT access and SDGs as well as ICT usage and SDGs.

Originality/value
To theory, this study uniquely shows through the capability approach how access and use of ICTs empower individuals to engage in information accessibility, sharing and communication and how it promotes safe and sustainable societies to achieve SDG11. To research, this study’s outcomes provide new insights into the links between ICTs, digital inclusion and SDG11. Unlike past studies investigating the nexus between ICTs in general and SDGs, this study shows how ICT access and use propels digital inclusion and SDG11.
Catalysts of successful WealthTech continuous usage: the role of fit factors, usage experience and digital nudging
Authors: Jisham Muhammed , Selvaraj Vanitha , John Abin 
Published: October 2024

Purpose
Driven by the explosive growth of artificial intelligence, WealthTech has played a pivotal role in reshaping the wealth management industry in recent years. Within this context, this study aims to explain the antecedents of users’ continuance intention to use the WealthTech platform by integrating the technology continuance theory (TCT), task-technology fit (TTF) and digital nudging.

Design/methodology/approach
To empirically test the research model, an online survey was conducted among 337 investors who had previously used WealthTech platform. The authors used partial least squares structural equation modeling (PLS-SEM) to assess the research model and test the hypotheses.

Findings
PLS-SEM results show that the proposed model has moderate explanatory power in explaining WealthTech continuance intention. The results also found that attitude, digital nudging and satisfaction are important drivers in promoting WealthTech continuance intention. According to importance performance map analysis, digital nudging, expectation confirmation and satisfaction are critical factors in explaining continuance intention, which require managerial action.

Originality/value
To the best of the authors’ knowledge, this is one of the earliest studies that analyze the determinants of WealthTech continuance intention by integrating TCT with TTF and digital nudging. The study’s findings highlight the importance of fit factors and digital nudging in promoting successful WealthTech services.
It’s in the group! Role of business group heterogeneity on the performance of M&A deals: evidence from India
Authors: Ahuja Sugandh , Puri Veerma , Jhunjhunwala Rohit 
Published: October 2024

PurposeWe integrate agency theory and extended resource-based view (ERBV) to examine the impact of business group heterogeneity on the performance of the business group affiliated firms.Design/methodology/approachThe differential ownership structure of business groups (degree of ownership by the promoter, domestic institutional and foreign institutional investors) determines the effect of intergroup heterogeneity, and the differential directors' interlocks (strength and type of directors in the interlocking arrangement) with the affiliated firms assess the impact of intragroup heterogeneity. Acquisition performance is operationalized through cumulative abnormal returns to the acquirer upon acquisition announcement and is computed using the standard event study methodology.FindingsWith 476 domestic and cross-border M&A deals announced in India between 2005 and 2021, our findings indicate that the firms affiliated with foreign and promoter-owned groups received positive announcement returns. Furthermore, the type of directors and the interlocks formed therein matter for an affiliated firm. While the affiliate’s executive and the non-executive non-independent directors on the board raise agency issues and negatively impact its performance, the independent directors mitigate them. Further, the market negatively views the interlocks formed by affiliated firms' non-executive, non-independent directors who undertake independent positions in other affiliated firms, as indicated by the negative announcement returns.Originality/valueTo the best of our knowledge, this is the first study to examine the impact of intergroup ownership heterogeneity on the acquisition performance of affiliated firms. Further, evaluating the effect of the type of interlocks in addition to strength is a distinctive feature of this research. This novel aspect of the study attempts to further understand the corporate governance of business groups and its implications, an area often referred to as the “black-box” in the business group literature.
Pedagogies of liberation in early childhood: diffractive documentation practices on more-than-human and human movements
Authors: Parnell Will , Molloy Murphy Angela , Quintero Elizabeth , Callaway-Cole Larisa 
Published: October 2024

PurposeThis research demonstrates diffractive documentation and practice as hopeful mechanisms in which early childhood educator-protagonists are proactive rather than reactive in their work with young children.Design/methodology/approachOur storying research process is a narrative-building approach, whereby we interrelate and diffract together to seek out new meaning and understandings and promote social justice-oriented actions.FindingsAuthors each share from burgeoning narratives to interrelate and show a collection of threads that deepen multiple meanings in our existence.Social implicationsIf we can assure deep support for all and an ethos of planet and place-caring, stretching beyond the status quo to children and place, then policies and practices can be changed for a greater good.Originality/valueHumbly, we maintain that first, if we listen with children and the more-than-human, they show empathy, creativity and generative learning, and through our diffractive (re)storying process, hope is found, producing actions and movements.
Epistemic Injustice in Budgetary Politics: A Response to Rachel Reeves's Mais Lecture
Authors: Watson Matthew 
Published: October 2024

AbstractRachel Reeves's March 2024 Mais lecture was an exercise in tempering hope that Britain's threadbare public services would soon be restored to health. The message of restraint might prove to be early confirmation of Reeves's instinctive governing philosophy, but it also reflected the fact that she was called upon to speak in a context of epistemic injustice. Senior Labour politicians must always accept greater scrutiny of their fiscal policy pronouncements than their Conservative counterparts. Their statements are also susceptible to disinformation, such that what Labour's opponents insist its frontbench team are hiding from the electorate often gets treated as a more authentic account of its plans than anything Labour says for itself.