bluuebunny/crossref_metadata_2025_split huggingface dataset:
Exploring law enforcement and public health as a collective impact initiative: lessons learned from Tasmania as a case study
Authors: Julian Roberta , Bartkowiak-Théron Isabelle , Hallam Jackie , Hughes Clarissa 
Published: April 2017

Purpose
The purpose of this paper is to examine the potential benefits as well as some of the practical barriers to the implementation of a collective impact initiative in law enforcement and public health (LEPH) in Tasmania, Australia.

Design/methodology/approach
The paper is based on a review of programs, agencies and initiatives that are at the intersection of LEPH in Tasmania, through an analysis of the findings in evaluation reports, and the views of practitioners identified at a workshop on LEPH held at a national AOD conference and facilitated by the authors.

Findings
The strengths of collective impact initiatives, particularly in LEPH, are presented and some weaknesses identified. Some major obstacles to the consolidation of LEPH initiatives include siloed ways of working and budgets, lack of leadership and political will. Some progress has been made in addressing these weaknesses, although addressing complex social problems by moving beyond inter-agency collaboration toward an integrated model of service provision remains challenging.

Practical implications
The authors argue that there are practical benefits to the adoption of a collective impact model to address problems in Tasmania that lie at the nexus between LEPH. In reviewing existing collaborations, the authors demonstrate the value of a structural mapping process to identify ways forward for government and non-government agencies that are inclined to go further in merging the two disciplinary areas. The authors offer some suggestions with respect to identifying the preconditions for a collective impact model and how to build on these to initiate action.

Originality/value
A significant proportion of the literature on LEPH remains at a conceptual and theoretical level. This contribution highlights some practical issues while looking at existing examples of collaboration across LEPH at a state level in Australia, and starts mapping a way forward for constructing more integrative LEPH initiatives.
Event-specific earnings management: additional evidence from US M&A pre-and post-SOX
Authors: Alsharairi Malek , Dixon Robert , Al-Hamadeen Radhi 
Published: April 2017

PurposeThe purpose of this paper is to re-examine the motivation to manage earnings in US mergers and acquisitions (M&As) by investigating whether the enactment of Sarbanes-Oxley act (SOX) has affected pre-merger earnings management.Design/methodology/approachThe authors used a sample of over 700 completed M&As of US public firms during 1999-2008. Using quarterly reports, they tracked down earnings management during the four quarters preceding the deal and consequently drew inferences about the implications of SOX on interim reporting practices.FindingsWe report evidence that in the post-SOX era, non-cash acquirers begin pre-merger upwards earnings management in an earlier quarter than in the pre-SOX era. Further, our evidence indicates that in the quarters prior to the takeover, targets engage in more aggressive upwards earnings management in the post-SOX era.Originality/valueUnlike what is anticipated regarding earnings management practices after SOX, the study reveals significant evidence of upward earnings management by firms engaging in M&A in post-SOX era.
The effect of disclosure regulation on the bias and accuracy of management earnings forecasts in Malaysian IPO prospectuses
Authors: Ammer Mohammed Abdullah , Ahmad-Zaluki Nurwati A. 
Published: April 2017

PurposeThis paper aims to examine the impact of disclosure regulation on the levels of bias and accuracy in management earnings forecasts disclosed in the prospectuses of Malaysian initial public offering (IPO). Specifically, the authors investigated the two environments of regulation (mandatory versus voluntary) to draw some conclusions regarding the benefits of regulating disclosure of management earnings forecasts.Design/methodology/approachA sample of 111 Malaysian IPOs listing on the Main Market of Bursa Malaysia from January 1, 2004 to February 29, 2012 was used. The paper uses both univariate and multivariate statistical analyses on this sample of IPOs.FindingsThe empirical results of these multivariate regressions indicated that disclosure regulation has positive and significant impact on the bias and accuracy of management earnings forecasts disclosed in IPO prospectus. In general, the study results suggest that using disclosure regulation to improve the quality of IPO earnings forecasts can be, to some extent, an effective strategy.Practical implicationsThe findings of this study have important implications for regulators and investors. The findings can provide them some relevant insights on the improvements to the earnings forecasts accuracy and trends of the forecast (optimistic or pessimistic) after the change from mandatory to voluntary disclosure. Thus, the authorities may learn whether this change is an effective policy or whether the regime of mandatory disclosure was better for IPO companies and should be reversed.Originality/valueThis study is regarded as the first attempt to investigate the impact of reforms in disclosure regulation on the quality of management earnings forecasts of IPO prospectuses in a developing nation such as Malaysia. In spite of this, the paper focuses on a single country, and it contributes significant insights to the debate about the credibility of IPO management earnings forecasts.
Antecedents of taxpayers’ intentions to engage in tax evasion: evidence from Barbados
Authors: Alleyne Philmore , Harris Terry 
Published: April 2017

PurposeTax evasion has been a major problem for governments around the world, with innovative and ever-changing schemes making the practice increasingly difficult to regulate. In light of this, this study aims to use the extended version of the theory of planned behaviour (TPB) (Beck and Ajzen, 1991) to predict individuals’ intentions to engage in tax evasion.Design/methodology/approachThe research adopts a two-stage approach for data collection and analysis. First, the authors obtained survey data from 150 taxpayers in Barbados to conduct multivariate analyses to test the validity of the study’s hypotheses. The authors also used several open-ended questions on the survey instrument to conduct thematic analyses to further explore the influence of the antecedents of intentions to engage in tax evasion. Second, the authors conducted a focus group with two tax officials and three tax advisors.FindingsThe authors find that attitudes toward the behaviour, perceived behavioural control and moral obligation are significant predictors of intentions to engage in tax evasion. Factors cited as encouraging tax evasion are perceived fairness, tax authorities’ institutional infrastructure and responses, potential financial benefit, perceptions of inequality, low level of trust in tax authorities, perceived poor use of tax revenues and poor treatment of taxpayers. Conversely, factors cited as discouraging tax evasion include fear of prosecution, high morals and potential adequate governmental regulation.Research limitations/implicationsThe study measures intentions to engage in tax evasion rather than actual behaviour. The study does not measure social desirability bias.Originality/valueThis paper tests the applicability of variables used in the extended version of the TPB to predict intentions to engage in tax evasion in a Caribbean-based emerging economy. It also applies a mixed-methods approach of collecting data from taxpayers, tax advisors and tax officials.
Knowledge of Islamic accounting among professionals: evidence from the Tunisian context
Authors: Ben Abd El Afou Rym 
Published: April 2017

Purpose
The paper is intended as an extension of the literature dealing with the Islamic accounting standards issued by the Accounting Auditing Organization for Islamic Financial Institutions (AAOIFI) and still not adopted in Tunisia. Its major aim is to investigate the Tunisian accountants’ basic knowledge and perceptions of Islamic accounting. The study has been designed for the sake of the Tunisian accountants’ predisposition to adhere to the AAOIFI standards, as a population directly concerned by an eventual adoption of such standards.

Design/methodology/approach
The paper opted for an exploratory study using a questionnaire survey based on the relevant literature. The questionnaire has included items pertaining to demographic areas, information sources, basic knowledge, key differences, valuation concepts, obstacles and advantages, educational and training needs regarding Islamic accounting. The conducted study has involved data collected from the part of 200 practitioners across a number of organizations and audit firms, sited at different regions and locations of the country, employing accounting graduates.

Findings
The reached findings suggest that even though Tunisian practitioners are not well aware of most of the AAOIFI standards’ pertaining topics, proponents of stand-alone AAOIFI standards, apart from IFRS, appear to outnumber its opponents. In this context, lack of training programs arranged by professional bodies is considered as the most serious impediment facing the implementation of the standards.

Research limitations/implications
In addition to the usual limitations associated with any survey research (particularly non-response bias and desirability bias), there, also, lies a sample related limitation, as the sample turns out to involve, essentially the private/corporate sector. Pertinent organizations, as the IFI’s, appear to be not well represented in the sample.

Practical implications
The results reached through this study would have some implications on the regulatory bodies, academicians and professionals. Thus, for the AAOIFI standards to be successfully implemented in Tunisia, entirety of concerned parties should take part in improving and consolidating the situation.

Social implications
Ultimately, studying differences in the views of jurisdictions, either those who have adopted the AAOIFI standards or those who have not, might provide certain guidelines to standard setters for potential revisions.

Originality/value
Few short articles have previously exanimate the perceptions and knowledge of accounting professionals on Islamic accounting issues, there is a scarcity of research regarding the subject. To the author’s knowledge, this paper is one of the rare studies of Islamic accounting in Tunisia.
Valero’s “Enterprise Politics”: a model of humanistic management and corporate governance
Authors: Calleja Ricardo , Melé Domènec 
Published: April 2017

PurposeThe purpose of this paper is to present and interpret the “Enterprise Politics Model (EPM)” developed by Professor Antonio Valero, Founder and first Dean of IESE Business School, University of Navarra, Spain.Design/methodology/approachDrawing from a careful reading of Valero’s writings in their original context and some developments of these by his followers, this paper systematically presents and discusses the key ideas of Valero’s model for management and corporate governance.FindingsThe main features of Valero’s philosophy of the firm and of senior management can be summarized in four points: the firm as a community of persons; the firm as an intermediate social institution serving the common good of society; the different nature of political and technical practice, which leads senior management to exercise practical reason – not only science or technique, and at the same time a kind of political art, or wisdom; and the role and responsibility of entrepreneurs and top management. Valero emphasizes the political nature of management and, from a practical perspective, suggests a global analysis based on four big areas of governance: business activity, managing structure, institutional configuration, and professional community. He makes his model applicable by developing “political procedures”.Research limitations/implicationsValero’s “EPM” is an original humanistic approach to management and corporate governance, with implications to business education. Valero’s contributions were based on his business and teaching experience and in a deep humanistic background, but adopted an intuitive outlook and need further conceptual development, actualization to contemporary business context and empirical research on the relationship between this model and performance.Practical implicationsValero’s “EPM” is a practically oriented humanistic approach to management and corporate governance which can be a realistic alternative to conventional, and often criticized, approaches to management and corporate governance. In fact, it has already been successfully applied in several companies.Social implicationsIn a context of growing discontent toward capitalism and the role of business in society, the “EPM” – discussed in this paper – shows how business might be run and organized to be socially responsible, contributing to the common good and respecting individual rights and flourishing.Originality/valueThe paper discusses, systematizes and interprets an innovative way of understanding management and corporate governance.
Omni-channel marketing, integrated marketing communications and consumer engagement
Authors: Manser Payne Elizabeth , Peltier James W. , Barger Victor A. 
Published: April 2017

Purpose
In this invited paper, the authors aim to offer an integrated marketing communications (IMC) framework for understanding how disparate customer touchpoints impact consumer engagement and profitability in an omni-channel environment. For each aspect of the framework, the authors recommend areas for further research.

Design/methodology/approach
The authors review literature linking personal and electronic channels of communication in an omni-channel context to consumer engagement, with an emphasis on channel and message unity.

Findings
Five major research areas were identified: research that better links omni-channel and IMC theory and practice; conceptual and empirical research that helps operationalize the consumer-brand engagement construct, including its antecedents and consequences; Build understanding of off- and on-line consumer-brand touchpoints and how they may enhance engagement and profitability; how omni-channel IMC best monetizes buyer–seller relationships; and omni-channel IMC in other consumer decision contexts.

Practical implications
The emergence of omni-channel marketing is breaking down the silos across available consumer-brand touchpoints. The intersection of effective omni-channel marketing and IMC strategic and tactical initiatives offers marketers an opportunity to engage their customers and to form profitable relationships.

Originality/value
The authors proposed an omni-channel IMC Framework and a research agenda for advancing the field. As this is a new area of inquiry, the authors argue for the development of other comprehensive frameworks, both for general omni-channel IMC conceptualizations.
Improving banner ad strategies through predictive modeling
Authors: Obal Michael W. , Lv Wen 
Published: April 2017

Purpose
The purpose of this exploratory, data-driven study is to identify the optimal banner advertising strategies for achieving different business metric goals, such as effective cost per activity, via unique predictive modelling methods.

Design/methodology/approach
The k-fold cross-validation method is used to build predictive models to analyze 18,956 online banner advertising records.

Findings
Banner ads with high visual complexity and attractive offers tend to draw users to participate in online activities, whereas voluntary banner ads with low visual complexity tend to draw user clicks. Further, banner ads with lower visual complexity tend to have lower costs. Finally, the third quarter of a year is the most important period for online advertising campaigns in terms of achieving the optimal effectiveness and cost for running internet banner ads.

Research limitations/implications
As only visual and temporal characteristics of internet banner ads are covered in this study, future research should concentrate on the specific language within each banner ad message. Further, this study does not specifically tie internet-specific metrics, such as activities, costs and clicks to business metrics, such as revenue and profit.

Practical implications
Advertisers can use the findings from this study to create an effective and cost-efficient banner advertising strategy. Specifically, firms should use larger banner ads with features and offers, advertise at the end of the year and use caution with rich media expandable banners and banner ad videos as they can significantly increase costs.

Originality/value
This is one of the first exploratory studies to use the k-fold cross-validation method to build predictive models to identify visual and temporal factors that significantly impact the effectiveness and cost of internet banner ads.
Data bibliometrics: metrics before norms
Authors: Stuart David 
Published: April 2017

Purpose
The purpose of this paper is to highlight the problem of establishing metrics for the impact of research data when norms of behaviour have not yet become established.

Design/methodology/approach
The paper considers existing research into data citation and explores the citation of data journals.

Findings
The paper finds that the diversity of data and its citation precludes the drawing of any simple conclusions about how to measure the impact of data, and an over emphasis on metrics before norms of behaviour have become established may adversely affect the data ecosystem.

Originality/value
The paper considers multiple different types of data citation, including for the first time the citation of data journals.
Content analysis of scholarly discussions of psychological academic articles on Facebook
Authors: Na Jin-Cheon , Ye Yingxin Estella 
Published: April 2017

Purpose
The purpose of this paper is to provide a comprehensive understanding of scholarly discussions of academic publications on the social web and to further discuss the validity of altmetrics as a research impact assessment tool for academic articles.

Design/methodology/approach
Facebook posts citing psychological journal papers were collected for both quantitative and qualitative analyses. A content analysis approach was adopted to investigate topic preferences and motivations for scholarly discussions among academic and non-academic Facebook users.

Findings
Non-academic users were more actively engaged in scholarly discussions on Facebook than academic users. Among 1,711 Facebook users in the sample, 71.4 percent of them belonged to non-academic users, while 28.6 percent were from an academic background. The Facebook users cited psychological articles with various motivations: discussion and evaluation toward articles (20.4 percent), application to real life practices (16.5 percent), self-promotion (6.4 percent), and data source exchange (6.0 percent). However, nearly half of the posts (50.1 percent) were simply sharing articles without additional user comments. These results implicate that Facebook metric (a count of mentions of a research article on Facebook), as an important source of altmetrics, better reflects the attitudes or perceptions of the general public instead of academia.

Originality/value
This study contributes to the literature by enriching the understanding of Facebook metric as an academic and non-academic impact assessment tool for scientific publication. Through the content analysis of Facebook posts, it also draws insights into the ways in which non-academic audiences are engaging with scholarly outputs.
Communicating online information via streaming video: the role of user goal
Authors: Aljukhadar Muhammad , Senecal Sylvain 
Published: April 2017

Purpose
The purpose of this paper, building on the media richness theory (MRT), is to propose that while communicating product information via streaming video should enhance outcome measures, such an enhancement will be evident mainly for users with equivocal, latent goals (i.e. recreational browsing) rather than for those with less equivocal, concrete goals (i.e. the search of a specific product).

Design/methodology/approach
The experiment involved 337 potential online consumers in Canada, and had full factorial design with four conditions (two methods to communicate product information: textual vs streaming video, and two goals: product searching vs recreational browsing). Analysis of covariance was used to test the hypotheses.

Findings
The results lent support to the hypotheses. The perceived information quality, trusting competence, and arousal for participants with recreational browsing goals were significantly affected when product information where communicated using streaming video. For participants with concrete goals (product searchers), the traditional textual method was as effective as the streaming video method.

Practical implications
The findings entice practitioners to use rich media such as the streaming video method to communicate online information predominantly for users with experiential browsing goals, and to use lean media for users with less equivocal, concrete goals.

Originality/value
The results contribute to the sparse literature that underscores the key role of user goal in shaping the effectiveness of online information. The results provide empirical support to the prediction of MRT that the use of rich media to communicate information is advantageous for users with latent, equivocal goals.
Altmetrics: an overview and evaluation
Authors: Williams Ann E. 
Published: April 2017

Purpose
The purpose of this paper is to provide an overview and critique of altmetrics, an understudied yet increasingly important arena of study for scholars, academics, and professional researchers.

Design/methodology/approach
The paper is organized into six parts: the first defines altmetrics; the second examines how altmetrics work; the third presents multiple typologies under which altmetrics can be classified and studied; the fourth details the technological capabilities of altmetrics; the fifth presents a critical evaluation of the “pros and cons” of altmetrics; and, the sixth outlines some directions for future and ongoing research.

Findings
The conclusions detail the strengths and limitations of altmetrics and point toward avenues for continued research and development.

Originality/value
This paper is among the first to provide a substantive review and evaluation of altmetrics for academics to consider when adopting, utilizing, and researching these tools.