bluuebunny/crossref_metadata_2025_split huggingface dataset:
Impact of corporate diversification on earnings management
Authors: Masud Muhammad Hammad , Anees Faisal , Ahmed Haseeb 
Published: April 2017

PurposeThe purpose of this research is to examine the effects of corporate diversification on earnings management.
Design/methodology/approachBased on listed firms regarding non-financial sector of Pakistan, the study runs mean comparison test along with panel least squares regression analysis.
FindingsThe results of the study suggested that locally diversified firms and combination of industrial and geographical diversified firms mitigate earnings management. In support of the earnings equalizing hypothesis, managers of diversified firms have less need for accruals management because diversified firms had more free cash flows which naturally reduces earnings variability. This study also found that diversified firms had no informational asymmetry problems which reject the asymmetric information hypothesis. In addition, debt ratios are also associated with large organizations, but it shows that the more debt ratios are negatively associated with earnings management. Mean comparison test is also conducted, but the results are same as the regression results which does not confirm asymmetric information hypothesis.
Research limitations/implicationsDifferent business segments are affected by the world financial crisis in 2008. Because of those financial shocks, the diversified firms are affected more. In future studies, results will become more favorable in context of diversified firms.
Practical/implicationsThe main function of earnings management is to make up the company for investors point of view to look healthier than it really is. But it may cause to disappointment for investors regarding loss of investment. It shows future projections of the company and has vital importance for investor’s perspective.
Social/implicationsThe misallocation of resources caused by earnings management refers to the value loss for society. Because the misallocation of funds will make that particular segment or division more vulnerable which ultimately make shareholders to go for entrenchment or liquidation. At the end, un-employment rises after entrenchment or liquidation and the society suffers.
Originality/valueThis research makes an important contribution to the accounting and management literature by providing new and significantly different evidences on the relative roles of corporate diversification and earnings management.
Looking beyond knowledge sharing: an integrative approach to knowledge management culture
Authors: Intezari Ali , Taskin Nazim , Pauleen David J. 
Published: April 2017

PurposeThis study aims to identify the main knowledge processes associated with organizational knowledge culture. A diverse range of knowledge processes have been referred to in the extant literature, but little agreement exists on which knowledge processes are critical and should be supported by organizational culture.Design/methodology/approachUsing a systematic literature review methodology, this study examined the primary literature – peer-reviewed and scholarly articles published in the top seven knowledge management and intellectual capital (KM/IC)-related journals.FindingsThe core knowledge processes have been identified – knowledge sharing, knowledge creation and knowledge implementation. The paper suggests that a strategy for implementing successful organizational KM initiatives requires precise understanding and effective management of the core knowledge infrastructures and processes. Although technology infrastructure is an important aspect of any KM initiative, the integration of knowledge into management decisions and practices relies on the extent to which the organizational culture supports or hinders knowledge processes.Research limitations/implicationsThe focus of the study was on the articles published in the top seven KM/IC journals; important contributions in relevant publications in other KM journals, conference papers, books and professional reports may have been excluded.Practical implicationsPractitioners will benefit from a better understanding of knowledge processes involved in KM initiatives and investments. From a managerial perspective, the study offers an overview of the state of organizational knowledge culture research and suggests that for KM initiatives to be successful, the organization requires an integrated culture that is concerned with knowledge processes as a set of inextricably inter-related processes.Originality/valueFor the first time, a comprehensive list of diverse terms used in describing knowledge processes has been identified. The findings remove the conceptual ambiguity resulting from the inconsistent use of different terms for the same knowledge process by identifying the three major and overarching knowledge processes. Moreover, this study points to the need to attend to the inextricably interrelated nature of these three knowledge processes. Finally, this is the first time that a study provides evidence that shows the KM studies appear to be biased towards Knowledge sharing.
Empowering group leaders encourages knowledge sharing: integrating the social exchange theory and positive organizational behavior perspective
Authors: Wu Wei-Li , Lee Yi-Chih 
Published: April 2017

PurposeKnowledge sharing usually happens in a work group context, but it is rarely know how group leaders influence their members’ knowledge-sharing performance. Based on social exchange theory (SET) and the perspective of positive organizational behavior (POB), this study aims to argue that a group leader’s positive leadership (e.g. empowering leadership) can help group members develop positive psychological capital which can increase their knowledge sharing.Design/methodology/approachThe authors conduct a multilevel analysis to explore the interrelationship among empowering leadership, psychological capital and knowledge sharing. The sample includes 64 work groups consisting of 537 group members, and empirical testing is carried out by hierarchical linear modeling.FindingsThe results show that empowering leadership in a work group has a direct cross-level impact on members’ knowledge sharing and that psychological capital partially mediates the relationship between empowering leadership and knowledge sharing. As a result, this study shows that group leaders with positive leadership can help their members develop better positive psychological resources, which should lead to better knowledge sharing.Originality/valueBased on the multilevel perspective and SET, this is the first study to explore how group leaders’ empowering leadership influences members’knowledge sharing. Depending on integrating the POB perspective into SET, this study is also the first one that connects two emerging and important research issues – POB and knowledge sharing.
Inquiry into the cultural impact on cost accounting systems (CAS) in Sri Lanka
Authors: Nagirikandalage Padmi , Binsardi Ben 
Published: April 2017

PurposeThe purpose of this paper is to critically explore the implementation of cost accounting systems (CAS) using content analysis. In particular, it aims to examine the impact of Sri Lankan cultural and local characteristics on the adoption of CAS. In particular, it examines the factors that facilitate or hinder the adoption of CAS in Sri Lanka.Design/methodology/approachPrimary data for the research were obtained by interviewing selected respondents from Sri Lanka’s manufacturing and service sectors. They were shortlisted using maximum variation sampling to obtain a representative cross-section of the national population. A total of 16 respondents were interviewed, which resulted in 57 interview paragraphs to be coded. Several theories were used to analyse them, namely, the theory of institutional isomorphism (homogeneity) and the theory of heterogeneity, as well as Clifford Geertz’s cultural theories.FindingsA cross-comparison between the findings and relevant literature indicates the existence of complete institutional isomorphism and partial institutional heterogeneity in Sri Lanka. Heterogeneity exists in organisations such as foreign multinationals, which have adopted unique and sophisticated CAS. In addition, inadequate access to information and the orientation of the local culture has affected the implementation of CAS in Sri Lanka, with a lack of awareness of the importance of CAS, a sluggish approach to costing and cultural values forming prominent barriers to its implementation. These findings are plausible in light of the relationship between a sluggish approach towards costing (a low cost awareness), and local attitudes towards the implementation of more efficient accounting practices such as CAS.Practical implicationsThis research is invaluable as a tool for Sri Lankan policymakers and practitioners, enabling the public and private sectors to provide education and training to enhance staff understanding and promote a positive attitude towards costing. With more efficient institutional CAS, the country’s economy will be more competitive internationally. As well as policymakers and practitioners, this research could be used by academicians for advancing theoretical development around the cultural triggers and barriers for adopting more innovative and fresher CAS in Sri Lanka.Originality/valueThe originality of this research can be justified on two counts. Firstly, although a wealth of research exists that examines the influence of culture on behaviour, this research specifically evaluates the impact of cultural factors on attitudes towards costing. These factors could be facilitators or obstructions for implementing CAS. Secondly, this research aims to combine both earlier and recent theories of institutionalism with Clifford Geertz’s cultural theory, to investigate how people and institutions in Sri Lanka adopt CAS. Earlier studies have focused merely on earlier theories of institutional homogeneity.
Writing write-downs: the rhetoric of goodwill impairment
Authors: Sandell Niklas , Svensson Peter 
Published: April 2017

Purpose
The aim of this paper is to study the rhetoric of goodwill impairment, more specifically rhetoric, as it is constructed in the form of accounts (i.e. statements that explain unanticipated or untoward behavior). The authors argue that goodwill impairment is not only a technical matter but also a rhetorical practice by means of which external scrutiny is responded to.

Design/methodology/approach
The data corpus consists of explanations provided by corporations regarding impairment of goodwill. Data were collected from annual reports from companies quoted on NASDAQ OMX Stockholm, Sweden. The impairment explanations were analyzed according to a taxonomy of account types. The explanations were subjected to close reading to discern the potential rhetorical functions of the different accounts.

Findings
Seven account types are identified and discussed, namely, excuse, justification, refocusing, concession, mystification, silence and wordification.

Research limitations/implications
There is a need for further research that explores the process of authorship (i.e. writing, editing, negotiating and revising) through which the texts of financial communication are produced.

Practical implications
The findings have implications for the future formulations of standards regarding qualitative explanations in financial reporting in general and explanations of goodwill impairment in particular.

Originality/value
The paper contributes to the knowledge about the use of natural language and rhetoric in financial communication.
Dynamic and static pricing in open-book accounting
Authors: Ellström Daniel , Hoshi Larsson Martin 
Published: April 2017

Purpose
The purpose of this paper is to understand differences between open-book accounting (OBA) using static prices and OBA using dynamic prices. The authors identify how these differences influence various aspects of customer–supplier relationships.

Design/methodology/approach
This paper is based on a case study involving a builders’ merchant and a wood manufacturer in the UK. The builders’ merchant under discussion has recently outsourced part of its production to the aforementioned wood manufacturer by using OBA with dynamic prices. For this case study, the authors have conducted interviews with multiple people from both parties in the agreement. Additional illustrative cases are provided through a study of other qualitative papers on OBA.

Findings
The authors find evidence supporting that, when dynamic prices are used in OBA, risk (unpredictability) is shifted from the supplier to the customer. Also, the customer frequently focuses on the supplier’s costs, both parties often aim for a long-term relationship and the customer becomes more dependent on the supplier, causing high interdependence. Furthermore, empirical evidence suggests that the customer finds price less important, and the reallocation of activities between the customer and supplier is easier in OBA setups in which dynamic prices are used.

Originality/value
This paper provides the first study of how differences between dynamic and static prices in OBA influence the customer–supplier relationship. This paper adds to the developing literature on OBA, in particular, as well as to literature on pricing, in general.
Behavioural response of the invasive Halyomorpha halys (Hemiptera: Pentatomidae) to host plant stimuli augmented with semiochemicals in the field
Authors: Morrison William R. , Allen McKenzie , Leskey Tracy C. 
Published: April 2017

Abstract
Although much work has focused on understanding how the invasive brown marmorated stink bug, or Halyomorpha halys, responds to pheromonal stimuli, very little research has explored the response of H. halys to plant volatiles and other host stimuli. The present study aimed to determine (i) whether more acceptable, less acceptable or unacceptable host plants augmented with plant volatile mixes and/or pheromone can enhance the retention capacity of plants for H. halys in the field and (ii) whether plant volatiles [apple, peach or green leaf volatile (GLV) mixtures] can increase attraction to pheromone‐baited pyramid traps.
The presence of the H. halys pheromone was the primary factor in increasing the retention capacity of tagged, released adults to host plants, although plant volatile mixtures added a small increase in retention. Plant species helped to modulate the effectiveness of both the pheromone and additional plant volatiles in retaining individuals. Plant volatiles did not increase attraction of adults to baited pyramid traps and may have inhibited the attraction of nymphs.
Overall, the results of the present study suggest that host plant stimuli, construed broadly, are important for the foraging decisions of H. halys, although further research is needed to identify the most effective stimuli.
Comparison of adverse pregnancy outcomes based on the new IADPSG 2010 gestational diabetes criteria and maternal body mass index
Authors: Jiang Shan , Chipps David , Cheung Wah N. , Mongelli Max 
Published: April 2017

BackgroundThe diagnostic criteria for gestational diabetes (GDM) have been controversial following the International Association for Pregnancy Study Groups (IADPSG) 2010 recommendations to lower the diagnostic fasting blood sugar level threshold.AimTo assess the pregnancy‐related outcomes of women according to the different diagnostic criteria for GDM adjusting for body mass index categories.MethodA retrospective observational cohort study was conducted on 4081 pregnant women with positive 50 g glucose challenge test but without pre‐gestational diabetes. Participants were grouped into four cohorts: no GDM (control group); GDM on Australasian Diabetes in Pregnancy (ADIPS) 1998 criteria only (treated); GDM on IADPSG 2010 criteria only (untreated); and GDM on both criteria (treated). The association of each cohort with pregnancy outcome measures, including birthweight centile, delivery gestation, primary caesarean section, shoulder dystocia and stillbirth, together with the effect of obesity, were examined.ResultsWomen diagnosed with GDM according to the IADPSG 2010 (untreated) but not the ADIPS 1998 criteria (treated) had an increased risk of being large for gestational age (LGA) (odds ratio (OR) = 2.45, 95% CI: 1.46–4.12, P = 0.001) and primary caesarean section (OR = 2.03, 95% CI: 1.23–3.35, P = 0.006) compared to control women. Among the women in this untreated group and women without GDM, obese women had an increased risk of LGA (OR = 3.82, 95% CI: 2.87–5.10, P < 0.001), shoulder dystocia (OR = 1.50, 95% CI: 1.03–2.19, P = 0.04) and primary caesarean section (OR = 1.63, 95% CI: 1.26–2.10, P < 0.001), compared to those women of normal weight. These associations remained significant on multivariate analysis.ConclusionUntreated women who would be diagnosed with GDM using the new criteria have an increased risk of pregnancy complications, with maternal obesity having an even greater risk.
Clinical phenotypes in asthma during childhood
Authors: Just J. , Bourgoin‐Heck M. , Amat F. 
Published: April 2017

SummaryAsthma is a heterogeneous disease characterized by numerous phenotypes relating to age of onset, triggers, comorbidities, severity (assessed by multiple exacerbations, lung function pattern) and finally the inflammatory cells involved in the pathophysiologic pathway. These phenotypes can vary over time in relation to changes in the principal triggers involved in the aetiology of the disease. Nevertheless, in a patient with multiple allergies and early‐onset disease (defined as multiple sensitizations and allergic comorbidities), the prognosis of asthma is poor with a high risk of persistence and severity of the disease during childhood. Future research will focus on classifying phenotypes into groups based on pathophysiologic mechanisms (endotypes) and the biomarkers attached to these endotypes, which could predict prognosis and lead to targeted therapy. Currently, these biomarkers are related to inflammatory cells associated with the asthma endotype, essentially eosinophils and neutrophils (and related cytokines) attached to Th‐2 and non Th‐1 pathways, respectively. The most severe asthma (refractory asthma) is linked to neutrophil‐derived inflammation (frequently associated with female sex, obesity and possibly disorganized airway microbiota) encountered in very young children or teenagers. Severe asthma is also linked to or a marked eosinophil inflammatory process (frequently associated with multiple atopy and, more rarely, with non‐atopic hypereosinophilic asthma in children) and frequently encountered in teenagers. Severe phenotypes of asthma could also play a role in the origin of chronic obstructive pulmonary disease in adult life.
Regulatory T cells: tolerance induction in solid organ transplantation
Authors: Vaikunthanathan T , Safinia N , Boardman D , Lechler R I , Lombardi G 
Published: April 2017

SummaryThe concept of regulatory T cell (Treg) therapy in transplantation is now a reality. Significant advances in science and technology have enabled us to isolate human Tregs, expand them to clinically relevant numbers and infuse them into human transplant recipients. With several Phase I/II trials under way investigating Treg safety and efficacy it is now more crucial than ever to understand their complex biology. However, our journey is by no means complete; results from these trials will undoubtedly provoke both further knowledge and enquiry which, alongside evolving science, will continue to drive the optimization of Treg therapy in the pursuit of transplantation tolerance. In this review we will summarize current knowledge of Treg biology, explore novel technologies in the setting of Treg immunotherapy and address key prerequisites surrounding the clinical application of Tregs in transplantation.
Alveolar ridge dimensional changes following ridge preservation procedure with novel devices: part 3 – histological analysis in non‐human primate model
Authors: Su Yingying , Tang Jianxia , Min Seiko , Guo Lijia , Liu Yitong , Xie Yilin , Xiong Jimin , Wang Songlin , Araújo Mauricio G. , Zadeh Homayoun H. , Liu Yi 
Published: April 2017

AbstractObjectivesThis study sought to investigate the histological changes following tooth extraction, ridge preservation and augmentation, using novel devices designed to obturate the oral orifice of extraction sockets (SocketKAP™) and provide structural support for sockets with defective bony walls (SocketKAGE™) in a non‐human primate model.Material and methodsSixMacaca fasciculariswere imaged by cone beam computed tomography to register their preoperative alveolar bone. Three teeth were extracted in each animal, yielding intact socket walls and were divided into three intervention groups: unassisted healing negative control (Group A); SocketKAP™ (Group B); filled with anorganic bovine bone mineral (ABBM) + SocketKAP™ (Group C). Three additional teeth were extracted in each animal, followed by surgical resection of the entire buccal alveolar bone and divided into three groups: negative control (Group D); SocketKAP™ + SocketKAGE™ (Group E); ABBM + SocketKAP™ + SocketKAGE™ (Group F). Animals were euthanized after 12 weeks, and treatment sites were examined by histology and histomorphometric analysis.ResultsControl sockets with unassisted healing (Groups A and D) underwent severe loss of bone width, height and total area (approximately 40–60% loss). Application of SocketKAP™ in sites with intact walls, as well as SocketKAP™ plus SocketKAGE™ in sites with defective buccal walls lead to higher preservation of alveolar bone height after 12 weeks post‐intervention. Addition of ABBM leads to the highest degree of alveolar bone dimensional preservation. Control sites with unassisted healing (Groups A and D), as well as sites treated with extraction socket devices (Groups B and E) without ABBM yielded higher percentage of vital bone, compared with sites filled with ABBM (Groups C and F). No adverse histological responses were noted to SocketKAP™ or SocketKAGE™ devices.ConclusionsSocketKAP™ + SocketKAGE™ devices proved effective in reducing post‐extraction alveolar bone resorption mediating favorable wound healing within sockets. Addition of ABBM was associated with reduced volumetric loss, although the bone fill was characterized by less mature as well as more woven bone.
CD80CD86 deficiency disrupts regulatory CD4+FoxP3+T cell homoeostasis and induces autoimmune‐like alopecia
Authors: Bae Ji‐Hyun , Hwang Woo‐Sung , Jang Yoo‐Jin , Lee Yoon‐Hoo , Jang Da‐Eun , Kim Jung‐Sik , Yeom Su‐Cheong 
Published: April 2017

AbstractAlopecia areata (AA) is an autoimmune disease that results in spot baldness in humans. Adequate animal models for AA are currently lacking. The objective of this study was to elucidate the mechanism of autoimmune‐like alopecia (ALA) in C57BL/6.CD80CD86‐deficient (B6.CD80CD86−/−) mice. Incidence and severity of alopecia were analysed in 58 B6.CD80CD86−/− mice using histological examination, flow cytometry, multiplex enzyme‐linked immunosorbent assay, quantitative RT‐PCR and CD25 inhibition test. Both male and female B6.CD80CD86−/− mice showed almost 100% incidence of hair loss at 40 weeks of age. Moreover, CD4+FoxP3+Treg (Treg) cell population in B6.CD80CD86−/− mice was significantly lower than in B6 mice, which presumably underlined autoimmune reaction. Histologically, B6.CD80CD86−/− mice showed CD4+ and CD8+ T‐cell infiltration around terminal follicle region and exhibited hair follicle destruction in the anagen or catagen stage. Negative correlation between the number of CD4+FoxP3+ Tregs and ALA was confirmed by the CD25 depletion test in B6 mice, as follicle destruction was similar to that observed in B6.CD80CD86−/− animals. CD80CD86 deficiency disrupted CD4+FoxP3+ Treg homoeostasis and prompted the development of ALA. We demonstrated that B6.CD80CD86−/− mice might have several advantages as an ALA model, because they exhibited high incidence of disease phenotype and epipathogenesis similar to that observed in human AA.