bluuebunny/crossref_metadata_2025_split huggingface dataset:
Effects of cold deformation on electrochemical corrosion behaviors of 304 stainless steel
Authors: Wang Jiamei , Zhang Le Fu 
Published: March 2017

Purpose
The purpose of this study was to investigate the effects of deformation-induced martensite on electrochemical corrosion behaviors of 304 austenitic stainless steel in a simulated primary water environment of a pressurized water reactor nuclear power plant with boric acid and lithium hydroxide contaminated with chloride by potentiodynamic polarization, electrochemical impedance spectroscopy (EIS), Mott–Schotty curves and X-ray photoelectron spectroscopy (XPS).

Design/methodology/approach
The effects of deformation-induced martensite transformation on electrochemical corrosion behaviors of 304 austenitic stainless steel was investigated in a simulated primary water environment of a pressurized water reactor nuclear power plant with boric acid and lithium hydroxide contaminated with 0.1 M Cl− by potentiodynamic polarization, EIS, Mott–Schotty curves and XPS in this paper.

Findings
The results revealed that the martensitic phase contents increased with the level of cold deformation. The general corrosion current density and the corrosion potential increased and decreased, respectively, with the increase of cold deformation degree. However, the pitting potential decreased as the cold deformation increased up to 20 per cent, then a slight increase was observed at 35 per cent cold working. It was found from Mott–Schottky curves and XPS analysis that as the cold deformation degree increased from 0 to 35 per cent, the doping concentrations of the oxide films increased; however, the film thickness decreased, which indicates that both density and integrity of the films are degraded significantly as the deformation degree increases, and this ultimately contributes to the significant increment of the general corrosion rate and reduction of the pitting corrosion resistance.

Originality/value
The effects of deformation-induced martensite transformation on electrochemical corrosion behaviors of 304 austenitic stainless steel was investigated in a simulated primary water environment of a pressurized water reactor nuclear power plant with boric acid and lithium hydroxide contaminated with 0.1 M Cl− by potentiodynamic polarization, EIS, Mott–Schotty curves and XPS in this paper.
Investment decisions and bank loan contracting
Authors: Ge Wenxia , Kang Tony , Lobo Gerald J. , Song Byron Y. 
Published: March 2017

PurposeThe purpose of this paper is to examine how a firm’s investment behavior relates to its subsequent bank loan contracting.Design/methodology/approachUsing a sample of US firms during the period 1992-2011, the authors examine the association between overinvestment (underinvestment) and three characteristics of bank loan contracts: loan spread, collateral requirement, and loan maturity.FindingsThe authors find that overinvesting firms obtain loans with higher loan spreads. Additional tests show that the effect of overinvestment on loan spreads is generally more pronounced in firms with lower reputation, weaker shareholder rights, and lower institutional ownership. The effect of overinvestment on collateral requirement is mixed, and investment efficiency has no significant relation to loan maturity.Research limitations/implicationsThe results are subject to the following caveats. First, while the study provides empirical evidence that investment efficiency affects bank loan contracting terms, especially the cost of bank loans, the underlying theory is not well-developed. The authors leave it up to future research to provide a theoretical framework to clearly distinguish the cash flow and credit risk effects of past investment behavior from those of existing agency conflicts. Second, due to data limitation, the sample size is small, especially when the authors control for corporate governance measured byG-indexand institutional ownership.Practical implicationsThe finding that overinvestment is costly to corporations suggests that managers should consider the potential trade-offs from such investment decisions carefully. The evidence also alerts shareholders and board members to the importance of monitoring management investment decisions. In addition, the authors find that corporate governance moderates the relationship between investment decisions and cost of bank loans, suggesting that it would be beneficial to design effective governance mechanisms to prevent management from empire building and motivate managers to pursue efficient investment strategies.Originality/valueFirst, the findings enhance understanding of the potential economic consequences of overinvestment decisions in the context of a firm’s private debt contracting. The evidence suggests that lenders perceive higher credit risk from overinvestment than from underinvestment, likely because firms squander cash in the current period by investing in (negative net present value) projects that are likely to result in future cash flow problems. Second, the study contributes to the literature on the determinants of bank loans by identifying an observable empirical proxy for uncertainty in future cash flows that increases credit risk.
Regulatory enforcement, financial reporting quality and investment efficiency: a pitch
Authors: Nguyen Nhut (Nick) Hoang , Truong Thu Phuong 
Published: March 2017

Purpose
This paper aims to apply the pitching research template developed by Faff (2015, 2016) to a research project on regulatory enforcement, financial reporting quality and investment efficiency.

Design/methodology/approach
The authors begin this paper by giving a brief commentary on using the pitching research template to identify the core elements of the research project. They will then describe their personal reflections on the pitch exercise itself.

Findings
The authors have found that the pitch exercise itself is an excellent way to clearly and efficiently present and communicate their thoughts on the research project with their co-authors in particular and other researchers in general.

Originality/value
The pitching research template developed by Faff (2015, 2016) is an interesting and effective tool to start a research journey in a straightforward and simple way to avoid unnecessary deviation from the planned research direction.
A longitudinal study of voluntary disclosure quality in the annual reports of innovative firms
Authors: Lim Si Jie , White Gregory , Lee Alina , Yuningsih Yuni 
Published: March 2017

Purpose
This paper aims to measure mean voluntary intellectual capital disclosure (ICD) quality score for a sample of Australian Stock Exchange-listed biotechnology firms in the 2003, 2006 and 2010 reporting periods. The aim was to use data for the same companies over the whole period to discover whether the quality of voluntary reporting practice was improving over time, measuring lagged-mean ICD quality score against possible determinants of management disclosure practice.

Design/methodology/approach
Mean ICD quality score, and associated frequency data, was measured against possible determinants of managers’ disclosure practice. The dependent variable was an 18-item classification of ICD based on Sveiby’s Intangible Assets Monitor (Sveiby, 1997). Data collected from S&P Capital IQ database were used to compare ICD disclosure quality with possible drivers: competition (capital intensity); performance (profit and market returns); monitoring (audit firm and ownership); and control variables (revenue and leverage).

Findings
Mean voluntary disclosures of internal capital and external capital lower the quality over time using paired sample t-test comparison against 2003 as a base year. The lowest quality disclosure was about human capital, and the highest quality was about internal capital. Individual disclosure items within internal, external and human capital classification showed that internal capital items (intellectual property, corporate culture, management processes and financial relations) and external capital item (customers) were the significant contributors. Investigation of drivers using Spearman’s correlation against lagged ICD data showed that performance (relative market returns) and monitoring (ownership diffusion) were significant drivers of voluntary ICD, both in expected and unexpected ways.

Originality/value
Voluntary ICD quality and quantity are rarely measured in the same paper. The findings are unique and interesting especially for innovative Australian R&D firms when compared to recent findings for a larger sample of French companies.
XBRL and the qualitative characteristics of useful financial information
Authors: Birt Jacqueline L. , Muthusamy Kala , Bir Poonam 
Published: March 2017

PurposeeXtensible Business Reporting Language (XBRL) is an internet-based interactive form of reporting language that is expected to enhance the usefulness of financial reporting (Yuan and Wang, 2009). In the UK and the USA, XBRL is mandatory, and in Australia, it is voluntarily adopted. It has been reported that in the not too distant future, XBRL will be the standard format for the preparation and exchange of business reports (Gettler, 2015). Using an experimental approach, this study assesses the usefulness of financial reports with XBRL tagged information compared to PDF format information for non-professional investors. The authors investigate participants’ perceptions of usefulness in relation to the qualitative characteristics of relevance, understandability and comparability.Design/methodology/approachThis paper uses an experimental approach featuring a profit-forecasting task to determine if participants perceive XBRL-tagged information to be more useful compared to PDF-formatted information.FindingsResults reveal that financial information presented with XBRL tagging is significantly more relevant, understandable and comparable to non-professional investors.Originality/valueThe authors address a gap in the literature by examining XBRL usefulness in Australia where XBRL adoption will be mandated within the not too distant future. Currently, the voluntary adoption of XBRL by preparers and users is low, possibly, because of a lack of awareness about XBRL and its potential benefits. This study yields significant implications for the accounting regulators in creating more awareness on the benefits of using XBRL and to create an impetus for XBRL adoption.
Comparative analyses of competitive advantage using Porter diamond model (the case of MSMEs in Himachal Pradesh)
Authors: Kharub Manjeet , Sharma Rajiv 
Published: March 2017

Purpose
The purpose of this paper is to measure and analyze the competitive advantage of micro, small and medium enterprises (MSMEs) based upon the Porter’s diamond framework. The major objective is to contribute toward better understanding of various determinants of the diamond model in context within Indian MSMEs.

Design/methodology/approach
Extent review of the literature has been done to identify various critical factors contributing to developing a competitive advantage. Exploratory factor analysis and internal consistency tests were performed to verify scales validity and reliability of measuring instrument (questionnaire). In research design, a case study approach has been used, in which MSMEs operating in the pharmaceutical, electrical and electronics, automobile, food and textile sectors were considered.

Findings
Study findings indicate that the pharmaceutical sector is more competitive followed by food (112.491) as revealed by the high value of surface area i.e. 150.931. The competitiveness among MSME sectors is mostly affected by demand conditions followed by firm strategy, structure and rivalry. Moreover, the score of diamond axes indicates significant difference with respect to determinants. For instance, in the textile sector, the determinants such as factor conditions and related and supporting industries scored low, for example, 4.710 and 4.280, respectively, which indicates it needs to be strengthened as this sector stands at last position with minimum surface area, for example, 67.398.

Research limitations/implications
Owing to the time and resource constraints, this study was conducted in MSMEs situated in the state of Himachal Pradesh, India, and thus generalizations of results are rather limited.

Practical implications
This study is one of the original being undertaken by authors which helps to underline the importance of various determinants which may help the MSME units to improve competitiveness by implementing effective competitive strategies. The study could be extended to other regions of the country.

Originality/value
This study is a result of extended research on competitiveness and provides an instrument to measure firm ability to be competitive. CEO’s, managers and policy makers from industries as well as government will be able to use this to evaluate their competitive positioning and identify key problem areas which required improvements.
Enhancing dynamism in clusters
Authors: Morgulis-Yakushev Sergey , Sölvell Örjan 
Published: March 2017

PurposeThis paper empirically aims to examine the relationship between collaboration initiatives of cluster organizations (COs) and improved innovation and financial performance among cluster firms. Moreover, the paper proposes a method for the development of cluster initiatives and evaluating their performance.Design/methodology/approachCOs in North Mid Sweden have been studied between 2005 and 2014, where 12 COs have focused on collaboration, ranging from process industries, such as forestry, paper and steel, to tourism and information and computer technology (ICT). A survey method was used to collect data for some 1,000 firms engaging in cluster activities. A new method of analysis, which associates initiatives of COs with cluster members’ innovation and financial performance, has been developed and used in the paper.FindingsThe paper finds that cluster initiatives (enhancing collaboration across different types of actors in clusters) improve innovation and financial performance among involved cluster firms. But the effect of the cluster initiatives depends, to a large degree, on the policy of the CO. Results show large differences in performance among cluster initiatives, leaving room for the benchmarking and cross-cluster learning.Practical implicationsThe new method proposed in this paper can help to formulate and implement cluster initiatives. Evaluation of COs can be improved through the new method.Originality/valueThe major contribution of this work is the association of CO initiatives with the performance of cluster member firms. Additionally, this work provides a new statistical instrument for assessing the impact of cluster initiatives on cluster members’ performance.
Self-censorship on large corporations in SNS: the effect of news exposure, knowledge, and perceived power
Authors: Byeon Sangho , Chung Sungeun , Jin Borae 
Published: March 2017

PurposeThis paper aims to investigate whether citizens censor their own expressions regarding large corporations in social networking sites (SNS) and how self-censorship is associated with the perceived power of, knowledge about and media exposure about large corporations.Design/methodology/approachA nationwide survey was conducted in South Korea (N= 455). The data were analyzed with structural equation modeling.FindingsAs exposure to news about large corporations increased, the degree of self-censorship regarding large corporations increased. This effect of media exposure on self-censorship was mediated by the amount of knowledge about large corporations and the perceived power of large corporations.Research limitations/implicationsAlthough this study focused on the SNS context, the results of this study cannot provide the features of the self-censorship process that are distinct in SNS compared to other contexts. Although a causal model was provided based on theoretical reasoning, the nature of the data is correlational. Thus, one should be cautious when interpreting the results.Practical implicationsThe findings suggest that, while establishing privacy protection policies with regard to the SNS, policy makers need to consider how to prevent invasion of privacy and misuse of personal data by large corporations, interest groups and the unspecified public.Originality/valueThis study extends the literature related to self-censorship by identifying the effects of economic power and the psychological factors involved in self-censorship.
The impact of risk management on the frequency of supply chain disruptions
Authors: Revilla Elena , Saenz Maria Jesus 
Published: March 2017

PurposeThe purpose of this paper is to develop a taxonomy of how companies implement Supply Chain Risk Management (SCRM) in terms of two fundamental approaches: the first emerging from internal actions and operations within companies, and the other involving inter-organizational actions undertaken with external supply chain partners. This taxonomy aims to predict firms’ performance with regard to the frequency of supply chain disruption.Design/methodology/approachA cluster analysis of survey data from 908 firms representing 69 countries together with an analysis of variance.FindingsThe authors’ analysis demonstrates a clear structure of four different patterns of how companies manage supply chain risks: passive, internal, collaborative, and integral. The authors found that firms pursuing an inter-organizational orientation (collaborative and integral) face the lowest levels of supply chain disruption. On the contrary, strategies which simply concentrate on having greater control of internal operations are not vigorous enough to stop the cascade effect of a disruption at the supply chain level. Furthermore, the excellent performance of integral SCRM strategies also suggests that collaboration between buyers and suppliers ensures the efficacy of internal business continuity plans and security procedures.Practical implicationsManagers should play an active role in making sure that supply chain management and risk management disciplines evolve together. Obviously, when an exogenous event results in a supply chain disruption, a firm will try to put its operations under control through internal capabilities. But SCRM strategies designed proactively in advance with relevant partners are even more beneficial.Originality/valueFirst, previous studies have limited the analysis of SCRM mainly to its reactive internal initiatives within a firm. This paper takes the SCRM literature beyond the internal focus by considering both internal and inter-organizational efforts and, more importantly, developing a single configurational model to analyze modes of interaction. Second, there is little empirical evidence showing the current situation of SCRM. Research in SCRM has been more qualitative than empirical, especially in global coverage. The research tackles this gap and, based on a broader scope of the samples the empirical findings show a higher level of generalizability.
Investigating logistics service quality in omni-channel retailing
Authors: Murfield Monique , Boone Christopher A. , Rutner Paige , Thomas Rodney 
Published: March 2017

Purpose
The purpose of this paper is to investigate the impact of logistics service quality (LSQ) on consumer satisfaction and loyalty in an omni-channel retail environment.

Design/methodology/approach
An empirical, survey-based approach is used to collect data from consumers about experiences with two different omni-channel retail scenarios: buy-online-pickup-in-store (BOPS), and buy-in-store-ship-direct (BSSD). Participants responded to questions regarding the LSQ, consumer satisfaction, and consumer loyalty relative to their actual experience in one of these situations.

Findings
Results suggest that omni-channel consumers are truly unique, and all three dimensions of LSQ (condition, availability, and timeliness) are distinct in their impact on satisfaction and loyalty. Results suggest that in the BOPS sample, consumer satisfaction partially mediates the relationship between condition and loyalty and fully mediates the relationship between timeliness and loyalty. In the BSSD model, consumer satisfaction partially mediates the relationship between timeliness and consumer loyalty.

Research limitations/implications
This research studies LSQ in two different omni-channel scenarios; additional research is needed to explore other omni-channel scenarios and extend the findings to be more generalizable.

Practical implications
Managers should recognize that for omni-channel consumers, timeliness is the essential driver of satisfaction and loyalty. Retailers need to account for this reality and dedicate substantial resources to meet delivery requirements in a timely manner. Logistics service providers need to emphasize speed and reliability of their delivery processes for omni-channel consumers.

Originality/value
This research is the first attempt at conceptualizing LSQ in an omni-channel supply chain, and testing the impact of LSQ on consumer satisfaction and loyalty.
COO vs ROO: importance of the origin in customer preferences towards financial entities
Authors: García-Gallego José Manuel , Chamorro Mera Antonio 
Published: March 2017

Purpose
The purpose of this paper is to determine the importance that customers give to the origin attribute when selecting a financial entity compared to other features directly related to the service that these institutions provide. In addition, this study aims at analysing what level of brand origin provides a greater utility for customers in their preference structure: regional, national or foreign.

Design/methodology/approach
The technique of conjoint analysis is applied via a survey of 427 customers to determine customers’ preference structure when choosing a financial entity.

Findings
Of particular note among the main results is the great importance the respondents give to the origin of the entity, preferring regional over national or foreign institutions. The existence of three different segments of customers based on their preference structure is also a remarkable result.

Research limitations/implications
Place-of-origin effect is not universal. Due to this fact, the results of the studies focussed on this research topic are difficult to extrapolate to other geographical areas.

Practical implications
The current situation in southern Europe financial sector obliges many small financial entities to undertake mergers in order to face the stability and solvency policies established by European Central Bank. In this sense, these institutions must decide whether or not to maintain their regional brand identity. The results of this study show the appropriateness of maintaining and communicating the regional origin of the entities. These findings will contribute to guiding decision making on brand management for financial entities.

Originality/value
To the best of the knowledge, there is a lack of research on the place-of-origin through different levels simultaneously. This paper provides a starting point for further research about this effect in the services sector.