bluuebunny/crossref_metadata_2025_split huggingface dataset:
The influence of solvency and liquidity ratios on profitability of Tunisian banks: the moderating effect of asset quality
Authors: Ben Abdallah Mariem , Bahloul Slah 
Published: September 2024

PurposeThe objective of this research is to determine the influence of solvency and liquidity on the profitability [return on assets (ROA)] of Tunisian banks from Q2-2020 to Q3-2022 by considering asset quality as a moderating variable.Design/methodology/approachThis study uses data on liquidity, solvency, ROA and asset quality for 12 banks. It also considers bank size, gross domestic product (GDP) growth and inflation as control variables. The methodology is based on panel data with generalized least squares (GLS) estimation to assess the moderate influence of the asset quality on solvency, liquidity and ROA. Also, the generalized method of moments (GMM) estimation is used as a robustness test.FindingsThe results of the GLS model estimation indicated a negatively significant moderating correlation between the liquidity and the solvency. The data from the GMM model indicate that the liquidity variable predicted by the liquidity has a positively significant influence on a bank's ROA as well as for the solvency variable, which is predicted by the capital capacity. Therefore, we conclude that these two variables had a positively significant impact on the ROA.Research limitations/implicationsThe studies have many implications for banks and their management in addition to the industry regulators. The results of this study will enable political decision-makers to determine the banks' profits based on their liquidity and solvency.Originality/valueThis analysis provides financial explanations and recommendations for stakeholders in Tunisian banks. Furthermore, these banks must also be able to maintain their liquidity and solvency to ensure their profits in times of COVID-19.
The impact of interaction between religion and legal environment on expense misclassification and real activities: international evidence
Authors: Boahen Eric Owusu , Mamatzakis Emmanuel Constantine 
Published: September 2024

PurposeThere are variations in religious social norms and legal environments around the world. In this paper, we aim to examine the interaction between variations in religious social norms and legal environments on real activities manipulations and expense misclassification using a global sample of 63 countries. Our inquiry is motivated by a paucity of research on the interaction between legal environment and religion on earnings management practices in an international setting.Design/methodology/approachThis study draws on a global sample of 63 countries to examine the effect of variations in religious social norms and legal environments on the trade-off between expense misclassification and real activities earnings management practices. Firm-specific financial data come from Global Compustat. Religion data are obtained from World Values Surveys of the World Bank. We obtain legal environment scores from the International Country Risk Guide.FindingsFindings suggest that the interaction between law and religion serves as constraints on both classification shifting and real activities manipulation around the world. We find that religion strengthens the weak legal environment and the strong legal environment strengthens the weak religious environment to decrease both real activities manipulation and classification shifting when law and religion interact in an international setting. Therefore, our results contradict Zang's (2012) earnings management trade-off evidence. Again, our results contradict Malikov et al.’s (2018) evidence that mandatory International Financial Reporting Standards (IFRS) adoption is associated with increased real activities manipulation.Research limitations/implicationsThe study is limited to 63 countries limiting the generalizability of the findings.Originality/valueThis study provides novel evidence and shows that there is a link between law and religion. The interaction between law and religion decreases expense misclassification and real activities manipulation. We contribute that the interaction between religion and law benefits firms and increases shareholder value as real activities manipulation decreases. Therefore, strengthening the legal environment will complement religion, IFRS and other monitoring mechanisms put in place to mitigate unethical expense misclassification and real activities earnings manipulation around the world.
Corporate governance, firm risk and firm performance: the moderating role of group affiliation
Authors: Jha Ratish Kumar , Kalita Niva , Tiwari Reshma Kumari 
Published: September 2024

PurposeThe purpose of this study is to determine the moderating effect of group affiliation (GA) while examining the relationship of corporate governance (CG) with firm performance (FP) and firm risk-taking (FRT).Design/methodology/approachThe study employed a sample of 100 non-financial firms, selected randomly from the top 500 companies listed on the Bombay Stock Exchange (BSE) based on their market capitalisation for 2013–2022. The random effects and fixed effect models are employed for the analysis. Furthermore, the generalised estimating equations (GEE) population-averaged model is used for added robustness.FindingsThe results reveal that while strong CG improves FP, GA modifies the effect of CG on FP. Both GA and CG have beneficial effects, but their synergy is insignificant. However, in the context of CG and FRT, the study unveils that a strong CG is associated with a reduction in FRT, and this relationship is more pronounced for standalone firms.Originality/valueTo the best of the authors' knowledge, the present study is a maiden attempt to investigate the moderating effect of GA while examining the relationship of CG with FP and FRT.
Examining the accessibility of ChatGPT for competency-based personalised learning for specially-abled people
Authors: Patvardhan Neha , Ranade Madhura , Vandana  , Khatwani Ritesh 
Published: September 2024

PurposeThis study examines the web accessibility issues faced by users with disabilities when using ChatGPT, a popular chatbot. It is crucial for users with disabilities to have barrier-free access to Internet communications technology to be on par with other users. Because of its roots in artificial intelligence (AI) technology, ChatGPT can empower individuals with various abilities, providing access to the Internet and potentially leading to a substantial boost in digital inclusion for these users.Design/methodology/approachThe researchers focused on ensuring ease of access to ChatGPT’s webpage to achieve the study objective. They conducted manual testing with a visually impaired researcher. They used axe DevTools and Accessibility Insights to investigate the target page’s three most commonly used states for accessibility issues.FindingsThe researchers identified substantial and crucial web accessibility issues on the target page. These issues resulted in frustration and hindered complete access to information about ChatGPT’s features. The researchers stress the significance of prioritising web accessibility and urge web designers to integrate Web Content Accessibility Guidelines (WCAG) standards into the initial stages of web development rather than addressing them as corrective measures. Given the United Nations' recognition of access to information and communication technology (ICT) as a pivotal Sustainable Development Goal (SDG) for users with disabilities, it is imperative to elevate web accessibility to foster their economic self-reliance and independence. This study underscores this imperative.Research limitations/implicationsIn this study, researchers assessed the accessibility of ChatGPT on the Google Chrome and Microsoft Edge browsers. This investigation could potentially be broadened to encompass additional web browsers. Furthermore, the researchers focused on three distinct states of ChatGPT: the initial default state, the subsequent output state and the third state, which represents errors on the target page. Further, developers can employ the results to enhance the accessibility experience for users with varying abilities who interact with ChatGPT.Originality/valueFollowing a comprehensive examination of the current body of literature, the study pinpointed a gap in research, highlighting the necessity to conduct accessibility assessments for ChatGPT with regard to these particular users.
Interfacial friction evolution between DLC film and sealing NBR on the plunger of fracturing pump based on molecular dynamics simulation
Authors: Liu Yunhai , Xu Penghui , Zhu Xiaohua , Liu Ligao , Li Bo , Li Qingquan 
Published: September 2024

Purpose
Two friction models of Fe-Fe and Diamond-like carbon (DLC)-Fe were established by molecular dynamics (MD) method to simulate the friction behavior of traditional fracturing pump plunger and new DLC plunger from atomic scale. This paper aims to investigate the effects of temperature and load on the friction behavior between sealed nitrile butadiene rubber (NBR) and DLC films.

Design/methodology/approach
In this study, MD method is used to investigate the friction behavior and mechanism of DLC film on plungers and sealing NBR based on Fe-Fe system and DLC-Fe system.

Findings
The results show that the friction coefficient of DLC-Fe system exhibits a downward trend with increasing load and temperature. And even achieve a superlubricity state of 0.005 when the load is 1 GPa. Further research revealed that the low interaction energy between DLC and NBR promoted the proportion of atoms with larger shear strain in NBR matrix and the lower Fe layer in DLC-Fe system to be much lower than that in Fe-Fe system. In addition, the application of DLC film can effectively inhibit the temperature rise of friction interface, but will occur relatively large peak velocity.

Originality/value
In this paper, two MD models were established to simulate the friction behavior between fracturing pump plunger and sealing rubber. Through the analysis of mean square displacement, atomic temperature, velocity and Interaction energy, it can be seen that the application of DLC film has a positive effect on reducing the friction of NBR.
Critical factors challenging the integration of AI technologies in healthcare workplaces: a stakeholder assessment
Authors: Alnasser Abdullah H. , Hassanain Mohammad A. , Alnasser Mustafa A. , Alnasser Ali H. 
Published: September 2024

PurposeThis study aims to identify and assess the factors challenging the integration of artificial intelligence (AI) technologies in healthcare workplaces.Design/methodology/approachThe study utilized a mixed approach, that starts with a literature review, then developing and testing a questionnaire survey of the factors challenging the integration of AI technologies in healthcare workplaces. In total, 46 factors were identified and classified under 6 groups. These factors were assessed by four different stakeholder categories: facilities managers, medical staff, operational staff and patients/visitors. The evaluations gathered were examined to determine the relative importance index (RII), importance rating (IR) and ranking of each factor.FindingsAll 46 factors were assessed as “Very Important” through the overall assessment by the four stakeholder categories. The results indicated that the most important factors, across all groups, are “AI ability to learn from patient data”, “insufficient data privacy measures for patients”, “availability of technical support and maintenance services”, “physicians’ acceptance of AI in healthcare”, “reliability and uptime of AI systems” and “ability to reduce medical errors”.Practical implicationsDetermining the importance ratings of the factors can lead to better resource allocation and the development of strategies to facilitate the adoption and implementation of these technologies, thus promoting the development of innovative solutions to improve healthcare practices.Originality/valueThis study contributes to the body of knowledge in the domain of technology adoption and implementation in the medical workplace, through improving stakeholders’ comprehension of the factors challenging the integration of AI technologies.
Leadership and employee behaviour: the mediating and moderating role of cognitive trust and organizational culture
Authors: Aslam Ejaz , Ashraf Muhammad Saleem , Iqbal Anam , Shabbir Malik Shahzad 
Published: September 2024

PurposeThis study aims to examine the mediating and moderating roles of cognitive trust and organizational culture in the relationship between leadership and employee task performance and turnover intention.Design/methodology/approachData were collected from 543 employees through a survey from the Islamic banking sector in Pakistan. Structural equation modelling (partial least squares) was used to estimate the effect.FindingsThe results demonstrate that cognitive trust plays a positive and significant mediating role between leadership and task performance (O= 0.064,T= 2.005,p= 0.028). Moreover, there is a negative relationship between leadership and employee turnover intention with the mediation of cognitive trust (O= −0.061,T= 1.976,p= 0.021). In addition, organizational culture plays a significant moderating role between cognitive trust and employee task performance (O= 0.014,T= 2.141,p= 0.038).Research limitations/implicationsThe results emphasize the critical role of organizational culture and cognitive trust in amplifying or reducing the impact of leadership on employee attitudes. This offers managers and leaders practical insights to boost employee performance and reduce turnover.Originality/valueTo the best of the authors’ knowledge, this study is unique in that it seeks to advance understanding of social exchange theory management by examining the moderated-mediation frameworks in the interaction between leadership and specific aspects of employee attitudes.
Prioritization of investment order in Brazil among renewable energy sources: an analysis using the SWARA-MOORA-3NAG method
Authors: Almeida Valmiane Vieira Azevedo , Gomes Carlos Francisco Simões , Pinochet Luis Hernan Contreras , dos Santos Marcos 
Published: September 2024

Purpose
This paper aims to comprehensively analyze renewable energy alternatives in Brazil, focusing on identifying the most suitable option for investment in the country’s sustainable development.

Design/methodology/approach
The study adopts the step-wise weight assessment ratio analysis-multiobjective optimization by ratio analysis −3NAG (a combination of three normalization methods) methodology, a multicriteria decision-making approach, to evaluate and rank renewable energy sources based on key criteria such as resource availability, cost-effectiveness, job creation potential and environmental impact.

Findings
The analysis reveals that solar energy emerges as the preferred choice for Brazil, offering significant advantages over other alternatives such as hydroelectric, wind and biomass energy. Solar energy’s distributed generation capability, cost reduction trends and positive environmental impact contribute to its favorable position in meeting Brazil’s energy needs.

Research limitations/implications
While the study provides valuable insights into renewable energy selection, there are limitations regarding the criteria’ scope and the exclusion of specific renewable energy options. Future research could explore sensitivity analyses and incorporate additional criteria to enhance the study’s comprehensiveness.

Originality/value
This research contributes to the existing literature by thoroughly analyzing renewable energy alternatives in Brazil using a robust multicriteria decision-making methodology. The study’s findings provide actionable guidance for policymakers, businesses and stakeholders seeking to promote sustainable energy development in the country.
Corruption prevention in organizational clustering in Indonesia: through the role of the HU-model in detecting corruption
Authors: Umar Haryono , Purba Rahima , Siahaan Magda , Safaria Siti , Mudiar Welda , Markonah Markonah 
Published: September 2024

Purpose
This paper aims to test the effectiveness of the Haryono Umar (HU)-model used in corruption prevention strategies through corruption detection as a tool for detecting corruption because the mode of corruption is increasingly dynamic and complex by focusing on the causes of corruption: pressure, opportunity, rationalization, capability and lack of integrity.

Design/methodology/approach
The research uses multiple regression methods, classification and regression trees and the HU-model application system developed by researchers. The research sample uses secondary data from financial reports on the Indonesia stock exchange according to organizational clustering (such as red, grey and green areas).

Findings
The research result showed that of the 470 sample companies, there were 445 companies, or 98.9%, in the red cluster (indicated corruption), 19 companies, or 4.04, in the green clusters or not indicated corruption and six companies, or 1.28%, were included in the grey cluster or potential corruption. By knowing the cluster of an organization, efforts to prevent corruption can be made effective and efficient. Implementing the HU-model proves that the amount of pressure, the abundance of opportunities, the ease of rationalization and the high level of position and authority strengthen the drive for corruption if there is a lack of integrity.

Research limitations/implications
Each internal organization can use this model independently and find conditions related to corruption so that they can immediately take action to prevent it.

Originality/value
The application of the HU-model is a discovery in preventing corruption by focusing on the possibility of corruption occurring in each organization through organizational clustering.
Functional or social? Effect of bullet screen type on consumers' continuous watching intention in e-commerce live-streaming
Authors: Ma Jiaxin , Zhang Depeng , Fu Lihong , Zhou Wanli 
Published: September 2024

PurposeThe purpose of this study is to investigate the effects of different bullet screen types (functional vs social) on the continuous watching intention of consumers, as well as the influence mechanism. In addition, this study analyses the moderating role of consumer motivational orientation on the above effects.Design/methodology/approachFirst, objective data were obtained through the crawler to test the proposed hypotheses. An objective data analysis (417 group sample) was conducted to analyse the relationship between the percentage of social bullet screens and consumers sustained growth ratio to indirectly test the primary effect. Second, a questionnaire survey was conducted to test (176 questionnaires) the mediating role of perceived social crowding. Finally, a simulated online contextual experiment (340 participants) is conducted to explore the moderating role of consumer motivational orientation.FindingsFirst, functional bullet screens produce higher continuous watching intention and lower perceived social crowding than social bullet screens. Second, perceived social crowding mediates the relationship between bullet screen type and continuous watching intention. Third, consumers' motivational orientation type (task-motivated vs recreation-motivated) moderates the relationship among bullet screen type, perceived social crowding and continuous watching intention.Originality/valueThe results of this study shed light on the differential impact of different types of bullet screens (functional and social) on consumers' continuous watching intentions, which makes up for the lack of research on the content of bullet screens in the field of livestreaming. Meanwhile, compared with the previous positive psychological research perspective, this study explores the intermediate mechanism of bullet screen type on consumers' continuous watching intention through a negative psychological perspective, which helps e-commerce companies and streamers better understand the differential impact of different bullet screens. Finally, this study explores the joint influence effect of bullet screen and consumer motivation type, which fills the theoretical research gap of consumer motivation orientation type in the category of live-streaming.
E-government maturity models in the metaverse government: a conceptual framework and future research agenda
Authors: Lnenicka Martin , Rizun Nina , Alexopoulos Charalampos , Saxena Stuti 
Published: September 2024

Purpose
The study aims to understand the way metaverse might revolutionize the governance format – precisely the e-government concept – besides underlining the challenges leaving suggestive contours for further research in this realm.

Design/methodology/approach
An inductive research approach included the content analysis of relevant literature to identify patterns and generalize them into areas and approaches. Developing a conceptual framework seeks to systematically organize knowledge on metaverse government and provide an understanding of its contributions to enhancing the e-government maturity models.

Findings
The authors identified three general areas and approaches – content and data lifecycle management; platforms, tools and services; and infrastructure and computing resources – that shape how challenges of enterprise architecture layers should be resolved in a future research agenda. Integration of these government metaverse areas and approaches is linked with four enterprise architecture layers (technology, applications, data and business) that advance a new e-government meta stage of e-government maturity and the related challenges.

Originality/value
Hitherto, metaverse literature has hinged itself on the benefits and challenges of metaverse in the private sector. However, the exact dimensions have not been probed in the public sector and its e-government domain – the present study seeks to plug this gap.