bluuebunny/crossref_metadata_2025_split huggingface dataset:
Interest rates and agricultural debt: estimating the marginal interest rate
Authors: Moss Charles B. , Kropp Jaclyn D. 
Published: February 2025

PurposeWhile the average cost of debt capital can be calculated from historical financial statement data by dividing the interest paid each year by the total level of debt, this average cost of debt provides little information regarding the true cost of acquiring additional debt capital, and hence, its use is potentially problematic in financial decision-making. This study focuses on the linkage between observed changes in the average interest rates calculated from financial statements (balance sheet and income statement) and the marginal cost of borrowing or the cost of acquiring new debt. Motivated by the capital asset pricing model (CAPM), the marginal cost of capital is modeled as a function of a risk-free interest rate (the return on Moody’s Aaa bonds), returns on the S\&P stock index capturing overall market returns and a portfolio of agricultural stocks to represent farm sector-specific risks.Design/methodology/approachUsing a unique dataset constructed from United States Department of Agriculture (USDA) state-level Financial Performance of the Farm Sector data for the years 1960 through 2003 and state-level Agricultural Resource Management Survey (ARMS) data for the years 2003–2014 and Bayesian methods, we model the observed interest rate as an autoregressive function controlling for changes in debt and key rates of return in the general economy.FindingsThe results indicate that the marginal interest rate is a function of the Aaa corporate bond rate and the stock market. We also find evidence of a negative relationship between returns to a portfolio of agricultural stocks and the marginal interest rate. Overall, the findings suggest that the imputed interest rate frequently misrepresents the marginal cost of debt capital.Originality/valueMost farm financial datasets allow for the analysis of the farm firm’s average interest rate. However, farmers make decisions based on the marginal cost of credit – the interest rate on a newly issued note. This study estimates this marginal interest rate for the 15 states for which the ARMS data are representative for the years 1960 through 2014 and compares the estimated marginal interest rate with the imputed average interest rate.
Advancing sustainability in the digital age: defining and measuring maturity models for supply chains
Authors: Silva Jailson dos Santos , Bouzon Marina , Chalmeta Ricardo 
Published: February 2025

PurposeDigital sustainable maturity (DSM) is an important factor for gaining a competitive advantage. However, the literature on this topic is scarce. This study was designed to understand and formalize the concept of DSM and investigate models for measuring it in the context of supply chains.Design/methodology/approachTo this end, a systematic literature review was conducted using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) tool, whose steps and evaluation criteria resulted in a portfolio of 87 articles. These were analyzed based on pre-established criteria from the literature on scope, design and application.FindingsThe results revealed an emerging field, but with the domain of DSM still underexplored. No formal concept of DSM was found in the literature. Thus, this paper presents the first definition in the field, which can be understood as the organization’s dynamic capability to leverage its digital assets to promote sustainable performance in economic, environmental and social dimensions. Regarding the analyzed models, 72 maturity models were identified considering both domains. However, only nine of them provided a model for evaluating DSM. Overall, the models presented varied architectures, which made it impossible to determine a consistent approach for measuring maturity in this domain.Originality/valueThis study is original as it systematically integrated digital and sustainable constructs to measure maturity. Furthermore, it formalizes the concept of DSM, which was not found in the existing literature.
Does CEO/CFO certification impact earnings quality? evidence from India
Authors: Shette Rachappa , Kuntluru Sudershan 
Published: February 2025

Purpose
This study aims to examine the impact of mandatory CEO/CFO certification introduced in the new Indian Companies Act (CA) 2013 on the earnings quality of reported annual and quarterly net income of Indian listed companies.

Design/methodology/approach
Using rounding up of earnings as a proxy for earnings quality, the study is based on annual and quarterly reported net income of 4,128 sample companies during two years prior and two years after the CA 2013. The analysis of reported net income is based on the left-most second single digits with an emphasis on zero as the second single digit. The percentage difference between the actual and theoretical second single digits in reported net income is used for rounding up analysis. Benford’s Law is used to derive the theoretical percentage appearance of second single digits.

Findings
The existence of statistically significant deviation prior to CA 2013 and insignificant deviation post CA 2013 between the actual and theoretical percentage appearance of zero and nine of annual net income implies the increase in quality of earnings due to mandatory certification of annual financial statements. However, there is no improvement in the quality of earnings of quarterly net income as the certification of quarterly results is not mandatory.

Research limitations/implications
The authors recommend that CEO/CFO certification of quarterly financial results should also be made mandatory.

Originality/value
The positive impact of regulatory initiatives on the earnings quality of publicly listed companies operating in a weak enforcement environment within an emerging market is the contribution.
How does perception of economic policy uncertainty affect corporate greenwashing?
Authors: Zhao Shikuan , Hunjra Ahmed Imran , Roubaud David , Zhu Fuxian 
Published: February 2025

PurposeIn the context of macroeconomic fluctuations and uncertainty in policy changes, it is essential to understand how companies adapt their environmental strategies and marketing tactics to ensure survival and growth. This study, therefore, examines the impact of perceived economic policy uncertainty on corporate greenwashing.Design/methodology/approachBased on panel data from listed companies on the Chinese A-share market between 2013 and 2022, this paper employs a high-dimensional fixed effects model to explore the impact of perceived economic policy uncertainty (PEPU) on corporate greenwashing behavior.FindingsThe results show that higher PEPU increases greenwashing, with agency costs and investor sentiment mediating the relationship. Corporate credit availability and managerial short-sightedness positively moderate this effect. Heterogeneity analysis reveals that non-state-owned enterprises in central and western regions, particularly those with weak environmental regulation and high pollution, are most impacted by PEPU.Practical implicationsThis paper provides practical guidance for how to avoid the phenomenon of green reshuffle in economic and environmental policies and encourages enterprises to take more real and effective environmental protection measures.Originality/valueThese findings highlight the importance of considering corporate responses to policy uncertainty when formulating economic and environmental policies. They provide valuable insights for emerging economies in fostering genuine corporate environmental behavior and promoting sustainable development.
A bibliographic analysis of university autonomy and accountability in Southeast Asia 1996 to 2023
Authors: Pham Hiep-Hung , Phan Thanh-Thao Thi , Pham Oanh , Nguyen Trung Tien , Nguyen Van-An Le , Do Minh-Trang , Nguyen Anh Tuan 
Published: February 2025

PurposeThis study aims to investigate the trend of research on universities and accountability (UAA) in Southeast Asian (SEA) countries.Design/methodology/approachA total of 115 journal articles, conference papers, books and book chapters were obtained from the Scopus database spanning the years 1996–2023. These documents were subsequently analyzed using bibliometric methods.FindingsThe majority of UAA in SEA documents were published between 2007 and 2023 (106 documents, 92.19%). Scholars from both SEA countries and outside the region, particularly Australia, co-authored UAA in SEA documents. While scholars from Vietnam contributed the highest number of UAA in SEA publications (30 documents), scholars from Australia received the highest number of citations (878 citations). Collaboration between Vietnam and Australia emerged as the most productive partnership in conducting studies on UAA in SEA. Additionally, UAA in SEA documents were published not only in education-related outlets but also in other sectors, particularly in public policy. Furthermore, studies on UAA in different countries exhibited both similar and dissimilar interest keywords.Originality/valueThis study represents the first bibliometric analysis focusing on UAA in SEA literature. The insights and implications derived from this study are valuable for future researchers, university leaders and policymakers.
A bibliometric approach to the evolution of artificial intelligence in digital marketing
Authors: Nalbant Kemal Gokhan , Aydin Sevgi 
Published: February 2025

PurposeThis research aims to examine the dynamic relationship between digital marketing and AI. This study used bibliometric analysis to investigate the significance of artificial intelligence in digital marketing research. The study was conducted using the WOS database, which includes word cloud analysis, keyword analysis, citation analysis, and publication analysis.Design/methodology/approachThe present inquiry utilized the Web of Science database to gather scholarly publications that were published between 2000 and 2023. A search was performed using the Boolean operator “AND” to retrieve pertinent publications that contain both the terms “artificial intelligence” and “digital marketing” in the first query. A total of 96 publications were found during the search. The search terms were expanded, and the content analysis was enhanced to include studies from 1993 to 2023, resulting in 521 studies for in-depth analysis in the second query. The acquired papers were subjected to bibliometric analysis using VOSviewer software (version 1.6.20).FindingsThe phrase “digital marketing” had the highest frequency, with a cumulative link strength of 94. This keyword exhibited a strong association with the phrase “artificial intelligence”. The WOS database shows a steady increase in publications on digital marketing and AI since 2017 for the first query. In 2017, there were about two publications, which grew to around 26 by 2021. For the second query, the number of publications on digital marketing and AI also increased steadily. In 1993, there was one publication, rising to about 102 by 2022.Originality/valueThe study conducts a comprehensive bibliometric analysis by examining publications that were released in the Web of Science database from 2000 to 2023 for the first query and from 1993 to 2023 for the second query. This research analyzes the progress and current status of corporate management and marketing techniques during the past twenty-four years. In addition, this approach enhances the originality of the second inquiry by providing a comprehensive analysis of studies spanning nearly 3 decades, offering unique insights into the evolution of the field. The research centers on the impact that AI has exerted on these sectors. Moreover, the results of this study emphasize the significance of the increasing number of scientific studies that intersect AI and digital marketing.
Risk management practices in construction projects: a qualitative exploration of MSMEs in India
Authors: Singla Harish Kumar , Phadtare Milind 
Published: February 2025

PurposeThe study is an attempt to find the major risks faced by Micro, Small and Medium Enterprises (MSMEs) engaged in construction business in India. Further, the study attempts to find how MSMEs mitigate those risks.Design/methodology/approachToward the objective of study, the authors used a case-based qualitative research design. Four firms were selected, and their owners and selected employees/partners were interviewed. Each firm is presented as an independent case to highlight the core risk management (RM) philosophy of each firm. This was followed by a thematic analysis to arrive at the major risks involved in MSME construction projects and their mitigation strategy.FindingsMSME firms engaged in the construction business in India are not keen on following formal RM practices because they believe that it makes the bid unviable. MSMEs find it difficult to identify most of the problems in a construction project due to an uncontrolled environment and believe that it is best to resolve the issues as and when they occur. They have acquired tacit knowledge on hindrances and deal with them as and when they occur. Anything that can go wrong will go wrong is the basic philosophy.Research limitations/implicationsA small sample size makes the generalization of its findings difficult.Practical implicationsMSMEs cannot afford to hire specialists in project RM due to financial constraints. Hence, it would be worthwhile sending experienced employees for a short duration of training on the same.Originality/valueTo the best of the authors knowledge, it is a first-of-its-kind study focusing on RM practices of MSME, particularly in the construction sector.
A study on the overall trade structure and drivers of intra-industry trade in the pharmaceutical sector of India
Authors: Ganguly Adrija , Ghosh Sunandan 
Published: February 2025

PurposeThe purpose of the paper is to examine the trade structure of India’s pharmaceutical sector with a focus on intra-industry trade (IIT).Design/methodology/approachThis paper starts with analysing export destinations and import sources using significant trade shares; the study calculates IIT between India and its consistent trade partners at an aggregate level and considers the problem of categorical aggregation at a disaggregate level. To determine the determinants of IIT at different levels, the Vector Error Correction model used production-related data to identify the drivers of IIT. Also, the Granger causality test was used for short-run causality.FindingsThis study examining India’s consistent trade partners from 1993 to 2023, finds long-run association and short-run causality. The results show a significant long-run association between total IIT and factors like unskilled labour share, invested capital, fuel consumption, total input and net value added. The key low-vertical IIT (LVIIT) drivers are invested capital, unskilled labour, fixed capital and total inputs. The negative long-run association between the total input and LVIIT obtained implies a rising level of total input cost, leading to a fall in IIT and LVIIT. Also, a negative association is obtained for unskilled labour and total IIT, while a positive association is obtained for LVIIT. In the short run, causality indicates that total IIT is influenced by invested capital and fuel consumption, while unskilled labour shares and total inputs drive LVIIT. Both IIT types impact invested capital, highlighting the need for policy intervention in input markets. It provides insights for improving quality trade expansion and correcting production-related factors.Originality/valueUnlike other studies on the pharmaceutical trade in India, this study analyses India’s pharmaceutical trade for a longer time period, focusing on destination-wise analysis and calculating the intra-industry trade index while taking care of the problem of categorical aggregation. Further, the study attempted to find the long-run association with production-related drivers.
Love on the move: prioritizing personality traits and conflict resolution styles for sustaining romantic relationship during travel
Authors: Leruksa Chichaya , Sathatip Pongphan , Senachai Prarawan , Fakfare Pipatpong 
Published: February 2025

Purpose
Framing by dual concern theory (DCT), this study aims to examine how personality traits influence conflict resolution strategies and their impact on fascination and relationship maintenance among romantic partners within the unique context of romantic travel. By focusing on the influence of the travel environment, this research explores how shared travel experiences may alter typical relationship dynamics.

Design/methodology/approach
Using composite-based structural model analysis and importance–performance map analysis (IPMA), the study prioritizes factors contributing to relationship quality, with a specific focus on how the travel environment shapes gender differences in conflict resolution preferences. IPMA ranks these traits and strategies based on their impact on fascination and relationship maintenance in a travel context. Data were collected from romantic partners during travel and analyzed for gender-specific trends.

Findings
The findings reveal that personality traits, particularly openness, play a critical role in shaping conflict resolution strategies such as integrating, obliging and compromising, which in turn enhance fascination and relationship maintenance. Factors such as openness should be prioritized for their significant impact on relationship quality, especially among women, while integrating, agreeableness and obliging are likely to be more influential among men. In addition, the study highlights gender differences in conflict resolution preferences and their impact on relationship dynamics.

Originality/value
This study extends DCT by demonstrating how the romantic tourism environment influences established relationship dynamics, particularly the role of personality traits in conflict resolution. It offers novel insights into how travel settings affect the maintenance of romantic relationships, revealing that relationship practices can shift during travel. Practically, tourism practitioners and destination marketers can leverage these findings by designing romantic travel experiences that foster collaborative conflict resolution and address gender-specific needs. Policymakers are encouraged to create supportive environments for romantic travelers, enhancing satisfaction and relational outcomes.
Labile carbon input alleviates nitrogen‐induced community instability in a meadow steppe
Authors: Jiang Liangchao , Wang Jing , Yang Guojiao , Ning Qiushi , Wang Yinliu , Li Shuo , Yu Lingfei , Liu Huajie , Lü Xiaotao , Jiang Yong , Han Xingguo , Wei Cunzheng , Zhang Haiyang 
Published: February 2025

Abstract

Global nitrogen (N) deposition continues to threaten plant diversity and ecosystem stability despite a recent slowdown in its increasing rates. Labile carbon (C) may help reduce excess N by alleviating microbial C starvations, but their role in mitigating the harmful effects of N enrichment remains unclear.

In a meadow steppe in northern China, we conducted a 9‐year (2014–2022) field experiment with six levels of historical N addition (0, 2, 5, 10, 20, and 50 g N m−2 year−1, 2014–2019) and three levels of labile C (0, 200, and 2000 g C m−2 year−1).

Three years after ceasing N treatments (2020–2022), above‐ground net primary productivity (ANPP) remained high under N addition. However, species richness and community stability continued to decline with increasing N addition rates. Labile C addition reduced the dominance of certain plant species within the community while it enhanced species asynchrony and below‐ground net primary productivity (BNPP). Boosted regression tree models indicated that the high levels of labile C inputs improved community stability by enhancing BNPP, which increased the relative importance of BNPP to the community stability from 7.5% to 27.4% as labile C input rose.

Synthesis. Our results highlight how labile C inputs can counteract the negative impacts of N enrichment on community stability via enhancing plant‐microbe competition and increasing below‐ground biomass allocation.
Impact of socioeconomic status on utilisation of a Virtual Emergency Department: An exploratory analysis
Authors: Talevski Jason , Rizk Shady , Sher Loren , Jessup Rebecca L , Semciw Adam I , Boyd James H , Miller Suzanne M , Hutton Jennie 
Published: February 2025

AbstractObjectiveTo explore whether utilisation of a Virtual Emergency Department (VVED) differs according to socioeconomic status (SES).MethodsA retrospective analysis was undertaken of data from the VVED – a telehealth service that provides care for patients across Victoria, Australia with non‐life‐threatening emergencies. The study included all individuals who presented to the VVED between July 2022 and June 2023 through the two most common referral pathways (self‐referral and ambulance referral). Area‐level SES was ascertained by matching residential postcodes to the corresponding Australian Bureau of Statistics (ABS) Index of Relative Socioeconomic Advantage and Disadvantage (IRSAD) decile. IRSAD scores were divided into quintiles (1 = lowest SES, 5 = highest SES) and multivariable logistic regression modelling was used to analyse associations between the SES quintile and referral pathway, presented as odds ratios (ORs) with 95% confidence intervals (CIs).ResultsThere were 68 598 participants included in the analyses (mean age: 36.6 years; 58.4% female). Compared to SES quintile 3, higher odds of self‐referral to the VVED were observed in the two most advantaged SES groups (Quintile 4; adjusted OR [aOR] = 1.16; 95% CI: 1.06–1.26; P = 0.001) (Quintile 5; aOR = 1.38; 95% CI: 1.25–1.52; P < 0.001). Conversely, lower odds of self‐referral were observed in the most disadvantaged SES group (Quintile 1; aOR = 0.82; 95% CI: 0.75–0.90; P < 0.001).ConclusionsThe present study demonstrated a relatively even utilisation of the VVED service across SES population groups. The use of healthcare provider pathways, such as ambulance paramedics, may increase equitable access to telehealth. Clinical attention should be directed toward specific social groups in the emergency care setting.
Criteria for early discharge of drowning patients from the emergency department
Authors: Thom Ogilvie , Roberts Kym , Devine Susan , Franklin Richard C 
Published: February 2025

AbstractObjectiveClinical factors previously shown to independently predict safe discharge were applied at ED presentation to determine whether we could identify a group of drowning patients who do not require treatment and are thus safe for rapid discharge.MethodWe conducted a retrospective study of drowning presentations to EDs of the Sunshine Coast Hospital and Health Service in Queensland, Australia between 1 January 2015 and 31 December 2022. Rapid discharge criteria (RDC) were defined as a normal spontaneous respiratory rate (adjusted for age), a normal peripheral blood saturation (≥94%) on room air, an Alert measurement on the Alert, Voice, Pain, Unresponsive scale, clear chest auscultation and the absence of any requirement for oxygen or other ventilatory assistance from Emergency Medical Services. Primary outcome was the requirement for treatment (oxygen, ventilation or airway intervention).ResultsFive hundred and seventy‐seven drowning presentations were included. Two hundred and fifty‐five (44.2%) patients met RDC at ED presentation. Patients meeting RDC were more likely to be younger (median 9 years, IQR 3–21 vs 20 years, IQR 4–44, P < 0.016) than those with not meeting RDC. Eight patients meeting RDC had received bystander CPR. There were no deaths in the RDC group (0/255 (0%) vs 17/322 (5.3%), P < 0.016). No patient meeting RDC required treatment (0/255 (0%) vs 145/322 (45.0%), P < 0.016).ConclusionsDrowning patients who meet rapid discharge criteria at ED presentation will not require treatment for their drowning and may be considered for discharge from the ED without further investigation or mandatory period of observation.