bluuebunny/crossref_metadata_2025_split huggingface dataset:
Influence of accounting disclosures and corporate governance on stock returns of listed firms in Palestine: moderating role of financing constraints
Authors: Talalwa Mohammad , Badwan Nemer , Sleimi Mohammad 
Published: February 2025

PurposeThe purpose of this study is to identify the impact of accounting disclosures and corporate governance on stock returns for firms listed on the Palestine Stock Exchange (PEX) during the period from 2014 to 2022.Design/methodology/approachData from the quarterly reports published to the Palestine Stock Exchange from 2014 to 2022 were used in this analysis. The study makes use of secondary financial data from 52 firms in the insurance, banking, investments, services and manufacturing industries. The study used three-panel regression techniques to assess the research’s assumptions.FindingsOur findings suggest that investors and stakeholders do not take accounting disclosures and corporate governance into consideration when evaluating stocks since they have a large and detrimental influence on stock returns. Our findings suggest that firms with financing restrictions would more clearly experience the negative effects of accounting disclosures and corporate governance on stock returns.Research limitations/implicationsThis study has some limitations, including the fact that it only looked at one context and one Middle Eastern country and that its method of obtaining primary data relied primarily on disclosures, corporate governance, financial reports and secondary data. In addition to the fact that there is data that we were not able to collect due to complete confidentiality and non-disclosure. The main limitation is that the sample size of this study is small due to the limited number of listed firms on the (PEX).Practical implicationsThis paper provides some significant managerial implications for policymakers, regulators and investors. The regulatory agencies, authorities, businesses and investors can benefit from the management implications of this study. Accounting disclosure activities and corporate governance could have benefits. These procedures still need to be effectively incorporated into stock valuations. Government agencies should require businesses to reveal more complex information while lowering the percentage of indirect data they provide.Originality/valueThis study provides significant insights and implications for regulatory authorities, decision-makers and investors. This study contributes to the literature by evaluating the link between accounting disclosures and corporate governance and stock returns and determining if this relationship is subject to financing restrictions using a database of Palestinian firms registered on the (PEX). Governance indicators and accounting disclosures have a significant increase in the application of governance elements in companies listed on the (PEX) during the study period, which indicates that accounting disclosures and corporate governance have a strong impact on stock returns.
Relationship between free cash flow and corporate financial distress: evidence from listed halal food and beverage companies in Malaysia
Authors: Umar Umar Habibu , Al-Faryan Mamdouh Abdulaziz Saleh , Osemy Ahmed Zakaria Zaki 
Published: February 2025

Purpose
This study aims to examine the linear and nonlinear effects of free cash flow on the financial distress of listed halal food and beverage companies in Malaysia.

Design/methodology/approach
The study utilized a sample of 35 listed halal food and beverage firms in Malaysia. Secondary data were extracted from the Bloomberg database covering 14 years (2008–2021). The primary regression model employed was the two-step system generalized method of moments estimator. Additionally, the probit regressions model was used for robustness checks.

Findings
The findings indicated that free cash flow significantly reduced the financial distress of listed halal food and beverage firms. Furthermore, the study established that maintaining free cash flow up to 5.75% of total revenue (sales) represented an optimal level. Beyond this threshold, accumulating more free cash flow exposes the firms to higher financial distress.

Research limitations/implications
This study utilized a sample of 35 listed halal food and beverage firms in Malaysia and utilized data between 2008 and 2021.

Practical implications
The study offered valuable insights for stakeholders within the halal food and beverage industry, especially regulators, boards of directors and managers. These findings emphasize the proper handling and utilization of free cash flow to prevent financial distress among these firms.

Originality/value
This study established not only a linear but also a threshold point of the relationship between free cash flow and the financial distress of Shariá-compliant nonfinancial firms.
Halal purchasing decisions and consumer behavior: a multi­ method review
Authors: Zafar Muhammad Bilal , Abu-Hussin Mohd Fauzi 
Published: February 2025

Purpose
The purpose of this study is to provide a comprehensive exploration of academic research on halal purchasing decisions and consumer behavior by integrating bibliometric and systematic review methodologies.

Design/methodology/approach
This study uses a multi-method approach, combining bibliometric and systematic review methodologies, to comprehensively analyze the domain of halal purchasing decisions and consumer behavior. A data set of 184 articles published between 2007 and 2024 was sourced from the Scopus database. The bibliometric analysis was conducted using Bibliometrix in R, facilitating performance analysis, science mapping and network analysis to explore key authors, affiliations, collaborations and thematic trends. Additionally, the systematic review examined the limitations and future research areas discussed in prior studies, providing the basis for formulating potential research questions to address identified gaps.

Findings
The study identifies significant contributions within the domain of halal purchasing decisions and consumer behavior, emphasizing the critical roles of religiosity, trust and halal certification as dominant themes. Bibliometric analysis reveals key authors, influential publications and collaborative networks, highlighting Malaysia as a central hub for research in this field. Additionally, the analysis underscores the intellectual structure and thematic evolution, identifying underexplored areas such as non-Muslim perspectives, emerging halal industries and geographic diversity. The systematic review complements these insights by addressing recurring methodological and theoretical limitations, offering targeted recommendations for future research.

Originality/value
This research uniquely combines bibliometric and systematic review methodologies to provide a comprehensive review of the halal consumer behavior literature, identifying limitations and gaps in prior studies and proposing actionable areas for future research.
Unveiling Keith Pavitt as a pioneer of innovation-as-practice
Authors: Antonczak Laurent , Bureth Antoine , Burger-Helmchen Thierry 
Published: February 2025

Purpose
The current landscape of management scholarship faces criticism for prioritising theoretical development over practical relevance, leading to a disconnect between academic research and industry practices or applications. By exploring Pavitt’s work, the authors aim to highlight the importance of contextual understanding in innovation processes and to advocate for recognising diverse scholarly contributions that challenge established norms. A pragmatic theorist and mentor to a whole generation of innovation science and policy scholars worldwide, especially in Europe, Keith Pavitt left a legacy that is insufficiently acknowledged. Ultimately, this paper seeks to bridge the gap between theory and practice and to defend an innovation management that is responsive to contemporary organisational challenges.

Design/methodology/approach
The authors review the most relevant works by Keith Pavitt as a practitioner and as a “pragmatic theorist” and his network of author relationships, including all papers, special issues and reports published after his passing. Then, the authors discuss how those seminal papers or reports have been used and could be used in the future. This paper argues for a balanced approach that integrates rigorous academic inquiry with practical insights, emphasising the contributions of Keith Pavitt as a pioneering figure in Innovation-as-Practice.

Findings
The authors highlight that much of the current understanding of science and policy of innovation can be traced back to Pavitt’s work and that many future debates about technology could be enhanced by considering his findings. He has the stature of a parental figure, and his taxonomy, based on practice and empirical data, much like other management analysis tools, is widely used but not widely recognised yet, especially by industry managers or employees.

Originality/value
This paper sheds new light on an unacknowledged transdisciplinary pioneer, whose work is situated at the intersection of theory and praxis in Innovation Management: Keith Pavitt. It also advocates for a more transdisciplinary and circumstantial historical approach to management scholars.
Kavrakoğlu: a management pioneer with style and substance
Authors: Mermercioglu Melike , Tuncalp Deniz 
Published: February 2025

Purpose
This paper aims to reassess Professor Ibrahim Kavrakoğlu’s contributions to management, focusing on his Total Management Quality (TMQ) concept. It examines how his ideas offer an alternative and practical perspective, emphasizing the integration of theory and practice across various contexts.

Design/methodology/approach
This paper uses a multidisciplinary approach, integrating a literature review of Kavrakoğlu’s works and interviews with his collaborators. It compares his management theories to prominent scholars like Michael Porter and Peter Drucker. The framework emphasizes Kavrakoğlu’s intellectual contributions within the context of broader critiques of management scholarship.

Findings
Kavrakoğlu’s work, particularly the concept of TMQ, provides an alternative by offering a holistic approach, integrating quality management across strategic, operational and human resources dimensions. His locally adapted concepts, such as 3D Data-Driven Decision-Making, Asymmetric Education, Synergic Management and Knowledge Leveraging provide practical tools widely applied in Turkish industries but overlooked globally.

Research limitations/implications
Based on Kavrakoğlu’s works and firsthand testimonials, further empirical research is needed to explore the practical applications of his theories.

Practical implications
Kavrakoğlu’s principles provide valuable insights for integrating global theories with local business realities, improving overall managerial quality and decision-making in various contexts. This study highlights the importance of incorporating diverse management perspectives to enrich management education and practice.

Social implications
By emphasizing the contributions of management thinkers from diverse cultural backgrounds, this study promotes inclusivity and broadens the global discourse in management education and practice.

Originality/value
This study highlights Kavrakoğlu’s overlooked contributions, emphasizing his practical impact on management and advocating for a more inclusive view of global management history.
An analysis of the challenges in combatting money laundering within Bureaux de Change establishments in Botswana
Authors: Mokone Philadelphia Pontsho 
Published: February 2025

Purpose
Financial institutions such as Bureaux de Change are susceptible to money laundering, posing a significant risk to a nation’s financial stability and security if not properly regulated and supervised. Botswana is a member of the Financial Action Task Force (FATF), a global organisation that sets standards, promotes policies to prevent money laundering, terrorist financing and arms proliferation, all to safeguard the global financial system. Efforts have been made to incorporate FATF recommendations on money laundering into the fiscal laws of Botswana. However, some deficiencies still remain. Although there are no recorded cases of money laundering in Botswana, Bureaux de Change entities are susceptible to it as their business involves cash transactions and rapid money transactions. This paper aims to analyse the challenges faced by Bureaux de Change entities in combating money laundering in Botswana. This will be done by assessing the effectiveness of the current regulatory framework and role of the regulatory authorities in combating money laundering within Bureaux de Change entities.

Design/methodology/approach
This paper provides a comprehensive examination of the obstacles faced by Bureaux de Change entities in Botswana when it comes to combating money laundering. A qualitative research method and doctrinal research method are both used in this context.

Findings
It is hoped that policymakers and other relevant persons will adopt the recommendations provided in the paper to enhance the curbing of money laundering in Botswana.

Research limitations/implications
This paper is only limited to the regulation of money laundering within the Bureaux de Change entities in Botswana and does not provide empirical research.

Practical implications
This paper is useful to policymakers, lawyers, law students and regulatory bodies especially in Botswana.

Social implications
This paper suggests changes to the Bank of Botswana (Bureaux de Change) Regulations of 2004 to improve their effectiveness, robustness and competitiveness in combating money laundering.

Originality/value
This paper is original research on the challenges of combating money laundering within Bureaux de Change entities in Botswana.
Prospects and challenges for social innovation in the context of municipal–community partnerships in metropolitan Athens and Thessaloniki
Authors: Arampatzi Athina , Tzekou Eirini-Erifyli , Iliopoulou Eirini , Nalmpantis Stratos 
Published: February 2025

Purpose
This study aims to show how social innovation offers viable solutions to urban development, by foregrounding community empowerment and transformative impact on urban policy, in the context of municipal–community partnerships.

Design/methodology/approach
This study draws on empirical research in four municipalities in the metropolitan areas of Athens and Thessaloniki, Greece, and examples of municipal–community partnerships, which are illustrative of the prospects and challenges for social innovation to introduce novel means for multiactor cooperation at the local level.

Findings
Considering the weak capacity of Greek cities to deploy community-based forms of social innovation toward solution-based approaches to urban issues, municipal–community partnerships are able to bolster bottom-linked social innovations and contribute to the processual creation of participatory policy frameworks, in cooperation with local communities and social economy actors.

Originality/value
This study conceptualizes the role of social innovation in urban development, through the lens of municipal–community partnerships. It contributes empirical insights into the forms that social innovation acquires in unfavorable contexts and the processes that drive urban policy toward new directions.
Social trust and the performance of foreign firms: evidence from an emerging market
Authors: Shen Huiyun , Yu Jie 
Published: February 2025

Purpose
This study aims to contribute to the existing institutional literature by examining the impact of regional social trust on foreign firm performance.

Design/methodology/approach
In this study, 10,286 annual observations of foreign firms in China from 2008 to 2020 are used to test the research hypotheses using an ordinary least square regression model.

Findings
Social trust can improve foreign firm performance by reducing operating costs and increasing risk-taking capacity, while formal institutions and economic policy uncertainty strengthen the positive relationship between social trust and foreign firm performance. Moreover, the results of the heterogeneity test show that the positive relationship is only manifested in the samples from the eastern region and is more pronounced in the samples of small- and medium-sized foreign firms and non-manufacturing foreign firms.

Originality/value
This study makes a theoretical contribution to the literature on institutional theory and foreign firm performance, as well as providing practical guidance to foreign firms on how to improve their performance.
Lat-Intersectology: a new proposed methodological approach to humanizing Latino [1] immigrants in qualitative research
Authors: Yrigollen-Robbins Michelle 
Published: February 2025

PurposeThe purpose of Lat-Intersectology is to foster a deeper, more holistic understanding of societal structures, guiding more effective, inclusive policies and social justice initiatives. It champions the complexity of human diversity, urging a shift from linear analytical models to a more expansive, interlaced understanding of social realities.Design/methodology/approachLat-Intersectology is a relatively new field of study that emerged from the intersection of Latino critical race and intersectionality theories. Lat-Intersectology seeks to build on Latino Critical theory (LatCrit) by examining the complex ways in which immigration status, race and ethnicity intersect Latino immigrants’ identities. Lat-Intersectology proposes a novel approach that seeks to unravel the deficit layers prevalent among Latino immigrants in the United States. This new approach emphasizes the understanding of these intersections not just as theoretical constructs but as privileged realities, influencing scholarly discourse. By foregrounding new perspectives, Lat-Intersectology contributes to a more nuanced understanding of US Latino immigrants’ social dynamics, promoting strategies for inclusion that are both informed by and tailored to the specificities of Latino immigrants’ context.FindingsLat-Intersectology provides a critical approach to the complex dynamics of privilege within Latino immigrant populations in the United States. It offers a nuanced analysis that recognizes diverse experiences shaped by race, ethnicity and legal status. The findings underscore that privileges are not monolithic among Latino immigrants; rather, they are fragmented and highly dependent on intersecting identities, providing a way for more inclusive and effective advocacy, tailored to the multifaceted nature of immigrant experiences in the United States.Originality/valueLat-Intersectology, as a groundbreaking methodology, shifts the paradigm in examining Latino immigrants in the United States by focusing on the intersections of their privileges, a concept often overshadowed by the dominant narrative of marginalization. This novel approach does not negate the systemic challenges faced but instead enriches our understanding by acknowledging the multifaceted identities within this community. By analyzing privileges alongside adversities, Lat-Intersectology facilitates a more nuanced discourse, recognizing that within the struggles, there are varying degrees of social advantages, perhaps tied to factors like skin color, immigration status, economic background or education. This methodology’s originality lies in its balanced view, offering a more comprehensive analysis of Latino immigrants’ experiences. Ultimately, the value of Lat-Intersectology is profound, as it fosters empathy and promotes a deeper comprehension of the complexities within human experiences, encouraging policies and social attitudes that reflect the diversity of experiences within the Latino immigrant community.
Vino Mundo: introducing wines of the world to Costa Rica
Authors: Lee Sarah , Massoud Jacob A. , Yeo Chang Seob 
Published: February 2025

Research methodology
Primary and secondary data were used to prepare this case. For primary data, the company’s owner was interviewed on multiple occasions. The authors also used Vino Mundo company materials, websites and internal reports in developing the case. Other secondary data sources were used to obtain information on the external environment, industry, demographics and market. Secondary data sources included the World Bank, INEC and Urban and Cities Platform data sets.

Case overview/synopsis
Vino Mundo was a restaurant and event space in a beautiful mountain villa outside of San Jose, Costa Rica. It offered international cuisine and wine. The founder and owner, Guillermo Aguilar, faced challenges with sustaining and growing his business in the wake of the global pandemic in 2022. Although he had a strong vision for Vino Mundo, he needed to revisit his strategic plan, especially in marketing. He had many decisions to make in 2023.

Complexity academic level
The case is primarily designed for upper-level undergraduate and graduate marketing courses. It is well-suited for subjects such as marketing management, entrepreneurial marketing, marketing in emerging markets, family and small business marketing and global marketing. It covers topics including marketing strategy and tactics, new product development, segmentation, targeting, positioning, strategic marketing management, family businesses and emerging markets.
Leadership learning and development at work: team meeting observation as a work-based intervention
Authors: Youngblood R.J. , Maldonado Franzen Roberta , Priest Kerry L. 
Published: February 2025

Purpose
The purpose of this paper is to highlight a work-based leadership learning and development experience between a university and an organization in the Midwest of the USA.

Design/methodology/approach
The viewpoint highlights how the interplay of leadership in complex adaptive systems and Leadership-as-Practice development supports the need for work-based learning approaches to leadership development. The authors describe how the process of executive team meeting observations as a work-based, inquiry-focused leadership development intervention created a container for team members to explore their interactions and flow of practice in their everyday work experience.

Findings
Meeting observation and debriefing can be a powerful tool for work-based learning. This practice adds to the growing body of literature on collective, relational and practice leadership and offers insight into work-based learning for leadership learning and development.

Practical implications
Partnerships between higher education institutions and industry can create broader opportunities for leadership learning and development and contribute to organizational and community development. Leadership developers, consultants, coaches, trainers and practitioners can incorporate leadership learning and development experiences within existing organizational structures and systems.

Originality/value
This viewpoint provides new insights into a university-industry partnership to explore the impact of work-based leadership development exercises through meeting observations and debriefing activities.