bluuebunny/crossref_metadata_2025_split huggingface dataset:
Inefficient urban-rural resource allocation and reduced tuition benefits for preschool education: an example from a Chinese county
Authors: Yang Weiyue , Jiang Quanbao 
Published: July 2024

PurposeTaking urban-rural disparity into account, this research examines the current service provision of preschool education at the local level in China.Design/methodology/approachFollowing a qualitative design, the research is based on a case study on the preschool service provision in Luochuan County in China, with data collected from semi-structured interviews with grassroots officials and residents from the county’s rural and urban regions.FindingsThis research finds that preschool services are inefficiently delivered between the county’s rural and urban areas. While services are oversupplied in rural regions, the popular demand for urban kindergartens is inadequately addressed. Moreover, the tuition subsidy offered by the local government has drastically decreased in recent years.Research limitations/implicationsThis research is confined to a single-case study, so its findings are not necessarily applicable to all Chinese localities. Nevertheless, it proves that these problems in preschool service provision can be a result of the central authority’s tight control.Social implicationsGiven China’s rapid urbanization and fertility decline, this research argues that overinvestment in rural kindergartens can be a widespread phenomenon throughout China. It also suggests a decreasing popular demand for other public services, such as childcare, in Chinese rural regions. This research calls for special attention to the persistent regional discrepancy in preschool service standards and the welfare cuts after the revenue centralization reform.Originality/valueThis research contributes to a clearer picture of the current preschool service delivery by Chinese local governments, which remains largely underexplored by far. It also provides updates on the country’s long-existing urban-rural discrepancy in preschool services.
Does the combined assurance model affect tax avoidance? The case of South African companies
Authors: Boujelben Saoussen , Medhioub Nermine 
Published: July 2024

Purpose
This paper aims to investigate the impact of combined assurance on tax avoidance in South Africa.

Design/methodology/approach
This study is founded on a sample of 76 South African firms listed on the Johannesburg Stock Exchange over the 2014–2022 period. The authors used the feasible generalized least squares regression estimation technique to test the hypothesis. To address endogeneity issues, this study conducted a difference-in-differences (DID) analysis based on propensity score matching.

Findings
The results reveal that combined assurance negatively impacts tax avoidance. Implementing combined assurance, as an integrated risk management approach, significantly minimizes tax risk. The DID analysis provides well-founded evidence attributing the decline in tax avoidance levels to the availability of combined assurance. The inferences are robust to using alternative measures of tax avoidance, testing combined assurance impact across various tax avoidance levels and controlling for the COVID-19 effect.

Practical implications
This study presents valuable insights for firms, managers and policymakers. The findings encourage companies to bolster their risk management practices, opting for combined assurance over a sole risk monitoring mechanism. This approach enables the company to ensure better compliance with tax regulations, thereby enhancing overall efficiency. Besides, the disciplining effect of combined assurance motivates managers to make informed decisions, avoid tax avoidance strategies and safeguard corporate reputation. Moreover, this research calls upon policymakers to promote effective global regulatory frameworks for combined assurance practices.

Originality/value
The research brings original insights by exploring the influence of combined assurance on tax avoidance. This addresses a gap in the current literature that has predominantly focused on the relationship between tax avoidance and individual lines of defense.
Beyond diversity: an analysis of gender inclusion within Indian manufacturing organizations
Authors: Shivhare Amita , L Gurunathan 
Published: July 2024

Purpose
Organizations are increasingly emphasizing inclusive practices to leverage the valuable potential of their human resource. This study seeks to investigate the influence of organizational norms on the experiences of inclusion among women in manufacturing organizations. This study aims to comprehend how gendered perceptions of the ideal worker shape women’s sense of inclusion within the workplace.

Design/methodology/approach
The research adopted a qualitative approach to understand women’s experience of inclusion in the manufacturing workplace. Purposive and snowball sampling techniques were used to conduct semistructured interviews with 52 professionals working in the four manufacturing organizations. These employees were working in different roles as functional managers, human resource managers, diversity officers and female employees. Interviews were analyzed following a three-step coding process. ATLAS.ti software was used to analyze the data. The study draws upon Acker’s theory of “gendered organizations” and West and Zimmerman’s concept of “doing gender” to understand workplace narratives, adapting these theories to the specific context of India.

Findings
This study highlights frequent experiences of exclusion experienced by women in the workplace. This is because of a prevalent culture that prioritizes the ideal worker image within workplace narratives, serving as a significant catalyst for these experiences of exclusion. Additionally, the study underscores how apparently supportive measures, initially appearing beneficial, can inadvertently heighten women’s vulnerability to workplace exclusion.

Originality/value
This study shows how broader national and industrial cultures, which are often male-dominated, can, further reinforce barriers to creating a gender-inclusive workplace. Overall, the study underscores the importance of addressing ideal worker narratives as pivotal steps toward fostering a workplace that is genuinely inclusive for women.
The juggling act: Gen Z’s approach to moonlighting and full-time work
Authors: Bhore Milind Baliram , Tapas Poornima , Gotise Piyush , Chinmulgund Avanti 
Published: July 2024

Purpose
The purpose of this study is to understand why Gen Z indulges in moonlighting in IT organisations and to help policymakers redefine mutually beneficial policies for improving talent management, which will benefit Gen Z as well as organisations and society at large.

Design/methodology/approach
A qualitative technique was adopted by conducting in-depth interviews with Gen Z, who works in the IT sector of metropolitan cities in India. The interviews were transcribed and thematically coded using thematic analysis in NVivo. A model based on themes from the analysis has been proposed.

Findings
The themes derived from this study revolve around issues such as ethics, legal, self-satisfaction, money and social causes. These themes will contribute to the body of knowledge by adding new dimensions to moonlighting.

Research limitations/implications
This research has been carried out consider Gen Z moonlighting in the IT sector within India. The study can be further enhanced to other regions and sectors. It will give clarity and help avoid potential conflict situations at the workplace.

Practical implications
This research will clarify and help avoid conflict situations by redefining policies and improving talent management and retention. The results can be further tested in other organisations.

Social implications
This research draws attention of the policymakers to help create a common framework and guidelines for all stakeholders to follow with respect to moonlighting. It will open work opportunities on other platforms for interested and talented workforce and help them gain financial strength and independence.

Originality/value
Systematic thematic analysis using CAQDAS – NVivo has been carried out to elucidate Gen Z’s numerous motives for moonlighting in the IT sector. A model has been proposed based on the themes that evolved from the study, which policymakers can leverage to improve talent management in IT organisations.
Interpersonal population diversity in the bank boardroom and corporate misconduct
Authors: Vasilakis Chrysovalantis , Thornton John 
Published: July 2024

PurposeThis research empirically establishes that the interpersonal population diversity of executive board members partly explains the differences in financial misconduct across US banks. It advances the hypothesis that heterogeneity in the composition of an interpersonal population and diverse traits of board members, originating from the prehistoric course of the exodus of Homo sapiens from East Africa tens of thousands of years ago, is an important factor explaining the effectiveness of executive board monitoring with respect to a bank engaging in financial misconduct. The underlying intuition is that population-fragmented societies, characterized by mistrust, preference heterogeneity and corruption, find it difficult to sustain collective integrity action.Design/methodology/approachEmploying a panel of US banks from 1998 to 2019 we find that adding directors from countries with different levels of interpersonal population diversity is positively associated with financial misconduct as measured by enforcement and class action litigation against banks by the main regulatory agencies. Furthermore, we document that the more population-diverse bank boards are more likely to commit misconduct, consistent with a mechanism of inter-generational transmission of cultural norms of mistrust and non-cooperation.FindingsWe find that adding directors from countries with different levels of interpersonal population diversity is positively associated with financial misconduct as measured by enforcement and class action litigation against banks by the main regulatory agencies. These results are robust to controlling for bank-specific variables, including other board characteristics, and to the use of instrumental variables.Practical implicationsThe findings suggest that reducing financial misconduct by banks likely requires reducing the interpersonal population diversity of banks’ executive boards.Originality/valueWe show how bank boards with different interpersonal population diversity impact the likelihood of engaging in misconduct provides evidence of the microeconomic effects of interpersonal population diversity. We show the negative results of diversity that they can have on the management of a firm given that populated diverse boards are more likely to lead to higher levels of misconduct. Our evidence reveals that banks having interpersonal population fragmented boards are more likely to commit misconduct given the cultural norms of mistrust and the lack of societal cohesiveness.
An integrated ISM fuzzy MICMAC approach for unfolding the digital servitization implementation
Authors: Favoretto Camila , Mendes Glauco Henrique de Sousa , Mota Renata de Oliveira , Filho Moacir Godinho , Osiro Lauro , Ganga Gilberto Miller Devós M.D. 
Published: July 2024

Purpose
This paper aims to identify the interrelationships among critical factors for digital servitization (DS) implementation.

Design/methodology/approach
A multi-method research was used. Critical factors for a successful DS implementation were identified using a systematic literature review and expert interviews. The interpretive structural modeling (ISM) method was used to develop a hierarchical model of the identified factors, followed by the fuzzy Matrice d’Impacts Croisés Multiplication Appliqués à un Classement (MICMAC) analysis to assess their dependence and driving powers.

Findings
A total of 23 factors for DS implementation were identified, and the ISM model was developed. Based on MICMAC analysis, the factors were also grouped under four categories (dependent, driving, autonomous and linkage). A conceptual framework is proposed, highlighting that DS implementation relies on three main layers of critical factors: crafting alignment, scaling the change and achieving results.

Originality/value
The ISM and fuzzy MICMAC methods used in this study provided valuable insights into the interrelationship among the identified DS factors through a conceptual framework. To the best of the authors’ knowledge, the study is one of the first to identify critical factors influencing DS implementation and develop hierarchical relationships among them.
Why does the nexus between finance and income inequality break in times of financialisation? Empirical evidence for the European Union countries
Authors: Barradas Ricardo 
Published: July 2024

PurposeThis paper aims to contribute to the current debate between the mainstream and the non-mainstream literature on the effect of the growth of finance on the level of income inequality, for which the empirical evidence has also been providing mixed results.Design/methodology/approachWe estimate a linear model and a non-linear model by employing a panel autoregressive distributed lag approach and relying on the dynamic fixed-effects estimator because of the existence of variables that are stationary in levels and stationary in the first differences.FindingsOur findings confirm that finance, economic growth, educational attainment and degree of trade openness have a positive long-term effect on the level of income inequality in the European Union countries, whilst government spending has a negative impact in the short term.Research limitations/implicationsOur findings imply that policy makers should rethink the functioning of the financial system in order to restore a supportive relationship between finance and income inequality and adopt public policies that are more in favour of the poor in order to constrain the growth of income inequality in the European Union countries.Originality/valueTo the best of our knowledge, this is the first paper that, simultaneously, focuses on the European Union countries, assesses the nexus between finance and income inequality, uses three different variables as proxies for the level of income inequality (the Gini coefficient, the top 1% income share and the top 10% income share), measures the variables that are proxies for the level of income inequality in terms of pre-tax and pre-transfer values and as post-tax and post-transfer values, takes into account four different variables as proxies for the role of finance (credit, credit-to-deposit ratio, liquid liabilities and stock market capitalisation) and identifies the long-term and short-term determinants of income inequality.
The impact of geopolitical risk and COVID-19 pandemic stringency on Sukuk issuance in Malaysia
Authors: Zakaria Nor Balkish , Musa Kazi , Kabir Mohammad Rokibul , Sobhani Farid A. , Abdillah Muhammad Rasyid 
Published: July 2024

PurposeThis study aims to examine the impacts of global geopolitical risks (GPRs) and COVID-19 pandemic stringency on the size of Sukuk issuance in Malaysia.Design/methodology/approachTo examine the issue, this paper collected yearly data for the Sukuk issuance from the DataStream, and the rest of the variables, including the control variables from the World Bank, were from 2018 to 2022. Several econometric approaches have been used, that is, ordinary least square (OLS), two-stage least squares (2SLS) and generalized method of moment (GMM) with fixed effects and random effects in examining the impacts.FindingsThe results demonstrate that global GPRs negatively impact the size of Sukuk issuance due to the investment risk during the high global geopolitical conflicts, war and rampant terrorism. Besides, the COVID-19 pandemic-related stringency also similarly affects the country's Sukuk issuance market because of the long-time lockdown measures, border closures, travel restrictions and low access to the market. The control variables also demonstrate similar results except for the gross domestic products, which shows positive and significant impacts on the Sukuk market of Malaysia.Originality/valueThe study's policy implications for Sukuk investors and issuers stress the importance of disclosing risk mitigation procedures, strengthening the regulatory framework and raising investor knowledge to attract and protect investors in the Sukuk sector.
How do dual sustainable-labeling strategies enhance products’ perceived value?
Authors: Casteran Gauthier , Ruspil Thomas 
Published: July 2024

Purpose
This paper aims to understand how dual sustainable-labeling strategies influence perceived value dimensions (i.e. quality, emotional, social and price) across vice vs virtue products and level of consumers’ consideration of future consequences.

Design/methodology/approach
Two online experiments are conducted with private label brands: one with organic and Fairtrade labels and one with organic and local labels. For each experiment, a conditional process analysis was used with the labeling strategy (i.e. no label vs organic label vs Fairtrade/local label vs organic label + Fairtrade/local label) as the independent variable, the product types (i.e. vice vs virtue) and level of consideration of future consequences as moderators, the dimensions of perceived value (quality, emotional, social and price) as the dependent variables.

Findings
Dual sustainable-labeling strategies lead to higher positive perceived value levels on all dimensions compared to no-labeling strategy. They however do not necessarily lead to higher levels compared to mono-labeling strategies such as organic labeling strategy (except for social dimension). Additionally, the positive effect of dual sustainable-labeling is lower for virtue products compared to vice products and is stronger for consumers with high level of consideration of future consequences for vice products for the social-value dimension.

Originality/value
Prior research has focused on the effect of multi-labeling strategies on willingness to pay with mixed results. This study brings insights to literature by testing the impact of dual sustainable-labeling strategies on the dimensions of perceived value as well as the moderating effects of the product types and consideration of future consequences.
Unlocking the secrets of daily app switching: a comprehensive guide to mastering both intra-app and inter-app search strategies
Authors: Chen Jing , Chen Hongli 
Published: July 2024

PurposeThe purpose of this research is to provide insights into the daily search strategies of users, which can inform the enhancement of search experiences across multiple applications. By understanding how users navigate and interact with different apps during their search processes, the study seeks to contribute to the design of more intuitive and user-friendly app systems.Design/methodology/approachThis study employs a mixed-methods approach to analyze users' daily search strategies in a natural cross-app interactive environment. Data collection was conducted using the Critical Incident Technique and the Micro-Moment Time Line, involving 204 participants to capture their real-time search experiences. Open coding techniques were utilized to categorize sequential search tactics, while the PrefixSpan algorithm was applied to identify patterns in frequently applied search strategies.FindingsThe study findings unveil a comprehensive framework that includes a variety of intra-app search tactics and inter-app switching tactics. Five predominant search strategies were identified: Iterative querying, Selective results adoption, Share-related, Recommended browsing, and Organizational results strategies. These strategies reflect the nuanced ways in which users engage with apps to fulfill their information needs.Originality/valueThis research represents a pioneering effort in systematically identifying and categorizing daily search strategies within a natural cross-app interaction context. It offers original contributions to the field by combining intra-app and inter-app tactics, providing a holistic view of user behavior. The implications of these findings are significant for app developers and designers, as they can leverage this knowledge to improve app functionality and user manuals, ultimately enhancing the overall search experience for users.
What does it mean to be responsible for Canadian Cannabis firms? An examination of CSR identity through social media disclosure
Authors: Ben Youssef Nourhene , Arroyo Pardo Paulina 
Published: July 2024

Purpose
The study aims to examine the extent of the corporate social responsibility (CSR) disclosure of Canadian cannabis firms and how they view responsibility. It also explores how cannabis firms build their CSR-based organizational identity through Twitter.

Design/methodology/approach
Deductive and inductive content analyses were carried through on tweets for a sample of 18 firms listed on the Canadian marijuana index during the legalization period of the recreational use of cannabis.

Findings
The results of this study show that cannabis firms approach responsibility by focusing on consumer and community/local development and by raising awareness and providing product information. The findings also highlight that the firms build their organizational identity mainly around their products’ medical benefits, the scientific efforts behind product development and the continual stigmatization they experience. At the industry level, cannabis firms attempt to build a harmonized identity to neutralize stigma.

Originality/value
This study allowed for a comprehensive understanding on how cannabis firms position themselves within an emergent sin industry and how they create their CSR identity through Twitter. It advances our understanding on the meaning of responsibility about the specific and distinctive features of the cannabis industry. From the methodology side, this study developed two content analysis tools: a coding instrument and a dictionary. These tools could be useful for conducting future studies related to the CSR disclosure of cannabis firms worldwide.
Exploring the impact of carbon emission disclosure on firm financial performance: moderating role of firm size
Authors: Bedi Ankita , Singh Balwinder 
Published: July 2024

Purpose
Based on stakeholder and legitimacy theory, this paper aims to investigate the impact of carbon emission disclosure on firm financial performance. Further, the study attempts to explore the potential moderating effect of firm size on this relationship.

Design/methodology/approach
The study is based on BSE 100 Indian firms for the period of 2018–2019 to 2020–2021. The association between carbon emission disclosure and firm financial performance, along with the moderating role of firm size, has been explored through regression models.

Findings
The present study confirmed the significant and negative association between carbon emission disclosure and firm financial performance. Furthermore, results reveal that firm size positively moderates the relationship between carbon emission disclosure and firm financial performance.

Social implications
Carbon emission disclosure helps corporate organizations advance the issues of climate change disclosure both nationally and globally.

Originality/value
To the best of the authors’ knowledge, the current study is the first of its kind to explore the potential moderating effect of firm size on the relationship between carbon emission disclosure and firm financial performance. The current study provides significant novel insights into sustainability, climate change and finance literature.