bluuebunny/crossref_metadata_2025_split huggingface dataset:
Digital transformation in financial industry: antecedents of fintech adoption, financial literacy and quality of life
Authors: Alkhwaldi Abeer F. 
Published: August 2024

PurposeThis paper aims to investigate the variables that could contribute to facilitating or hindering FinTech adoption in Jordan and how that will affect human well-being (quality of life [QoL]).Design/methodology/approachA conceptual framework was formulated through the integration of “the unified theory of acceptance and use of technology” (UTAUT), “task-technology fit” (TTF) model and two additional factors, namely, “financial literacy” (FL) and “quality of life” (QoL). A cross-sectional online survey was used to obtain data from 378 FinTech users employing a quantitative method. AMOS 26.0 was utilized to analyse the data based on “structural equation modelling” (SEM).FindingsThe analysis of the structural path found that UTAUT constructs including “performance expectancy (PE), effort expectancy (EE), facilitating conditions (FC), social influence (SI)”, and TTF were significant determinants of FinTech adoption. Only technology characteristics (TECH) was a significant predictor of TTF. Also, the analysis of empirical data revealed a significant mediating impact of FinTech adoption on the association between FL and QoL, underlining the important role of digital FL in digitalizing societies. Likewise, FL affected the QoL directly.Practical implicationsThis research will be beneficial for “FinTech service providers” (FSPs) and policymakers to offer thorough insights regarding the current relatively low acceptance rates of FinTech, contributing to strategies’ formulation that could promote FinTech usage by Jordanian customers, where FinTech is still considered an innovative technology. In addition, FL needs to integrate digital literacy to utilize state-of-the-art technologies for more effective financial management. This is with being able to make decisions facilitating the management of life outcomes which could result in better QoL.Originality/valueTo the best of the author’s knowledge, this research is the first research paper that integrates the UTAUT and TTF models and also adds two additional constructs, namely, FL and QoL, to investigate the FinTech in the Jordanian setting. This study could contribute to the literature on IT adoption by considering FinTech usage and incorporation into individuals’ life in Jordan.
Nonfinancial 8-K disclosures and individual investors' trading during earnings announcement window
Authors: Jiang Jinglin , Wang Weiwei 
Published: August 2024

PurposeThis study investigates the influence of nonfinancial 8-K disclosures released during the earnings announcement window on the abnormal trading activities of individual investors.Design/methodology/approachWe employ regression analysis in this empirical study to examine the impact of nonfinancial 8-K filings on individual investors' abnormal trading activities.FindingsOur results reveal that individual investors exhibit higher levels of abnormal trading activities when firms release nonfinancial 8-Ks during the (0,1) window of earnings announcements. This effect is observed for both buyer-initiated and seller-initiated transactions and is particularly pronounced for firms reporting an operating loss. Negative sentiment in 8-Ks significantly intensifies such effect. Additionally, we find that buy-sell consensus increases significantly with concurrent nonfinancial 8-Ks. This suggests that 8-Ks may reduce information noise, leading individuals to trade with greater conviction.Originality/valueOur study examines the joint influence of nonfinancial 8-Ks and earnings announcements on individual investors' trading activities, thereby providing a novel perspective on the mechanisms through which 8-K filings affect individual investors' trading behaviors.
The moderating role of knowledge sharing in the relationship of transformational leadership style and environmental sustainability: an empirical study on the employee of ministries in the United Arab Emirate
Authors: Faqera Abdulaziz Fahmi Omar , Manaf Halimah Abdul 
Published: August 2024

Purpose
In response to the prevalent significance of combating climate change, government agencies are required to achieve the critical goals of protecting natural resources, fostering long-term growth and promoting environmental sustainability. On this account, this study aims to investigate the moderating effect of knowledge sharing on the relationship between transformational leadership style and environmental sustainability.

Design/methodology/approach
To ensure the accuracy of the outcome, the study was designed using the resource-based view approach, comprising a sample of 276 employees across various United Arab Emirates (UAE) ministries, administering a validated questionnaire. The non-parametric software (i.e. Smart PLS 4) was used to analyse the data.

Findings
The findings indicated that three dimensions of transformational leadership style, idealised influence, individualised consideration and intellectual stimulation, were significantly related to environmental sustainability. Inspirational motivation, however, did not predict environmental sustainability.

Originality/value
In terms of value, the novelty of this study is the theoretical foundations that it provides for future research on the role of knowledge sharing that can affect transformational leadership and environmental sustainability among the ministries in the UAE. This study also sets a benchmark for these ministries and other public sectors’ strategic decision-making process of increasing knowledge sharing through a transformational leadership style.
Moral intensity and ethical decision-making: a combined importance-performance map analysis for professional accountants
Authors: P. Ishwara , Mekonnen Naod 
Published: August 2024

Purpose
The purpose of this study is to examine the influence of moral intensity on the ethical decision-making process of professional accountants based on a combined importance-performance map analysis (cIPMA).

Design/methodology/approach
Using partial least squares structural equation modeling (PLS-SEM) on data from 309 accountants, the study examined the relationships between four moral intensity dimensions: magnitude of consequences, social consensus, probability of effect and concentration of effect, and the ethical decision-making process. The study also methodologically complemented by a combined importance-performance map analysis and necessary condition analysis.

Findings
The findings reveal that moral recognition and moral judgment are necessary conditions for predicting accountants’ moral intent. However, in terms of importance and performance, moral recognition plays a less significant role compared to moral judgment. Furthermore, the influence of moral intensity dimensions is pronounced on moral recognition, while their influence on moral judgment and moral intent is more context dependent. This is also exhibited in the combined importance-performance map analysis results.

Research limitations/implications
The study highlights the importance of considering specific ethical dilemmas and the differential influence of moral intensity when developing strategies to strengthen ethical decision-making in the accounting profession. Future research is encouraged to explore how cultural backgrounds and diverse settings influence accountants’ ethical decision-making with tailored measurement tools for a more comprehensive understanding.

Originality/value
To the best of the authors’ knowledge, the study is among the first to complement the results of PLS-SEM with importance-performance map analysis and necessary condition analysis to examine the relationship between moral intensity and ethical decision-making of accountants.
Productivity in motion: a structuration theory lens and inductive analysis of MTM in engineering consulting firms
Authors: Rahi Khalil , Thoumy Mira , Saqib Muhammad 
Published: August 2024

PurposeThis paper explores the impact of multiple team membership (MTM) on the productivity of team members in engineering consulting firms. MTM refers to employees participating concurrently in multiple teams, a concept closely linked to projectification. Despite the fact that this concept can enhance collaboration, it also introduces coordination challenges that may negatively affect productivity.Design/methodology/approachThrough an inductive approach involving 12 semi-structured interviews with engineering consulting professionals specializing in water and energy infrastructure projects, this paper examines the factors affecting team member productivity in an MTM setting. Following the interviews, a Delphi technique was employed, engaging 16 experts to rank the factors and sub-factors identified from the interview data. This two-stage approach ensured a comprehensive and validated assessment of productivity factors.FindingsThis study develops 8 factors process model grounded in structuration theory to explain the socio-technical mechanisms by which multiple team membership shapes productivity outcomes in engineering consulting firms specialized in water and energy infrastructure projects. Key findings surface micro-foundations, tensions in technology provisions, planning processes, and career development that inform theoretical advances and practical improvements.Originality/valueThis research contributes empirically insights into managing MTM in expert service contexts. Applying Giddens' structuration theory, this study reveals how agency and structures shape productivity across organizational, team, and individual levels. In practice, this study provides recommendations for improving productivity within projectified environments, mainly for team members working in an MTM environment in engineering consulting firms specializing in water and energy infrastructure projects.
Determinants of donation intentions in Malaysia
Authors: Kamarudin Mohd Khairy , Mustaffa Fatin Nur Ainaa , Ganti Norhaifa , Mohamad Norzilan Nur Izzati , Noor Zainan Nurul Izzah , Khidzir Masyitah 
Published: August 2024

PurposeThe current study examines the factors that affect trust and donation intention in donation-based crowdfunding.Design/methodology/approachThe present study utilized web-based questionnaires to examine the donation intention of Malaysian donors in donation-based crowdfunding, employing the information system success (ISS) framework. The collected data were investigated using partial least square structural equation modeling (PLS-SEM).FindingsThe findings of the study indicate that information quality, service quality and system quality have a significant positive effect on trust in donation-based crowdfunding. Additionally, donation intention in donation-based crowdfunding is significantly and positively influenced by information quality, service quality and trust.Practical implicationsThe study’s results can be used by donation-based crowdfunding platforms to enhance their information, service and system quality to increase donor trust and intention to donate, including improving the platform’s design, navigation, aesthetics, comprehensibility of content, providing timely customer support and regularly updating and maintaining the system.Originality/valueBy exploring the relationship between information quality, service quality, system quality, trust and donation intention, this study contributes to the existing knowledge on donors’ behavior in crowdfunding.Peer reviewThe peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-04-2023-0291
A visual scoping review of how knowledge graphs and search engine results page designs represent uncertainty and disagreement
Authors: Knight Simon , Bowdler Isabella , Ford Heather , Zhou Jianlong 
Published: August 2024

Purpose
Informational conflict and uncertainty are common features across a range of sources, topics and tasks. Search engines and their presentation of results via search engine results pages (SERPs) often underpinned by knowledge graphs (KGs) are commonly used across tasks. Yet, it is not clear how search does, or could, represent the informational conflict that exists across and within returned results. The purpose of this paper is to review KG and SERP designs for representation of uncertainty or disagreement.

Design/methodology/approach
The authors address the aim through a systematic analysis of material regarding uncertainty and disagreement in KG and SERP contexts. Specifically, the authors focus on the material representation – user interface design features – that have been developed in the context of uncertainty and disagreement representation for KGs and SERPs.

Findings
Searches identified n = 136 items as relevant, with n = 4 sets of visual materials identified from these for analysis of their design features. Design elements were extracted against sets of design principles, highlighting tensions in the design of such features.

Originality/value
The authors conclude by highlighting two key challenges for interface design and recommending six design principles in representing uncertainty and conflict in SERPs. Given the important role technologies play in mediating information access and learning, addressing the representation of uncertainty and disagreement in the representation of information is crucial.
Oil market volatility and foreign ownership: the case of Saudi Arabia
Authors: Alhassan Abdulrahman , Kalyanaraman Lakshmi , Alhussayen Hanan Mohammed 
Published: August 2024

Purpose
This study aims to evaluate the resource curse hypothesis in an oil-dependent economy, Saudi Arabia, through examining the impact of oil price volatility on foreign ownership among Saudi listed firms.

Design/methodology/approach
The study analyzes a unique data set of firm-level data on foreign ownership for the period 2009–2015. A multivariate regression model was applied to analyze the relationships under study.

Findings
The analysis reveals a negative association between oil price volatility and foreign ownership in firms with high leverage and low stock volatility.

Research limitations/implications
Policymakers are encouraged to develop policies to control shocks in the supply and demand of oil and enforce economic diversification. Investors can better understand the dynamics of an oil-based economy stock market based on the investment behavior of foreign investors and their response to oil price shocks.

Originality/value
This study adds to the literature by analyzing the relationship understudy in an oil-rich and oil-dependent emerging economy, where its critical economic parameters are influenced by oil price volatility and it has the largest and the most liquid stock exchange in the MENA region.
Board monitoring and corporate disclosure: the role of the institutional environment and firm-level governance
Authors: Muravyev Alexander 
Published: August 2024

PurposeThis article aims to answer two research questions that remain controversial in the accounting and corporate governance literature: (1) how corporate disclosure is related to board monitoring and (2) how this link is affected by the institutional environment and firm-level governance.Design/methodology/approachThe study is based on S&P data on corporate disclosure by Russian companies collected over 2002–2010 and supplemented by information from the SKRIN database. The dataset covers 125 non-financial companies, with 559 observations in total. We use three indicators of board monitoring: the percentage of non-executive directors, a dummy for two-tier boards, and a dummy for an audit committee. The firm’s governance is proxied by a dummy for single class stock, while the institutional environment is proxied by a dummy for ADRs/GDRs. We apply conventional methods of panel data analysis with several robustness checks, including the random- and fixed-effects models, 2SLS that addresses the potential endogeneity of board composition, alternative definitions of the dependent variable, and an extended list of controls.FindingsWe find a positive (complementary) relationship between the amount of disclosure and the proxies for board monitoring employed. This complementary relationship turns out to be the strongest among companies that have better internal governance but face a weaker institutional environment. There is little evidence of such complementarity under strong institutions.Practical implicationsThe findings may be of interest to investors and policymakers. As to the former, the results warn of firms that provide limited disclosure in the presence of strong corporate governance arrangements, such as independent boards, as these factors are not substitutes for each other. As to the latter, the results support comprehensive policies aimed at simultaneous improvements in both board governance and corporate disclosure in weak institutional settings.Originality/valueThis paper uses a unique setting and rich, partly proprietary data to extend the existing literature on the relationship between corporate disclosure and board monitoring, with an emphasis on the moderating role of the institutional environment and firm-level governance. It is also one of the very few studies of corporate disclosure in Russia, an important emerging economy of the early 2000s.
Does the S-curve demonstrate an asymmetrical response to fluctuations in exchange rates?
Authors: Ahmad Sareer , Iqbal Javed , Nosheen Misbah , Shil Nikhil Chandra 
Published: August 2024

Purpose
This study aims to examine the asymmetric S-curve between the trade balances of Pakistan and China at the commodity level using disaggregated data.

Design/methodology/approach
This study focuses on Pakistan and China bilateral trade based on commodity-level data. This study delves into the S-curve phenomena by examining time series data from 1980 to 2023 across 32 three-digit industries/commodities.

Findings
The findings show significant evidence in favor of the “asymmetric S-curve” in 27 out of the 32 industries studied. This study confirms that the devaluation of home currency is not a viable solution always to improve trade balance.

Research limitations/implications
This study considers 32 three-digit industries limiting the generalizability of findings. Due to data unavailability, the authors fail to consider other industries. In the absence of quarterly data on industry-level trade between Pakistan and China, annual data from 1980 to 2023 were used in generating the cross-correlation functions. Previous literature frequently resorted to the general consumer price index with its inherent aggregation issues, whereas this study has opted for commodity price indices to overcome the shortcomings in the estimation of S-curves at the commodity level.

Practical implications
The findings have practical relevance in guiding policy decisions regarding commodity trade, whereas the industry-wise analysis enriches the understanding of the short-term effects of currency depreciation on trade balance dynamics.

Originality/value
The S-curve hypothesis predicts a negative cross-correlation between a country's current exchange rate and its past trade balance and a positive cross-correlation between the current exchange rate and its future trade balance. Previous empirical S-curve studies had the limitation of assuming symmetry in cross-correlation with both current and future trade balance values.
The adoption of smart services: do privacy concerns, trust in benevolence and usage experience matter?
Authors: Viot Catherine , Lecuyer Charlotte , Bayart Caroline , Lancini Agnès 
Published: August 2024

Purpose
The purpose of this research is to investigate the influence of service provider benevolence trust and privacy concerns on the intention to adopt smart services (SS), in line with the privacy paradox. It also seeks to analyze the role of smart connected product (SCP) usage, between current and potential users.

Design/methodology/approach
The study specifically focuses on one type of SS: smart-connected car insurance based on the “pay as you drive” and/or “pay how you drive” principle. Data were collected through an online survey of 362 French drivers. Hypotheses are tested using structural equation modeling and a multigroup confirmatory factor analysis.

Findings
The results show that trust in the benevolence of the service providers positively influences the intention to adopt SS, regardless of how familiar consumers are with SCP. Conversely, privacy concerns have a negative impact on such intention, but this effect only occurs among consumers who already own SCP.

Practical implications
From a managerial perspective, this research could help service providers to successfully develop and promote SS, by establishing a relationship based on benevolence and transparency regarding the use of personal information. In addition, managers should promote SS differently when addressing SCP users, seeking to reassure them or avoid addressing privacy concerns.

Originality/value
Our study adds to the privacy paradox theoretical framework by empirically analyzing drivers of SS adoption. It highlights the key but distinct roles of privacy concerns and benevolence trust.
Information science in the German Democratic Republic
Authors: Stock Wolfgang G. 
Published: August 2024

PurposeThe article aims to give an overview of the history and the achieved status of information science in the German Democratic Republic (GDR) with an emphasis on the organisation of information science and practice in the GDR and on the theoretical foundations of information science.Design/methodology/approachPrimarily, this article is based upon critical literature studies, especially German-language books and journal articles, but the empirical basis also includes some unpublished sources (e.g. letters from information scientists from the GDR).FindingsThere are interesting results concerning the roots of information science in cybernetics, philosophy and the practical area of documentation. The naming of this knowledge field as “informatics”, “informatics of science” or “information and documentation science” is partly very distinct from Western conceptions. We found different theoretical foundations for information science including the approaches of Bonitz, Engelbert, Koblitz and Groß and Fuchs-Kittowski. In the GDR, information science and information practice were centralised, but through the information system science and technology, they were consistently accessible at all levels of professional work. With German reunification, information practice and its institutions, as well as GDR’s information science efforts, disappeared.Research limitations/implicationsThe article gives hints on the importance on and the survival of some GDR approaches in contemporary information science, but those developments should be analysed in much more detail.Originality/valueThis is the first overview article on the state and entire development of information science in the GDR.