bluuebunny/crossref_metadata_2025_split huggingface dataset:
Does good governance moderate the relationship between blockchain technology use and tax evasion? Evidence from STOXX 600
Authors: Chouaibi Yamina , Ardhaoui Roua , Affes Wajdi 
Published: June 2024

PurposeThis paper aimed to shed light on the relationship between blockchain technology intensity and tax evasion and whether this relationship is moderated by good governance.Design/methodology/approachData from a sample of 50 European companies selected from the STOXX 600 index between 2010 and 2019 were used to test the model via panel data and multiple regression. Here, we used the generalized least squares method estimated on panel data. A multivariate regression model was used to analyze the moderating effect of good governance on the association between blockchain technology intensity and tax evasion. For the robustness analyses, we included the comparative study of legal systems. We performed an additional analysis by testing the dynamic dimension of the data set using the generalized method of moments to control for the endogeneity problem.FindingsExpectedly, the results showed a negative relationship between blockchain technology intensity and tax evasion. Furthermore, the findings suggest that the moderating variable negatively affects the relationship between blockchain technology and tax evasion.Originality/valueTo our knowledge, this study supports the existing literature. Firstly, it expands the scientific debate on tax evasion. Secondly, it extends the scope of the agency theory, which is used to explain the phenomena associated with tax evasion. This study is one of the first to examine the moderating effect of good governance on the association between blockchain technology intensity and tax evasion.
Credit (mis)allocation under capital requirements: evidence from discontinuity in loan maturities
Authors: Nguyen Trang Thu , Nguyen Ha Diep , Nguyen Huyen Thi Thu 
Published: June 2024

PurposeWe study how capital requirements, intended as a measure to ensure security for the financial system, can create moral hazard for banks in dealing with distressed debts.Design/methodology/approachOver the period spanning from 1993 to 2019, we manually gathered data on 1953 firms, identifying a total of 2,146 distress events, with 804 instances resulting in bankruptcy fillings.FindingsOur analyses at the loan level and the bank level consistently show that loans of distressed firms are much more likely to be extended when the lenders are closer to the capital requirement limit. Exploiting the discontinuity in the predetermined maturity date of loans, we provide causal evidence on the relationship between capital ratios and extension likelihood. Distressed loans that are due just before the report date (end of a quarter) are much more likely to be extended than loans due just after the report date, after controlling for loan and firm characteristics. Additional analyses show that the effects are stronger when external financing is more costly and when the banks are poorly capitalized.Originality/valueOur paper presents the first causal evidence of capital requirements on lending distortion, contributing to our understanding of the dynamics within the banking sector and providing policy implications for promoting financial stability and regulatory efficacy.
Exploitative training versus explorative training: the effect of strategic human capital investment on organizational performance
Authors: Song Xiaoning , Li Jiangyan , Xia Xue 
Published: June 2024

PurposeNotwithstanding its significance as a form of strategic human capital investment, employee training has not yielded consistent conclusions among scholars regarding its impact on organizational performance. Some studies deem it effective, while others regard it as ineffective. We contend that distinct types of training impact various facets of firm performance.Design/methodology/approachIn this study, we categorize employee training as either exploitative or explorative. Specifically, we examine their impact on two aspects of organizational performance: short-term performance and long-term competence, using a quasi-experimental setting and a difference-in-differences (DID) method.FindingsWe find that exploitative training is more effective in improving firms’ short-term performance (e.g. firms’ sales revenue), while explorative training is more effective in enhancing firms’ long-term competence (e.g. firms’ innovation output).Originality/valueThe findings of this study illuminate concrete benefits of training for practitioners, suggesting that firms can strategically select employee training category to maximize returns on their investment in strategic human capital based on their strategic orientations.
The productivity dilemma: examining the truth behind automation’s impact on employment, and the mediating role of augmentation
Authors: Murphy Liam 
Published: June 2024

Purpose
This paper aims to provide a comprehensive review of the literature examining the relationship between automation and employment, with a focus on understanding the debates of automation displacement and enablement, and the mediating role of employee augmentation in driving organisational productivity.

Design/methodology/approach
A semi-systematic literature review was conducted across the areas of automation, work-design and employee skills over the past 3 years.

Findings
The academic literature was found to still be in its infancy, with empirical evidence in an organisational setting scarce. However, research suggests that automation does not cause job displacement or a negative impact on employment. In contrast, data suggest that automation leads to new job creation, task enlargement and skills enhancement. The findings suggest that organisations should employ augmentation alongside automation to drive productivity, in a way that promotes strong work-design, builds trust and leverages human creativity. A further recommendation is made for organisations to focus on continuous upskilling to combat the shortening shelf-life of skills and adapt to the constant change brought around by advances in automation.

Originality/value
Through a synthesis of diverse perspectives and academic evidence, this paper contributes to the nuanced understanding of the complexities surrounding automation and its impact on employment. This literature review underscores the need for organisational strategies that leverage augmentation to harness productivity savings, alongside a renewed focus on widespread employee skills enhancement. In addition to creating new recommendations for practitioners and organisational leaders, this paper also furthers the research agenda through a list of research gaps for scholarly attention.
Impact of factory certifications on firm resources: a quantitative content analysis of the Bangladeshi readymade garments (RMG) industry
Authors: Das Sudipta , Das Debanjan 
Published: June 2024

Purpose
This study aims to investigate the association between certifications in the Bangladeshi readymade garment (RMG) sector and diverse firm resources, contributing to Bangladesh’s competitive advantage.

Design/methodology/approach
The study conducted a quantitative content analysis of 366 Bangladeshi RMG firm websites, using Barney’s (1991) resource-based theory (RBT) framework. Pearson correlation and linear regression analyses were used to explore the research questions.

Findings
The findings reveal significant positive impacts of certifications on all firm resource categories (physical, human, organizational knowledge and learning, general organizational and financial) under the RBT framework. Certifications correlate positively with resources, from small to medium, and with various factors, though some negative correlations were identified.

Research limitations/implications
The study improves comprehension of apparel manufacturers’ certifications and their association with firm resources, offering valuable insights for stakeholders on long-term competitive advantages. Yet, limitations should be considered, including size-dependent variations and reliance on self-reported website data.

Originality/value
This study represents a pioneering effort, concentrating on Bangladesh’s RMG sector and offering a unique perspective on the implications of certifications for firm resources within emerging economies.
Effect of digital financial inclusion on banking for the poor in African emerging economies
Authors: Onyejiaku Chinyere C. , Ngong Chi Aloysius , Kum Fuein Vera , Nebasi Akosso Wilfred 
Published: June 2024

PurposeThis paper studies the effect of digital financial inclusion in banking on the poor and deprived populations of African emerging economies from 1997 to 2023.Design/methodology/approachAutomated teller machines, mobile payments and mobile money transactions measure digital financial inclusion. Household consumption expenditure proxies poverty reduction. The autoregressive distributed lag analyzes the study.FindingsThe results indicate that automated teller machines, mobile money transactions and financial deepening positively affect poverty reduction, while mobile payments negatively affect poverty reduction. Digital financial inclusion decreases poverty via increased investment and empowerment.Research limitations/implicationsDigital financial products and services should be expanded to all population segments in the economies. The governments should improve the quality and quantity of institutions that guarantee the operation of digital financial activities through the enforcement of law and order. The quality and quantity of mobile money transactions and financial deepening should be increased. The costs and charges involved in using automated teller machines and mobile payments should be regulated to relieve the burden on the population. The government should facilitate access to digital financial services via power supply, transport and telecommunication networks. Banks and telecommunications service providers should improve the payment system network to ensure cost-effective, convenient and secure financial service delivery. The digital infrastructure and financial services markets should be enhanced to fully capture the gains of financial inclusion and reduce poverty.Originality/valueA literature review provides studies with conflicting findings on the effect of digital financial inclusion on poverty reduction. This study supports that digital financial inclusion decreases poverty.
Path to achieving SDG 8: do worker remittances reduce vulnerable employment?
Authors: Yerrabati Sridevi 
Published: June 2024

PurposeThe prevalence of high levels of vulnerable employment in developing countries poses a formidable obstacle to their progress towards achieving SDG 8. While worker remittances (remittances) are widely recognised as a potential source of improving the welfare of people experiencing poverty, their effectiveness in alleviating vulnerable employment from a macro perspective remains unclear. Consequently, the study examines the impact of remittances on reducing vulnerable employment.Design/methodology/approachThe study uses macro-level data from 73 developing countries covering 1990–2021. Vulnerable employment is measured in three forms: total, male, and female. Remittances are measured as a percentage of the gross domestic product. The findings are empirically analysed using dynamic panel data estimation techniques. A two-stage least squares (IV 2SLS) approach addresses remittance endogeneity.FindingsTwo key findings emerge from the study. First, increased remittances are associated with a decline in the total share of workers resorting to vulnerable employment, albeit a modest decline. Second, the remittance surge is associated with more males than females leaving vulnerable employment, indicating its gender-specific effects. These findings remain robust to several checks.Practical implicationsThe study's findings underscore the potential of leveraging remittances to reduce vulnerable employment. To this end, selective and targeted policy interventions that promote financial literacy and inclusion, which serve as the cornerstones for effectively utilising remittances, are advised.Originality/valueTo the best of my knowledge, this study is the first to examine the impact of remittances on vulnerable employment on a macro scale. As such, the study makes a novel contribution to understanding how remittances serve as an enabler for SDG 8.
Islamic accounting research for upcoming research agenda
Authors: Meiryani Meiryani 
Published: June 2024

Purpose
This study aims to offer quantitative data on the expansion of Islamic accounting literature. The analysis concentrated on publishing patterns, nations that conduct Islamic accounting research, prominent contributors, leading writers, highly productive nations, keywords and papers with the greatest citations.

Design/methodology/approach
The author describes the field’s development and structure, including co-citation, co-authorship and bibliographical coupling, using a bibliometric approach combined with content analysis. The author discovers that Malaysia is the most pertinent nation, Universiti Sains Islam Malaysia is the most pertinent university and the most pertinent journal is the Journal of Islamic Accounting and Business Research.

Findings
The author stresses the importance of critically assessing such approaches as more research looks into the possible contribution of Islamic banks to the provision of Shari’ah-compliant microfinance to rural small and medium enterprises. Finally, all business models are changing paradigms as a result of Industry 4.0. information and communication technology advancements might increase the adoption of Islamic accounting. Future research could create Shari’ah-compliant Islamic accounting models based on financial technology (fintech) for the benefit of underprivileged business owners who have little access to accounting and financing through conventional financial channels. The consideration of the necessity of regulatory reform to enhance the practical feasibility of Islamic accounting as a vehicle for economic transformation could also be helpful to policymakers.

Originality/value
Future research could create Shari’ah-compliant Islamic accounting models based on financial technology (fintech) for the benefit of underprivileged business owners who have little access to accounting and financing through conventional financial channels. The study’s consideration of the necessity of regulatory reform to enhance the practical feasibility of Islamic accounting as a vehicle for economic transformation could also be helpful to policymakers.
Effect of abusive supervision on emotional exhaustion and organizational citizenship behavior: a moderating role of workplace friendship
Authors: Al-kashab Hassan T. 
Published: June 2024

PurposeThis study uses the Conservation of Resource theory to examine the influence of abusive supervision on organizational citizenship behavior (OCB) via emotional exhaustion, using a moderated mediation framework.Design/methodology/approachA questionnaire was adapted to collect data from 212 full-time employees in 22 private health centers in Nineveh governorate in Iraq in two waves. Hypotheses were tested using hierarchical regression and bootstrapping analyses.FindingsThis study suggests that workplace friendship reduces the positive relationship between abusive supervision and emotional exhaustion of employees and reduces the negative indirect effect of abusive supervision on OCB.Originality/valueFirst, this study provides academicians with a better understanding of the moderating effect of workplace friendship on the relationship between abusive supervision and emotional exhaustion and then its impact on OCB. Second, the paper is one of the few studies that dealt with the abusive supervision in the health sector using data from the Middle East in Iraq, while most leadership research is conducted in the western part of the world.
Transition skills of youths with disabilities: The impact of individual characteristics, social support and self‐esteem
Authors: Chronopoulou Elena 
Published: June 2024

AbstractThe aims of this study were the investigation of the transition knowledge‐skills of adolescents and young adults with visual impairments, learning difficulties, or mobility impairments, and the impact of disability, individual characteristics, social support, and self‐esteem, on their transition knowledge‐skills. Apart from the questionnaire concerning the demographic/ individual characteristics of the participants, three more instruments were used: (a) the Transition Planning Inventory‐2, (b) the Child and Adolescent Social Support Scale (CASSS), and (c) the Rosenberg Self‐esteem Scale. The sample consisted of 169 youths with disabilities. The variable “disability” is a statistically significant predictor of transition knowledge‐skills. The total transition knowledge‐skills of participants with mobility impairments were worse than those of participants with learning difficulties and those of participants with visual impairments. Participants' transition knowledge‐skills were better when the received close friends' social support was higher. The findings of the present study also indicate that the self‐esteem of young people with disabilities has a positive effect on their transition knowledge‐skills. Moreover, the age of the participants, the number of their siblings and their parents' educational level influence their transition knowledge‐skills.
What does terroir mean? A science mapping of a multidimensional concept
Authors: Moroz David 
Published: June 2024

AbstractTerroir is a pivotal concept in defining collective quality labels for agricultural products, such as geographical appellations. With climate change likely to significantly impact these appellations' delimitations, an in‐depth understanding of terroir's various dimensions becomes imperative. Yet, the literature presents diverse and multifaceted definitions of terroir, making it a challenging concept to delineate. Utilising 913 articles from 1986 to 2023 sourced from Scopus and adhering to the SPAR‐4‐SLR bibliometric protocol, we conducted a science mapping that includes analysis of document co‐citation, co‐authorship, bibliographical coupling and keyword co‐occurrence to elucidate terroir's definitions, research fields and issues. We propose a bibliometric analysis methodology that enables detailed mapping of the concept by disciplinary fields. The proposed methodology is applicable to systematic literature reviews aimed at studying a domain while incorporating the diversity of scientific disciplines in which it is investigated. Our analysis confirms that, in terms of agri‐food sectors, the literature predominantly focuses on wine. More specifically, within the fields of business, economics and social sciences, the primary applications of the concept are with respect to geographical indications and climate change. Research conducted in agricultural and biological sciences facilitates a better characterisation of terroirs in terms of microbial characteristics. This increasingly enables a distinction to be made between the soil—i.e., the terroir place—and the quality of agri‐food products. Future analysis can make use of this knowledge, as well as that on the cultural dimensions of terroir, to better understand the economic impacts of the different dimensions of terroir.
Unlocking rural resilience: Exploring innovative digital saving solutions for farming households in Mali
Authors: Wahbi Annkathrin , Musshoff Oliver 
Published: June 2024

AbstractFinancial savings at the household level are vital for poverty alleviation, yet they face social, psychological and institutional obstacles. Over recent years, mobile phones have proven effective in enhancing financial inclusion. However, when individuals decide how to save, their preferences remain unclear. This study investigates the preferences of 421 Malian smallholder farmers for a hypothetical mobile savings application using a discrete choice experiment. Apart from standard savings account features such as transaction charges, interest amount and minimum deposit requirements, it assesses preferences for two innovative features designed to address deviations from rational decision‐making. The first feature allows multiple users to pool their savings, utilising social dynamics and peer pressure to encourage responsible savings behaviour and enhance commitment. The second feature offers users the ability to manage their finances more effectively by dividing them into purpose‐specific sub‐accounts. The findings reveal a strong overall preference for saving via the application rather than keeping cash on hand. As anticipated, farmers favour lower costs and deposits and higher interest amounts. Generally, individual saving is preferred over group saving, and the option to compartmentalise is valued, albeit not statistically significantly so. However, the analysis of underlying heterogeneity reveals substantial differences in respondents' preferences for these commitment‐enhancing features. These findings underscore the need for customised approaches that align with farmers' unique preferences and constraints. Such approaches can inform the development of bespoke mobile savings solutions for farming households, thereby boosting their resilience and financial well‐being.
Seed coating with phages for sustainable plant biocontrol of plant pathogens and influence of the seed coat mucilage
Authors: Erdrich Sebastian H. , Schurr Ulrich , Frunzke Julia , Arsova Borjana 
Published: June 2024

AbstractPathogens resistant to classical control strategies pose a significant threat to crop yield, with seeds being a major transmission route. Bacteriophages, viruses targeting bacteria, offer an environmentally sustainable biocontrol solution. In this study, we isolated and characterized two novel phages, Athelas and Alfirin, which infect Pseudomonas syringae and Agrobacterium fabrum, respectively, and included the recently published Pfeifenkraut phage infecting Xanthomonas translucens. Using a simple immersion method, phages coated onto seeds successfully lysed bacteria post air‐drying. The seed coat mucilage (SCM), a polysaccharide–polymer matrix exuded by seeds, plays a critical role in phage binding. Seeds with removed mucilage formed five to 10 times less lysis zones compared to those with mucilage. The podovirus Athelas showed the highest mucilage dependency. Phages from the Autographiviridae family also depended on mucilage for seed adhesion. Comparative analysis of Arabidopsis SCM mutants suggested the diffusible cellulose as a key component for phage binding. Long‐term activity tests demonstrated high phage stability on seed surfaces and significantly increasing seedling survival rates in the presence of pathogens. Using non‐virulent host strains enhanced phage presence on seeds but also has potential limitations. These findings highlight phage‐based interventions as promising, sustainable strategies for combating pathogen resistance and improving crop yield.