bluuebunny/crossref_metadata_2025_split huggingface dataset:
The influence of accounting practices on financial performance: Evidence from French farms
Authors: Enjolras Geoffroy , Madiès Philippe , Yue Hang 
Published: February 2025

PurposeThis paper examines the influence of accounting practices on financial performance with an application to farms. In response to the yield, price and weather risks they face, farms have strong incentives to manipulate their earnings.Design/methodology/approachWe measure earnings management and performance using data from the Farm Accountancy Data Network (FADN), which is representative of French professional farms over the period 2000–2022.FindingsOur results show that, on average, regardless of year and specialisation, farms use two competing strategies to manage their earnings and deal with uncertainty. In the short run, timely reporting of bad news can help them to access public support. In the long run, farms also smooth their earnings, which is justified by the need to maintain their access to credit and to cope with climatic and economic shocks.Research limitations/implicationsFurther research could provide more precise evidence of the impact of climatic, geopolitical or market events on farm accounting practices. In addition, the analysis could be extended to other industries that are also exposed to risks.Practical implicationsThe results shed new light on the observed volatility in farm profitability and their ability to manage risk. Accounting practices play an important role in helping farmers to cope with risky production and volatile market conditions. While farmers may appear to be in a difficult situation due to reduced and low-quality earnings, we believe that they are in fact resilient in ensuring the sustainability of their operations and financing.Originality/valueThis work highlights the key role of earnings management in risk management. Farms are a relevant example of small- and medium-sized enterprises (SMEs) exposed to natural and economic risks.
Senior entrepreneurship in economically constrained contexts: a qualitative exploration
Authors: Mousa Mohamed , Arslan Ahmad , Pahlevan Sharif Saeed 
Published: February 2025

PurposeDrawing on psychological development and mixed embeddedness theories, the authors of the present paper seek to identify why some senior individuals in the Egyptian context actively engage in self-employment while others avoid it.Design/methodology/approachThe empirical sample comprised semi-structured interviews with 30 senior entrepreneurs who have pursued entrepreneurial activities for at least one year. Thematic analysis was subsequently used to determine the main ideas in the interview transcripts.FindingsThe authors identified the following three categories of motives: cultural (religious considerations, successful global and local role models, networking and social recognition), economic (minimal required business skills and capital, zero tax and no business registration, expectations of profits and guaranteed market and insufficient pension for life needs) and ageing and individual motivations (reviving their civilisational heritage, abundance of time and escaping from loneliness). We consider these as explaining why senior individuals engage in entrepreneurial activities. Moreover, the authors found that the health status of senior individuals, negative influence on pension and limited capital available are the main reasons why some seniors avoid self-employment.Originality/valueThis paper contributes by filling a gap in the literature on senior entrepreneurship, about which empirical studies, particularly in the context of North African economically uncertain countries, such as Egypt, have been limited so far.
Modeling cascading effects in collaborative systems: a formal risk interdependency framework
Authors: Li Jiayao , Benaben Frederick , Gou Juanqiong , Mu Wenxin 
Published: February 2025

Purpose
This paper introduces a formal risk interdependency framework to model cascading effects in collaborative systems. By characterizing risk causal chains and propagation chains, the framework aims to provide decision-makers with a structured tool to systematically identify, analyze, and prevent cascading risks in interconnected networks.

Design/methodology/approach
The framework, named the danger-risk-consequence chain, defines core components – danger, stake, risk, condition, and consequence – alongside their causal and propagation relationships, which form the basis for risk characterization. The framework is applied through a use case in the construction supply chain to demonstrate its capacity to model cascading risks.

Findings
The framework uncovers risk propagation chains that lead to cascading effects and formalizes the state evolution of these effects within collaborative systems. Through the use case, it demonstrates practical value by enabling stakeholders to visualize interrelated risks, detect vulnerabilities early, and implement targeted mitigation measures to enhance resilience against cascading disruptions.

Originality/value
This study presents a novel approach to modeling cascading effects by integrating risk causality and propagation into a formalized framework. In contrast to previous research, which offers static risk definitions for risk characterization, this framework contributes to risk management theory by providing a structured method for understanding and modeling interdependencies.
Does CEO compensation affect earnings management in France? The mediating effect of corporate social responsibility
Authors: Dakhli Anissa , Houcine Asma 
Published: February 2025

Purpose
This paper aims to investigate the direct and indirect relationship between CEO compensation and earnings management using corporate social responsibility (CSR) as a mediating variable.

Design/methodology/approach
This study examines 159 French firms listed on the SBF 250 index, encompassing 1,908 firm-year observations from 2011 to 2022, to investigate the relationship between CEO compensation, CSR and earnings management. We used discretionary accruals as the earnings management measure, under the Kothariet al. model (2005). The direct and indirect effects between CEO compensation and earnings management were tested using structural equation model analysis.

Findings
The results reveal that CEO compensation positively influences earnings management. Higher CEO compensation is associated with a greater likelihood of engaging in earnings management practices. CSR was found to partially mediate the relationship between CEO compensation and corporate earnings management. Further analysis indicates that the social and environmental dimensions of CSR contribute significantly to this mediating effect.

Research limitations/implications
The study’s focus on the French institutional context may limit the generalizability of the findings to other regions. In addition, the relatively small sample size, given the limited number of publicly listed firms in France, suggests that extending the study to include other European countries could enhance the robustness of the results.

Practical implications
The findings have practical implications for companies, policymakers and regulators seeking to curb opportunistic managerial behavior. Regulators can develop policies that promote transparency and ethical financial reporting, leveraging CSR as a governance tool to curb earnings manipulation.

Social implications
This study highlights the ethical concerns of excessive CEO compensation, which may incentivize earnings management and undermine financial transparency. It emphasizes the need for strong CSR practices, particularly in the social and environmental dimensions, to mitigate these issues and align corporate behavior with societal and sustainability goals.

Originality/value
The originality of this paper lies in its exploration of both direct and indirect relationships between CEO compensation and earnings management, with CSR acting as a mediating variable. Unlike previous studies that have primarily focused on the direct link between CEO compensation and earnings management, this research investigates the potential mediating role of CSR in this relationship. In addition, this study distinguishes itself by examining the impact of the structure of CEO compensation on earnings management. While the existing literature has concentrated on total CEO compensation, the effects of its individual components such as fixed and variable compensation remain underexplored.
Unraveling exogenous shocks, financial stress and US economic performance
Authors: Wang Yi-Chia , Su Hong-Lin 
Published: February 2025

Purpose
This study aims to investigate the dynamics between exogenous shocks, financial stress and economic performance in the USA from January 1995 to August 2023.

Design/methodology/approach
Granger-causality tests and impulse response analyses are used to examine causal relationships and dynamic responses among crude oil prices, real M2 money supply, financial stress and key economic indicators.

Findings
This study reveals a significant correlation between elevated financial stress and reduced real output, along with disruptions in the labor market, potentially leading to economic recessionary trends. Failure to address these challenges could perpetuate labor market difficulties, weaken capital accumulation within the loanable funds market and ultimately hinder long-term economic growth prospects in the USA.

Practical implications
This study offers insights for policymakers to mitigate financial stress. Recommendations include enhancing financial surveillance, strengthening regulatory frameworks, promoting economic diversification and implementing countercyclical policies to stabilize the economy and support labor markets. In addition, proactive monitoring of financial stress indicators can serve as early warning signals, aiding in timely interventions and effective risk management strategies.

Originality/value
This research provides a comprehensive analysis of how the financial stress index (FSI) mediates the effects of external shocks on the US economy, addressing a gap in existing literature. The integration of the FSI into the analysis enhances the understanding of the transmission channels through which external shocks influence the economy.
Buccal Fat Pad Flap and Buccal Advancement Flap for Closure of Oroantral Fistula: A Systematic Review and a Case Report
Authors: Pizzolante Tommaso , Rasicci Paolo , Saggiomo Anna Pia , Principi Martina , Capogreco Mario , Mummolo Stefano 
Published: February 2025

Purpose: This study aimed to evaluate the success rates of two surgical techniques used for the closure of the oroantral fistula.
Materials and Methods: A systematic review was conducted following the PRISMA guidelines. Relevant studies were identified from electronic databases (PubMed, LILACS, Semantic Scholar, Cochrane Library, Rutgers University Library, and Europe PMC) from 1959 to 2021. The inclusion criteria were recent studies in English, studies involving human subjects, and studies comparing the buccal fat pad (BFP) and buccal advancement flap (BAF) techniques.
A total of 1455 records were initially identified. After screening, only 4 studies were included in the final analysis: 1 retrospective study and 3 comparative studies.
Results: The pooled relative risk (RR) indicated a significant difference, with the Buccal Advancement Flap showing a slightly lower probability of success compared to the Buccal Fat Pad Flap for oroantral fistula closure (RR 0.914, 95% CI: 0.836 - 0.998). No heterogeneity was detected among the included studies (I² = 0.0%, P = 0.452).
Conclusion: Both techniques are safe and simple and demonstrate high success rates. The BFP technique is particularly advantageous for closing oroantral fistulas larger than 5 mm when preserving the depth of the vestibular sulcus is required or in cases where the BAF technique has failed.
How to build a framework to establish a patient research partner network in rheumatology research: a report of a 2-year implementation project
Authors: Buerki Kristina , Toitou Melpomeni , de Wit Maarten , Grealis Stacey , Ludwig Silke , Britt Chantal , Klett Florian , Steeb Isabelle , Maletic Tanja , Eisenring Andreas , Timpert-Argust Penelope Jane , Diem Dania , Micheroli Raphael , Dudli Stefan , Bruni Cosimo , Camarillo-Retamosa Eva , Dobrota Rucsandra , Hoffmann-Vold Anna-Maria , Ciurea Adrian , Ospelt Caroline , Distler Oliver , Elhai Muriel 
Published: February 2025

BackgroundPatient research partners (PRPs) are people living with a relevant disease who actively contribute to research. Their contribution is beneficial for any research project. Although the inclusion of PRPs in rheumatology research is increasingly recommended, its practical implementation, particularly in translational research, remains limited . Enhancing PRP engagement requires a clear understanding of the necessary steps.ObjectiveThis study aims to show steps to achieve successful collaboration between PRPs and researchers in clinical and transitional research in rheumatology.MethodsWe established a PRP network by following five main steps: setting up infrastructure, recruitment, training, PRP involvement at an early stage, and ongoing support. We adhered to overall principles of openness, feedback, and regular evaluations to create a respectful and collaborative environment. The initiative was qualitatively assessed via an online questionnaire developed by each six researchers and PRPs.ResultsCommunicating our initiative at laboratory open days and to patient associations has enabled to create a network of 66 PRPs. A match-making tool was introduced to allocate interested PRPs with a project request. This led to PRP involvement in 15 projects, including 9 in translational research. Two PRP-coordinators provided support including glossaries and educational courses .ConclusionOur initiative outlines five essential steps for establishing PRP collaboration in rheumatology research, including translational research. This approach benefited both PRPs and researchers and might serve as a guide for other centres.
Propagators in AdS for higher-derivative and nonlocal gravity: Heat kernel approach
Authors: Kolář Ivan , Málek Tomáš 
Published: February 2025

Abstract
We present a new covariant method of construction of the (position space) propagators in the N-dimensional (Euclidean) anti-de Sitter background for any gravitational theory with the Lagrangian that is an analytic expression in the metric, curvature, and covariant derivative. We show that the propagators (in Landau gauge) for all such theories can be expressed using the heat kernels for scalars and symmetric transverse-traceless rank-2 tensors on the hyperbolic N-space. The latter heat kernels are constructed explicitly and shown to be directly related to the former if an improved bi-scalar representation is used. Our heat kernel approach is first tested on general relativity, where we find equivalent forms of the propagators. Then it is used to obtain explicit expressions for propagators for various higher-derivative as well as infinite-derivative/nonlocal theories of gravity. As a by-product, we also provide a new derivation of the equivalent action (correcting a mistake in the original derivation) and an extension of the quadratic action to arbitrary

$${N\ge 3}$$

N
≥
3

dimensions.
Tight upper bound of the maximal quantum violation of Gisin’s elegant Bell inequality and its application in randomness certification
Authors: Hu Dan-Dan , Li Meng-Yan , Guo Fen-Zhuo , Wang Yu-Kun , Dong Hai-Feng , Gao Fei 
Published: February 2025

Abstract
The violation of a Bell inequality implies the existence of nonlocality, making device-independent randomness certification possible. This paper derives a tight upper bound for the maximal quantum violation of Gisin’s elegant Bell inequality (EBI) for arbitrary two-qubit states, along with the constraints required to achieve this bound. This method provides the necessary and sufficient conditions for violating the EBI for several quantum states, including pure two-qubit states and the Werner states. The lower bound of certifiable global randomness is analyzed based on the tight upper bound of the EBI for pure two-qubit states, with a comparison to the Clauser-Horne-Shimony-Holt (CHSH) inequality. The relationship between the noise level and the lower bound of certifiable global randomness with respect to the Werner states is also explored, and the comparisons with both the CHSH inequality and the chained inequality are given. The results indicate that when the state approaches a maximally entangled state within specific quantified ranges, the EBI demonstrates advantages over both the CHSH inequality and the chained inequality, providing theoretical guidance for experimental device-independent quantum random number generation.
Pushing the boundaries of MEG based on optically pumped magnetometers towards early human life
Authors: Corvilain Pierre , Wens Vincent , Bourguignon Mathieu , Capparini Chiara , Fourdin Lauréline , Ferez Maxime , Feys Odile , De Tiège Xavier , Bertels Julie 
Published: February 2025

Abstract
Characterizing the early development of the human brain is critical from both fundamental and clinical perspectives. However, existing neuroimaging techniques are either not well suited to infants or have limited spatial or temporal resolution. The advent of optically pumped magnetometers (OPMs) has revolutionized magnetoencephalography (MEG) by enabling wearable and thus more naturalistic recordings while maintaining excellent sensitivity and spatiotemporal resolution. Nevertheless, its adaptation to studying neural activity in infancy poses several challenges. In this work, we present an original close-to-scalp OPM-MEG setup that successfully recorded brain responses to sounds in newborns. We exposed one-month-old infants to continuous streams of tones and observed significant evoked responses, which peaked ~250 ms poststimulus at bilateral auditory cortices. When tones were presented at a steady fixed pace with an oddball tone every fourth tone, significant neural responses were found both at the frequency of the standard tones (3 Hz) and of the oddball tones (0.75 Hz). The latter reflects the ability of the newborn brain to detect auditory change and synchronize to regular auditory patterns. Additional analyses support the added value of triaxial OPMs to increase the number of channels on small heads. Finally, OPM-MEG responses were validated with those obtained from the same participants using an adult-sized cryogenic MEG. This study demonstrates the applicability of OPM-MEG to study early postnatal periods; a crucial step towards future OPM investigations of typical and pathological early brain development.
A new sandstone-dwelling leaf-toed gecko (Gekkonidae: Dixonius hinchangsi) from Khon Kaen Province, northeastern Thailand
Authors: PAUWELS OLIVIER S. G. , DAS SUNANDAN , KUNYA KIRATI , SUMONTHA MONTRI , DONBUNDIT NATTASUDA , PAUWELS THOMAS P. C. , SONET GONTRAN , BRECKO JONATHAN , MEESOOK WORAWITOO 
Published: February 2025

We describe Dixonius hinchangsi sp. nov. from a sandstone area near Hin Chang Si, Khon Kaen Province, northeastern Thailand. The new species differs from all currently recognized Dixonius by the following combination of morphological characters and pattern: maximal known snout-vent length of 50.1 mm, 12 longitudinal rows of dorsal tubercles; 30 to 34 paravertebral tubercles; 23 to 27 longitudinal rows of ventral scales across the abdomen; six to eight precloacal pores in males, no pores in females; no canthal stripe; strongly barred lips; and a spotted to uniform dorsal pattern in males and females. We provide a cranial osteological description and a phylogenetic analysis of the new species. This discovery brings the number of recognized Dixonius species to 19, among them nine species endemic to Thailand.
Idealized Simulations of Supercell Thunderstorms Traversing the Appalachian Mountains
Authors: Riggin Roger R. , Davenport Casey E. , Eastin Matthew D. , McKeown Katherine E. , Purpura Sarah M. , Katona Branden T. 
Published: February 2025

Abstract
Substantial short-term forecasting challenges arise when supercell thunderstorms traverse through regions of complex terrain, such as the central and southern Appalachian Mountains. Prior work has documented the environmental and radar characteristics of supercells that cross or fail to cross complex terrain throughout this region. The current work builds upon these prior studies by conducting a series of high-resolution idealized simulations to further investigate how the terrain of the Appalachian Mountains impacts discrete supercell thunderstorms. Emphasis is placed on quantifying influences due to physical airflow over the mountains versus localized terrain-induced environmental heterogeneities experienced by storms. Nine sensitivity experiments, rooted in prior observational work, explored how orographic features act to modulate the inflow environment as well as storm-scale morphology. The model’s background field was either horizontally homogeneous and fixed over time (Steady-State) or systematically allowed to evolve via Base-State Substitution (Variable-State). Three different frictionless lower-boundary conditions were tested, including no terrain, idealized terrain, and realistic terrain. Results effectively highlighted four key terrain-induced processes (i.e., Blocking, Channeling, Upslope Flow, and Downslope Flow) that modulate supercells at both the meso-γ and meso-β scales. A series of conceptual models were constructed to summarize the impacts these processes may present on supercells in real-time. In short, terrain influences resulting in low-level kinematic enhancements are crucial for supercellular maintenance while traversing regions of complex terrain.
The Effect of Anger Rumination on Malevolent Creativity: The Mediating Role of Aggression and the Moderating Role of Mindfulness
Authors: Zhang Meng yue , Guo Han , Gong Zhe 
Published: February 2025

Malevolent creativity, as a kind of harmful creativity, can seriously threaten social stability and can have profound negative impacts on society. Uncovering the influencing factors and mechanisms of malevolent creativity helps individuals understand its nature and characteristics, providing research support for preventing and controlling malevolent creativity events. This cross-sectional study is based on the generation process of thoughtful action in the General Aggression Model (GAM) to think about the mechanism of malevolent creativity. The study took 383 Chinese college students (76.2% female, Mage = 20.18, SD = 2.22 years) as a representative sample to examine the impact of angry rumination on malevolent creativity. In addition, this study tested a relational model incorporating angry rumination, mindfulness, aggression, and malevolent creativity. The results indicated that anger rumination not only directly predicts malevolent creativity, but also indirectly influences malevolent creativity through the partial mediating effect of aggression. More importantly, this study found an interesting result that mindfulness moderates the impact of anger rumination on aggression after controlling for gender, age, and education level. Specifically, high levels of mindfulness facilitated the mediating effect of angry rumination on aggression, thereby enhancing levels of malevolent creativity. In other words, instead of suppressing, mindfulness can intensify the path from angry rumination to aggression, a finding that conflicts with the view of mindfulness as a protective factor in previous studies. This study theoretically enriches the research on the influencing factors of malevolent creativity and helps to better understand the mechanism of malevolent creativity. It also has certain practical significance, providing some inspiration for the intervention of malevolent creativity under the theoretical framework of GAM.