bluuebunny/crossref_metadata_2025_split huggingface dataset:
Market reaction to mandatory sustainability disclosures: evidence from Singapore
Authors: Chen Jerry 
Published: October 2023

PurposeThis study aims to investigate the equity market reaction to sustainability disclosure measures derived from firms' inaugural sustainability reports following the implementation of mandatory sustainability reporting in Singapore.Design/methodology/approachThis study explores the equity market reaction to first-time sustainability reports of mandatory adopters and compares the reactions between voluntary and mandatory adopters. To mitigate any imbalanced distribution effects, entropy balancing techniques are employed.FindingsThe author observes a significant equity market reaction when mandatory adopters adhere to a reporting framework and release sustainability reports as standalone documents. Additionally, the study indicates that government regulation amplifies the equity market reaction for companies that include a board statement within their sustainability reports and present them as standalone publications.Research limitations/implicationsThe lack of quantitative information disclosed in the first-time sustainability reports may restrict the generalizability of the findings.Practical implicationsThe findings provide valuable insights for organizations and managers to evaluate the market's response to sustainability disclosures and improve communication effectiveness with investors. Furthermore, the study has direct policy implications for global standard-setting organizations in sustainability reporting. The findings support the notion that investors value market-led and investor-focused sustainability disclosures.Originality/valueThe study contributes to the limited body of research that examines the capital market effects of mandatory sustainability disclosures. To the author’s knowledge, this is among a few studies to directly investigate the equity market reaction to mandatory sustainability disclosures at the firm level.
Regulatory policy uncertainty, banking industry innovations and financial development among emerging markets
Authors: Abaidoo Rexford , Agyapong Elvis Kwame 
Published: October 2023

Purpose
This study examines the extent to which regulatory policy uncertainty, macroeconomic risk, banking industry innovations, etc. influence variability in financial sector development among emerging economies in sub-Sahara Africa (SSA).

Design/methodology/approach
Data for the empirical inquiry were compiled from a sample of 25 economies from the subregion from 2010 to 2020. Empirical estimates examining the relationships noted above were carried out using the two-step system generalized method of moments estimation technique.

Findings
Results the empirical estimates suggest that regulatory policy uncertainty and macroeconomic risk adversely influence or constrain financial sector development among the economies examined in the study. Banking industry innovations on the other hand is found to positively influence the development of the financial sector in these economies. Furthermore, moderating empirical analysis suggests that effective governance positively moderates the relationship between banking industry innovations and financial development among economies in the subregion.

Originality/value
This study’s approach to the mechanics of financial development among economies in SSA is designed to offer different perspectives to those found in the existing literature on financial development in three fundamental ways. First, although the verification of the role of banking industry innovations in financial development may not be new, it is important to point out that the approach used in this study is based on an index for innovations with different constituents or principal components in its construction; making the variable significantly different from what has been examined in the literature. In addition, the review of regulatory policy uncertainty and macroeconomic risk (both variables are multifaceted constructs using the principal component analysis procedure) further brings into this study’s analysis, a different approach to examining conditions influencing variability in financial development among developing economies.
Board diversity and intellectual capital disclosure of Chinese-listed firms with Belt and Road Initiative projects
Authors: Zhao Mingxiao , Abeysekera Indra 
Published: October 2023

PurposeChinese-listed firms with Belt and Road Initiatives (BRI) play a crucial role in advancing the outward investment policy of China. Board diversity can be vital, and intellectual capital disclosure (ICD) showing future earnings can build investor confidence in these firms. This study examines these two relationships in Chinese-listed firms with BRI projects during a predictable business outlook period (2019, pre-Covid period) and unpredictable business outlook period (2020, Covid period).Design/methodology/approachThe study used least squares regression that analysed the target population comprising 79 listed Chinese firms with BRI projects in 2019 and 2020. The China Stock Market and Accounting Research (CSMAR) database provided board diversity data. Analysing annual reports using content analysis provided the ICD data, collected by following an established intellectual capital (IC) coding framework in the literature. After collecting board-related data, the study calculated the diversity between boards in firms (diversity of boards – DOB) using cluster analysis. The study estimated the diversity within each board (diversity in boards – DIB) using Blau's Index.FindingsThe findings indicate that in the predictable business outlook environment, DOB positively associates with ICD, and DIB negatively associates with ICD. In the unpredictable business outlook environment, the DIB and DOB interaction negatively associates with ICD, and DOB positively associates with ICD.Research limitations/implicationsThe findings apply to Chinese-listed firms with BRI projects and further research is required to generalise findings beyond them. This study used annual reports to collect ICD, but a future study could examine BRI firms' social media and website disclosures. The attributes selected for board diversity dimensions can contribute to bounded findings, and future studies could expand the board diversity attributes included.Practical implicationsThe findings provide insights into firms' board composition and structure associated with ICD.Originality/valueThis is one of the first studies providing empirical evidence about board diversity and ICD of Chinese-listed firms with BRI projects.
The competitiveness, challenges and opportunities to accommodate the Halal tourism market: a Sharia-law tourism destination perspectives
Authors: Hariani Dina , Hanafiah Mohd Hafiz 
Published: October 2023

Purpose
This study aims to explore the perception among the tourism stakeholders about Halal tourism competitiveness, challenges and opportunities in Aceh, a Sharia-law tourism destination.

Design/methodology/approach
This study adopted the qualitative research method and used in-depth interviews with purposively selected 13 Halal tourism stakeholders in Aceh.

Findings
This study found that the Indonesian Government has aggressively promoted Aceh as one of its main Halal tourist destinations. Despite its popularity in the growing and lucrative Muslim market, the understanding of Halal tourism in Aceh among its stakeholders is still at its infancy level. Besides, although Aceh is a Muslim-majority region, its Halal facilities and services, especially the Halal certification for their foodservice industry, are still lacking compared to their neighbouring competitors.

Originality/value
This study confirms the scarcity of stakeholder understanding and support challenged and undermined Aceh’s Halal tourism competitiveness. As such, this study sheds light on the original insight that stakeholders’ limited comprehension and backing can hinder Aceh’s Halal tourism competitiveness.
Recovering the neglected importance of Harry Hopkins’ role in the New Deal: insights for management and organization studies
Authors: Deal Nicholous M. , MacIsaac Mark D. , Mills Albert J. , Helms Mills Jean 
Published: October 2023

Purpose
The purpose of this paper is to revisit the potential of the New Deal as a research context in management and organization studies and, in doing so, forward the role one of its chief architects, Harry Hopkins, played in managing the economic crisis. The exploration takes us to multiple layers that work together to form context around Hopkins including the Great Depression, the Roosevelt Administration, and ultimately, the New Deal. By raising Harry Hopkins as an exemplar of historical-narrative exclusion, the authors can advance the understanding of his role in the New Deal and how his actions produced early insights about management (e.g. modern crisis management).

Design/methodology/approach
The paper experiments with the methodological assemblage of ANTi-History and microhistorical analysis that the authors call “ANTi-Microhistory” to examine the life narrative of Harry Hopkins, his early association with President Franklin D. Roosevelt and later, the New Deal. To accomplish this, the authors undertake a programme of archival research (e.g. the digital repository of The Franklin D. Roosevelt Presidential Library and Museum) and assess various materials (e.g. speeches, biographies and memoirs) from across multiple spaces.

Findings
The findings suggest Harry Hopkins to be a much more powerful actor in mobilizing New Deal policies and their effect on early management thought than what was previously accepted. In the process, the authors found that because of durable associations with Roosevelt, key policy architects of the same ilk as Harry Hopkins (e.g. Frances Perkins, Henry Wallace, Lewis Douglas, and others) and their contributions have been marginalized. This finding illustrates the significant potential of little-known historical figures and how they might shed new insight on the development of the field and management practice.

Originality/value
The aim is to demonstrate the potential of engaging historical research in management with the individual – Harry Hopkins – as a unit of analysis. By engaging historical research on the individual – be it well-known or obscure figures of the past – the authors are considering how they contribute to the understanding of phenomena (e.g. New Deal, Progressivism or Keynesian economics). The authors build on research that brings to focus forgotten people, communities and ideas in management studies but go further in advocating for space in the research to consider the scholarly potential of the individual.
Linking emotional solidarity with residents' support for religious tourism development: an empirical research from a cultural heritage context
Authors: Daskin Mustafa , Pala Kenan 
Published: October 2023

PurposeThe aim of this research study is to examine the role of emotional solidarity on religious tourism support. Data for the present research work were attained from various groups of residents in Amasya province/Türkiye.Design/methodology/approachThe Google form-based questionnaires were self-managed by the participants. In the context of the survey, 306 complete questionnaires were gathered. For the data analysis, partial least squares structural equation modeling (PLS-SEM) technique was used via SmartPLS 4.0 software in conjunction with SPSS version 23.FindingsThe analysis results show that the emotional solidarity dimensions such as welcoming nature and sympathetic understanding were found to be positively related with religious tourism support at different coefficient levels; however, emotional closeness was not statistically related.Originality/valueThis study adds fresh insights into the field of tourist literature and has beneficial ramifications for business development in the area of religious tourism.
Women professors and Covid-19: impact of telework in the routine of university professors in Brazil
Authors: Boehs Samantha de Toledo Martins , Vilela Nágila Giovanna Silva , Santos-Costa Lucas dos , Kunde Simone , Lourenço Mariane Lemos 
Published: October 2023

PurposeThis article investigates the impact of teleworking, especially concerning work intensity, during the Covid-19 pandemic, on the routine of women university professors in Brazil.Design/methodology/approachThe authors collected data through a web-based survey disseminated through social media and sent e-mails to professors (addresses obtained from educational institutions’ public information), reaching 1,471 responses which were analyzed by correlation and multinomial logistic regression (MLR).FindingsThe authors find evidence to confirm all hypotheses tested at different levels. The professors who noticed increased workload during the pandemic are mostly from private higher education institutions (HEIs). The authors also demonstrate the impact of professional and family contexts and find a higher number of negative feelings and workplace correlates that influence the perception of working more.Originality/valueThis work problematizes the condition of women in Brazilian society, revealing the overload of work in the intersection between family, work, self-care, and other tasks. This study contributes to the literature exploring the home-office/telework in extreme periods, as is the case of the Covid-19 pandemic period.
Social cohesion and reconciliation between the Rohingya and host communities in Cox's Bazar, Bangladesh
Authors: Miah Abu Said Md. Juel , Islam Tariqul , Fasse Anja , Anjum Iffat , Morshed KAM , Akhter Mahmud Elahi , Sultana Nayeem , Rayhan Md. Israt 
Published: October 2023

PurposeThe Rohingyas are forcefully displaced from Myanmar and sheltered in the Cox's Bazar district of Bangladesh. They have outnumbered the local people indicating a critical condition of their living situation after the year 2017 influx. The aim of this paper is to present how coexistence has impacted social cohesion and reconciliation among different groups of Rohingyas and host communities.Design/methodology/approachA cross-sectional survey was conducted with 903 households through a multistage stratified random sampling. Social cohesion and reconciliation (SCORE) index was measured as a multifaceted theoretical construct based on the exploratory and confirmatory factor analyses.FindingsThe findings of this study are inclined toward the miracle of social cohesion and reconciliation between the Rohingya and host communities. Also, it is revealed that youth, males and Rohingyas who came before the year 2017 influx are more cohesive. In the host or local community, people having lower income, less education and involvement with the informal sector are revealed as less cohesive.Practical implicationsThis study suggests vocational training as a short-term, cash-for-work as a mid-term and repatriation, proper identity, and protection services as long-term strategic plans to make the two communities more cohesive.Originality/valueThis study focuses on the SCORE indexes with a quantitative format, applying a second-order factor model.
Information Complementarities and the Dynamics of Transparency Shock Spillovers
Authors: BANERJEE SHANTANU , DASGUPTA SUDIPTO , SHI RUI , YAN JIALI 
Published: October 2023

ABSTRACTWe show that information complementarities play an important role in the spillover of transparency shocks. We exploit the revelation of financial misconduct by S&P 500 firms, and in a “Stacked Difference‐in‐Differences” design, find that the implied cost of capital increases for “close” industry peers of the fraudulent firms relative to “distant” industry peers. The spillover effect is particularly strong when the close peers and the fraudulent firm share common analyst coverage and common institutional ownership, which have been shown to be powerful proxies for fundamental linkages and information complementarities. We provide evidence that increase in the cost of capital of peer firms is due, at least in part, to “beta shocks.” Disclosure by close peers—especially those with co‐coverage and co‐ownership links—also increases following fraud revelation. Although disclosure remains high in the following years, the cost of equity starts to decrease.
Paediatric diabetes‐related presentations to emergency departments in Victoria, Australia from 2008 to 2018
Authors: Kao Kung‐Ting , Lei Shaoke , Cheek John A , White Mary , Hiscock Harriet 
Published: October 2023

AbstractObjectivesDespite significant treatment advances in paediatric diabetes management, ED presentations for potentially preventable (PP) complications such as diabetic ketoacidosis (DKA) remains a major issue. We aimed to examine the characteristics, rates and trends of diabetes‐related ED presentations and subsequent admissions in youth aged 0–19 years from 2008 to 2018.MethodsData were obtained from the Victorian Emergency Minimum Dataset and the National Diabetes Register. A diabetes‐related ED presentation is defined using the International Statistical Classification of Diseases and Related Health Problems, Tenth Revision, Australian Modification diagnosis codes. ‘Non‐preventable’ presentations were the number of youths with newly diagnosed diabetes, and the remaining are classified as PP diabetes‐related presentations. Poisson regression model was used to examine the trends in incidence rate and prevalence.ResultsFour thousand eight hundred and seventy‐two (59%) of 8220 presentations were PP, 4683 (57%) were for DKA whereas 6200 (82%) required hospital admission. Diabetes‐related ED presentations decreased from 38.4 to 27.5 per 100 youth with diabetes per year between 2008 and 2018 (β = −0.04; confidence interval [CI] −0.04 to −0.03; P < 0.001). Females, those aged 0–4 years and rural youth had higher rates of ED presentations than males, older age groups and metropolitan youth. DKA presentations decreased from 20.1 presentations per 100 youth with diabetes in 2008–2009 to 14.9 presentations per 100 youth with diabetes in 2017–2018. The rate of DKA presentations was 68% higher in rural areas compared to metropolitan areas (incidence rate ratio 1.68; CI 1.59–1.78; P < 0.001).ConclusionsAlthough the rates of diabetes‐related ED presentations declined, PP diabetes‐related presentations and subsequent hospitalisation remain high. Patient level research is required to understand the increased DKA presentations in rural youth.
Mineral Chemistry, Trace Elements, Isotopic Analysis and Zircon U‐Pb Dating in the Hesar Pluton, Northern UDMA, Iran: Implications for Pre‐Collisional Magma Mixing
Authors: KAZEMI Kazem , MODABBERI Soroush , GHARIBNEJAD Parisa , XIAO Yilin , SARJOUGHIAN Fatemeh , KANANIAN Ali 
Published: October 2023

AbstractThe Hesar pluton in the northern Urumieh–Dokhtar magmatic arc hosts numerous mafic‐microgranular enclaves (MMEs). Whole rock geochemistry, mineral chemistry, zircon U‐Pb and Sr‐Nd isotopes were measured. It is suggested that the rocks are metaluminous (A/CNK = 1.32–1.45), subduction‐related I‐type calc‐alkaline gabbro to diorite with similar mineral assemblages and geochemical signatures. The host rocks yielded an U‐Pb crystallization age of 37.3 ± 0.4 Ma for gabbro‐diorite. MMEs have relatively low SiO2 contents (52.9–56.6 wt%) and high Mg# (49.8–58.7), probably reflecting a mantle‐derived origin. Chondrite‐ and mantle‐normalized trace element patterns are characterized by LREE and LILE enrichment, HREE and HFSE depletion with slight negative Eu anomalies (Eu/Eu* = 0.86–1.03). The host rocks yield (87Sr/86Sr)i ratios of 0.70492–0.70510, positive εNd(t) values of +1.55–+2.06 and TDM2 of 707–736 Ma, which is consistent with the associated mafic microgranular enclaves ((87Sr/86Sr)i = 0.705014, εNd(t) = +1.75, TDM2 = 729 Ma). All data suggest magma‐mixing for enclave and host rock formation, showing a complete equilibration between mixed‐mafic and felsic magmas, followed by rapid diffusion. The TDM1(Nd) and TDM2(Nd) model ages and U‐Pb dating indicate that the host pluton was produced by partial melting of the lower continental crust and subsequent mixing with injected lithospheric mantle‐derived magmas in a pre‐collisional setting of Arabian–Eurasian plates. Clinopyroxene composition indicates a crystallization temperature of ∼1000°C and a depth of ∼9 km.
Community knowledge on factors behind extirpation of lion Panthera leo in Comoé National Park, Côte d'Ivoire (West Africa)
Authors: Aglissi Janvier , Sogbohossou Etotépé A. , Bolam Jamie , Bauer Hans 
Published: October 2023

AbstractA rise in human disturbance in Comoé National Park (CNP) has led to lion (Panthera leo) extirpation. After the crisis, there have been numerous efforts to restore this ecosystem and CNP's management authority is considering reintroducing lions. This ideally requires an understanding of the earlier process of lion extirpation. We assessed the causes of lion extirpation through semi‐structured questionnaires to 307 volunteer participants in surrounding 23 villages. Respondents reported that lions were extirpated two decades ago (19.75 years ± 8.15). Bouna was the sector that lions seem to have disappeared first (mean = 23.61 years ± 9.14) and recently on Nassian and Téhini sectors (mean = 18.43 years ± 8.17 and 18.74 years ± 6.74 respectively). People identified civil war from 2002 as the main facilitator of lion extirpation (85%; n = 261), which led to the abandonment of CNP, and opened the way for all forms of anthropogenic pressures including illegal hunting and prey depletion (70%; n = 216), illegal gold mining (74%; n = 227), direct lion killing due to transhumance and human‐wildlife conflict (15%; n = 45), and wildfires (23%; n = 72). Historically, prey density curves show a progressive decrease with a drastic drop during the civil war period before a post‐crisis recovery from 2016 to 2022. We recommend intensifying CNP monitoring and local measures to limit anthropogenic disturbances and improve indigenous communities' involvement to ensure the success of potential lion reintroduction.