bluuebunny/crossref_metadata_2025_split huggingface dataset:
Dynamics of inclusive entrepreneurial ecosystems and their effect on entrepreneurial intentions among transgenders: role of psychological capital and entrepreneurial education
Authors: Chaudhry Naveed Iqbal , Ilyas Usama , Sohail Amer 
Published: February 2025

Purpose
Neglected communities, such as transgender individuals in developing nations like Pakistan, face substantial barriers to economic participation due to diverse economic and social conditions. This study aims to explore the role of inclusive entrepreneurial ecosystems in enhancing entrepreneurial intentions among these communities, emphasizing the mediating role of psychological capital and the moderating effect of entrepreneurial education.

Design/methodology/approach
Using social cognitive theory and the theory of planned behavior, the research adopts a questionnaire survey methodology with a sample size of 308 to gather data from transgender individuals engaged in or interested in entrepreneurship. The analysis was conducted using AMOS and SPSS software.

Findings
The results show that inclusive entrepreneurial ecosystems directly enhance psychological capital but do not significantly affect entrepreneurial intentions unless psychological capital acts as a mediator. Entrepreneurial education does not illustrate a significant moderating effect on the connection between inclusive entrepreneurial ecosystems and entrepreneurial intentions.

Originality/value
These findings highlight the significance of psychological resources in transforming environmental supports into entrepreneurial action, proposing significant insights for policymakers and educators to foster more inclusive entrepreneurial ecosystems aligned with sustainable development goals. This study contributes to the discussion on entrepreneurship among underserved populations and demonstrates the vital role of personalized educational and environmental supports in developing economic participation.
Engaging the next-generation female fashion consumers in DIY refashioning strategies by addressing the consumption values
Authors: Mataraarachchi Rivini , Abeysooriya Ranga Prasad , Haroon Areeba 
Published: February 2025

PurposeThe purpose of the paper is to explore how refashioning can shift fashion consumer attitudes towards sustainable consumption of clothing by restoring consumption values. The study categorizes consumers into distinct groups based on consumer perception of refashioning. Finally, the study recommends three value dimensions of the circular business model to promote consumer engagement with refashioning.Design/methodology/approachThis study adopts an exploratory approach, applying qualitative design which involved 45 semi-structured interviews and 10 in-depth interviews with Gen Z female consumers who favour clothing lifetime extension.FindingsThe findings revealed that consumption values act as motivators and inhibitors, influencing consumers’ behaviours of using refashioning for clothing lifetime extension. Based on their distinguished levels of refashioning engagement and association with the satisfaction of consumption values, three potential consumer segments are discovered and defined as “DIY practitioners,” “DIY apprentices” and “DIY outsources”. To encourage consumer engagement with refashioning, the article suggests value proposition, value delivery and value capture dimensions of two circular business models and verifies how these cater to distinct segments to facilitate refashioning.Originality/valueThis paper provides new insights into clothing refashioning activities from the consumer perspective, bridging a gap in marketing literature. It investigates how refashioning restores consumption values and proposes three value dimensions of circular business models, enhancing clothing lifetime and engaging consumers. This unique approach incorporates consumption values and aligns with the UN’s 12th Sustainable Development Goal.
Sanctions and cryptocurrency: a catalyst for digital adoption?
Authors: Thi Hang Nga Phan 
Published: February 2025

Purpose
This paper aims to propose a causal relationship between the imposition of international sanctions and the level of cryptocurrency adoption, drawing on a comprehensive data set of global cryptocurrency metrics.

Design/methodology/approach
This study uses a data set that includes the global cryptocurrency adoption index, as compiled by Bhimani et al. (2022) and Chinalysis (2020), along with various socioeconomic factors such as democracy, education, the GINI index, GDP per capita, the Human Development Index, the Corruption Perception Index, regulatory quality, control of corruption, the Economic Freedom Index and the Network Readiness Index. In addition, this paper incorporates a global sanctions database developed by Felbermayr et al. (2020). To determine causal relationships, this study constructs an instrumental variable aimed at plausibly isolating the endogenous effects of sanctions on cryptocurrency adoption.

Findings
Using a robust empirical strategy that includes an instrumental variable approach, this research establishes a causal link between the number of sanctions and the level of cryptocurrency adoption. The findings suggest that sanctions can act as a significant motivator for countries to adopt cryptocurrencies, especially in regions with high levels of economic inequality and generalized trust, such as Africa. In addition, this study found that conflicts occurring between 1500 and 1599 could predict cryptocurrency adoption in Africa. The civil conflicts occurring between 1960 and 2017 also show a relationship with higher levels of cryptocurrency usage across the African continent.

Originality/value
The analysis further distinguishes the heterogeneity of these relationships across different nations, with a special emphasis on the unique context of African countries and the implications of ongoing civil conflicts.
Developing an intellectual capital benchmarking approach of business incubators
Authors: Wudhikarn Ratapol , Anantana Tanyanuparb , Phongthiya Tinnakorn , Paphawasit Boontarika , Pattanasak Photchanaphisut 
Published: February 2025

PurposeThis study aims to propose an improved benchmarking approach for developing novel intellectual capital (IC) performance indicators (PIs) for business incubators (BIs), a crucial underexplored actor within entrepreneurial ecosystems. The developed PIs are used to benchmark the performance of the selected BIs, identify best-in-class performers and extract their practices into explicit knowledge to provide practical guidelines.Design/methodology/approachTo create a more effective and practical benchmarking approach, this study integrates several validated methods, including the Delphi technique, business incubation maturity model, analytic hierarchy process knowledge mapping and ontology. These methods address the fundamental limitations of traditional benchmarking approaches and improve the overall process.FindingsThrough the implementation of the improved benchmarking approach, new IC indicators of BIs and their corresponding assessment rubrics, based on the maturity levels of business incubation, have been developed. Furthermore, the best performers for all IC indicators were identified, and their selected practices were extracted and presented as explicit knowledge.Originality/valueThis study addresses several major gaps in the literature, including (1) resolving fundamental limitations of traditional benchmarking approaches, (2) developing a new standard set of IC indicators and corresponding assessment rubrics for BIs, (3) conducting the first benchmarking of IC performance among BIs and (4) executing the IC benchmarking process through to the analysis phase.
Audit pricing of restatement severity in the announcement year: the moderating effects of client management changes and specialist auditors
Authors: Lai Kam-Wah 
Published: February 2025

Purpose
This paper aims to examine the audit pricing of restatement severity in the year of restatement announcement and how client management changes and auditor industry specialization moderate such pricing for a sample of restating firms.

Design/methodology/approach
The sample consists of restating firms without auditor changes in the year of restatement announcement in the USA from 2005 to 2020. Restatement severity is measured by nine measures, which are further grouped into four categories. An audit fee model is used to investigate whether audit fees are higher for more severe restatements. Interaction terms involving the four categories of severity measures and a dummy variable for top management changes and for industry specialists are used to study the moderating effects.

Findings
This paper reports that audit fees are higher for more severe restatements (those that are more serious in nature, pervasive, unfavourable in financial impact and relevant to auditors) and even higher for clients with top management changes. However, audit fees are not always higher for specialist auditors. The results show that, for auditors who are specialists, audit fees are higher for restatements that are more serious in nature but lower for those that are more pervasive.

Originality/value
Prior studies examine audit pricing of restatement or restatement severity one or two years after restatement announcement. In contrast, this paper studies audit pricing of restatement severity in the year of restatement announcement because clients and auditors are likely to renegotiate audit fees for restatement as early as possible and if the pricing issue is studied after the announcement year, noisy results may be obtained due to factors arising solely after that year. Also, in contrast to prior studies that do not investigate the moderating effects of clients’ and auditors’ characteristics on the pricing issue, this paper studies the effects of client management changes and auditor industry specialization on the issue and, thus, recognizes the contextual nature of the issue.
From business school dean to university president: leadership lessons from Dr Judy Olian
Authors: Yawson Robert M. 
Published: February 2025

Purpose
This study aims to explore Dr Judy Olian’s leadership journey from business school dean to university president, aiming to distill key lessons for aspiring higher education leaders.

Design/methodology/approach
The research employs a multimethod qualitative approach, including a personal interview with Dr Olian, an analysis of a podcast featuring her insights, a review of her official university profile and the author’s lived experience as a faculty member under Dr Olian’s leadership. This semiethnographic approach is supplemented by a review of relevant literature on higher education leadership.

Findings
The study reveals critical competencies for transitioning to university leadership, including strategic vision, change management skills, team-building abilities and external relationship management. It highlights the importance of seeking broadening experiences, developing financial acumen and cultivating resilience in leadership roles. The research also underscores the significance of shared governance and the ability to navigate diverse stakeholder relationships.

Practical implications
The research provides valuable insights for business school deans and other academic leaders aspiring to university presidencies, offering strategies for professional development and leadership transition.

Originality/value
This study offers a unique perspective on the transition from business school leadership to university presidency. It combines insider observations with Dr Olian’s reflections to provide a comprehensive view of the challenges and opportunities in higher education leadership.
Literacy assessment as teacher agency and expertise
Authors: Jones Pauline , Plummer Carlie , Isbel Natasha 
Published: February 2025

PurposeThe paper aims to develop a coherent understanding of literacy assessment, one that draws on current conceptualising of assessment generally while accounting for the complexity of literacy and literacy development. It responds to The Foundation for Learning Literacy Touchstone #8, offering a view of assessment as an “eco-system” comprising national, system, school and classroom sites and argues for recognition of the crucial place of teachers’ expertise and professional judgement.Design/methodology/approachThe paper reports on action-oriented research in which upper primary teachers worked with an education academic to improve writing pedagogy in their classroom practice. Part of a larger project which took a genre-based, disciplinary literacy approach, the paper focuses on five year five teachers who collaboratively designed and implemented a literature study in each of their classrooms. Data collected included planning documents, exemplar texts, student work samples, teacher reflections and interviews and student interviews. Data were mapped against the teachers’ goals with respect to genre and literary concepts and analysed for key concepts related to current conceptualisations of assessment.FindingsThe paper offers insights into the interconnection between curriculum, pedagogy and assessment. It demonstrates how the teacher–participants planned for literacy and content and how they drew on formative assessment at different points of the teaching–learning cycle to support students to successfully complete a culminating writing task. In doing so, it demonstrates the expertise of the teachers in weaving together formative and summative assessment as well as the complexity of literacy assessment that cannot be captured entirely in one-shot assessments or diagnostic tests. Such complexity requires the richness possible when curriculum, pedagogy and assessment are aligned, as is evident in the case study.Research limitations/implicationsThe action research approach offers opportunities to develop deep understandings of the site but cannot be generalised to other sites. However, the detail with which we describe the practices means aspects of the study may be recognisable as like those in other sites.Practical implicationsThe paper brings together a range of disparate literacy assessment practices in a coherent and accessible way that policymakers, schools and teachers will find generative. It will be useful for preservice teachers who often witness a range of practices in schools and wonder how they fit together. It also offers a means of communicating with media and other commentators about literacy and literacy assessment in an educative way.Originality/valueThe paper fulfils an identified need for a coherent approach which brings together the many practices and tools that currently exist in systems, schools and classrooms.
Gray relational analysis and SBOA-BP for predicting settlement intervals of high-speed railway subgrade
Authors: He Quanpeng , Li Shaoyuan 
Published: February 2025

PurposeThe deformation of the roadbed is easily influenced by the external environment to improve the accuracy of high-speed railway subgrade settlement prediction.Design/methodology/approachA high-speed railway subgrade settlement interval prediction method using the secretary bird optimization (SBOA) algorithm to optimize the BP neural network under the premise of gray relational analysis is proposed.FindingsUsing the SBOA algorithm to optimize the BP neural network, the optimal weights and thresholds are obtained, and the best parameter prediction model is combined. The data were collected from the sensors deployed through the subgrade settlement monitoring system, and the gray relational analysis is used to verify that all four influencing factors had a great correlation to the subgrade settlement, and the collected data are verified using the model.Originality/valueThe experimental results show that the SBOA-BP model has higher prediction accuracy than the BP model, and the SBOA-BP model has a wider range of prediction intervals for a given confidence level, which can provide higher guiding value for practical engineering applications.
Is the PCAOB enforcement approach aligned with its mandate? Perspectives of sanctioned auditors and former PCAOB enforcement staff
Authors: Cannon Nathan , Lamoreaux Phillip , Maksymov Eldar , Myers Noah 
Published: February 2025

AbstractThe Sarbanes‐Oxley Act of 2002 mandates the PCAOB to enforce compliance with its audit standards fairly. However, the enforcement process is not sufficiently transparent for public evaluation of its fairness, prompting a call by a former Board member for transparency of the process and for improvement suggestions from the public. Further, academic evidence on the PCAOB enforcement is limited. We address this call and the gap in the literature by interviewing 33 difficult‐to‐access participants about the enforcement process: 20 sanctioned auditors and 13 former PCAOB enforcement staff members. Using procedural justice theory as a lens in evaluating our data, we conclude the enforcement process lacks fairness in key components. Both auditors and former enforcement staff express concerns that staff use overly damning one‐sided language in public orders, do not assess investor harm, and face incentives to sanction auditors, particularly small firms that cannot afford costly defense. We contribute to the literature on PCAOB enforcement by offering new insights into the enforcement process from firsthand perspectives of sanctioned auditors and former enforcement staff, deepening understanding of how enforcement practices align with the PCAOB's mandate for fair procedures. We also discuss process improvement suggestions from our participants and important future research opportunities.
Effects of extreme heat events on crop revenues for U.S. corn and soybeans
Authors: Lee Seunghyun 
Published: February 2025

AbstractExtreme weather events have nuanced implications for crop producers. While they can reduce local yields, widespread production losses often drive price increases. This study presents a panel approach that accounts for the price–yield correlation to assess the impact of such events on crop revenues, focusing on U.S. corn and soybeans. It conducts two key analyses: (1) quantifying the revenue impacts of the historic 1988 and 2012 U.S. heatwaves and (2) examining the implications of climate change on crop revenue variability. The results show that compensatory price increases often substantially offset yield losses, especially when price responsiveness to supply shocks is strong. In particular, U.S. corn in 2012 and soybeans in 1988 saw crop revenues rise by more than 8% compared to normal weather conditions, whereas U.S. corn in 1988 and soybeans in 2012 experienced decreases of no more than 4%. The study highlights the importance of crop‐specific and time‐varying price responsiveness to supply shocks. Furthermore, it demonstrates that if growing season weather during 1997–2019 had exhibited the volatility projected for 2036–2065 under a moderate emissions scenario, revenue variability for corn and soybeans in median U.S. counties would have increased by more than 60%, with more pronounced impacts in regions outside the major Corn Belt. These findings underscore the significant economic risks posed by climate change–induced variability in agricultural revenues.
Experiential Learning, Narrative‐Based Learning, and Insurance Adoption: Experimental Evidence from Kenya
Authors: Jamleck Osiemo , Cecchi Francesco , Bulte Erwin , Mwongera Caroline 
Published: February 2025

AbstractWe compare the impact of two extension modalities on knowledge accumulation and willingness to pay for a weather index insurance product among smallholder farmers in Kenya. One approach to extension is based on experiential learning and involves participation in an incentivized framed experiment (or game). The other is based on conventional “narrative‐based” learning. While both modalities increase farmer knowledge, incentivized gamification causes more learning. We also find that experiential learning affects follow‐up demand for the insurance product, which is not true for narrative‐based learning. Interestingly, demand for insurance shifts inward after playing the insurance game. This reduction in demand is mainly caused by increased knowledge about the insurance product, but we also present suggestive evidence that experiencing basis risk during the game was more salient than theory‐based learning about basis risk. Game‐based learning is an effective approach to promote knowledge accumulation and may accentuate or attenuate adoption of innovations by updating ex‐ante, possibly biased, expectations.
Getting licence or keeping consistent? The role of moral identity in subsequent pro‐environmental behaviours
Authors: Wang Tao , Liu Feifei , Xiong Shasha , Wang Kui 
Published: February 2025

AbstractAlthough a great deal of literature has focused on the drivers of pro‐environmental behaviours, the effects of past product choices on future pro‐environmental product choices have not yet been thoroughly investigated. This study explores how choosing a green product influences subsequent pro‐environmental product preference. Drawing on the self‐perception and moral licensing research, we find that past green product consumption can yield two conflicting mechanisms: environmental self‐perception (the green spillover effect) and perceived goal progress (the green licensing effect). Given these two conflicting mechanisms, past pro‐environmental product selection subsequently either reinforces or undermines subsequent pro‐environmental product purchase preference. This study finds that these effects are contingent on the pre‐existing moral identities of individual consumers. Among consumers with high moral identity internalization or low moral identity symbolization, pro‐environmental product purchase preference is reinforced, whereas consumers with low moral identity internalization or high moral identity symbolization show less preference for pro‐environmental products after prior green consumption. Overall, these findings provide new insight into pro‐environmental product consumption and moral identity.
Fear of happiness and emotion regulation: Implications for personal and relational well‐being
Authors: Lee Huixian Acacia , Wan Ching , Yang Yingjia 
Published: February 2025

AbstractFear of happiness is the belief that happiness brings about negative consequences. In this research, we investigated the emotion regulation mechanism linking fear of happiness and personal and relational well‐being. Studies 1 and 2 found that fear of happiness was consistently associated with lower levels of personal well‐being (hedonic and eudaimonic) through increased dampening, and to some extent, reduced savouring of positive emotions across Singaporean undergraduate (Study 1; N = 227) and American online samples (Study 2; N = 222). In Study 3 with a Singaporean online sample (N = 125), we extended these findings to relational well‐being in a context of particularly high relational stress—COVID‐19 lockdown, highlighting the importance of emotional regulation of positive emotions. The findings across the three studies provided insight into how individuals' beliefs about positive emotions could guide their responses toward emotional experiences and subsequently contribute to their personal and relational well‐being.