bluuebunny/crossref_metadata_2025_split huggingface dataset:
Institutional ownership, earnings management and earnings surprises: evidence from 39 years of U.S. data
Authors: Davis Justin G. , García-Cestona Miguel 
Published: November 2023

PurposeAs the influence of institutional investors over managerial decision-making grows, so does the importance of understanding the effect of institutional investor ownership (IO) on firm outcomes. The authors take a comprehensive approach to studying the effect of IO on earnings management (EM).Design/methodology/approach The authors study the relation between IO and EM using a sample of 59,503 listed U.S. firm-year observations from 1981–2019. The authors proxy EM with earnings surprises and with accrual-based and real activity measures. The authors test for nonlinear relations and analyze changes resulting from the passage of the Sarbanes–Oxley Act.FindingsThe findings support a positive IO-EM relation overall, but show that the relation is dynamic and heavily context-dependent with evidence of nonlinearity. The authors also find evidence that IO positively affects accrual-based EM and real activities EM negatively.Originality/valueTo the authors’ knowledge, this is the first study of the IO-EM relation to consider evidence of nonlinearity in the U.S. context, measuring changes to the relation over time, and with the use of several measures of EM.
Impact of competition and concentration on bank income smoothing in Central and Eastern European countries
Authors: Shala Albulena , Ozili Peterson K. , Ahmeti Skender 
Published: November 2023

PurposeThis study examines the impact of competition and concentration on bank income smoothing in Central and Eastern European (CEE) countries.Design/methodology/approachThe two-step system GMM method was used to analyse the impact of competition and concentration on bank income smoothing in 17 CEEs from 2004 to 2015.FindingsLoan loss provisions (LLPs) are negatively related to bank competition and concentration. The authors find no evidence for income smoothing using LLPs in a high-competition or high-concentration environment.Research limitations/implicationsA limitation of the study is that the analysis was restricted to commercial banks. The authors did not examine investment banks or microfinance banks in this study. Also, not having access to databases does not allow them to include recent years in the study.Practical implicationsCEE commercial banks will likely keep fewer provisions or engage in under-provisioning when they face intense competition, and this can expose them to credit risk, which may threaten their stability.Originality/valueThis study is the first to investigate the effect of concentration and competition on income smoothing among CEE banks.
The role of coworker exchange in the relationship between coworker incivility and employees' behaviors: the moderating effect of servant leadership
Authors: Lin Cheng-Chen , Lu Szu-Chi , Lai Fong-Yi , Chen Hsiao-Ling 
Published: November 2023

PurposeThis study aims to examine the effects of coworker incivility on employees' behaviors using a moderated mediation model that conceptualizes coworker exchange (CWX) as a mediator and servant leadership as a moderator.Design/methodology/approachThe data were collected using a multi-temporal research design. The hypotheses were tested on a sample of 1,272 participants using confirmatory factor analysis (CFA), hierarchical regression analysis and moderated path analysis. In addition, supervisor incivility was added as a control variable to partial out the potential influence on employees' behaviors.FindingsThe results of CFA ensured that all measures had discriminant and convergent validity. In addition, the results of hierarchical regression analysis and moderated path analysis indicated that CWX mediates the relationship between coworker incivility and employees' behaviors. Furthermore, servant leadership exacerbates the negative relationship between coworker incivility and CWX.Practical implicationsLeaders and practitioners should invest in communication training programs for developing employees' communication skills to avoid incivility. In addition to viewing incivility as inappropriate behavior, leaders and practitioners should understand the meaning beyond those incivilities.Originality/valueThis study utilized incivility spiral theory to examine how coworker incivility affects employees' behaviors. The mediated path analysis found that CWX mediates the relationship between these variables, which has been ignored by previous research. Furthermore, this study introduced servant leadership as a moderator to account for the “when” in incivility spiral theory, i.e. what kind of social context facilitates or inhibits the influence of coworker incivility on CWX.
Call it robot: anthropomorphic framing and failure of self-service technologies
Authors: Barone Ada Maria , Stagno Emanuela , Donato Carmela 
Published: November 2023

Purpose
The purpose of this paper is to test the effect that anthropomorphic framing (i.e. robot vs automatic machine) has on consumers’ responses in case of service failure. Specifically, the authors hypothesize that consumers hold an unconscious association between the word “robot” and agency and that the higher agency attributed to self-service machines framed as robots (vs automatic machines) leads, in turn, to a more positive service evaluation in case of service failure.

Design/methodology/approach
The authors have conducted four experimental studies to test the framework presented in this paper. In Studies 1a and 1b, the authors used an Implicit Association Test to test for the unconscious association held by consumers about robots as being intelligent machines (i.e. agency). In Studies 2 and 3, the authors tested the effect that framing technology as robots (vs automatic machines) has on consumers’ responses to service failure using two online experiments across different consumption contexts (hotel, restaurant) and using different dependent variables (service evaluation, satisfaction and word-of-mouth).

Findings
The authors show that consumers evaluate more positively a service failure involving a self-service technology framed as a robot rather than one framed as an automatic machine. They provide evidence that this effect is driven by higher perceptions of agency and that the association between technology and agency held by consumers is an unconscious one.

Originality/value
This paper investigates a novel driver of consumers’ perception of agency of technology, namely, how the technology is framed. Moreover, this study sheds light on consumers’ responses to technology’s service failure.
An analysis of reward mechanism and knowledge sharing for crowdsourcing-based open innovation contest
Authors: Jhang-Li Jhih-Hua , Chiang I. Robert 
Published: November 2023

PurposeThe purpose of this paper is to investigate both the impact of different reward types and the adoption of knowledge-sharing practice on a crowdsourcing-based open innovation contest. Despite the benefit of knowledge sharing, contestants could struggle to find a balance between knowledge sharing and knowledge protection in open innovation.Design/methodology/approachThe authors' approach follows a stylised contest model in a game-theoretical setting in which contestants first decide on their efforts and then the contest sponsor chooses the winner. Moreover, the outcome of an open innovation contest is delineated as either intermediate goods that require further refinement and risk-taking versus a market-ready end product for the contest sponsor. The authors also investigate how knowledge sharing among contestants would be influenced by reward types such as fixed-monetary prizes vs performance-contingent awards.FindingsThe contest sponsor will lower the prize level after adopting knowledge sharing. Therefore, the total effort will decline regardless of the reward type. Moreover, the choice of reward types depends on the contest sponsor's characteristics because the performance-contingent award is suitable for a large market size but the fixed-monetary prize can more efficiently raise the quantity of contestant inputs.Originality/valuePrior studies have tested the connection between contest performance and knowledge sharing in crowdsourcing-based contests; however, there is not an integrated framework to best design the operation of a contest when considering different reward types and knowledge-sharing practices.
Does intellectual capital affect bank performance? Evidence from Bangladesh
Authors: Majumder Md. Tofael Hossain , Ruma Israt Jahan , Akter Aklima 
Published: November 2023

PurposeThis paper attempts to evaluate the impact of intellectual capital on bank performance in Bangladesh.Design/methodology/approachThe authors analyze an unbalanced longitudinal data of 32 banks, which cover 318 observations of bank-year from 2010 to 2019. The study employs a dynamic panel model with the two-step system generalized methods of moments (SGMM).FindingsThe results show that bank performance is significantly positively affected by the intellectual capital (IC) in Bangladesh. In addition, the findings show that capital employed efficiency (CEE) is an essential determinant of bank performance rather than structural capital efficiency (SCE) and human capital efficiency (HCE) for the Bangladeshi banking sector.Originality/valueThis work is unique as no one has explored the impact of intellectual capital on Bangladesh's bank performance. The findings suggest that business owners, managers and policymakers who want to improve the efficiency of their organizations should spend continuously on IC and expand their investment into CEE, which includes both financial and physical resources, in order to obtain better bank performance.
Investor sentiments revisited: negligence of stock-level sentiments may be a mistake
Authors: Lee Te-Kuan , Koshoev Askar 
Published: November 2023

PurposeThe primary objective of this research is to provide evidence that there are two distinct layers of investor sentiments that can affect asset valuation models. The first is general market-wide sentiments, while the second is biased approaches toward specific assets.Design/methodology/approachTo achieve the goal, the authors conducted a multi-step analysis of stock returns and constructed complex sentiment indices that reflect the optimism or pessimism of stock market participants. The authors used panel regression with fixed effects and a sample of the US stock market to improve the explanatory power of the three-factor models.FindingsThe analysis showed that both market-level and stock-level sentiments have significant contributions, although they are not equal. The impact of stock-level sentiments is more profound than market-level sentiments, suggesting that neglecting the stock-level sentiment proxies in asset valuation models may lead to severe deficiencies.Originality/valueIn contrast to previous studies, the authors propose that investor sentiments should be measured using a multi-level factor approach rather than a single-factor approach. The authors identified two distinct levels of investor sentiment: general market-wide sentiments and individual stock-specific sentiments.
Analyst coverage and the probability of stock price crash and jump
Authors: Bouaddi Mohammed , Farooq Omar , Hurwitz Catalina 
Published: November 2023

PurposeThe aim of this paper is to document the effect of analyst coverage on the ex ante probability of stock price crash and the ex ante probability stock price jump.Design/methodology/approachThis paper uses the data of non-financial firms from France to test the arguments presented in this paper during the period between 1997 and 2019. The paper also uses flexible quadrants copulas to compute the ex ante probabilities of crashes and jumps.FindingsThe results show that the extent of analyst coverage is positively associated with the ex ante probability of crash and negatively associated with the ex ante probability of jump. The results remain qualitatively the same after several sensitivity checks. The results also show that the relationship between the extent of analyst coverage and the probability of cash and the probability of jump holds when ex post probability of stock price crash and stock price jump is used.Originality/valueUnlike most of the earlier papers on this topic, this paper uses the ex ante probability of crash and jump. This proxy is better suited than the ones used in the prior literature because it is a forward-looking measure.
Co-operative non-orthogonal multiple access networks: a survey
Authors: K. Ashwini , V.K. Jagadeesh 
Published: November 2023

Purpose
The purpose of this paper is to present an up-to-date survey on the non-orthogonal multiple access (NOMA) technique with co-operative strategy, a fast-evolving fifth-generation (5 G) technology. NOMA is used for serving many mobile users, both in power and code domains. This paper considers the power-domain NOMA, which is now discussed as NOMA.

Design/methodology/approach
The first part of the paper discusses NOMA-based cooperative relay systems using different relay strategies over different channel models. In various research works, the analytical expressions of many performance metrics were derived, measured and simulated for better performance of the NOMA systems. In the second part, a brief introduction to diversity techniques is discussed. The multiple input and multiple output system merged with cooperative NOMA technology, and its future challenges were also presented in this part. In the third part, the paper surveys some new conceptions such as cognitive radio, index modulation multiple access, space-shift keying and reconfigurable intelligent surface that can be combined with NOMA systems for better performance.

Findings
The paper presents a brief survey of diverse research projects being carried out in the field of NOMA. The paper also surveyed two different relaying strategies that were implemented in cooperative NOMA over different channels and compared several performance parameters that were evaluated and derived in these implementations.

Originality/value
The paper provides a scope for recognizable future work and presents a brief idea of the new techniques that can be united with NOMA for better performance in wireless systems.
Tracing Eastern Mayan Perfect ‐maχ: Outcomes of Direct Affix Borrowing in the Sacapulas Corridor
Authors: Tandy James 
Published: November 2023

AbstractSeveral Eastern Mayan languages of central highland Guatemala have an innovative perfect participle suffix ‐maχ, whose distribution suggests that it diffused areally. This article describes the innovation of ‐maχ in Poqom and argues that it spread to other Mayan languages in a newly proposed contact area called the ‘Sacapulas Corridor’. I explore three case studies where the distribution of the perfect participle ‐maχ changed in the recipient language: functional change to a general passive in Uspantek, matter replication without pattern replication in Sakapultek and Sipakapense, and contact‐induced multiple exponence in Northern Mam. The diffusion of ‐maχ exemplifies how structural similarity and bilingualism between the source and recipient language can facilitate direct affix borrowing.
Political narratives in representation: Maiden speeches of ethnic minority members of parliament
Authors: MÜGGE LIZA , RUNDERKAMP ZAHRA 
Published: November 2023

AbstractThe maiden speech – the first speech given by a newly elected member of parliament (MP) – is a tradition in many parliaments, a personalized rite of passage to political power. As ethnic minority MPs remain relative newcomers, the maiden speech is, for them, even more politically charged. How do ethnic minority MPs represent their identities in this transformative moment? Our data set includes 93 ethnic minority MPs who have held a seat in the Dutch parliament, covering 88 maiden speeches, spanning 11 cycles (1986–2023). The diachronic and intersectional analysis shows that the relation between descriptive, substantive and symbolic representation for historically marginalized groups fluctuates and is influenced by the political environment. The ‘firsts’ of a particular gender/ethnicity intersectional group are less likely to narrate a minority identity than non‐firsts. Progressive party ideology influences the extent to which ethnic minority MPs emphasize an (intersectional) minoritized identity. Personal stories and family histories are often used to counter stereotypes, unmute silenced cultures and share values. The focus on the maiden speech as a political narrative sheds light on the blurry lines between substantive, symbolic and descriptive representation. The political narrative is a strategic tool for MPs from historically disadvantaged groups to represent collective identities.
A sensory lexicon to characterize the quality of fresh and preserved peppers
Authors: Uppili Bhavana , LaFountain Lisa J. , Johanningsmeier Suzanne D. 
Published: November 2023

AbstractPepper fruits (Capsicum annuum) are economically important commodities worldwide due to their unique sensory profiles and rich antioxidant properties. With ongoing research efforts in optimizing the production and processing of peppers, there is a need for a standardized tool to evaluate the quality of peppers and pepper products. The objective of this work was to develop a sensory lexicon to characterize fresh and preserved peppers. A panel of 10 volunteers was recruited and trained in quantitative descriptive sensory analysis for a total of 37 h. Commercially available fresh, pickled, and roasted peppers were used to establish definitions, methods of evaluation, and reference materials for each unique attribute; and attribute intensities were scored on a scale ranging from 0 to 15. Commercially available fresh and preserved pepper samples (n = 22) were evaluated by the panel in duplicate to validate the lexicon. Principal component analysis was used to visualize differences among the products, and attribute redundancies were evaluated through analysis of correlations. This lexicon with 46 clearly defined terms that describe fresh, pickled, and roasted pepper products is comprised of 14 aroma, 19 flavor, 9 texture, and 4 chemesthetic attributes. Smoky, burnt, and cooked tomato flavors were typical of roasted red bell peppers, while the floral attribute was characteristic of fresh red bell peppers, and vinegar, pungency, and spicy notes characterized pickled peppers. The lexicon enabled the characterization and differentiation of a wide range of pepper products and lays the framework for quality evaluation and product improvement.Practical ApplicationBreeders and processors are seeking technologies that ensure desirable quality of fresh and processed peppers for an extended shelf life. This sensory lexicon comprised of 14 aroma, 19 flavor, 9 texture, and 4 chemesthetic attributes serves as a basis for evaluating various strategies toward quality improvement, such as novel processing of pepper products.
Comprehensive analysis of different types of ginsenosides in the different parts of American ginseng by targeted and nontargeted MS/MS scanning
Authors: Gong Pi‐Xian , Zong Wan‐Li , Li Hai‐Huang , Wu Yan‐Chao , Ju Hao , Fan Zi‐Wei , Ma Chao , Liu Wei , Li Hui‐Jing 
Published: November 2023

AbstractTo comprehensively study the ginsenosides distribution in the various tissues of American ginseng, the qualitative and quantitative‐targeted and nontargeted mass spectroscopic methods were established using the high‐performance liquid chromatography coupled with Qtrap triple quadrupole mass spectrometry (HPLC‐QtrapQQQ‐MS). The total ginsenosides of the root, stem, and leaf of American ginseng were determined by a colorimetric method, and the contents showed the order from high to low root, stem, and leaf. Eighty‐two kinds of ginsenosides were detected in the different parts of American ginseng by enhanced mass scan–information‐dependent data acquisition (IDA)–enhanced product ion (EPI) scan mode, including 69 from the root, 62 from the stem, and 48 from the leaf. An HPLC–multiple reaction monitoring (MRM) method was established, and 28 representative ginsenosides were further quantified in the three parts. Nearly all ginsenosides had the highest contents in the root and the lowest content in the leaf. Three types of ginsenosides (protopanaxadiol [PPD]‐, protopanaxatiol [PPT]‐, and oleanolic acid [OA]‐types) were analyzed by precursor ion‐IDA‐EPI and MRM‐IDA‐EPI scan modes. Root had the most abundant ginsenosides in PPD‐ and PPT‐type ginsenosides. Meanwhile, the OA‐type ginsenosides are significantly enriched in the stem and leaf of American ginseng. The results provided a supplement to the quality assessment of American ginseng.Practical ApplicationThe distribution profile of ginsenosides in the parts of American ginseng is different. Except for the root, the stem, and leaf of American ginseng have the most abundant ginsenosides in oleanolic acid type. The results reported herein can help the manufacturers choose appropriate materials to extract the ginsenosides.
Making universal education a priority for sustainable development: The EU, Vietnam and education
Authors: Gegout Catherine 
Published: November 2023

AbstractThis article highlights the need to bring education to the forefront of EU policies to promote sustainable development in Vietnam. The EU is increasingly concerned with promoting sustainable development worldwide. It does this in its aid policies, and since 2010, it has included in its trade agreements provisions on labour, environmental and gender rights. But what about education rights? This article analyses the role of the EU and the Vietnamese government in the field of education. It argues that both actors could pay more attention to education, and in particular to the problem of unequal access to education for poor and minority children in Vietnam. To improve educational opportunity, both direct funding for the system and contextual support for students are needed. In remote and poor areas, Vietnam and the EU should provide increased salaries for teachers to reduce corruption, funding to support families, local social enterprises and improved local infrastructure. The article ‘double‐decenters’ the study of European foreign policy by (1) focusing first on education policy issues in the targeted state and then on EU policy and (2) listening not only to the government but also the citizens of Vietnam.