bluuebunny/crossref_metadata_2025_split huggingface dataset:
Challenges and economic consequences of IFRS 9: evidence from China
Authors: Guo Savannah (Yuanyuan) , Mei Beilei , Rao Yanchao , Ye Jianfang 
Published: December 2023

PurposeThis study investigates the implementation challenges and economic consequences of the International Financial Reporting Standards 9 (IFRS 9) Financial Instruments.Design/methodology/approachDescriptive evidence on equity asset reclassifications and estimated impairment using the new expected credit loss (ECL) model are presented. Multivariate analyses on the disposal of available-for-sale (AFS) and fund investment post-announcement and the value relevance of impairments to financial assets post-implementation are performed.FindingsOver 60% of sample firms report inconsistent equity asset reclassifications and do not change estimated impairment using the new expected credit loss model. Firms also switch from AFS to equity fund investments post-announcement. Lastly, impairments to financial assets increase in value relevance to investors’ post-implementation, but only in financial institutions and firms with Big 4 auditors.Originality/valueThis study's findings suggest that IFRS 9 presents implementation challenges and changes equity investment strategies. They also indicate cross-sectional differences in firms' ability to effectively apply the new standards. This study is valuable for policymakers, business leaders, investors and academics.
The culture of sport: examining the effect of athletic participation on the acceptance of rape myths
Authors: Costelloe Michael , Arazan Christine L. , Cruz Kenneth A. 
Published: December 2023

Purpose
The purpose of this paper is to examine the relationship between athletic participation and the acceptance of rape myths in an effort to further identify cultural and social institutions that may contribute to adherence to and glorification of rape culture.

Design/methodology/approach
A random sample of 685 first semester, university freshmen were surveyed about their high school sports participation and levels of rape myth acceptance (RMA). Linear regression models were estimated to examine the relationships between participation in sports, the type of sport participation and the acceptance of rape myths.

Findings
Those involved in athletics, generally, and those involved in team sports are more accepting of rape myths than are their counterparts. These results hold true for the full sample and for males and females, when examined separately. Participation in contact sports was not significantly predictive of RMA.

Practical implications
Athletics may provide a culture that is particularly prone to a belief in rape myths, which jeopardizes the integrity of collegiate sports. Policies should focus on changing offender behavior not victim behavior to create safer and more inclusive communities. Educating youth about the nature of rape myths and providing them with skills to resist such thinking is paramount. Focused programs and training could reduce the likelihood of accepting rape myths and, in turn, may make high school and college campuses safer.

Originality/value
This paper contributes to prior research by examining a sample of first semester university freshmen about their high school athletic participation and RMA. This research not only minimizes the effects of college level influences but also distinguishes between different forms of athletic involvement.
Product market competition, investor protection and analysts’ earnings forecasts
Authors: Kamarudin Khairul Anuar , Wan Ismail Wan Adibah , Chapple Larelle , Truong Thu Phuong 
Published: December 2023

Purpose
This study aims to examine the effects of product market competition (PMC) on analysts’ earnings forecast attributes, particularly forecast accuracy and dispersion. The authors also investigate whether investor protection moderates the relationship between PMC and forecast attributes.

Design/methodology/approach
The sample covers 49,578 firm-year observations from 38 countries. This study uses an ordinary least squares regression, a Heckman two-stage regression and an instrumental two-stage least squares regression.

Findings
This study finds that PMC is associated with higher forecast accuracy and lower dispersion. The results also show that investor protection enhances the effect of PMC on forecast accuracy and dispersion. These findings imply that countries with strong investor protection have a better information environment, as exhibited by the stronger relationship between PMC and analysts’ forecast properties.

Practical implications
The findings highlight the importance of strong governance mechanisms in both the country and industry environments. Policymakers, including government agencies and financial regulators, can leverage these insights to formulate regulations that promote competition, ensure investor protection and facilitate informed investment decisions.

Originality/value
This study advances our understanding of how PMC affects analysts’ earnings forecast attributes. In addition, it pioneers evidence of the moderating role of investor protection in the relationship between PMC and forecast attributes.
Factors influencing intention to invest in Shariah-compliant social impact bonds in Malaysia
Authors: Marwan Syed , Ismail Suhaiza , Engku Ali Engku Rabiah Adawiah , Mohamed Haneef Mohamed Aslam 
Published: December 2023

Purpose
The purpose of the paper is twofold. Firstly, this study aims to investigate the factors influencing stakeholders’ intention to invest in Shariah-compliant social impact bonds (SC SIBs) in Malaysia. Secondly, this study compares the differences in the perception of different stakeholders on the importance of the factors.

Design/methodology/approach
Using the extended theory of planned behaviour, the study undertakes a questionnaire survey on licensed capital market investors and individuals involved in the development of the financial market (developers). A total of 260 complete and valid responses were obtained from the survey. Multiple regression and Mann–Whitney tests were carried out to achieve the two objectives, respectively.

Findings
The results reveal that attitude (β = 0.447, p < 0.01), subjective norm (SN) (β = 0.255, p < 0.01) and moral norm (MN) (β = 0.163, p < 0.01) are significantly positive predictors of intention to invest in SC SIBs. In terms of the differences in the perceptions of the two parties, the results show that the factors have more effect towards developers than investors.

Originality/value
The empirical evidence from this study on the factors that influence stakeholders’ participation in SC SIBs is useful to the policymakers and interested parties in taking the next steps to develop, implement and promote SC SIBs to stakeholders in Malaysia. Fund managers can use the study’s insights to promote positive attitudes, SNs and MNs towards SC SIBs, especially targeting developers who are more influenced by these factors. More importantly, the results indicate a need for different strategies to influence the stakeholder investment behaviour of SC SIB in Malaysia to ensure that it is sustainable and viable in the long run.
Commitment-based HRM and inbound open innovation in SMEs: the role of organizational trust and developmental culture
Authors: Cera Elona , Cera Gentjan , Elezi Enis 
Published: December 2023

Purpose Although scholars have been studying human resource management (HRM) and open innovation (OI), yet there is less attention to this relationship in the context of small-and medium-sized enterprises (SMEs). This paper aims to bring some insights about the human side of inbound open innovation (INOI) in SMEs. The goal is to better understand the role of organizational trust (OT) and developmental culture (DC) in the interactions between commitment-based HRM (C-HRM) and INOI.Design/methodology/approach The present study employs partial least squares-structural equation modeling to investigate the interrelationships among constructs, utilizing data gathered from a sample of 206 SMEs.Findings The study's empirical results indicate that the presence of OT serves as a complementary factor in mediating the relation between C-HRM and INOI. Furthermore, the analysis shows that there exists a moderating influence of DC in the relationship between C-HRM and INOI.Practical implications The role of HRM practices is important in developing OT and consequently foster INOI in SMEs. To achieve INOI, SMEs need a DC that induces C-HRM toward an OI approach.Originality/value This study adds to the understanding of the interactions between C-HRM practices and INOI in SMEs. The comprehension of the mediating function of OT and the moderating effect of DC serve to enhance the scholarly understanding of the human dimension of OI research.
What drives business-to-business brands to be conscientious?
Authors: Guzmán Francisco , Ahmad Fayez , Johnson Ross W. 
Published: December 2023

Purpose
Business organizations are evermore expected to behave conscientiously, but a lack of clarity remains regarding this strategy for business-to-business (B2B) brands. This paper aims to develop and validate a B2B brand conscientiousness model that identifies what factors are driving this approach.

Design/methodology/approach
The research model is validated through a three-stage study that collects insights from high-level executives, mid-level managers and employees in B2B firms. Whereas the first two exploratory stages follow a qualitative approach to identify what factors motivate B2B firms to be conscientious and develop a model, the third stage empirically tests the proposed model through structural equation modeling.

Findings
The results suggest that brand conscientiousness is viewed as an important strategy by B2B stakeholders. Whereas perceived risk discourages, external and internal stakeholder expectations and a firm’s financial commitment to a cause encourage, brands to pursue a conscientious approach. Furthermore, a B2B conscientious strategy must be perceived as authentic. Long-term commitment to the cause, strategic alignment of brand values with the cause and a congruent delivery of the brand’s promise are the drivers of this perceived authenticity.

Originality/value
This paper contributes to the emerging knowledge on B2B conscientious brands by confirming the importance of this approach in a B2B context, identifying the factors that B2B stakeholders – executives, managers and employees – believe are driving it and highlighting the importance and identifying the factors that drive its perceived authenticity.
The potential of industrial symbiosis in fostering sustainable entrepreneurship among the micro and small enterprises (MSEs): evidence from a developing country
Authors: Kimuli Saadat Nakyejwe Lubowa , Sendawula Kasimu , Najjinda Shamirah , Nakimuli Naqiyyah Kimuli 
Published: December 2023

PurposeThe purpose of this study is to explore the status and potential of industrial symbiosis in fostering sustainable entrepreneurship among micro and small enterprises (MSEs) in Uganda.Design/methodology/approachThis study is cross-sectional and qualitative in nature. It involved conducting in-depth interviews with MSEs owners in Kampala, and data were analyzed using Atlasi Ti.FindingsThe results indicate that industrial symbiosis is a phenomenon that, notably, all MSE owners interviewed were practicing unknowingly, including recycling waste into sellable products, as well as sharing utilities, specialized machines and personnel for the smooth running of their businesses. In addition, participants expressed optimism that industrial symbiosis would be a major tool for business growth, innovation, employment opportunities, diversification and environmental protection for the benefit of the current and the future generations.Originality/valueThis study offers initial evidence on the status and potential of industrial symbiosis in fostering sustainable entrepreneurship among MSEs in Uganda.
Unravelling the board committee puzzle: a comprehensive review and future research agenda
Authors: Mani Satya Prakash , Bansal Shashank , Bhaskar Ratikant , Kumar Satish 
Published: December 2023

Purpose
This study aims to examine the literature from the Web of Science database published on board committees between 2002 and 2023 and outline the quantitative summary, journey of board committees’ research and suggest future research directions.

Design/methodology/approach
This study examines bibliometric-content analysis combined with a systematic literature review of articles on board committees to document the summary of the field. The authors used co-citation, co-occurrence and cluster analysis under bibliometric-content analysis to present the field summary.

Findings
Board committee composition, such as their gender, independence and expertise, as well as factors affecting corporate governance, such as reporting quality, earnings management and board monitoring, all have a significant impact on board committee literature. The field is getting growing attention from authors, journals and countries. Nevertheless, there is a need for further exploration in areas like expertise, member age and tenure, the economic crisis and the nomination and remuneration committee, which have not yet received sufficient attention.

Originality/value
This paper has both theoretical and practical contributions. From a theoretical perspective, this study substantiates the prevalence of agency theory within board committee literature, reinforcing the foundational role of agency theory in shaping discussions about board committees. On practical ground, the comprehensive overview of board committee literature offers scholars a road map for navigating this field and directing their future research journey. The identification of research gaps in certain areas serves as a catalyst for scholars to explore untapped dimensions, enabling them to strengthen the essence of the committees’ performance.
Inclusive practices in an independent private school: Insight into teachers' perspectives, beliefs and practices
Authors: Tiwari Ashwini 
Published: December 2023

AbstractThis descriptive case study examines the perspectives, beliefs and practices of independent private schoolteachers in India about the inclusion of students with special educational needs in general education classrooms. Data were collected through one‐to‐one interviews and focus group discussions with 10 teachers in an independent private school in South Delhi. The analysis of the data highlights that teachers possess limited knowledge regarding meeting the educational needs of students with disabilities in their classrooms. Teachers are faced with challenges in implementing full inclusion in the absence of consistent guidelines on inclusion, the definition of inclusive education in the legislative framework, the knowledge gap and the student‐centred approach. Additionally, the study identifies a lack of collaboration between teachers and parents as a potential factor leading to the non‐implementation of inclusive education practices. The study highlights the significance of professional development sessions in raising teachers' awareness about the importance of differentiation, individualised instruction and technology integration for achieving full inclusion.
Key Points

Private schoolteachers in India face challenges similar to those in public schools regarding the inclusion of students with special educational needs.

Limited opportunities for collaboration and communication with stakeholders, coupled with financial considerations and a profit‐driven approach in some private schools, can overshadow the inclusion of students with special educational needs.

Professional development sessions are crucial in enhancing teachers‘ awareness of collaboration, differentiation, individualised instruction and technology integration for achieving full inclusion.

Policy makers should prioritise the development of clear and unambiguous guidelines for inclusive education in independent private schools, outlining responsibilities and mandating training programs for educators and administrators.
Diet quality and cardiovascular outcomes: A systematic review and meta‐analysis of cohort studies
Authors: Taylor Rachael M. , Haslam Rebecca L. , Herbert Jaimee , Whatnall Megan C. , Trijsburg Laura , de Vries Jeanne H. M. , Josefsson Malin Skinnars , Koochek Afsaneh , Nowicka Paulina , Neuman Nicklas , Clarke Erin D. , Burrows Tracy L. , Collins Clare E. 
Published: December 2023

AbstractAimsTo evaluate relationships between diet quality and cardiovascular outcomes.MethodsSix databases were searched for studies published between January 2007 and October 2021. Eligible studies included cohort studies that assessed the relationship between a priori diet quality and cardiovascular disease mortality and morbidity in adults. The Academy of Nutrition and Dietetics Checklist was used to assess the risk of bias. Study characteristics and outcomes were extracted from eligible studies using standardised processes. Data were summarised using risk ratios for cardiovascular disease incidence and mortality with difference compared for highest versus lowest diet quality synthesised in meta‐analyses using a random effects model.ResultsOf the 4780 studies identified, 159 studies (n = 6 272 676 adults) were included. Meta‐analyses identified a significantly lower cardiovascular disease incidence (n = 42 studies, relative risk 0.83, 95% CI 0.82–0.84, p < 0.001) and mortality risk (n = 49 studies, relative risk 0.83, 95% CI 0.82–0.84, p < 0.001) among those with highest versus lowest diet quality. In sensitivity analyses of a high number of pooled studies (≥13 studies) the Mediterranean style diet patterns and adherence to the heart healthy diet guidelines were significantly associated with a risk reduction of 15% and 14% for cardiovascular disease incidence and 17% and 20% for cardiovascular disease mortality respectively (p < 0.05).ConclusionsHigher diet quality is associated with lower incidence and risk of mortality for cardiovascular disease however, significant study heterogeneity was identified for these relationships.
The interaction of climate, plant, and soil factors drives putative soil fungal pathogen diversity and community structure in dry grasslands
Authors: Zhang Shaoyang , Fan Dandan , Wu Jianshuang , Zhang Xianzhou , Zhuang Xuliang , Kong Weidong 
Published: December 2023

AbstractSoil pathogens play important roles in shaping soil microbial diversity and controlling ecosystem functions. Though climate and local environmental factors and their influences on fungal pathogen communities have been examined separately, few studies explore the relative contributions of these factors. This is particularly crucial in eco‐fragile regions, which are more sensitive to environmental changes. Herein we investigated the diversity and community structure of putative soil fungal pathogens in cold and dry grasslands on the Tibetan Plateau, using high‐throughput sequencing. The results showed that steppe soils had the highest diversity of all pathogens and plant pathogens; contrastingly, meadow soils had the highest animal pathogen diversity. Structural equation modelling revealed that climate, plant, and soil had similar levels of influence on putative soil fungal pathogen diversity, with total effects ranging from 52% to 59% (all p < 0.001), with precipitation exhibiting a stronger direct effect than plant and soil factors. Putative soil fungal pathogen community structure gradually changed with desert, steppe, and meadow, and was primarily controlled by the interactions of climate, plant, and soil factors rather than by distinct factors individually. This finding contrasts with most studies of soil bacterial and fungal community structure, which generally report dominant roles of individual environmental factors.
Disruption of LPA‐LPAR1 pathway results in lung tumor growth inhibition by downregulating B7‐H3 expression in fibroblasts
Authors: Meng Fanyi , Yin Zhiyue , Lu Feifei , Wang Weipeng , Zhang Hongjian 
Published: December 2023

AbstractBackgroundLysophosphatidic acids (LPAs) belong to a class of bioactive lysophospholipids with multiple functions including immunomodulatory roles in tumor microenvironment (TME). LPA exerts its biological effects via its receptors that are highly expressed in fibroblasts among other cell types. As cancer‐associated fibroblasts (CAFs) are a key component of the TME, it is important to understand LPA signaling and regulation of receptors in fibroblasts or CAFs and associated regulatory roles on immunomodulation‐related molecules.MethodsCluster analysis, immunoblotting, real‐time quantitative‐PCR, CRISPR‐Cas9 gene editing system, immunohistochemical staining, coculture model, and in vivo xenograft model were used to investigate the effects of LPA‐LPAR1 on B7‐H3 in tumor promotion of CAFs.ResultsIn this study, we found that LPAR1 and CD276 (B7‐H3) were generally highly expressed in fibroblasts with good expression correlation. LPA induced B7‐H3 up‐expression through LPAR1, and stimulated fibroblasts proliferation that could be inhibited by silencing LPAR1 or B7‐H3 as well as small molecule LPAR1 antagonist (Ki16425). Using engineered fibroblasts and non‐small cell lung carcinoma (NSCLC) cell lines, subsequent investigations demonstrated that CAFs promoted the proliferation of NSCLC in vitro and in vivo, and such effect could be inhibited by knocking out LPAR1 or B7‐H3.ConclusionThe present study provided new insights for roles of LPA in CAFs, which could lead to the development of innovative therapies targeting CAFs in the TME. It is also reasonable to postulate a combinatory approach to treat malignant fibrous tumors (such as NSCLC) with LPAR1 antagonists and B7‐H3 targeting therapies.
Liver surface nodularity and ascites are associated with mortality risk in acute alcohol‐associated hepatitis
Authors: Miller Alex , Carney Benjamin , Shah Shivani , Chen Hui‐Wei , Gougol Amir , Borhani Amir , Bataller Ramon , Malik Shahid , Rachakonda Vikrant 
Published: December 2023

AbstractBackgroundAcute alcohol‐associated hepatitis (AH) is associated with high mortality. CT‐derived liver surface nodularity (LSN) is a robust prognostic biomarker in other chronic liver diseases. The aim of this study was to determine relationships between LSN, disease severity, and mortality in AH.MethodsAdults hospitalized with AH from January 2016 to March 2020 were included if an abdominal CT was performed between 8 weeks prior to 72 h after hospitalization. LSN was measured using quantitative methods (Liver Surface Nodularity Software version 0.88, Birmingham, AL, USA). Cox proportional hazards models, logistic regression and AUROC analysis were used to examine relationships between LSN and 180‐day transplant‐free survival.ResultsOf 386 patients hospitalized with AH during the study period, 230 had CT scans performed, and 205 met inclusion criteria. Mean transplant‐free survival was 127 days (95% CI 118–137). Within each cohort, patients were grouped into low [LSN‐LOW, N = 109 (53.2%)] and high [LSN‐HIGH, N = 96 (46.8%)] LSN strata based on an optimal cutoff of 2.86 derived from unadjusted ROC curves. Patients with high LSN had features of portal hypertension, which included encephalopathy [53 (55.2%) vs. 43 (39.4%), p = 0.017], ascites on CT [81 (84.4%) vs. 69 (63.3%), p = 0.001] and portosystemic shunts [78 (81.2%) vs. 69 (63.3%), p = 0.003]. High LSN, ascites and MELD were independently associated with lower likelihood of 180‐day transplant‐free survival, and inclusion of a score assigning 1 point each for high LSN or ascites on CT (AHRADS score) to MELD enhanced diagnostic accuracy of AUROC for 180‐day survival compared to MELD alone [AUROC 0.782 (95% CI 0.719–0.845) vs. 0.735 (0.667–0.802), p = 0.023].ConclusionsCT‐derived factors that include LSN and ascites are radiographic biomarkers associated with 180‐day transplant‐free survival in alcohol‐associated hepatitis.