bluuebunny/crossref_metadata_2025_split huggingface dataset:
Long-run asymmetric effects of financial risks on Sukuk market development: empirical evidence from Malaysia
Authors: Mohd Roslen Siti Nurhidayah , Chua Mei-Shan , Hj Mohd Ruslan Rafiatul Adlin 
Published: January 2024

Purpose
The purpose of this study is to empirically investigate the asymmetric effects of financial risk on Sukuk market development for a sample of Malaysian countries over the period of 2010–2021.

Design/methodology/approach
This study refers to the International Country Risk Guide (ICRG) in determining the financial risk factors to be studied in addition to the Malaysia financial stress index (FSI) to capture changes in financial risk level. The authors use the nonlinear autoregressive distributed lag (NARDL) model to tackle the nonlinear relationships between identified financial risk variables and Sukuk market development.

Findings
The results suggest the existence of a long-run relationship between foreign debt service stability, international liquidity stability (ILS), exchange rate stability (ERS) and financial stress level with the Sukuk market development in Malaysia. Indeed, higher ILS and ERS will boost Sukuk market size, whereas higher foreign debt services and financial stress are negatively related to Sukuk market development. Findings also indicate that the long-run positive and negative impacts of identified financial risk components on Sukuk market development are statistically different. Taking into account the role of the Sukuk market in facilitating Malaysia’s economic growth, the country should aim to keep the foreign debt-to-GDP ratio at a sustainable level.

Research limitations/implications
This study points to three possible directions for future research. The first is the differential impact of financial risk components on Sukuk issuance for different Sukuk structures. As more data becomes available in the future, this area could be further explored by conducting the above analysis for different combinations of Sukuk structures and currency denominations. In addition, future researchers could also consider exploring the variability of financial risk impacts through comparative studies of the leading Sukuk-issuing countries to account for differences in regulatory frameworks and supporting infrastructure.

Practical implications
This study provides valuable practical and policy implications for strengthening the growth of the Sukuk market. While benefiting from the diversification benefits of funding sources to finance private or government projects and developments, Malaysia should remain vigilant to global economic conditions, foreign exchange markets and financial stress levels, as all of these factors may significantly influence investor sentiment and the rate of return offered by Sukuk issuance.

Originality/value
The use of the NARDL approach, which investigates the long-run effects of financial risk factors on Sukuk market development in Malaysia, makes this study a valuable addition to the literature, as there has been little research into the asymmetric effects of those variables on Sukuk market development using samples from emerging Asian markets.
Understanding the social capital – happiness link among online brand communities: influence of psychological well-being and membership duration
Authors: Abid Muhammad Adeel , Mohsin Muhammad , Nasir Nadia , Rafique Tayyaba 
Published: January 2024

PurposeBased on the principles of the social capital theory (SCT), this study aimed to generate hypotheses and evaluate a mediated moderated model that examined the impact of social capital on online brand community happiness (OBCH).Design/methodology/approachUsing 215 online questionnaires from users of private online brand communities (OBCs) , researchers examined the hypothesized connections between variables. The SPSS 21.0 and AMOS 26.0 were applied to fulfill the purpose.FindingsFor the goodness of model fit, the authors have applied cut off criteria for fit indexes given by Hu and Bentler (1999) and model-fit measures indicators, i.e. CMIN/DF 1.397, CFI 0.958, SRMR 0.045, RMSEA 0.043 and PCLOSE 0.866, which meet the minimum acceptable criteria. Based on the results, social capital significantly affects psychological well-being (PWB), which, consequently, leads toward increased happiness among OBCs. Furthermore, membership duration moderates the relationship between PWB and OBCs.Research limitations/implicationsThe authors have utilized a cross-sectional research design, and it limits the researcher’s ability to generalize the findings. These findings imply how social capital leverages PWB and OBCH. Moreover, the presence of membership duration helps to understand that members who spend more time in the community are happier in the OBCs.Practical implicationsIn this age of social media, it provides valuable guidance to the administrators of private Facebook groups dedicated to specific brands, enhancing the definition and development of OBC operations and community interactions.Originality/valueThis research takes a broader look at social capital’s impact on happiness among private OBCs. The current research contributes to the existing body of work by emphasizing the role of PWB in generating happiness. The study is novel in examining the mediating moderating model of PWB and membership duration to explore deep insights for social media platforms.
The effect of the internal audit function’s perceived assurance versus advisory purpose on the external auditor’s reliance decision
Authors: Barr-Pulliam Dereck , Eulerich Marc , Ratzinger-Sakel Nicole 
Published: January 2024

Purpose
This study aims to examine the extent to which external auditors (EAs) use the work of the internal audit function (IAF) based on the purpose of its primary activities. The authors rely on attribution theory, which suggests that individuals search for meaning when an event occurs. In this setting, the authors explore how the overall (assurance vs advisory) or specific (e.g. risk management and evaluating internal controls) focus of IAF activities influences perceived EA reliance on the IAF’s work.

Design/methodology/approach
The authors first explore the research question with data extracted from a broad, longitudinal survey conducted triennially by the national chapters of the Institute of Internal Auditors in Austria, Germany and Switzerland. The data includes responses from 2014, 2017 and 2020 administrations of the survey. The authors conduct a parallel survey with practicing EAs attending two training sessions of a European office of a global network firm. Hypotheses were tested using ordered logistic regression.

Findings
Among the chief audit executive (CAE) participants, the authors observe that a balanced or primarily assurance-related purpose of the IAF, relative to a primarily advisory-related purpose, is associated with higher perceived EA reliance. The authors observe similar perceptions of the extent of reliance among the EA participants.

Originality/value
With a unique data set of practicing internal auditors from three countries, coupled with a sample of EAs, to the best of the authors’ knowledge, this study is the first to examine differences in EA reliance across the IAF’s primary roles. The study relies on data from three European countries, which differs from prior EA reliance literature with a largely North American focus. Further, comparison between perceptions of EAs and CAEs is a novel approach and this paper’s findings suggest that perceptions of CAEs could be a reliable proxy for EA-intended behavior.
Living with a friend mediates PTSD and CPTSD symptoms among trauma-exposed Ukrainians during the second year of 2022 Russian invasion
Authors: Velykodna Mariana , Charyieva Olha , Kvitka Natalia , Mitchenko Kateryna , Shylo Oksana , Tkachenko Oksana 
Published: January 2024

Purpose
This study aims to develop and test multivariable psychosocial prediction models of perceived post-traumatic stress disorder (PTSD) and complex post-traumatic stress disorder (CPTSD) symptoms development among trauma-exposed Ukrainian adults (n = 761) after 1.5 years of the 2022 Russian invasion of Ukraine.

Design/methodology/approach
This research was designed as a survey in line with the methodology of “Transparent reporting of a multivariable prediction model for individual prognosis or diagnosis” checklist. The survey included a questionnaire on sociodemographic characteristics and specifics of trauma exposure, as well as validated self-reported inventories: The International Trauma Questionnaire, Acceptance and Action Questionnaire – version 2, Connor–Davidson Resilience Scale-10 and the Modified BBC Subjective Well-being Scale.

Findings
Regression analysis revealed different prediction models for PTSD and CPTSD symptoms, explaining 18.4% and 41.4% of their variance with five and eight predictors, respectively. Four variables were similar in predicting PTSD and CPTSD: war-relatedness of trauma, living with a friend, perceived physical health and regret for the past. War-relatedness of trauma the respondents were exposed to was among the strongest predictors for PTSD and CPTSD severity. However, living with a friend was almost equally strong in mitigating these mental consequences. Regret for past and lowly rated physical health were assessed as relatively weaker but statistically significant predictors in this study.

Originality/value
Upon the original theoretical framework, two psychosocial prediction models were developed for PTSD and CPTSD symptoms in a non-clinical sample of trauma-exposed Ukrainian adults.
Analysis of double materiality in early adopters. Are companies walking the talk?
Authors: Correa-Mejía Diego Andrés , Correa-García Jaime Andrés , García-Benau María Antonia 
Published: January 2024

Purpose
This study aims to analyse the consistency between what companies say (talk) and what they do (walk) regarding the application of double materiality in their sustainability reports.

Design/methodology/approach
Sustainability reports of 76 European companies that reported the application of double materiality and are listed in the Dow Jones Sustainability Index were studied through content analysis.

Findings
In total, 67% of the companies studied claim to apply double materiality but do not comply with the guidelines in this respect proposed by the European Financial Reporting Advisory Group. Therefore, these companies should be considered label adopters.

Practical implications
This study presents evidence of the existence of label adopters when double materiality is adopted at an early stage, meaning that regulators should seek to control compliance with the minimum requirements established for double materiality. This finding also has implications for assurers, who should consider the degree of real compliance with double materiality requirements when expressing their opinion.

Social implications
The existence of label adopters in the application of double materiality endangers the sustainable development pursued through agreements such as the Green Deal and through the Sustainable Finance policy proposed in Europe.

Originality/value
This work contributes to the emerging literature on double materiality. Unlike previous works, empirical evidence is provided on the changes that companies present in their material issues with the application of double materiality. Moreover, it confirms the existence of label adopters in the application of double materiality.
Strengthening accountability and sustainability reporting: does stakeholder engagement really work? Evidence from the judicial sector
Authors: Fusco Floriana , Pavone Pietro , Ricci Paolo 
Published: January 2024

Purpose
This study aims to explore to what extent stakeholder engagement affects the sustainability reporting (SR) process and if it succeeds in facilitating the encounter between demand and supply of accountability, as well as the main challenges of this practice, by focusing on a crucial and under-investigated public sector area, the judicial system.

Design/methodology/approach
The study adopts an action research (AR) approach. Specifically, it focuses on a specific phase (i.e. stakeholder engagement) of the broader project that was carried on from 2019 in an Italian Public Prosecutor’s Office. Data were collected from multiple sources, i.e. written notes and reports gathered during meetings, the survey administered to stakeholders and the published sustainability reports.

Findings
Stakeholder engagement may be a valuable and effective tool for improving the level of accountability, as it increases the responsiveness of SR to the informative needs of stakeholders. However, the study also highlights some critical points that must be addressed to exploit this fully. Among these is the need to act upstream of the process by working on an accounting system that goes beyond the economic dynamics and can effectively answer the accountability demand.

Originality/value
The study contributes to theoretical and empirical knowledge by exploring a topic and a public sphere still limited investigated, i.e. the stakeholder engagement in sustainability in the judicial sector. The AR approach also presents some originality points, as it is low widespread in management and accounting literature.
Measuring well-being at organizational context: exploring the Better Life Index as a measurement tool
Authors: Dias Susana , Luís Sílvia , Cruz Bernardo 
Published: January 2024

Purpose
This study aims to explore prevailing perceptions and practices related to well-being indexes within organizations, using the Better Life Index (BLI) as an example.

Design/methodology/approach
This investigation consists of two surveys in Portugal. Study 1 (N = 311) explores public perceptions of well-being in business and its relationship with socio-demographic factors. Results show a highly positive attitude toward organizational well-being, with a preference for companies prioritizing well-being over higher salaries. Study 2 (N = 62) shifts focus to business characteristics linked to the intention of implementing well-being indexes and examines the impact of Study 1 findings on organizational representatives’ responses.

Findings
The findings reveal a positive and statistically significant correlation between the intention to adopt well-being indexes and both company size and sector. The dissemination of Study 1’s results acted as a catalyst for organizational representatives, motivating them to adopt well-being indexes.

Research limitations/implications
This research marks an initial step in incorporating well-being indexes in organizational settings. Future research should focus on identifying organizational factors that could hinder or encourage the adoption of well-being indexes.

Practical implications
The results contribute to understanding which factors might be relevant when deciding whether and how to measure well-being at organizations.

Originality/value
This study highlights the potential effectiveness of these indexes in promoting well-being within organizations, while also examining the feasibility of using the BLI to assess the impact of businesses on various well-being dimensions.
The influence of organisational learning capability on the organisational use of SMA practices: The mediating role of employee creativity and empowerment
Authors: Baird Kevin , Su Sophia , Nuhu Nuraddeen 
Published: January 2024

AbstractThis study extends the strategic management accounting (SMA) and organisational learning literature by examining the role of organisational learning capability in facilitating the organisational use of SMA practices. Further, we consider the role of two employee behavioural factors – employee empowerment of SMA practices and employee creativity – in mediating this relationship. Data was collected from 332 accountants in Australian business organisations using an online survey questionnaire, with structural equation modelling applied to analyse the data. The findings highlight the direct and indirect (through employee empowerment of SMA practices and employee creativity) influence that organisational learning capability has on the organisational use of SMA practices.
Relationality in transaction cost economics and stakeholder theory: A new conceptual framework
Authors: Valentinov Vladislav , Roth Steffen 
Published: January 2024

AbstractStakeholder scholars have long explored how stakeholder relationships differ from economic transactions. We contribute to this ongoing inquiry by developing a conceptual framework of relationality in stakeholder theory that encompasses a stakeholder‐theoretic extension of Williamson's contracting schema and a new typology of stakeholder relationships. Premised on understanding relationality as the need for informal human relationships beyond formal governance, our framework locates the key difference between transaction cost economics and stakeholder theory in their treatment of informal relationships. While transaction cost economics perceives informal relationships to be shaped by formal governance structures and enforced by contractual safeguards, stakeholder theory is open to the possibility that some informal relationships between stakeholders may be genuinely moral and thus irreducible to formal governance and contractual safeguards. These stakeholder relationships may lead to unique economic effects described by instrumental stakeholder theory. The difference that we identified between the two literatures shows how stakeholder theory's embrace of relationality surpasses that of transaction cost economics.
An exploratory study of capacity to change at family level in families with adolescents experiencing emotional and behavioural difficulties
Authors: Ratkajec Gašević Gabrijela , Platt Dendy 
Published: January 2024

AbstractThe context of this paper is family situations where young people are experiencing significant behavioural and emotional problems. Based on a qualitative study, it offers an empirical and theoretical contribution to the understanding of family‐related factors that promote or hinder behaviour change. Data were collected through face‐to‐face, semi‐structured group interviews with nine families (28 participants), all of them mandatory recipients of child welfare services in Croatia. Thematic analysis comprised primary coding designed to elicit information about individual family members' capacity for change and secondary coding of family‐level phenomena. The results indicated 10 phenomena that were judged to represent factors that helped or hindered change. The discussion section suggests three broad categories of capacity to change at family level (Goals and Priorities; Problem solving dynamics; and Development of role relationship). This analysis is offered as the basis for an examination of the concept of family capacity for change.
The geographic extent of bird populations affected by renewable‐energy development
Authors: Vander Zanden Hannah B. , Nelson David M. , Conkling Tara J. , Allison Taber D. , Diffendorfer Jay E. , Dietsch Thomas V. , Fesnock Amy L. , Loss Scott R. , Ortiz Patricia A. , Paulman Robin , Rogers Krysta H. , Sanzenbacher Peter M. , Katzner Todd E. 
Published: January 2024

AbstractBird populations are declining globally. Wind and solar energy can reduce emissions of fossil fuels that drive anthropogenic climate change, yet renewable‐energy production represents a potential threat to bird species. Surveys to assess potential effects at renewable‐energy facilities are exclusively local, and the geographic extent encompassed by birds killed at these facilities is largely unknown, which creates challenges for minimizing and mitigating the population‐level and cumulative effects of these fatalities. We performed geospatial analyses of stable hydrogen isotope data obtained from feathers of 871 individuals of 24 bird species found dead at solar‐ and wind‐energy facilities in California (USA). Most species had individuals with a mix of origins, ranging from 23% to 98% nonlocal. Mean minimum distances to areas of likely origin for nonlocal individuals were as close as 97 to >1250 km, and these minimum distances were larger for species found at solar‐energy facilities in deserts than at wind‐energy facilities in grasslands (Cohen's d = 6.5). Fatalities were drawn from an estimated 30–100% of species’ desingated ranges, and this percentage was significantly smaller for species with large ranges found at wind facilities (Pearson's r = −0.67). Temporal patterns in the geographic origin of fatalities suggested that migratory movements and nonmigratory movements, such as dispersal and nomadism, influence exposure to fatality risk for these birds. Our results illustrate the power of using stable isotope data to assess the geographic extent of renewable‐energy fatalities on birds. As the buildout of renewable‐energy facilities continues, accurate assessment of the geographic footprint of wildlife fatalities can be used to inform compensatory mitigation for their population‐level and cumulative effects.
Glucose sensor with predictive alarm for hypoglycaemia: Improved glycaemic control in adolescents with type 1 diabetes
Authors: Marigliano Marco , Piona Claudia , Mancioppi Valentina , Morotti Elisa , Morandi Anita , Maffeis Claudio 
Published: January 2024

AbstractAimHypoglycaemic events are linked to microvascular and macrovascular complications in people with type 1 diabetes. We aimed to evaluate the efficacy of glucose sensor [real‐time continuous glucose monitoring (RT‐CGM)] with predictive alarm (PA) in reducing the time spent below the range (%TBR <70 mg/dl) in a group of adolescents with type 1 diabetes (AwD).Materials and MethodsThis was a crossover, monocentric and randomized study. RT‐CGM was set with Alarm on Threshold (AoT) at 70 mg/dl) or PA for hypoglycaemia (20 m before threshold). Twenty AwD were enrolled and randomized to either a PA/AoT or AoT/PA treatment sequence, in a 1:1 ratio. The two groups (PA vs. AoT) were compared using two‐way repeated measures ANOVA taking account of the carryover effect.ResultsAwD using PA for hypoglycaemia spent less time in severe hypoglycaemia (%TBR2 <54 mg/dl; 0.32 ± 0.31 vs. 0.91 ± 0.90; p < .02) and hypoglycaemia (%TBR <70 mg/dl; 1.68 ± 1.06 vs. 2.90 ± 2.05; p < .02), with better glycaemia risk index (51.3 ± 11.0 vs. 61.5 ± 12.6; p ≤ .01).ConclusionThe use of RT‐CGM with PA for hypoglycaemia technology in AwD using multiple daily insulin injection treatment could significantly reduce the risk of having hypoglycaemic events resulting in an improved quality of glucose control. Clinical Trial Registration number: NCT05574023.