bluuebunny/crossref_metadata_2025_split huggingface dataset:
Fair value accounting and the cost of corporate bonds: the role of auditor expertise
Authors: Magnan Michel , Wang Haiping , Shi Yaqi 
Published: October 2023

Purpose
This study aims to examine the association between fair value accounting and the cost of corporate bonds, proxied by bond yield spread. In addition, this study explores the moderating role of auditor industry expertise at both the national and the city levels.

Design/methodology/approach
This study first examines the effect of the use of fair value on yield spread by estimating firm-level regression model, where fair value is the testing variable and yield spread is the dependent variable. To test the differential impact of the three levels of fair value inputs, this paper divides the fair value measures based on the three-level hierarchy, Level 1, Level 2 and Level 3, and replace them as the test variables in the regression model.

Findings
This study finds that the application of fair value accounting is generally associated with a higher bond yield spread, primarily driven by Level 3 estimates. The results also show that national-level auditor industry expertise is associated with lower bond yield spreads for Level 1 and Level 3 fair value inputs, whereas the impact of city-level auditor industry expertise on bondholders is mainly on Level 3 fair value inputs.

Research limitations/implications
The paper innovates by exploring the impact of fair value accounting in a setting that extends beyond financial institutions, the traditional area of focus. Moreover, most prior research considers private debt, whereas this study examines public bonds, for which investors are more likely to rely on financial reporting for their information about a firm. Finally, the study differentiates between city- and national-level industry expertise in examining the role of auditors.

Practical implications
This research has several practical implications. First, firms seeking to raise debt capital should consider involving auditors, with either industry expertise or fair value expertise, due to the roles that auditors play in safeguarding the reliability of fair value measures, particularly for Level 3 measurements. Second, from standard-setting and regulatory perspectives, the study’s findings that fair value accounting is associated with higher bond yield spread cast further doubt on the net benefits of applying a full fair value accounting regime. Third, PCAOB may consider enhancing guidance to auditors on Level 2 fair value inputs, to further enhance audit quality. Finally, creditors can be more cautious in interpretating accounting information based on fair value while viewing the employment of auditor experts as a positive signal.

Originality/value
First, the paper extends research on the role of accounting information in public debt contracting. Second, this study adds to the auditing literature about the impact of industry expertise. Finally, and more generally, this study adds to the ongoing controversy on the application of fair value accounting.
Adapting confiscation and anti-money laundering laws to the digital economy: exploring the Australian interplay between proceeds and technology
Authors: Goldbarsht Doron 
Published: October 2023

PurposeThe rise of cryptocurrencies and other digital assets has triggered concerns about regulation and security. Governments and regulatory bodies are challenged to create frameworks that protect consumers, combat money laundering and address risks linked to digital assets. Conventional approaches to confiscation and anti-money laundering are deemed insufficient in this evolving landscape. The absence of a central authority and the use of encryption hinder the identification of asset owners and the tracking of illicit activities. Moreover, the international and cross-border nature of digital assets complicates matters, demanding global coordination. The purpose of this study is to highlight that the effective combat of money laundering, legislative action, innovative investigative techniques and public–private partnerships are crucial.Design/methodology/approachThe focal point of this paper is Australia’s approach to law enforcement in the realm of digital assets. It underscores the pivotal role of robust confiscation mechanisms in disrupting criminal networks operating through digital means. The paper firmly asserts that staying ahead of the curve and maintaining an agile stance is paramount. Criminals are quick to embrace emerging technologies, necessitating proactive measures from policymakers and law enforcement agencies.FindingsIt is argued that an agile and comprehensive approach is vital in countering money laundering, as criminals adapt to new technologies. Policymakers and law enforcement agencies must remain proactively ahead of these developments to efficiently identify, trace and seize digital assets involved in illicit activities, thereby safeguarding the integrity of the global financial system.Originality/valueThis paper provides a distinctive perspective by examining Australia’s legal anti-money laundering and counterterrorism financing framework, along with its law enforcement strategies within the realm of the digital asset landscape. While there is a plethora of literature on both asset confiscation and digital assets, there is a noticeable absence of exploration into their interplay, especially within the Australian context.
Social media, academic libraries and their cultural functions
Authors: Rachman Yeni Budi 
Published: October 2023

Purpose
The purpose of this paper is to examine how social media can be an effective tool for academic libraries to support their communities in the digital environment and relay information about their cultural functions.

Design/methodology/approach
This paper involves a literature review to discuss the implementation of academic libraries’ cultural functions through social media account. This paper also observes some academic libraries’ accounts that use social media to carry out their cultural functions.

Findings
Social media provides opportunities for academic libraries in performing and developing their cultural functions. Academic libraries already use social media to deliver and communicate their cultural functions. However, some challenges might arise and necessitate a review of the library’s resources and the skills of library professionals.

Originality/value
This paper fills the lack of empirical studies analyzing the implementation of academic libraries’ cultural functions through social media accounts and contributes to the literature about the cultural functions of libraries in the digital environment. This paper can help those academic libraries wanting to leverage, bring innovation and increase their cultural functions in the digital environment through their social media accounts.
How and when does authentic leadership reduce employee resistance to change? An explanation from uncertainty management theory
Authors: Zhu Yanghao , Long Lirong , Liu Wenxing , Shu Peipei , Chen Siyuan 
Published: October 2023

PurposeIn the period of organizational change and transformation, the attitude of employees towards change has become a key factor in the success of organizational change. Based on the uncertainty management theory (UMT), the paper considers authentic leadership as an important antecedent of employee resistance to change and explores the mediating role of perceived uncertainty and the moderating role of uncertainty avoidance between authentic leadership and employee resistance to change.Design/methodology/approachThe paper conducted a questionnaire survey study and a scenario experimental study. In study 1, the authors collected two stages of data from 256 employees in Central China, one month apart. In study 2, the authors designed a scenario experiment and invited 130 Chinese adults to participate.FindingsThe authors find that authentic leadership can effectively reduce employee resistance to change by reducing employee perceived uncertainty. In addition, for individuals with a higher (vs lower) degree of uncertainty avoidance, the direct impact of authentic leadership on perceived uncertainty and the indirect impact of authentic leadership on resistance to change through perceived uncertainty are both stronger (vs lower).Originality/valueThe presented results reveal the mechanism between authentic leadership and employee resistance to change from cognitive perspective and depict an important step toward understanding how authentic leadership and employee uncertainty avoidance interact and how they interact with employee resistance to change.
Needs before deeds: psychological need satisfaction as a mechanism linking inclusive leadership to organizational citizenship behavior
Authors: Sedlářík Zoë , Bauwens Robin , van Engen Marloes 
Published: October 2023

PurposeDrawing upon self-determination theory (SDT) and the proactive motivation model, this study examined how inclusive leadership is related to organizational citizenship behavior (OCB) through psychological need satisfaction (PNS).Design/methodology/approachData were collected from a large Dutch private company in the financial sector (N = 264) and analyzed using structural equation modeling (SEM).FindingsInclusive leadership positively influenced all three PNS dimensions (autonomy, competence and relatedness). Both autonomy and relatedness fully mediated the relationship between inclusive leadership and OCB. However, this was not the case for competence, although additional analyses revealed the serial mediation of all three PNS dimensions.Originality/valueBy highlighting the mediating role of PNS, this study contributes to the inclusive leadership literature by helping unravel the underlying process through which leaders influence team outcomes. The findings emphasize the importance of inclusive leaders in satisfying employees' individual psychological needs, so that they can redirect their attention toward prosocial behaviors.
Sustainable regional real options value chains: an ounce of prevention is worth a pound of cure
Authors: Perez-Batres Luis A. , Trevino Len J. 
Published: October 2023

Purpose
This study aims to offer a value chain (real options) approach for reducing uncertainty exposure by pursuing a global frictionless trade ethos almost exclusively. Jolts of significant proportion, such as the recent COVID-19 pandemic and corresponding reshoring phenomena observed in Mexico and Central America, enhance the topic’s relevance.

Design/methodology/approach
This conceptual study sheds light on heightened systemic uncertainty because of extreme events; proposes a mitigation protocol rooted in real options (ROs); and prescribes incentivizing regional value chains through public–private partnerships (PPPs).

Findings
This study identifies a systemic multinational enterprise (MNE) response aimed at mitigating the repercussions of the most recent jolt of significant worldwide proportions and suggests developing regional value chains through PPPs. In doing so, the authors recognize an incipient MNE trend toward nearshoring and backshoring to achieve this end. This phenomenon is relatively underdeveloped in Europe, where fewer than 4% of firms have engaged in backshoring activities, even in the three-millennia-old Basque region. In contrast, last year’s backshoring of global value chains (GVCs) in Mexico and Central America was noticeable.

Research limitations/implications
This study is among the first, to the best of the authors’ knowledge, to explore the nearshoring phenomenon as a response mechanism, and it opens avenues for finding better ways to mitigate worldwide uncertainties and exposure to extreme events.

Practical implications
This model would benefit MNEs and governments by keeping their operations running as close to capacity as possible, even when external jolts cause a partial or total system shutdown of MNEs’ GVCs. The proposed solution, namely, PPPs, can achieve these objectives through real options.

Social implications
A social benefit of the regionalization of MNEs’ GVCs would be helping to resolve societal grand challenges, including lowering their global carbon footprint and reducing poverty. This is because having a regional supply facility close to their home market would not only lead to cost reductions for MNEs but also allow them to conduct more on-site quality control checks.

Originality/value
The regional real options concept offers an excellent opportunity for practitioners and governments to improve MNEs’ success via the mitigation of uncertainties and, concomitantly, the lives of billions of people.
Sustainable traditional natural dyeing practice in Daboya and Ntonso communities of Ghana
Authors: Seidu Raphael Kanyire , Eghan Benjamin , Ofori Emmanuel Abankwah , Fobiri George Kwame , Afriyie Alex Osei , Acquaye Richard 
Published: October 2023

Purpose
The purpose of this study is to investigate the physical, ultraviolet (UV), colour appearance and colour fastness properties of selected fabrics dyed with natural dyes from Daboya and Ntonso communities of Ghana. The study further highlights the rich cultural heritage of traditional dyeing from these two communities. Craftsmen in West Africa especially Ghana, have sustained the traditional dyeing methods to produce textile products for consumers.

Design/methodology/approach
In this study, two sample fabrics were purchased from craftsmen at Ntonso and Daboya communities in Ghana. These fabrics were analysed at the laboratory under standard test methods for their physical, UV, colour appearance and colour fastness properties.

Findings
Results showed that all the sample fabrics have good UV shielding performance (ratings above 50+). Daboya sample fabrics (dyed with indigo dyes) produced more colour stains than the sample fabrics from Ntonso (dyed with black “kuntunkuni” dyes). The K/Ssum value or colour yield reduced after washing but that alternatively increased the calculated ultraviolet protection factor.

Practical implications
Findings from this study exposed the unique UV performance of dyed traditional fabrics (using natural dyes) from Ntonso and Daboya communities in Ghana. This inspires and enforces the need for craftsmen to improve their production cycle to produce these fabrics in different sizes which provides the necessary UV shielding abilities for consumers in the wake of climate changes.

Originality/value
This study demonstrated that the natural dyeing process at the two communities produced relatively good UV and colour fastness properties of the sample fabrics. These eco-friendly dyeing practices have survived over time to maintain and promote the concept of sustainability within the textile and fashion industry in Ghana.
Dual-plane miniature planar 3D ECT sensor based on 3 × 3 matrix electrode array
Authors: Gooi Wen Pin , Leow Pei Ling , Pusppanathan Jaysuman , Hor Xian Feng , Mohammad Din Shahrulnizahani 
Published: October 2023

Purpose
As one of the tomographic imaging techniques, electrical capacitance tomography (ECT) is widely used in many industrial applications. While most ECT sensors have electrodes placed around a cylindrical chamber, the planar ECT sensor has been investigated for depth and defect detection. However, the planar ECT sensor has limited height and depth sensing capability due to its single-sided assessment with the use of only a single-plane design. The purpose of this paper is to investigate a dual-plane miniature planar 3D ECT sensor design using the 3 × 3 matrix electrode array.

Design/methodology/approach
The sensitivity map of dual-plane miniature planar 3D ECT sensor was analysed using 3D visualisation, the singular value decomposition and the axial resolution analysis. Then, the sensor was fabricated for performance analysis based on 3D imaging experiments.

Findings
The sensitivity map analysis showed that the dual-plane miniature planar 3D ECT sensor has enhanced the height sensing capability, and it is less ill-posed in 3D image reconstruction. The dual-plane miniature planar 3D ECT sensor showed a 28% improvement in reconstructed 3D image quality as compared to the single-plane sensor set-up.

Originality/value
The 3 × 3 matrix electrode array has been proposed to use only the necessary electrode pair combinations for image reconstruction. Besides, the increase in number of electrodes from the dual-plane sensor setup improved the height reconstruction of the test sample.
Zero hours contracts and self‐reported (mental) health in the UK
Authors: Farina Egidio , Green Colin , McVicar Duncan 
Published: October 2023

AbstractThis article examines associations between precarious contract types and a range of self‐reported health measures for the UK. We focus on zero hours contracts (ZHCs), an extreme form of precarious employment that has grown rapidly in the UK over the last decade, and on mental health. We demonstrate that workers employed on ZHCs are more likely to report a long‐term health condition than workers employed on other types of contract, with the main driver being that they are almost twice as likely to report mental ill health. These associations survive conditioning on an extensive set of observable individual, job and contextual characteristics, and are robust to sensitivity analysis designed to explore the likely extent of bias due to unobserved confounders. We discuss potential explanations for these associations, from sorting of workers with poor health into ZHC employment to detrimental effects of ZHC employment on health, drawing on additional instrumental variables estimates to do so. Finally, we discuss potential policy implications.
The third case of Marbach‐Rustad progeroid syndrome caused by a de novo LEMD2 variant
Authors: Lu Zhikun , Zhang Wen , Mao Xiaojian , Li Duan , Chen Xiaodan , Liu Li , Lin Yunting 
Published: October 2023

AbstractMarbach‐Rustad progeroid syndrome is an extremely rare disease caused by a heterozygous variant in the LEMD2 gene. To date, only two patients and one LEMD2 pathogenic variant have been reported in Marbach‐Rustad progeroid syndrome. Here we describe the third case of Marbach‐Rustad progeroid syndrome worldwide, which is also the first case in China. The proband was affected with premature birth, failed to thrive, facial abnormalities, feeding difficulties, skull defects and delayed motor milestones, but had a normal intelligence and speech. Whole exome sequencing (WES) initially did not find a phenotype‐causing variant when the proband was 1 year of age. The reanalysis of WES data 4 years later revealed the proband harbored a de novo heterozygous c.1436C>T(p.Ser479Phe) variant in the LEMD2 gene, which is known responsible for Marbach‐Rustad progeroid syndrome. Sanger sequencing confirmed the presence of this variant in the proband and absence in his parents and two elder sisters. Our study provides accurate clinical diagnosis for the proband and adds a new patient with Marbach‐Rustad progeroid syndrome. Our study suggests the LEMD2 c.1436C>T(p.Ser479Phe) variant as a hotspot. Our work also indicates reanalysis of WES data of negative cases might identify pathogenic variant and improve diagnostic efficiency.
Diabetes, antidiabetic medications and risk of dementia: A systematic umbrella review and meta‐analysis
Authors: Kuate Defo Alvin , Bakula Veselko , Pisaturo Alessandro , Labos Christopher , Wing Simon S. , Daskalopoulou Stella S. 
Published: October 2023

AbstractAimsThe objective of this umbrella review and meta‐analysis was to evaluate the effect of diabetes on risk of dementia, as well as the mitigating effect of antidiabetic treatments.Materials and MethodsWe conducted a systematic umbrella review on diabetes and its treatment, and a meta‐analysis focusing on treatment. We searched MEDLINE/PubMed, Embase, PsycINFO, CINAHL and the Cochrane Library for systematic reviews and meta‐analyses assessing the risk of cognitive decline/dementia in individuals with diabetes until 2 July 2023. We conducted random‐effects meta‐analyses to obtain risk ratios and 95% confidence intervals estimating the association of metformin, thiazolidinediones, pioglitazone, dipeptidyl peptidase‐4 inhibitors, α‐glucosidase inhibitors, meglitinides, insulin, sulphonylureas, glucagon‐like peptide‐1 receptor agonists (GLP1RAs) and sodium‐glucose cotransporter‐2 inhibitors (SGLT2is) with risk of dementia from cohort/case‐control studies. The subgroups analysed included country and world region. Risk of bias was assessed with the AMSTAR tool and Newcastle‐Ottawa Scale.ResultsWe included 100 reviews and 27 cohort/case‐control studies (N = 3 046 661). Metformin, thiazolidinediones, pioglitazone, GLP1RAs and SGLT2is were associated with significant reduction in risk of dementia. When studies examining metformin were divided by country, the only significant effect was for the United States. Moreover, the effect of metformin was significant in Western but not Eastern populations. No significant effect was observed for dipeptidyl peptidase‐4 inhibitors, α‐glucosidase inhibitors, or insulin, while meglitinides and sulphonylureas were associated with increased risk.ConclusionsMetformin, thiazolidinediones, pioglitazone, GLP1RAs and SGLT2is were associated with reduced risk of dementia. More longitudinal studies aimed at determining their relative benefit in different populations should be conducted.
Multiple designer's objectives in business contests
Authors: Cohen Chen , Darioshi Roy , Nitzan Shmuel 
Published: October 2023

AbstractThe vast contest literature disregarded the possibility of optimal contest design with simultaneous attainment of various objectives. The main goal of the current article is to illustrate the potential usefulness of a navigation tool that allows the designer to achieve, simultaneously, multiple objectives in contests between companies (competing for resources/patents/market‐share, etc), based on a unit tax and a lump‐sum subsidy. Our proposal is illustrated applying the most common simple setting of two contestants whose winning probabilities are determined by the simple lottery contest success function (CSF). We focus on seven main objectives: reducing the competition's intensity in terms of efforts: increasing profit for the state treasury; promoting equality between the players in terms of gap between the contestants' efforts, winning probabilities and expected payoffs, and budget and expenditure balancing. We also analyze the possible negative external effects of achieving a particular objective. Our main insight is that a complete differential policy can be used to attain, simultaneously (with two exceptions), all the objectives of the designer. In contrast, the use of a uniform policy, subject to a balanced budget objective, cannot ensure complete equality or maximize profit. It nevertheless guarantees a Pareto‐superior outcome relative to the situation before the designer's intervention. Future research may generalize the findings to any type of contest or CSF and multiple contestants.