bluuebunny/crossref_metadata_2025_split huggingface dataset:
Short- and long-term impacts of merger activities in the banking industry: evidence from an emerging market
Authors: Alsharif Mohammad 
Published: October 2023

Purpose
This study aims to examine in depth the impact of merger activities on banks in Saudi Arabia.

Design/methodology/approach
Event study, financial ratio and efficient frontier analyses with a mixture of parametric and non-parametric tests are used for the sample period 2016Q1–2022Q4.

Findings
Event study analysis shows that merging banks (bidders) have higher positive cumulative abnormal returns than merged banks (targets), indicating that investors believe that bidding banks will benefit the most from the merger strategy. It was also found that the efficiency measures of the combined banks of Saudi British Bank and Alawwal Bank deteriorated, while they improved for the combined banks of National Commercial Bank and Saudi American Bank in the post-merger period, confirming investors' views.

Research limitations/implications
Although the study focuses on the Saudi banking sector, its findings could be generalized to other banks in the region, as the Saudi banking sector is one of the largest in the Middle East region and is expected to grow further in the future.

Practical implications
The mere act of merging two banks does not guarantee the realization of cost synergies or efficiency gains. This research shows that mergers are not automatically cost-effective and that their success depends on good integration and restructuring strategies.

Originality/value
To the best of the author's knowledge, this is the first study to provide a comprehensive analysis of the short- and long-term impacts of merger activities in the Saudi banking sector.
The double-edged sword of forensic accounting services: litigation risks in Jordan’s industrial sector
Authors: Al-Hazaima Huthaifa , Arabiat Omar , Maayah Ghassan 
Published: October 2023

Purpose
This study aims to examine the association between forensic accounting services (FAS) and the risk of litigation within the context of industrial firms that are publicly traded on the Amman Stock Exchange by using the resource-based theory.

Design/methodology/approach
This study uses a data set consisting of 250 firm-year observations from 2017 to 2021, obtained from the annual reports of 50 selected firms. Logistic regression techniques are used to examine the specifics of the investigated relationship.

Findings
The findings strongly suggest that companies that use FAS are more likely to face increased litigation risks. This observation suggests that these firms are subject to a more thorough level of evaluation or scrutiny, which inherently increases their vulnerability to potential risks. The study incorporated several control variables such as firm age, size, profitability and working capital. However, it is noteworthy that the connection between FAS and litigation risk emerged as particularly prominent.

Research limitations/implications
Findings highlight the need for practitioners to tread cautiously with FAS. Although they provide in-depth evaluations, they can also unveil vulnerabilities, leading to increased legal action. Companies should balance the depth of FAS scrutiny against potential legal repercussions, ensuring they harness its benefits without inadvertently raising legal risks.

Originality/value
While most studies have emphasized the impact of forensic accounting on fraud, this paper covers a gap in the literature regarding the impact of FAS on litigation risks. The paper also facilitates the understanding of the correlation between firm characteristics and the likelihood of litigation.
Economic policy uncertainty and Indian banking stability: the mediating role of regulation and supervision
Authors: Syed Aamir Aijaz 
Published: October 2023

Purpose
The purpose of this study is to explore how the unprecedented rise in the economic policy uncertainty influence Indian banking sector stability. The unprecedented rise in the economic policy uncertainty during the recent pandemic has garnered the attention of policymakers to investigate its consequences on different sectors of the economy.

Design/methodology/approach
In this quest, the present study uses system generalized method of moments and other econometric tools to examine the influence of economic policy uncertainty on the Indian banking sector, covering the time frame from 2000 to 2022. In addition, the current study also investigates the mediating role of regulation and supervision in the nexus of economic policy uncertainty and the Indian banking sector stability.

Findings
The empirical outcome reveals that economic policy uncertainty negatively influences banking stability. However, when economic policy uncertainty interacts with stringent banking regulations, private monitoring and supervisions, it assists in diversifying the negative impact of economic policy uncertainty on the Indian banking sector stability.

Originality/value
To the best of the author’s knowledge, the study is an original work and provides robust estimates that will assist policymakers in understanding the influence of policy uncertainty on the banking stability. Moreover, the study also helps in understanding the role of supervision and regulation in mitigating the negative consequences of policy uncertainty on the banking stability.
Linkages between capital, bank financing and economic growth: the case of Islamic and conventional banks from a panel of Muslim countries
Authors: Ghroubi Mohamed 
Published: October 2023

Purpose
This study aims to examine the triple relationship between capital regulation, banking lending and economic growth in a dual markets. Specifically, the author seeks to explore how changes in capital regulation can impact banking lending practices and subsequently influence economic growth, while also investigating the reciprocal effects of banking lending on economic growth.

Design/methodology/approach
The author follows several previous studies such as Shrieves and Dahl (1992), Beck and Levine (2002), Altunbas et al. (2007), Saeed et al. (2020) and Stewart et al. (2021) to identify a system of three equations, regarding economic growth, capital and banking financing growth, respectively. The author estimates the parameters of all equations simultaneously using the seemingly unrelated regression method (Zellner, 1962) for a sample of 46 Islamic banks and 113 conventional banks during 2002–2022. These banks operate in 13 Muslim countries from Middle East and North Africa and Southeast Asia.

Findings
The author’s findings demonstrate that in the case of Islamic banking, an increase in loan growth stimulates economic growth, while an increasing capital ratio positively influences economic growth but is accompanied by a reduction in loan growth. This result corroborates the findings of Stewart et al. (2021), which indicate that regulatory capital reduces unstable credit while improving gross domestic product growth. However, in the case of conventional banks, the response to an increase in loan growth on Gross Domestic Product Per Capita Growth (GDPCG) is ambiguous, while the capital ratio improves GDPCG and promotes LOANG, which, in turn, increases risk.

Practical implications
The Islamic banks can continue to significantly contribute to economic growth by effectively directing their available capital toward viable investment opportunities and supporting sustainable financial practices, even in the presence of potential constraints on loan growth. As for conventional banks, they are invited to increase their capital levels to ensure a strong and resilient financial system that can support lending and facilitate economic growth.

Originality/value
To the best of the author’s knowledge, this paper is the first to explore the triple relationship between capital requirements, Islamic bank lending and economic growth.
How does economic policy uncertainty shift the firm’s future profitability enhancement through intangible capital?
Authors: Arianpoor Arash , Eslami Khargh Fatemeh 
Published: October 2023

Purpose
This study aims to investigate the effect of intangible capital (e.g. intangible investments and research and development (R&D) expenditures) on future profitability in an emerging economy and the moderating role of economic policy uncertainty (EPU) for companies listed on the Tehran Stock Exchange.

Design/methodology/approach
To this aim, information about 210 companies during 2014–2021 was collected. This study calculated EPU based on the inflation rate, interest rate, exchange rate and economic growth.

Findings
The results showed that both R&D expenditures and other intangible investments positively affect future profitability. Moreover, EPU decreases the positive effect of R&D expenditures and other intangible investments on future profitability. Hypothesis testing based on ordinary least squares and generalized method of moments regressions confirmed these results. This study emphasizes the urgent need to adjust how they operate the business during the COVID-19 pandemic.

Originality/value
The nature and degree of intangible assets and R&D expenditures in firms in emerging markets is an interesting area of research. However, empirical studies in this area have not led to any unanimous conclusion in emerging markets. Moreover, intangible assets and R&D expenditures become very important in the economy affected by the financial crisis and conditions of uncertainties. In light of the COVID-19 crisis, significant changes occurred at all levels and affected accounting-related issues, and the present study highlighted COVID-19. The findings of this research will not only help the managers of companies in developing countries but also, because of the dearth of similar research, they can help managers in developed countries and the global community.
Stock liquidity, future investment and future investment efficiency in an emerging economy: investigating the moderator role of financial constraints
Authors: Arianpoor Arash , Mohammadbeikzade Nahid 
Published: October 2023

Purpose
This study aims to investigate the relationship between stock liquidity, future investment, future investment efficiency and the moderating effect of financial constraints.

Design/methodology/approach
To serve the purpose of the study, the data of 178 companies listed on the Tehran Stock Exchange in 2012–2017 were examined. In this research, two Amihud liquidity and stock trading turnover measures were taken for the liquidity. Due to variance heterogeneity, the FGLS test was used. Moreover, a modified multiple regression analysis was used to investigate the moderating role of financial constraints.

Findings
The results showed a significant positive relationship between the firm stock liquidity in the current year and the next year investment; the firm stock liquidity (based on the stock trading turnover) in the current year and the next two years’ investment; the firm stock liquidity (based on the trading turnover index) in the current year and the next year investment efficiency; and the firm stock liquidity (based on the stock trading turnover) in the current year and the next two years’ investment efficiency. Moreover, financial constraints negatively moderated the relationship of firm stock liquidity (based on trading turnover index) in the current year and investment in the next year; investment in the next two years; investment efficiency in the next year; and investment efficiency in the next two years.

Originality/value
Given the importance of investment and investment efficiency in emerging markets especially in Asian emerging markets, and because the predicted impacts through financing constraints are usually unclear, this paper attempted to fill the existing gap and be innovative in this regard.
Using facial enhancement technology (FET) in online sales of branded color cosmetics
Authors: Wei Yuling , Syahrivar Jhanghiz , Widyanto Hanif Adinugroho 
Published: October 2023

Purpose
As one of the most cutting-edge technologies in the digital age, facial enhancement technology (FET) has greatly enhanced consumer online shopping experience and brought new e-commerce opportunities for cosmetics retailers. The purpose of this paper is to extend the unified theory of acceptance and use of technology (UTAUT) model in the context of FET. In addition to the concepts from the original model, the new FET-UTAUT model features (low) body esteem, social media addiction and FET adoption.

Design/methodology/approach
A purposive sampling of FET users in China via an online questionnaire yields 473 respondents. To analyze the data, this research uses the structural equation modeling method via statistical package for the social sciences and analysis of a moment structures software. A two-step approach, exploratory factor analysis and confirmatory factor analysis, was used to test the hypotheses and generate the findings.

Findings
Performance expectancy, effort expectancy, social influence, facilitating conditions and (low) body esteem have positive relationships with FET adoption. FET adoption has a positive relationship with online purchase intention of branded color cosmetics, and the empirical evidence for the moderating role of social media addiction in the relationship between FET adoption and online purchase intention is inconclusive.

Originality/value
This research extends the traditional UTAUT model by proposing a novel FET-UTAUT model that incorporates additional key concepts such as body esteem, FET adoption and social media addiction. Managerial implications of this research are provided for FET designers and branded color cosmetic retailers.
Participatory action research and intersectionality: a critical dialogical reflection of a study with older adults
Authors: Muntinga Maaike , Bendien Elena , Abma Tineke , Groot Barbara 
Published: October 2023

Purpose
Researchers who work in partnership with older adults in participatory studies often experience various advantages, but also complex ethical questions or even encounter obstacles during the research process. This paper aims to provide insights into the value of an intersectional lens in participatory research to understand how power plays out within a mixed research team of academic and community co-researchers.

Design/methodology/approach
Four academic researchers reflected in a case-study approach in a dialogical way on two critical case examples with the most learning potential by written dialogical and via face-to-face meetings in duos or trios. This study used an intersectionality-informed analysis.

Findings
This study shows that the intersectional lens helped the authors to understand the interactions of key players in the study and their different social locations. Intersections of age, gender, ethnicity/class and professional status stood out as categories in conflict. In hindsight, forms of privilege and oppression became more apparent. The authors also understood that they reproduced traditional power dynamics within the group of co-researchers and between academic and community co-researchers that did not match their mission for horizontal relations. This study showed that academics, although they wanted to work toward social inclusion and equality, were bystanders and people who reproduced power relations at several crucial moments. This was disempowering for certain older individuals and social groups and marginalized their voices and interests.

Originality/value
Till now, not many scholars wrote in-depth about race- and age-related tensions in partnerships in participatory action research or related approaches, especially not about tensions in research with older people.
University students' perceptions of tourism impacts: a study in Vietnam
Authors: Nghiêm-Phú Bình , Hoàng Trang Thị-Thu , Kiều Hương Thu , Vũ Hương Lan 
Published: October 2023

PurposeResearch about tourism impacts is abundant. However, existing studies often investigate tourism impacts from residents’ and tourists’ perspectives. The study targeting students is absent. The students’ perception and evaluation of tourism impact must be investigated independently to have more insights into improving the current education curriculum, which covertly addresses the impacts. Therefore, this study aims to examine university students’ perception of tourism impacts as young tourists to provide implications for better teaching of such content in the future.Design/methodology/approachVietnam was chosen as the context, and a mixed method was employed. First, free elicitation with 118 university students was carried out to identify the students’ perceived impacts (109 items, four categories). Second, structured surveys using the previously generated content with 243 and 224 university students were implemented to identify the latent structures of the impacts (3-4 factors per impact category).FindingsTourism impacts can be dually perceived. In other words, they can come in positive or negative forms or are directed toward the destinations or the residents. However, being positive or negative, or affecting the place or the people, tourism impacts have some general and universal elements concerning the economic, sociocultural and environmental ones. In addition, they have some specific and contextual aspects, such as cross-border marriages, child labor and economic autonomy loss.Originality/valueTourism impacts seen from the perspective of university students are relatable and valuable for tourism education. Educators in Vietnam should consider revising the current curriculum to address all the tourism impacts overtly.
Stress alters the role of silicon in controlling plant water movement
Authors: Cooke Julia , Carey Joanna C. 
Published: October 2023

Abstract

One function of plant Si is ameliorating stress, including drought and salinity stress, which can induce active Si uptake in addition to passive uptake via transpiration. However, the interactions and feedbacks between stress, water movement and Si uptake remain unknown.

To examine this gap, we compiled papers reporting transpiration and/or stomatal conductance of plants exposed to stresses while varying Si availability.

Our meta‐analysis (34 studies, excluding rice) showed that stress alters the role of Si in controlling water movement across diverse plant groups. Increased Si availability significantly increased water movement in stressed plants, particularly stomatal conductance (p < 0.001, k = 84) in plants exposed to salinity (p < 0.05, k = 20) and drought (p < 0.05, k = 45) stress.

This signal of increased conductance was most apparent in C4 plants (p < 0.001, k = 41) and Poales (p < 0.001, k = 47). These findings have implications for plants under increasing water and salinity stress, particularly for Poales, where survival in affected ecosystems could be mediated by soil Si availability, and in agricultural systems, supplying Si to water‐stressed plants could increase productivity.

Intriguingly, Si addition to unstressed plants had no consistent impact on water movement, with reduction of water movement with Si addition to unstressed plants in 50% of studies, mostly those involving non‐Poales species. This is an important first broad‐scale Si cost quantification, as the costs of Si for plants have remained stubbornly mysterious, hampering evolutionary and functional understanding of plant Si use.

Read the free Plain Language Summary for this article on the Journal blog.
Global terrestrial nitrogen uptake and nitrogen use efficiency
Authors: Peng Yunke , Prentice Iain Colin , Bloomfield Keith J. , Campioli Matteo , Guo Zhiwen , Sun Yuanfeng , Tian Di , Wang Xiangping , Vicca Sara , Stocker Benjamin D. 
Published: October 2023

Abstract

Plant biomass production (BP), nitrogen uptake (Nup) and their ratio, and nitrogen use efficiency (NUE) must be quantified to understand how nitrogen (N) cycling constrains terrestrial carbon (C) uptake. But the controls of key plant processes determining Nup and NUE, including BP, C and N allocation, tissue C:N ratios and N resorption efficiency (NRE), remain poorly known.

We compiled measurements from 804 forest and grassland sites and derived regression models for each of these processes with growth temperature, vapour pressure deficit, stand age, soil C:N ratio, fAPAR (remotely sensed fraction of photosynthetically active radiation absorbed by green vegetation) and growing‐season average daily incident photosynthetic photon flux density (gPPFD; effectively the seasonal concentration of light availability, which increases polewards) as predictors. An empirical model for leaf N was based on optimal photosynthetic capacity (a function of gPPFD and climate) and observed leaf mass per area. The models were used to produce global maps of Nup and NUE.

Global BP was estimated as 72 Pg C/year; Nup as 950 Tg N/year; and NUE as 76 g C/g N. Forest BP was found to increase with growth temperature and fAPAR and to decrease with stand age, soil C:N ratio and gPPFD. Forest NUE is controlled primarily by climate through its effect on C allocation—especially to leaves, being richer in N than other tissues. NUE is greater in colder climates, where N is less readily available, because below‐ground allocation is increased. NUE is also greater in drier climates because leaf allocation is reduced. NRE is enhanced (further promoting NUE) in both cold and dry climates.

Synthesis. These findings can provide observationally based benchmarks for model representations of C–N cycle coupling. State‐of‐the‐art vegetation models in the TRENDY ensemble showed variable performance against these benchmarks, and models including coupled C–N cycling produced relatively poor simulations of Nup and NUE.
Rhizosphere shapes the associations between protistan predators and bacteria within microbiomes through the deterministic selection on bacterial communities
Authors: Yue Yang , Liu Chen , Xu Boting , Wang Yijin , Lv Qihui , Zhou Zeyuan , Li Rong , Kowalchuk George A. , Jousset Alexandre , Shen Qirong , Xiong Wu 
Published: October 2023

AbstractThe assembly of bacterial communities in the rhizosphere is well‐documented and plays a crucial role in supporting plant performance. However, we have limited knowledge of how plant rhizosphere determines the assembly of protistan predators and whether the potential associations between protistan predators and bacterial communities shift due to rhizosphere selection. To address this, we examined bacterial and protistan taxa from 443 agricultural soil samples including bulk and rhizosphere soils. Our results presented distinct patterns of bacteria and protistan predators in rhizosphere microbiome assembly. Community assembly of protistan predators was determined by a stochastic process in the rhizosphere and the diversity of protistan predators was reduced in the rhizosphere compared to bulk soils, these may be attributed to the indirect impacts from the altered bacterial communities that showed deterministic process assembly in the rhizosphere. Interestingly, we observed that the plant rhizosphere facilitates more close interrelationships between protistan predators and bacterial communities, which might promote a healthy rhizosphere microbial community for plant growth. Overall, our findings indicate that the potential predator–prey relationships within the microbiome, mediated by plant rhizosphere, might contribute to plant performance in agricultural ecosystems.