bluuebunny/crossref_metadata_2025_split huggingface dataset:
Disentangling the relationship between business model, absorptive capacity, differentiation strategy and performance. Evidence from a transition economy
Authors: Gerdoçi Blendi , Busho Nertila , Lena Daniela , Cucculelli Marco 
Published: June 2023

PurposeThis paper explores the relationships between firm absorptive capacity, novel business model design (NBMD), product differentiation strategy and performance in a transition economy.Design/methodology/approachThe study uses structural equation modeling (SEM) to analyze firm-level data from a unique sample of Albanian manufacturing and service firms.FindingsThe study shows that absorptive capacity enables and shapes the NBMD that, in turn, leads to performance gains. The authors also find that the NBMD capacity mediates the impact of realized absorptive capacity on performance, whereas product differentiation strategy moderates the relationship between new business model and performance.Research limitations/implicationsAll variables were measured based on a self-assessed scale leading to potential method bias. Also, based on relevant literature, the study focuses on only one type of business model (BM) design.Practical implicationsSince dynamic capabilities are the foundation of NBMD, firms should invest carefully in developing such capabilities. Thus, the study results provide an integrative framework for understanding the role of absorptive capacity in NBMD adoption and for explaining the relationship between NBMD adoption and performance, an aspect that helps organizations in a dynamic environment.Originality/valueThis study strives to investigate the relationships between absorptive capacity, business model design, product strategies and performance by answering the call of Teece (2018) to “flesh out the details” of such relationships.
Corporate social responsibility and firm performance: a threshold analysis of European firms
Authors: Hakimi Abdelaziz , Boussaada Rim , Karmani Majdi 
Published: June 2023

PurposeThis paper aims to investigate the reciprocal nonlinear relationship between corporate social responsibility (CSR) and firm performance (FP).Design/methodology/approachThe authors used a sample of 814 European firms over the period 2008–2017. The Panel Smooth Transition Regression (PSTR) model was performed as an econometric approach.FindingsFirstly, results show a threshold effect in the CSR–FP relationships within the two directions. More specifically, the authors found that firms are more likely to engage in CSR by surpassing a threshold of 1.231% for return on assets (ROA) and 0.821% for Tobin’s Q ratio. Secondly, the authors also found that the impact of CSR on FP is positive and significant only if the environment, social and governance score surpasses the threshold of 56.780% when the dependent variable is ROA and 41.02% when Tobin’s Q ratio measures performance.Research limitations/implicationsA significant part of the literature supports the linear relationship between CSR and FP from the unique direction (CSR → FP). This study comes to fill this gap by assessing the possible nonlinear relationship. In addition, this nonlinear relationship is tested under the two directions. Therefore, defining the threshold of FP that allows companies to engage in CSR, on the one hand, and the threshold of engagement in CSR that improves FP, on the other hand, could be an exciting topic.Practical implicationsTo get the full benefit from CSR effects, firms should be with better financial performance to be socially responsible.Originality/valueTo the best of our knowledge, few studies have explored the nonlinear relationship between CSR and FP. In addition, this study raises the question of whether this relation is causal. The authors assess the two nonlinear relationships between CSR ? FP and FP ? CSR by determining the optimal thresholds.
Cryptocurrencies and portfolio diversification before and during COVID-19
Authors: Abdelmalek Wafa 
Published: June 2023

PurposeThis study investigates the diversification benefits of multiple cryptocurrencies and their usefulness as investment assets, individually or combined, in enhancing the performance of a well-diversified portfolio of traditional assets before and during the pandemic COVID-19.Design/methodology/approachThis paper uses two optimization techniques, namely the mean-variance and the maximum Sharpe ratio. The naïve diversification rules are used for comparison. Besides, the Sharpe and the Sortino ratios are used as performance measures.FindingsThe results show that cryptocurrencies diversification benefits occur more during the COVID-19 pandemic rather than before it, with the maximum Sharpe ratio portfolio presenting its highest performance. Furthermore, the results suggest that, during COVID-19, the diversification benefits are slightly better when using a combination of cryptocurrencies to an already well-diversified portfolio of traditional assets rather than individual ones. This serves to improve the performance of the maximum Sharpe ratio portfolio, and to some extent, the naïve portfolio. Yet, cryptocurrencies, whether added individually or combined to a well-diversified portfolio of traditional assets, don't fit in the minimum variance portfolio. Besides, the efficient frontier during COVID-19 pandemic dominates the one before COVID-19 pandemic, giving the investor a better risk-return trade-off.Originality/valueTo the best of the author's knowledge, this is the first study that examines the diversification benefits of multiple cryptocurrencies both as individual investments and as additional asset classes, before and during COVID-19 pandemic. The paper covers all analyses performed separately in previous studies, which brings new evidence regarding the potential for cryptocurrencies in portfolio diversification under different portfolio strategies.
Quality assurance measures of access systems for tenant retention in high-rise office buildings in Kampala, Uganda. Experiences from building users
Authors: Mubiru Moses Batanda , Naturinda Janice Maria 
Published: June 2023

PurposeThis paper aims to uncover an understanding of how the quality assurance measures used by the property management teams of Grade-B high-rise office blocks influence the satisfaction and retention of tenants and walk-in users.Design/methodology/approachThis study used a case study design backed up by qualitative and quantitative research approaches on a sample size of 90 respondents, including tenants, landlords, property managers and walk-in building users. The data were collected predominantly through interview guides and transcribed, coded and illustrated by the aid of ATLAS.ti software. Data reporting was through tables, graphs and themed direct quotations and eventual discussion. The in-depth/structured interview sessions took between 40 min and 1 h, and the walk-along interviews ranged between 30 and 40 min. Content analysis through thematic coding, categorisation and analysis were used in handling qualitative data. Direct quotes from participant responses from interview transcripts were inserted in line with the themes. And participants allocated pseudo-names to guard their confidentiality.FindingsThe key themes that linked quality assurance measures of access systems and tenant retention included distribution of access systems, the retention trends, quality assurance measures followed and the tenant experiences regarding how complaints are handled.Originality/valueIt is important to understand how tenants and other users of high-rise buildings experience their performance and inclusiveness. In a place like Kampala city, such a phenomenon can be proven through tenants sustaining their tenures/use of the facilities. Yet, to the best of the authors’ knowledge, presently no empirical studies have explored such a connection.
Mapping cyber insurance: a taxonomical study using bibliometric visualization and systematic analysis
Authors: Nobanee Haitham , Alodat Ahmad Yuosef , Dilshad Mehroz Nida , El Sayah Alaa , Alas’ad Sondos Nezam , Al Shalabi Baraa Omar , Alsadi Sara Fadel , Al Marri Noora Mohammed , Fiza Farzin Kamal 
Published: June 2023

Purpose
This study aims to examine the research output on cyber insurance from 2002 to 2021 through an extensive bibliometric analysis. It examines the cyber insurance resources and how the process of cyber insurance works.

Design/methodology/approach
This paper uses Scopus and VOSviewer to analyze cyber insurance papers. Using 503 papers from Scopus, this paper enhances the understanding of cyber insurance through collaborative network maps of experts and researchers.

Findings
The study comprehensively evaluates the development of cyber research. The results show that the number of research articles on cyber insurance has significantly increased since 2009.

Practical implications
The study's results offer practical implications for researchers to gain knowledge on the latest trends and developments in the domain. In addition, the study highlights the significance of cyber insurance in mitigating financial risks linked to cyberattacks, potentially boosting the investment of more organizations in such policies. Furthermore, practitioners can enhance their understanding of the various types of cyber insurance policies and their coverage.

Originality/value
Our results are likely to encourage practitioners, computer scientists, auditors, accountants and lawyers to contribute further to corporate strategies, data analytics and business operations to mitigate cyber risk consequences. In addition, understanding regarding the cyber insurance concept formed between experts and researchers is limited. This paper fills this gap by evaluating and identifying the development of cyber insurance literature.
Experiences and enjoyment of national parks: study of Nyerere National Park in Tanzania
Authors: Mkwizu Kezia Herman 
Published: June 2023

Purpose This study examines experiences and enjoyment of national parks in the context of Tanzania.Design/methodology/approach A cross-sectional design with quantitative and qualitative methods is applied. The study area is Nyerere National Park in Tanzania. Data collected from fully completed structured questionnaires by 360 domestic tourists are subjected to descriptive statistics and Partial Least Square Structural Equation Modeling analysis. Content analysis is used to analyze qualitative data.Findings The findings have revealed that there is a significant relationship between direct experiences and enjoyment of southern national parks among domestic tourists.Research limitations/implications The suggestion is for future studies to explore a longitudinal approach to determine the patterns of domestic tourists in reference to experiences and enjoyment of national parks so as to improve domestic tourism.Practical implications The practical implication is for the government, private sector and tourism stakeholders to improve infrastructure and conduct regular surveys and tour guide training.Originality/value This study examines experiences and enjoyment of national parks in the context of Tanzania and, specifically analyzes the relationship between direct experiences and enjoyment of southern national parks among domestic tourists in Tanzania guided by types of tourists’ theory.
Powering profits: how renewable energy boosts financial performance in European non-financial companies
Authors: Issa Ayman , Hanaysha Jalal Rajeh 
Published: June 2023

Purpose
The study aims to investigate the relationship between renewable energy use and financial performance in non-financial companies in European countries.

Design/methodology/approach
This study examines a panel data set consisting of 1,919 firm-year observations of non-financial companies operating in 13 European nations, covering the period from 2014 to 2021. The study uses the ordinary least squares (OLS) and the two-stage least squares method (2SLS) as the baseline models and further enhances robustness with sub-sample analysis.

Findings
The results demonstrate a positive link between renewable energy use and financial performance, and these results hold up across different measurements, sub-sample analysis and model specifications, demonstrating their robustness. Furthermore, the results indicate that some factors such as the industry nature and environmental, social and governance (ESG) controversies have an impact on this positive association.

Practical implications
The findings are substantial for both policymakers and companies, highlighting the benefits of incorporating renewable energy into their operations for improved business success.

Originality/value
This study adds to the existing body of literature on the effect of environmental performance on a company’s success by focusing on a novel aspect – the correlation between renewable energy usage and firm performance. It responds to the recent request from researchers to investigate different aspects of sustainability, with a specific emphasis on renewable energy, which is a vital factor in reducing carbon emissions and improving financial performance.
The role of emotional intelligence in effective corporate social responsibility leadership
Authors: Ahsan Muhammad Junaid 
Published: June 2023

PurposeThe purpose of this paper is to reviews some of the learnings, challenges and solutions suggested by the article author regarding the role of implementing emotional intelligence by corporate social responsible (CSR) leaders and offers ideas for future research. The aim is to offer a positive conclusion to the problems and their solutions.Design/methodology/approachThe study investigates the relationship between emotional intelligence and effective CSR leadership. The author evaluates the body of research on the issue and provides a reassuring assessment of the problems and recommendations.FindingsHaving emotional intelligence is essential for executives who wish to implement successful CSR initiatives. It allows CEOs to create a culture of social responsibility inside their organizations, highlight the importance of CSR initiatives and strengthen relationships with stakeholders. Key emotional intelligence traits, including self-awareness, self-regulation, motivation, empathy and social skills, are necessary for effective CSR leadership.Originality/valueThe study focuses on the role of emotional intelligence in corporate social responsibility leadership, offering a unique perspective on the subject. It also explores practical solutions and ideas for future research, adding originality and value to the existing body of literature on emotional intelligence and CSR leadership.
Understanding the key determinants of IoT adoption for the digital transformation of the food and beverage industry
Authors: Ali Imran , Aboelmaged Mohamed , Govindan Kannan , Malik Mohsin 
Published: June 2023

PurposeResearch on the Internet of Things (IoT) has gained momentum in various industry contexts. However, the literature lacks broad empirical evidence on the factors that influence users' intention to adopt this cutting-edge technology, especially in the food and beverage industry (F&BI) – a significant yet unexplored setting. Therefore, the authors aim to extend the “Unified Theory of Acceptance and Use of Technology (UTAUT)” model by coupling it with perceived collaborative advantage, organizational inertia and perceived cost and explore the key determinants of IoT adoption for the digital transformation of the F&BI.Design/methodology/approachThis study employs a cross-sectional quantitative approach, where a sample of 307 usable responses was drawn from the senior managers of the Australian F&BI.FindingsThe authors have found that performance expectancy, perceived collaborative advantage, effort expectancy, social influence and facilitating conditions have a strong positive influence on the behavioural intention to adopt IoT for the digital transformation of the F&BI. Furthermore, while high perceived costs and organizational inertia are often considered negative factors in adopting new technology, our results reveal the insignificant influence of these factors on the adoption of IoT, which is interesting. The findings also suggest that age and voluntariness significantly moderate most of the relationships, while gender is an insignificant moderator.Originality/valueThe study provides several novel insights into the existing body of knowledge by extending the UTAUT model with three variables and applying it in a unique context.
The female audit committee members expertise and experience: is there a trade-off between accrual-based and real earnings management?
Authors: MNIF Yosra , Tahri Marwa 
Published: June 2023

Purpose
This paper aims to examine the impact of female AC representation (ACFEMALE) following the adoption of gender quota legislation on the trade-off between accrual-based (AEM) and real earnings management (REM), taking into consideration their demographic attributes.

Design/methodology/approach
A sample of 89 companies listed in the SBF 120 during the period 2012–2018 has been employed. The authors have obtained the explanatory variables using the principal component analysis method. To provide empirical evidence for the testable hypotheses, the authors have estimated a least squares regression. A differences-in-differences analysis has been estimated to analyze the impact of the gender quota law imposition.

Findings
The regression results indicate that companies with a higher proportion of ACFEMALE have more tendency to use REM rather than AEM. The authors further denote that the ACFEMALE expertise negatively affects AEM. Moreover, the authors find that the ACFEMALE experience helps reduce both AEM and REM. Results from the DID analysis exhibit that the ACFEMALE effect on the trade-off between REM and AEM occurs for the period that follows the implementation of the French gender quota law. Furthermore, the authors denote that the negative link between the ACFEMALE experience and AEM and REM dissipates for both the pre- and the postgender quota law adoption.

Originality/value
This study extends the prior existing research by examining, for the first time, the relationship between female directors’ appointments and the trade-off between accrual-based and REM. As well as, the research provides primary evidence on the channels through which female directors may affect the managerial preference regarding the earnings management techniques AEM or REM.
The role of zakat distribution on the sustainability of gharimin (genuine debtors) in Islamic financial institutions in Malaysia
Authors: Yamaludin Siti Mazlita , Syed Alwi Sharifah Faigah , Rosman Romzie , Khamis Mohd Rahim 
Published: June 2023

Purpose
This study aims to explore the COVID-19 impact on the sustainability of gharimin (genuine debtors) in Islamic financial institutions (IFI) in Malaysia. The analysis was further conducted to expand the interpretation of gharimin in zakat institutions (ZI) to use the role of zakat distribution during the post-pandemic period due to income shock and long-term unemployment.

Design/methodology/approach
This study adopted a qualitative research approach with grounded theory analysis to integrate theoretical insights into the interpretation of gharimin and current practices from the perspectives of ZI and IFI. An in-depth interview with 18 informants was conducted, and data were collected from senior management positions in the zakat distribution department, academicians who are experts in the area of zakat, and heads of Shariah departments in IFI.

Findings
Expanding the interpretation of gharimin could help ZI and IFI recover the sustainability of gharimin for preparedness during post-pandemic and any emergency crisis in the future.

Practical implications
This study implies the potential role of ZI in combating the risk of defaulting debtors in IFI to prepare for pandemic recovery in the future.

Social implications
The new interpretation assists gharimin in reducing the burden debt using the zakat fund and protects genuine debtors by preventing IFI from declaring default or bankruptcy.

Originality/value
This study narrows the literature gaps about gharimin in IFI in the context of the pandemic. To the best of the authors’ knowledge, this is, perhaps, the first paper to present the expansion of interpretation for gharimin into mu’sir in IFI in Malaysia.
Business entrepreneurs’ intention towards takaful participation to mitigate risk: a study in Sri Lanka based on the theory of planned behaviour
Authors: Rifas Abi Huraira , Ab Rahman Asmak , Buang Ahmad Hidayat , Abdul Talib Muzalwana 
Published: June 2023

Purpose
Takaful is a social security approach that guarantees business risks in light of shari’ah, thus playing a crucial role in human life and the economy. The purpose of this study is to examine the factors that influence the behavioural intention of micro, small and medium-sized enterprises (MSMEs) entrepreneurs to participate in takaful in Sri Lanka.

Design/methodology/approach
This study is designed quantitatively with deductive approach using the theory of planned behaviour. A total of 432 MSMEs in Sri Lanka were surveyed using convenience sampling to measure the intention to participate in takaful as a risk mitigation. The collected data were analysed through partial least square-structural equational modelling.

Findings
Attitude, subjective norm and perceived behavioural control variables positively influenced the intention, with t-values of 3.216, 3.813 and 3.859, respectively. The influence of these variables exhibits not much difference.

Research limitations/implications
This study only focuses on MSMEs and a general takaful scheme. Future researchers may consider family takaful involvement among Sri Lankan business entrepreneurs.

Practical implications
Takaful practitioners should gain from the entrepreneurs’ intention to participate in takaful. Findings from this study could help marketing managers to revamp their strategies to further attract the entrepreneurs and make them to understand risk they are facing and, subsequently, participate in the takaful scheme.

Originality/value
This paper focuses on the context of Muslim minority among pluralism, where there is no regulation for Islamic financial products and services, and under the Islamic financial market crisis. This unleashes how business owners feel about takaful system on different dimensions.
How to deeply embed the digital economy into the product quality upgrade? The moderating effect of resource allocation
Authors: Dong Chenghui , Liu Dexue 
Published: June 2023

PurposeThis paper evaluates the level of the digital economy in Chinese cities based on digital industrialization and industrial digitalization. The research focuses on the effects of spatial mechanism of the urban digital economy on the quality of firms’ exported products.Design/methodology/approachThe authors use the principal component analysis method to evaluate the level of China’s urban digital economy, and spatial metrology to measure the spatial effects of the digital economy on product quality.FindingsThe findings suggest that the urban digital economy can expand the quality of firms’ exports. The digital economy has spatial dependence, spatial spillover and spatial heterogeneity on product quality. At the same time, the spatial effect has a significant nonlinear effect and threshold effect. Further decomposition shows that industrial digitalization is the core factor of enterprises’ export products quality, and the micro-mechanism of this impact is mainly manifested in optimization of resource allocation.Originality/valueThe innovation of this paper is reflected explicitly in exploring the quality upgrading of export products from the background of the digital economy, providing a reference for the improvement of China’s export trade competitiveness and the cultivation of a trade power. The authors studied two different mechanisms (specialization division of labor and optimization of resource allocation) to explain the spatial imbalance of export product quality to provide empirical support for enterprises and government departments to formulate quality upgrading policies accurately.