bluuebunny/crossref_metadata_2025_split huggingface dataset:
The relationship between auditing industry specialization and the relative derivatives use for earnings management: evidence from China
Authors: Hung Wen-Jye , Shu Pei-Gi , Wang Ya-Min , Chiang Tsui-Lin 
Published: May 2023

PurposeThis study investigates the effect of auditing industry specialization (AIS) on the relative derivatives use for earnings management.Design/methodology/approachThe sample chosen in this study comprises 30,599 firm-year observations of Chinese public companies from 2005 to 2018. The sample is divided into two time periods (2005–2013 and 2014–2018) according to the year when IFRS 9 was implemented (IFRS 9, first discussed by the International Accounting Standards Board in March 2008, is based on an expected credit loss model for determining new and existing expected credit losses on financial assets. The definition was completed in July 2014 and implemented in 2018). AIS was gauged with respect to audit firms and individual auditors, and measured by market share in number and scale of clients. Linear regression is adopted to test hypotheses. Moreover, two-stage least square model (2SLS) is used to eliminate the concern of possible endogeneity.FindingsWhen gauged with respect to client scale, the scale-based AIS constrained the level of derivatives use for earnings management in the first period (2005–2013) while increased the level in the second period (2014–2018). The findings sustain for the analysis of audit firms and that of individual auditors, and for different definitions of AIS.Research limitations/implicationsThe positive AIS-IN relation after the adoption of IFRS 9 implies the sacrifice audit independence. This could be indebted to the government policy that favors local audit firms to be comparable to international Big 4 audit firms, and therefore results in competition among local auditors/audit firms in securing number rather than quality of clients.Originality/valueThe data of AIS in China are collected using a Python web crawler.
Sustainability advocacy antecedents: how social media content influences sustainable behaviours among Generation Z
Authors: Confetto Maria Giovanna , Covucci Claudia , Addeo Felice , Normando Mara 
Published: May 2023

PurposeThe young members of Generation Z, who are hyperconnected and addicted to social media, are thought to be particularly sensitive to environmental and social concerns. This study aims to draw on a conceptual model that is based on the stimulus-organism-response paradigm. Exposure to sustainability content on social media is considered to be a stimulus that affects the development of sustainability advocacy among GenZers, who modify their lifestyles. Five hypotheses are developed and tested. The goal is to define the antecedents of sustainability advocacy.Design/methodology/approachA Web survey was distributed to 660 Italian members from Generation Z (aged between 14 and 25) to detect the frequencies of exposure to sustainability content on social media, sustainable habits, sustainable consumption behaviours and actions that are related to sustainability advocacy on social media. Correlation and multiple regression analyses were conducted to investigate the relationships between these factors.FindingsThe results show that exposure to sustainability content on social media affects both sustainable habits and sustainable consumption behaviour. These three factors influence the propensity to promote sustainability-related issues on social media and should, therefore, be considered to be antecedents of sustainability advocacy.Practical implicationsThe study, which takes the social responsibilities of large companies into account, is conducive to understanding how brands can intervene in the soliciting processes of sustainability advocacy through social media to gain legitimacy and increase brand awareness.Originality/valueThis study is among the first to consider the use of social media for advocating sustainability among Generation Z, thus enriching academic research on this cohort.
The health information behaviors of people who inject drugs: a scoping review of the literature
Authors: Sullivan Margaret , Shaw George 
Published: May 2023

PurposeThe United States of America is in the midst of an opioid crisis. However, little has been written within the domain of LIS (Library and Information Science) about the health information needs and behaviors of people who inject drugs. The purpose of this project is to conduct a scoping review of the current knowledge disseminated by LIS scholars and professionals regarding what information people who inject drugs have access to, need, how they interact with information and what dissemination methods may be most beneficial.Design/methodology/approachA scoping review of the literature was conducted with the additional inclusion criteria that the information needs be expressed from the insider perspective of this population instead of from the researcher.FindingsIn searching over a dozen databases, only seven articles were found that reflected the information behaviors of people who use drugs from the perspective of themselves. Only one article was from information science, two were from health informatics and one was from health communication, a closely linked field. These findings describe the information behaviors and needs of this population and speak to the need for more comprehensive research in this area in order to create targeted health information resources for this sensitive population.Originality/valueThere is little research in the domain of information science that has been conducted into the health information-seeking behaviors of people who inject drugs. Most of the work in this area is from the perspective of the researcher, not the person who injects drugs. This exploration into the literature on the information behavior of people that inject drugs from the perspective of themselves is unique.Key messages There is very little research that has been conducted into the health information-seeking behaviors of people who inject drugs.Most of the work in this area is from the perspective of the researcher, not the person who injects drugs.Only four such articles were found in the domain of LIS and seven, in total, between all academic domains.
Public subsidies for credit support, democracy and European female-led SMEs
Authors: Bonanno Graziella , Fiorino Nadia , Garzarelli Giampaolo , Rossi Stefania Patrizia Sonia 
Published: May 2023

PurposeThe article investigates whether variety of democracy affects the probability to employ public subsidies for credit support by small- and medium-sized enterprises (SMEs) led by female entrepreneurs.Design/methodology/approachBuilding on the literature on democracy and on gender differences, it leverages a large firm- and country-level dataset (SAFE) of 31 democracies in Europe (EU and non-EU) over the 2009–2014 period by using probit models and instrumental variable approaches.FindingsResults from the different econometric techniques and samples suggest that variety of democracy affects female-led SMEs in using public subsidies for credit support. The evidence is robust to endogeneity concerns.Research limitations/implicationsThe empirical evidence presents a time frame limitation. At the same time, SAFE is the only database that supplies information about the gender of firms and public subsidies for credit support, rendering it the only resource that allows the test of the hypothesis proposed. The article therefore offers insights for scholars to revisit our results in future studies that make use of datasets with a longer time span – when they will become available.Originality/valueTo the best of the authors' knowledge, the article is the first to study the effect of democracy on female entrepreneurial behavior in the use of public subsidies for credit support.
Individual residence and identity theft: how residential characteristics shape exposure and risk of offline and online identity theft victimization
Authors: Vanhee Alexander Joseph , McNealey Rachel 
Published: May 2023

Purpose
The purpose of this study is to examine the effect of micro-level place on identity theft victimization. This study uses the 2016 Identity Theft Supplement (ITS) to investigate whether aspects of an individual’s residence affect their likelihood of becoming identity theft victims.

Design/methodology/approach
The authors conduct logistic regressions of whether a respondent was an identity theft victim in the past year using the following variables as key predictors: number of housing units in a residence, whether the respondent operates a business out of their residence and if residence access is restricted.

Findings
The results suggest that location influences the likelihood of identity theft to a modest degree though some aspects of location (possibly those related to rewards perceptions) may be more relevant than others. Meanwhile, though location may influence initial target selection, whether someone is victimized may be more dependent on factors such as personal behavior.

Originality/value
To the best of the authors’ knowledge, this manuscript represents one of the first investigations into the relationship between microlevel place and the incidence of identity theft. Furthermore, it provides evidence that one does exist which bears further inquiry.
The effect of different periods of unconventional monetary policies on Japanese financial markets
Authors: Lau Wee-Yeap , Yip Tien-Ming 
Published: May 2023

PurposeThis study aims to examine to what extent the Japanese financial markets are affected by the four periods of unconventional monetary policies (UMP) implemented by the Bank of Japan from 2013 to 2020.Design/methodology/approachUsing the daily 10-year term spread as a proxy for monetary easing policy, this study uses four sub-sample periods from 2013 to 2020 to look into the effectiveness of UMP on the Japanese financial markets.FindingsOur result shows that not all of the Bank of Japan's unconventional monetary policies are equally effective in influencing the Japanese financial markets. In particular, the QQE policy implemented from April 2013 to October 2014 effectively influenced the stock market, banking sector and foreign exchange market. However, the financial market impact of monetary policy is muted during the QQE expansion period. Likewise, the QQE with a negative interest rate policy influences only the banking sector. Finally, the QQE with its yield curve control policy effectively impacts the financial markets.Research limitations/implicationsThis research can be expanded by studying the international spillover effect of the Bank of Japan's UMP on the financial markets in Asian countries.Practical implicationsThe findings of this study enable investors to understand the causal relationship between the Bank of Japan's UMP and the financial market indicators, thereby helping them to position their portfolio investments. From the policy perspective, the finding is useful to inform the Bank of Japan on which policy is relatively effective in affecting the financial markets. In light of the empirical finding, the Bank of Japan should continue to pursue the QQE YCCP or revert to the initial QQE policy, as the two policies are relatively more effective than the QQE expansion and QQE NIRP in affecting the Japanese financial markets.Social implicationsThe empirical finding highlights the importance of controlling for the impact of different QQE policies in the model. Future research may consider conducting sub-sample analysis to cater to the different QQE policy regimes. This approach provides a clearer picture and valid inferences on the financial market impact of each QQE policy.Originality/valueThis study provides a comprehensive analysis of the impact of Bank of Japan's QQE on the Japanese financial markets. For the market participants, the findings of this study suggest that investors should closely gauge the development of the unconventional monetary policies of the Bank of Japan because the monetary easing policy influences the decision-making process of commercial banks, pension funds, mutual funds, retail investors and other stakeholders in the financial markets. The policy twist will have future ramifications for their loan, investment and retirement fund portfolios.
Body characteristics, garment fit satisfaction and fit preferences of Ethiopian young adult female consumers
Authors: Bizuneh Berihun , Destaw Abrham 
Published: May 2023

PurposeThe purpose of this study was to assess the body characteristics (body size, garment sizes worn, shape and body satisfaction) of Ethiopian young adult female consumers and their effects on garment fit satisfaction and fit preferences of ready-to-wear garments such as T-shirts, blouses/shirts, skirts and jeans trousers.Design/methodology/approachThrough a structured questionnaire, 418 usable responses were collected from young female university students. One-way analysis of variance (ANOVA) and multivariate ANOVA (MANOVA) were used to examine differences in garment fit satisfaction with the body characteristics of the respondents. Moreover, a multiple regression analysis was used to determine the effect of body characteristics and fit satisfaction on fit preferences in four of the ready-to-wear garments.FindingsThe body shapes of above half of the respondents were either bottom hourglass or spoon. The respondents were somewhat dissatisfied with the fit of the ready-to-wear garments, and above 70 per cent of them faced fit problems on average. BMI showed significant fit satisfaction differences in four of the garments, while garment sizes worn were significant only in skirts. However, no statistically significant difference was obtained with body shape. The effect of body characteristics and fit satisfaction on fit preferences was found significant in T-shirts and jeans trousers. The respondents preferred looser shirts and skirts irrespective of their body characteristics.Originality/valueThe paper is unique in comprehensively examining the relationship between body characteristics and garment fit satisfaction and their effects on fit preferences in selected garments in the context of female consumers in a developing country.
Volatility spillovers among Islamic countries and geopolitical risk
Authors: Oad Rajput Suresh Kumar , Memon Amjad Ali , Siyal Tariq Aziz , Bajaj Namarta Kumari 
Published: May 2023

Purpose
This paper aims to test for volatility spillovers among Islamic stock markets with the exogenous impact of geopolitical risk (GPR) to check the risk transmission among Saudi Arabia, Malaysia, Indonesia and Turkey. Researchers test for both the symmetric and asymmetric risk transmission.

Design/methodology/approach
For the symmetric response of volatility, the study uses simple generalized autoregressive conditional heteroscedastic (GARCH) and for the asymmetric response of volatility with the exogenous impact of GPR, the exponential GARCH models have been adopted.

Findings
The results suggest spillover effects exist from Turkey to Saudi Arabia, Indonesia to Malaysia and Saudi Arabia and Malaysia to Indonesia. The findings of volatility spillover from GPR to sample countries suggest that only Malaysia and Indonesia experience volatility spillovers from GPR.

Research limitations/implications
The present study is limited to the context of four countries and Islamic equities; the study contributes to the literature on volatility spillover, Islamic finance, GPR and asset pricing.

Practical implications
This study contributes to individual, institutional investors’ policymakers’ knowledge in determining security prices, trading plans, investment hedging and policy regulation.

Social implications
The extant literature disregards the GPR index to examine the volatility spillover effects among Islamic stock markets, which allow researchers to justify the mechanism of risk transmission due to GPR across the Islamic stock market.

Originality/value
To the best of the authors’ knowledge, this is the first research of its type to look at volatility spillover and GPR transmission in Islamic stock markets.
Digital transformation in Vietnamese SMEs: managerial implications
Authors: Walsh John , Nguyen Trung Quang , Hoang Thinh 
Published: May 2023

PurposeThe purpose of this paper is to investigate the implementation of digital transformation in small and medium-sized enterprises in Vietnam.Design/methodology/approachThe research features in-depth personal interviews with SME executives and managers.FindingsThe findings of this study may be summarized into five main areas: (1) multi-tasking role and scarcity of resources; (2) risk; (3) data-driven decision-making processes; (4) efficient communications; and (5) strategic issues. These categories emerged from the content analysis process.Research limitations/implicationsQualitative research provides a good explanation for situations in actual firms but may not always be generalizable.Practical implicationsMeans of overcoming problems with implementing digital transformation in Vietnamese SMEs are provided.Originality/valueMost studies of Vietnamese companies focus on intensive manufacturing and membership in supply chains. Few studies consider the emergent service and technology sector.
Understanding medical service quality, system quality and information quality of Tele-Health for sustainable development in the Indian context
Authors: Rana Sushil , Tandon Urvashi , Kumar Harish 
Published: May 2023

PurposeThe purpose of the study is to comprehend medical service quality, information quality and system quality toward actual use of Tele-Health in rural India. The study further validates the impact of the actual use of Tele-Health on sustainable development, thus providing implications to improve upon the Tele-Health penetration in India.Design/methodology/approachData was collected from 326 healthcare practitioners practicing Tele-Health in North Indian states and Structural Equation Modeling was applied to validate the conceptual framework.FindingsThe results indicated that medical service quality, information quality and system quality influence Tele-Health behavioral intentions which in turn impact actual use and sustainable development. This research draws upon a conceptual framework to deepen our understanding of Tele-Health by providing an all-inclusive overview.Originality/valueThe massive topography of India with a prime rural populace instills the need for timely healthcare facilities. Tele-Health is a solution to all these problems but is at a nascent stage. Therefore, there is a vital need to study the factors which improve the penetration of Tele-Health in the Indian context. The model that emerged from the study may be validated by other Indian sub-continental countries so that Tele-Health may be implemented hassle-free.
Effects of cross-border E-commerce customs declaration ceiling increase on export performance under COVID-19 conditions
Authors: Aslan Caglayan , Derindag Omer Faruk , Parmaksiz Salih 
Published: May 2023

PurposeThis study examines the impact of raising the ceiling value of Electronic Commerce Custom Declarations (ECCD) on Turkey's export performance processed via ECCD during the COVID-19 period.Design/methodology/approachThis paper examines the impact of the pandemic conditions on Cross-Border Electronic Commerce (ECCD) exports from Turkey to 47 countries over 42 months before and during the pandemic. An empirical analysis using the Pooled Mean Group (PMG) and Mean Group (MG), Panel Autoregressive Distributed Lag (ARDL) approach was conducted to identify the factors affecting export flows.FindingsThe findings suggest that raising the ceiling of the ECCD trade is a vital factor in increasing exports. and this result is robust after controlling for pandemic conditions. On the other hand, although the COVID-19 shock mitigates the export volume of ECCD in the short run, it changes by reversal and increases the export level in the long run. Additionally, the number of COVID-19 cases and deaths in Turkey have a significant and negative impact on export flows in the short run, while they have a positive and significant effect in the long run.Practical implicationsThe results of this study have practical implications for policymakers, emphasizing the potential and significance of Cross-Border E-Commerce (CBEC) trade.Originality/valueThe study is a pioneering effort in the literature of CBEC to explore how changes in the upper limit on customs declarations can affect export flows, taking into account the impact of the COVID-19 pandemic.
Leaders’ well-being – antecedent or consequence of authentic leadership?
Authors: Bolschakow Xenia , Rigotti Thomas , Otto Kathleen 
Published: May 2023

PurposeThe benefits of authentic leadership for followers have been thoroughly researched, but the effects on leaders’ well-being remain unclear. To address this research gap, the authors hypothesized reciprocal relationships between authentic leadership and work engagement as well as emotional exhaustion.Design/methodology/approachThe hypotheses were tested in a German sample with leaders from different work sectors using a cross-lagged panel design with a time lag of 14 months (N = 137 at T1; N = 217 at T2).FindingsWell-being significantly predicted leaders’ engagement in authentic leadership at the second measurement point, whereas the reciprocal relationships were not significant.Research limitations/implicationsDrawing on the Conservation of Resources Theory, possible processes underlying the observed impact of leaders’ well-being on their leadership behavior are discussed. The present research provides evidence that well-being constitutes a crucial basic resource for leaders to engage in constructive leadership behaviors such as authentic leadership.Originality/valueThis study contributes to the literature by uncovering the causal order linking authentic leadership and leaders’ health.
Impact of COVID‐19 state‐wide lockdown on older adult presentations to Queensland emergency departments
Authors: Eccleston Cassanne , Marsden Elizabeth , Craswell Alison , Sweeny Amy , Howell Naomi , Wallis Marianne , Crilly Julia ,   the COVERED‐COVID Study Investigators
Published: May 2023

AbstractObjectiveTo determine the impact of the COVID‐19 state‐wide lockdown on ED presentations for older adults in Queensland, Australia.MethodsA retrospective cohort study pertaining to adults aged 70+ years who presented to Queensland public hospital EDs across three separate time periods; 11 March to 30 June 2018 and 2019 (pre‐pandemic average), 2020 (COVID‐19 state‐wide lockdown) and 2021 (post‐state‐wide lockdown). The primary outcome was change in presentation rates to ED. Secondary outcomes included change in triage category rates, length of stay (LOS), diagnosis and disposition.ResultsThere was 380 854 older adult presentations. During the COVID‐19 state‐wide lockdown, ED presentation rates decreased by 12.5% (incidence rate ratio 0.875 [95% confidence interval 0.867–0.883]). All triage category presentation rates decreased, as did ED LOS and reasons for presentation, except sepsis and disorders of the nervous system. In the post‐state‐wide lockdown period a 22% (incidence rate ratio 1.22 [95% confidence interval 1.21–1.23]) increase in the presentation rate was observed and presentations in all triage categories increased. ED LOS increased to longer than pre‐pandemic (P < 0.001). Respiratory presentations increased by 346%. Patients who ‘did not wait’ increased by 212% and ED mortality rose by 42% compared to during the lockdown.ConclusionThere was a significant decrease in presentation rates to EDs during the COVID‐19 state‐wide lockdown for the older population, followed by an increase in presentation rates, longer ED LOS, and an increased ED mortality rate, in the post‐state‐wide lockdown period. It is important to ensure older adults continue to seek appropriate, timely medical care, during a pandemic.