bluuebunny/crossref_metadata_2025_split huggingface dataset:
Resolving organizational peer conflict via integrative behaviors: the role of trust and informational support
Authors: Sims Randi L. , Barreto Tais S. , Sell Katelynn M. , Lawrence Eleanor T. , Seymour Paul 
Published: September 2023

Purpose
The purpose of this study is to investigate the role of trust, informational support and integrative behaviors in the effective outcomes of peer conflict in the workplace.

Design/methodology/approach
Deidentified secondary data were provided by a human resource management company that offers conflict resolution training. The authors studied a sample of 815 supervisors and middle-level managers (51% female; average age = 40) who reported their primary work experience was in the USA. Each respondent described a workplace conflict with a peer. A regression-based bootstrapping technique was used to test the hypothesized relationships between the constructs of trust, informational support, integrative behaviors and effective outcomes in peer conflict.

Findings
The relationship between trust and the use of integrative behaviors during peer conflict is conditional on the availability of informational support, such that those who solicit a third party’s views are more likely to exhibit integrative behaviors during the conflict under study, even at relatively lower levels of trust in the conflict relationship.

Originality/value
In this study, the authors add to social interdependence theory and the role of integrative behaviors by proposing the importance of interpersonal trust and informational support, which may reduce uncertainty during peer conflict. The authors also extend existing literature on cooperation, cooperative approaches to managing conflict and integrative behaviors in the workplace by examining peer-to-peer organizational conflict.
Audit partner attributes and key audit matters readability
Authors: Mwintome Gordon , Agana Joseph Akadeagre , Zamore Stephen 
Published: September 2023

PurposeThe authors examine the association between two important audit partner characteristics and the readability of key audit matters (KAMs) disclosed in the audit reports. Specifically, the authors examine how the readability of KAMs is associated with audit partner tenure and workload.Design/methodology/approachThe authors conduct the study in the audit context of Norway and applied the Flesch reading ease scale to measure the readability levels of reported KAMs in the audit reports of companies listed on the Oslo Stock Exchange. Panel data estimation techniques are applied in estimating how partner tenure and workload are associated with the readability of KAMs. In addition, several robustness tests including different measures of KAMs readability and subsample analyses are performed.FindingsThe authors find that audit partner tenure and workload have significant associations with the level of KAMs readability. Specifically, the results show that the reported KAMs become more readable as the audit partner tenure increases but are less readable for partners with more workload. These results appear stronger in subsamples of KAMs typically noted to be more complex and associated with higher risks.Research limitations/implicationsAs KAMs represent the most significant issues in financial statements audit, these results provide important insights to stakeholders on the potential impact of audit partner tenure and workload on KAMs readability. Less readable KAMs could derail stakeholders' desire to bridge the information gap between auditors and users of the audit report. The uniqueness of this study lies in its focus on audit partner characteristics as opposed to the audit firm.Practical implicationsExcessive audit partner workload impairs KAMs readability.Originality/valueAs KAMs represent the most significant issues in financial statements audit, these results provide important insights to stakeholders on the potential impact of audit partner tenure and workload on KAMs readability. Less readable KAMs could derail stakeholders' desire to bridge the information gap between auditors and users of the audit report. The uniqueness of this study lies in its focus on audit partner characteristics as opposed to the audit firm.
Value relevance of compliance with IFRS 7: evidence from Canada
Authors: Mnif Yosra , Znazen Oumaima 
Published: September 2023

PurposeThis paper aims to test whether the extent of compliance with International Financial Reporting Standards (IFRS) 7 requirements is value relevant and whether it influences the value relevance of the firm's accounting information (book value of shareholders' equity and net income).Design/methodology/approachThe sample for this paper consists of 288 financial institutions listed on the Toronto Stock Exchange (TSX) from 2016 to 2019. Panel regressions have been used in this study.FindingsThe findings reveal that compliance with IFRS 7 is positively associated with the firm's market value. After making a classification between high-compliance and low-compliance companies, the authors' results indicate that the compliance level is positively associated with the value relevance of net income. Surprisingly, when examining the value relevance of financial instruments disclosures (FID) supplied after the adoption of IFRS 9, the authors find that book values of shareholders' equity and earnings are not more value relevant in the post-IFRS 9 period.Research limitations/implicationsGiven that the authors' analysis has been restricted to the Canadian setting, the regression results might not be generalized for other countries with different capital markets features.Practical implicationsThe authors' findings point out that FID can affect investors' decisions as well as their confidence in the companies in which they invest. Hence, the regulatory bodies should gear more efforts to ensure high-compliance levels.Originality/valueTo the best of the authors' knowledge, this research is among the first attempts to investigate whether the new FID (after the adoption of IFRS 9) improves the firm disclosure quality and enhances the value relevance of accounting information.
Influencing factors and prediction of overcapacity of new energy enterprises in China
Authors: Lou Wen-Qian , Wu Bin , Zhu Bo-Wen 
Published: September 2023

PurposeThis study aims to clarify influencing factors of overcapacity of new energy enterprises in China and accurately predict whether these enterprises have overcapacity.Design/methodology/approachBased on relevant data including the experience and evidence from the capital market in China, the research establishes a generic univariate selection-comparative machine learning model to study relevant factors that affect overcapacity of new energy enterprises from five dimensions. These include the governmental intervention, market demand, corporate finance, corporate governance and corporate decision. Moreover, the bridging approach is used to strengthen findings from quantitative studies via the results from qualitative studies.FindingsThe authors' results show that the overcapacity of new energy enterprises in China is brought out by the combined effect of governmental intervention corporate governance and corporate decision. Governmental interventions increase the overcapacity risk of new energy enterprises mainly by distorting investment behaviors of enterprises. Corporate decision and corporate governance factors affect the overcapacity mainly by regulating the degree of overconfidence of the management team and the agency cost. Among the eight comparable integrated models, generic univariate selection-bagging exhibits the optimal comprehensive generalization performance and its area under the receiver operating characteristic curve Area under curve (AUC) accuracy precision and recall are 0.719, 0.960, 0.975 and 0.983, respectively.Originality/valueThe proposed integrated model analyzes causes and predicts presence of overcapacity of new energy enterprises to help governments to formulate appropriate strategies to deal with overcapacity and new energy enterprises to optimize resource allocation. Ten main features which affect the overcapacity of new energy enterprises in China are identified through generic univariate selection model. Through the bridging approach, the impact of the main features on the overcapacity of new energy enterprises and the mechanism of the influence are analyzed.
Sustainable investments: a scientometric review and research agenda
Authors: Singhania Monica , Bhan Ibna , Chadha Gurmani 
Published: September 2023

PurposeSustainable investments (SI) represent a promising class of investments, combining financial returns with mitigating environmental challenges, achieving SDG goals and creating a positive business impact. An enhanced global focus on climate change developments in the backdrop of COP26 and COP27, raised the need for comprehensive literature mapping, to understand the emerging themes and future research arenas in this field.Design/methodology/approachThe authors apply a quali–quantitative approach of bibliometric methods coupled with content analysis, to review 1,022 articles obtained from the Web of Science (WoS) database for 1991–2023.FindingsThe results identify the leading authors and their collaborations, impactful journals and pioneering articles in sustainable investment literature. The authors also indicate seven major themes of SI to be financial performance; fiduciary duty; CSR; construction of ESG-based portfolios; sustainability assessment tools and mechanisms; investor behavior; and impact investing. Further, content analysis of literature from 2020 to 2023 highlights emerging research issues to be SDG financing via green bonds and social impact bonds; investor impact creation via shareholder engagement and field building strategies; and governance related determinants of firm-level sustainable investments. Finally, the authors discuss the research gaps across these themes and identify future research questions.Originality/valueThis paper crystallizes research themes in sustainable investment literature using a vast coverage of globally conducted studies published in reputed journals till date. The findings of this study coupled with future research questions provide a well-grounded foundation for new researchers to further explore the emerging dimensions of this field.
Work‐life flexibility practices in context: A gendered cross‐cultural analysis
Authors: Misra Kaumudi 
Published: September 2023

AbstractThis paper examines the influence of cultural contexts on work‐life flexibility practices and employee productivity. Using extant theory from the work‐life literature and gender egalitarianism, it examines whether flexible work practices are experienced differentially by men versus women in two varied cultural contexts (Australia and India). Results show that the use of flextime reduces the productivity of men more than women in a high‐income individualistic cultural context (Australia); whereas the use of telecommute or vacation time enhances the productivity of men more than women in a relatively paternalistic cultural context (India). Using uniquely comparable samples of 177 and 166 respondents respectively, the study provides new evidence on the effects of cultural contexts on work‐life flexibility practices, with important implications for work‐life flexibility theory and practice. For work‐life flexibility practices to be effective, managers need to implement practices that align with the gendered cultural norms within which they operate.
Forecasting wildlife movement with spatialcapture–recapture
Authors: Crum Nathan J. , Gowan Timothy A. , Ramachandran Kandethody M. 
Published: September 2023

AbstractWildlife movement is an important process affecting species population biology and community interactions in myriad ways. Studies of wildlife movement have focused on retrospectively estimating movements of small numbers of individuals by outfitting them with GPS and telemetry tags. Recent developments in spatial capture–recapture modelling permit the integration of movement models that can estimate the movement of untagged and undetected individuals. Additionally, hidden Markov movement models provide a framework for forecasting individuals' movements, which may be valuable in the conservation of threatened species facing risks that vary across space and time.We describe maximum likelihood estimators for spatial capture–recapture models integrated with simple, biased and correlated random walk movement models formulated as hidden Markov models. Additionally, we demonstrate how to forecast wildlife movement based on these models and hidden Markov model algorithms. We conducted a simulation study to test the performance of the models' abundance estimators and movement forecasts when fit to data simulated under different movement models. We also fit the models to spatial capture–recapture data collected on North Atlantic right whales off the Atlantic Coast of the southeastern United States.Random walk movement models improved abundance estimation and movement forecasts in our simulation study and received greater support from the data in the right whale case study than did activity centre movement models.Forecasts of wildlife movement made under integrated spatial capture–recapture movement models will be most valuable when individuals have been observed recently, when sampling for individuals is extensive and efficient, and when the scale of individuals' movements is small relative to the scale of the study area and sampling process.
Is climate change causing the range contraction of Cape Rock‐jumpers (Chaetops frenatus)?
Authors: Duckworth Gregory D. , Garcia Raquel A. , Scholtz Rheinhardt , Altwegg Res 
Published: September 2023

AbstractSpecies distribution models often suggest strong links between climate and species' distribution boundaries and project large distribution shifts in response to climate change. However, attributing distribution shifts to climate change requires more than correlative models. One idea is to examine correlates of the processes that cause distribution shifts, namely colonization and local extinction, by using dynamic occupancy models. The Cape Rock‐jumper (Chaetops frenatus) has disappeared over most of its distribution where temperatures are the highest. We used dynamic occupancy models to analyse Cape Rock‐jumper distribution with respect to climate (mean temperature and precipitation over the warmest annual quarter), vegetation (proportion of natural vegetation, fynbos) and land‐use type (protected areas). Detection/non‐detection data were collected over two phases of the Southern African Bird Atlas Project (SABAP): 1987–1991 (SABAP1) and 2008–2014 (SABAP2). The model described the contraction of the Cape Rock‐jumper's distribution between SABAP1 and SABAP2 well. Occupancy probability during SABAP1 increased with the proportion of fynbos and protected area per grid cell, and decreased with increases in mean temperature and precipitation over the warmest annual quarter. Mean extinction probability increased with mean temperature and precipitation over the warmest annual quarter, although the associated confidence intervals were wide. Nonetheless, our results showed a clear correlation between climate and the distribution boundaries of the Cape Rock‐jumper, and in particular, the species' aversion for higher temperatures. The data were less conclusive on whether the observed range contraction was linked to climate change or not. Examining the processes underlying distribution shifts requires large datasets and should lead to a better understanding of the drivers of these shifts.
Outcomes of endoscopic ultrasound‐guided gastro‐enterostomy for gastric outlet obstruction in a two‐centre Australian Cohort (with video)
Authors: Harb Martin , Kamath Arvind , Marx Gavin , Gupta Saurabh 
Published: September 2023

AbstractPurposeEndoscopic ultrasound‐guided gastro‐enterostomy (EUS‐GE) is a relatively novel technique that has been shown to require less re‐intervention than standard endoscopic enteral stenting for gastric outlet obstruction and is less invasive, quicker, and more cost‐effective than surgery. This study evaluated the outcomes and safety of EUS‐GE in patients treated for gastric outlet obstruction across two Australian centers.MethodsRetrospective data on demographics, presenting symptoms, disease, endoscopic and clinical outcomes, and safety were collected on all patients who underwent EUS‐GE from 2021 to 2022. Descriptive statistics were used to evaluate outcomes and safety and survival were calculated using Kaplan‐Meier analysis.ResultsEleven patients underwent EUS‐GE during the defined period, 10 of whom had a malignant etiology (median age 73 years, interquartile range [IQR] 13; 63.6% male). Technical success was 90.9%. Of those patients, clinical success (the ability to tolerate at least a full liquid diet during follow‐up) was 100%. The median length of hospital stay post‐procedure was 6 days (IQR 14 days). No severe adverse events occurred, and one patient (10%) required a repeat endoscopy. Median survival post‐EUS‐GE was 298 days (95% confidence interval 0–730.1 days)ConclusionEUS‐GE is an effective, safe, and durable therapy for patients with gastric outlet obstruction. This study presents Australian data on outcomes and safety that is comparable to international literature. EUS‐GE should be considered for patients where local expertise allows.
Differential roles of cyclooxygenase enzymes in the regulation of murine juvenile undifferentiated spermatogonia
Authors: Tran‐Guzman Amy , Khan Amina , Culty Martine 
Published: September 2023

AbstractBackgroundAcetaminophen and ibuprofen are widely administered to babies due to their presumed safety as over‐the‐counter drugs. However, no reports exist on the effects of cyclooxygenase inhibitors on undifferentiated spermatogonia and spermatogonial stem cells. Infancy represents a critical period for spermatogonial stem cell formation and disrupting spermatogonial stem cells or their precursors may be associated with infertility and testicular cancer formation.ObjectivesThe goal of this study was to examine the molecular and functional impact of cyclooxygenase inhibition and silencing on early steps of undifferentiated spermatogonia (u spg) and spermatogonial stem cell development, to assess the potential reproductive risk of pharmaceutical cyclooxygenase inhibitors.MethodsThe effects of cyclooxygenase inhibition were assessed using the mouse C18‐4 undifferentiated juvenile spermatogonial cell line model, previously shown to include cells with spermatogonial stem cell features, by measuring prostaglandins, cell proliferation, and differentiation, using cyclooxygenase 1‐ and cyclooxygenase 2‐selective inhibitors NS398, celecoxib, and FR122047, acetaminophen, and ibuprofen. Cyclooxygenase 1 gene silencing was achieved using a stable short‐hairpin RNA approach and clone selection, then assessing gene and protein expression in RNA sequencing, quantitative real‐time polymerase chain reaction, and immunofluorescence studies.ResultsCyclooxygenase 2 inhibitors NS398 and celecoxib, as well as acetaminophen, but not ibuprofen, dose‐dependently decreased retinoic acid‐induced expression of the spg differentiation gene Stra8, while NS398 decreased the spg differentiation marker Kit, suggesting that cyclooxygenase 2 is positively associated with spg differentiation. In contrast, short‐hairpin RNA‐based cyclooxygenase 1 silencing in C18‐4 cells altered cellular morphology and upregulated Stra8 and Kit, implying that cyclooxygenase 1 prevented spg differentiation. Furthermore, RNA sequencing analysis of cyclooxygenase 1 knockdown cells indicated the activation of several signaling pathways including the TGFb, Wnt, and Notch pathways, compared to control C18‐4 cells. Notch pathway genes were upregulated by selective cyclooxygenase inhibitors, acetaminophen and ibuprofen.ConclusionWe report that cyclooxygenase 1 and 2 differentially regulate undifferentiated spermatogonia/spermatogonial stem cell differentiation. Cyclooxygenases regulate Notch3 expression, with the Notch pathway targeted by PGD2. These data suggest an interaction between the eicosanoid and Notch signaling pathways that may be critical for the development of spermatogonial stem cells and subsequent spermatogenesis, cautioning about using cyclooxygenase inhibitors in infants.
Sevoflurane inhibits oral squamous carcinoma progression by modulating the circ_0000857/miR‐145‐5p axis
Authors: Feng Yingbo , Qi Yingjun , Zhang Qian , Zhang Mingming 
Published: September 2023

AbstractOral squamous cell carcinoma (OSCC) is a kind of oral malignant tumor with the highest incidence. This study investigated whether sevoflurane (SEV) inhibited OSCC cell progression by regulating circular RNA_0000857 (circ_0000857). OSCC cells were anesthetized with SEV at different concentrations. The expression of circ_0000857 and microRNA‐145‐5p (miR‐145‐5p) were detected by quantitative real‐time polymerase chain reaction (qRT‐PCR). Cell viability was assayed by the Cell Counting Kit‐8 (CCK‐8), and cell migration and invasion were examined by the wound‐healing assay and transwell. Tube formation assay detected angiogenesis. Western blot was used to detect the expression of related proteins. Compared with the control group, SEV inhibited OSCC cell migration, invasion, and angiogenesis. SEV treatment significantly decreased circ_0000857 expression level, but increased miR‐145‐5p expression level in SCC4 and HSC3 cells. MiR‐145‐5p was a target of circ_0000857, and miR‐145‐5p inhibitor reversed the suppressing effects mediated by circ_0000857 silencing on OSCC cell migration, invasion, and angiogenesis. SEV inhibited the level of matrix metalloproteinases 2 (MMP2), MMP9, and vascular endothelial growth factor A (VEGFA) protein by regulating the circ_0000857/miR‐145‐5p axis. In all, SEV regulated the migration, invasion, and angiogenesis of OSCC cells through the circ_0000857/miR‐145‐5p axis, which provided a basis for the potential role of SEV in the treatment of OSCC.