bluuebunny/crossref_metadata_2025_split huggingface dataset:
Valuation of financial reporting quality: is it an issue in the firm’s valuation?
Authors: Asyik Nur Fadjrih , Agustia Dian , Muchlis Muchlis 
Published: June 2023

Purpose The purpose of this study is to test the determinant of financial report quality and its consequences to the company values.Design/methodology/approach This research is using a quantitative approach and testing a theory by formulating some hypotheses. The sample of this study is 85 go public companies listed in the Indonesia Stock Exchange, for a 5-year observation period from 2016 to 2020. Hence, it has a total of 425 observations. Data were analyzed using path analysis.Findings The results found that innate factors from financial reporting quality (FRQ) consists of dynamic factors (operation cycle and sales volatility) as well as static factors (firm’s size, FS). These factors help to achieve FRQ and are able to provide a positive response to the market. On the other hand, static factors (firm’s age, FA) and institution risk factors (leverage) are not able to produce FRQ. Thus, it cannot be considered as an economic decision maker for an investor.Practical implications Research implications include theoretical and practical implications. Theoretical implications prove that the valuation of clean surplus theory, which shows the market value of the company, is reflected in the components of the financial statements. This study also uses more than one quality of financial reporting. The practical implication of the research is that the research results are expected to provide information for the company’s management, to fulfill quality financial reporting and so that the market or investors will respond positively to these conditions. In addition, quality financial reporting information provides benefits for investors and capital market analysts (consisting of investors, brokers and market securities analysts) in determining investment decisions. The Financial Services Authority is also able to improve the implementation of corporate governance practices in Indonesia, through reform of the framework supervision of the financial services sector.Originality/value This research examines the determinants of FRQ and its consequences on firm’s value (FV). Innate factors proxies from FRQ include dynamic factors (operation cycle and sales volatility), static factors (FS and FA) and institution risk factors (leverage). A follow-up study on the value of the company because it shows the magnitude of the market response (financial statement users) on the quality of financial reporting, which is reflected in FV, the originality of this research is that the object of research is carried out in developing countries, specifically in Indonesia, because most of the previous research was carried out in developed countries.
BYOB of wine, but which one? Unveiling new boundary conditions and moderating effects for restaurant patrons' consideration set formation
Authors: Konstantoulaki Kleopatra , Rizomyliotis Ioannis , Kostopoulos Ioannis , Magrizos Solon , Tran Thi Bich Hang 
Published: June 2023

PurposeDeparting from conflicting findings on the role of involvement in the formation of the consideration set, the authors of this study seek to shed light to the wine consumer behaviour and expand previous findings in the bring-your-own-bottle (BYOB) of wine restaurant industry. The authors seek to determine the contradictory effect of involvement on the consideration set size and variety.Design/methodology/approachThree empirical studies were conducted. In Study 1, the relationships were tested in a personal consumption situation and in Study 2 in a gift-giving context. Finally, in Study 3, inconsistencies in the intensity of the hypothesised relationships were explored by testing the triple interaction amongst the three variables (i.e. involvement, decision-making context and decision domain).FindingsAccording to the authors' findings BYOB of wine consumers form larger considerations sets in memory-based decision contexts. Involvement's effect on wine consideration set size is stronger in memory-based decisions. BYOB restaurant patrons form smaller sets of alternatives for personal consumption. BYOB restaurant patrons form more heterogeneous sets of alternatives in wine gift-giving. BYOB of wine restaurants should facilitate consumers' wine-selection process.Originality/valueThe authors make an effort to explain and determine the up-to-date contradictory effect of restaurant patrons' involvement on the BYOB of wine consideration set size and the amount of variety contained therein. The study offers new insights, by unfolding the moderating effect of decision-making contexts (i.e. memory-based versus stimuli-based) and decision domains (i.e. personal consumption versus gift-giving) on this effect of involvement on the properties of consideration sets.
Barriers to the growth of indigenous construction firms in Nigeria
Authors: Ogbu Chukwuemeka Patrick , Osazuwa Edosa Mark 
Published: June 2023

PurposeStudies focusing on the growth of indigenous construction firms (ICFs) are getting dated, and unreflective of recent policy changes in developing countries. This study sought to analyze critical barriers to the growth of ICFs and obtain an unsupervised parsimonious grouping of the barriers for policy improvements.Design/methodology/approachA mix of quantitative and qualitative research methods was adopted for the study. ICFs in Nigeria were cross-sectionally surveyed based on a set of firm growth barriers obtained from literature and refined by focus group discussion. Descriptive (means, standard deviations, percentages) and inferential (Kruskal-Wallice and Mann-Whitney U test) statistics were used in the analyses of the data. Factor analysis was used to group the variables.FindingsResults showed that “declining” ICFs are more negatively impacted by low construction mechanization/use of labor intensive methods, inadequate geographical reach of operations, and inadequate flow of jobs/low demand than “stunted” and “growing” ICFs. The three main domains of critical barriers to the growth of ICFs were identified in descending order of importance as low patronage, difficulty accessing funds, and business management incapacity.Research limitations/implicationsThe study recommends improvements in access to funds for ICFs by increasing the percentage of advance payments, and creating a pool of equipment for easy hire by ICFs. ICFs are advised to seek information on tendering opportunities outside their regions of domicile in order to increase their patronage.Originality/valueThis study reveals differences in the impacts of growth barriers on ICFs at different growth levels. This study also clarifies persisting barriers to the growth of ICFs [primarily construction micro, small and medium-sized enterprises (MSMEs)] from a developing country perspective using a longer list of variables.
Digital twins in lean construction: a neutrosophic AHP – BOCR analysis approach
Authors: Altan Ebru , Işık Zeynep 
Published: June 2023

PurposeIncreasing complexity in construction projects evokes interest in application of innovative digital technologies in construction. Digital twins (DT), which bring these innovative technologies together, have strong interactions with lean construction (LC). To highlight the collaborative nature of DT and LC, the paper explores the interactions between LC and DT and assesses benefits, costs, opportunities and risks (BOCR) of DT in LC to analyze significant obstacles and enablers in DT adoption in LC.Design/methodology/approachBOCR approach comprehensively considers both the positive and the negative attributes of a problem. At the first step, BOCR criteria for DT are identified through literature review and expert opinions, at the second step dependencies among BOCR criteria for DT in LC are determined by neutrosophic analytic hierarchy process (AHP), through a questionnaire survey. Integrating BOCR into neutrosophic AHP enables achieving more meaningful preference scores.FindingsCost of skilled workforce is the most important factor and opportunity to reduce waste is the second most important factor in adoption of DT in LC. The results were analyzed to rank the BOCR of adoption of DT in LC.Originality/valueThis study, in a novel way, performs BOCR analysis through neutrosophic AHP to reflect experts' judgments more effectively by neutrosophic AHP's better handling of vagueness and uncertainty. The paper provides a model to better understand the significant factors that influence adoption of DT in LC.
Religiosity scales in marketing research
Authors: Minton Elizabeth A. 
Published: June 2023

Purpose
This paper aims to identify religiosity scale usage in academic marketing articles and compare the effectiveness of different religiosity scales in predicting marketing and consumer behavior outcomes.

Design/methodology/approach
Articles (n = 397) in the top 20 marketing journals are reviewed and a follow-up study is conducted that compares 22 religiosity scales in predicting 18 marketing variables.

Findings
Most scales are from preexisting sources (64.3%), only 20% are multi-dimensional and over 58% are used in only one journal article. Only 22.5% of possible regressions in the follow-up study predicting marketing variables from religiosity scales were significant.

Research limitations/implications
This research is limited by the journals and dependent variables chosen. Implications include diversify research topics, expand publication outlets, decrease use of author-generated scales, increase use of multi-item and multi-dimensional measures, replicate findings methodologically and conceptually and make cultural context adaptations.

Practical implications
Marketers would benefit from using preexisting scales, ensuring that religiosity is measured using a multi-item measure that contains appropriate items for the dominant religious beliefs of the sample, as well as consider multi-dimensional measures to best guide marketing strategy decisions, such as target market definition.

Originality/value
This is the first research study to compare the use of religiosity scales in marketing. This offers key value to the marketing literature by highlighting tactics to take to improve consistency in research practices to increase the comparability and accuracy of findings.
Influence of digitalisation adoption level on construction project delivery in Nigeria
Authors: Okpo Henry , Ikediashi Dubem , Dania Afolabi 
Published: June 2023

PurposeThe rate of project failure across the globe seems to reinforce poor performance as a norm. However, engagement with construction digitalisation (CD) represents a departure point for improving project performance. Amidst researchers' recent empirical engagement with CD, the knowledge of the relationship model between CD and project delivery (PD) is abysmal. As a result, developing a business case for CD in developing countries has been slow due to the dearth of empirical evidence. This paper aims to investigate the influence of digitalisation on project performance.Design/methodology/approachAnchored on cross-sectional survey research design using a questionnaire survey in which a total of 183 copies of structured questionnaires were randomly distributed to medium- and large-sized construction firms operating in Abuja, Nigeria's federal capital. A total of 126 valid responses were received giving an overall response rate of 68.8%. The responses were analysed using mean item score, principal component analysis and multiple linear regression.FindingsFindings from the regression analysis reveal that digitalisation has varying levels of impact on PP measured using quality, time and cost. The relationship model with time performance is weak (r = 0.526, r2 = 0.277); on cost performance, the significant model is also weak (r = 0.502, r2 = 0.252) and moderate on quality (r = 0.663, r2 = 0.439). CD influences project cost, time and quality performance despite the weak relationship model. The results indicate that the most effective benchmark of CD is quality performance.Originality/valueThis study established the relationship between digitalisation and construction PD within the construction industry context, an area lacking research attention in emerging economies. This study is the first study in emerging economies that established the influence of digitalisation on construction PD statistically.
How maladjustment and workplace bullying affect newcomers’ turnover intentions: roles of cognitive diversity and perceived inclusive practices
Authors: Ma Zhuang , Song Linpei , Huang Jun 
Published: June 2023

Purpose
This study aims to examine newcomers experiencing maladjustment due to cognitive diversity, specifically, how maladjustment affects their turnover intentions; the mediating role of reported workplace bullying; and the buffering effect of perceived inclusive practices in the hospitality sector.

Design/methodology/approach
The authors collected time-lagged data from 403 respondents and analyzed the data through hierarchical regression analyses using statistical package for the social sciences (SPSS) 25.0.

Findings
Role ambiguity, low self-efficacy and social exclusion could each lead to newcomers’ reported workplace bullying (NRB). Perceived inclusive practices buffered the impacts of role ambiguity and social exclusion. NRB negatively mediated the relationships between role ambiguity and NRB; and social exclusion and NRB.

Practical implications
Hospitality practitioners should specify work procedures to minimize role ambiguities and record service processes to correct mistakes, reward veterans who help newcomers improve self-efficacy, invite newcomers to develop inclusive practices and review employee comments on third-party platforms to understand factors responsible for turnover intention.

Originality/value
This study contextualized cognitive diversity into newcomers’ maladjustment-bullying-turnover model in China’s hospitality industry. It highlighted the buffering effect of perceived inclusive practices in the relationships between maladjustment and reported bullying and turnover intentions among newcomers and confirmed the important role of self-efficacy in addressing adverse work events.
The roles of conflict management and psychological empowerment in virtual teams
Authors: Gupta Shubhi , Pathak Govind Swaroop , Biswas Baidyanath 
Published: June 2023

PurposeThis paper aims to determine the impact of perceived virtuality on team dynamics and outcomes by adopting the Input-Mediators-Outcome (IMO) framework. Further, it also investigates the mediating role of team processes and emergent states.Design/methodology/approachThe authors collected survey data from 315 individuals working in virtual teams (VTs) in the information technology sector in India using both offline and online questionnaires. They performed the analysis using Partial Least Squares Structural Equation Modelling (PLS-SEM).FindingsThe authors investigated two sets of hypotheses – both direct and indirect (or mediation interactions). Results show that psychological empowerment and conflict management are significant in managing VTs. Also, perceived virtuality impacts team outcomes, i.e. perceived team performance, team satisfaction and subjective well-being.Research limitations/implicationsThe interplay between the behavioural team process (conflict management) and the emergent state (psychological empowerment) was examined. The study also helps broaden our understanding of the various psychological variables associated with teamwork in the context of VTs.Practical implicationsFindings from this study will aid in assessing the consequences of virtual teamwork at both individual and organisational levels, such as guiding the design and sustainability of VT arrangements, achieving higher productivity in VTs, and designing effective and interactive solutions in the virtual space.Social implicationsThe study examined the interplay between behavioural team processes (such as conflict management) and emergent states (such as psychological empowerment). The study also theorises and empirically tests the relationships between perceived virtuality and team outcomes (i.e. both affective and effectiveness). It may serve as a guide to understanding team dynamics in VTs better.Originality/valueThis exploratory study attempts to enhance the current understanding of the research and practice of VTs within a developing economy.
An extended ISM and MICMAC method under neutrosophic environment
Authors: Zanjirchi Seyed Mahmood , Faregh Najmeh 
Published: June 2023

PurposeISM technique is one of the tools of interest in soft operations research. The soft nature of this technique has made inevitable use of indeterminacy theories. The present research attempts to develop ISM technique and MICMAC analysis in a neutrosophic space due to the complexity and uncertainty of the decision-making environment.Design/methodology/approachIn this study, single-valued triangular neutrosophic numbers is used to develop Neutrosophic ISM (NISM) and Neutrosophic MICMAC (NMICMAC). First, the general algorithm of NISM and NMICMAC is provided. In the following, the complete description of NISM steps including level value determination, Factor Leveling Algorithm and NISM digraph algorithm are presented. Finally, a description of the NMICMAC steps is described.FindingsAn illustrative example – supplier selection problem – is given to verify the effectiveness of the proposed method and in the discussion section; the comparison and analysis of different aspects of the NISM with the previous methods are discussed.Originality/valueIn this study, NISM and NMICMAC are presented for the first time, so that each pairwise comparison judgment is provided as single valued triangular neutrosophic numbers. The development of the model is continued until the final stages of calculations with neutrosophic numbers, and only in the final stage the results are crispy presented. In addition, not only the factors of process are leveled, but at each level the factors are lined up and their importance is determined.
Overview analysis of the regulation of insider trading in Zimbabwe during the corona virus pandemic
Authors: Chitimira Howard 
Published: June 2023

Purpose
It is important to note that insider trading is currently outlawed under the Securities Act 17 of 2004 (Chapter 24: 25) as amended (Securities Act) in Zimbabwe. This Act enumerates some practices that may give rise to insider trading liability in the Zimbabwean financial markets. Nonetheless, numerous challenges, such as the lack of adequate financial resources, the lack of sufficient persons with the relevant skills and expertise on the part of the enforcement authorities, lack of political will, inadequacy of insider trading provisions, poor cooperation and collaboration between the relevant authorities and the ongoing coronavirus (Covid-19) pandemic have negatively impeded the effective regulation and combating of insider trading in Zimbabwe. To this end, the author explores the stated challenges and recommend measures that could be used by regulatory bodies and other relevant enforcement authorities to enhance the regulation and combating of insider trading in the Zimbabwean financial markets. This study aims to enhance the detection and combating of insider trading in Zimbabwe.

Design/methodology/approach
A qualitative research methodology is used through the analysis of relevant legislation and case law.

Findings
It is hoped that the findings and recommendations made in this study will be considered by the Zimbabwean policymakers.

Research limitations/implications
The study does not use empirical research methodology.

Practical implications
The findings and recommendations made in this study could enhance the combating of insider trading activities in Zimbabwe.

Social implications
The study seeks to curb insider trading in the Zimbabwean financial markets and financial institutions in the wake of the covid-19 pandemic-related regulatory and enforcement challenges.

Originality/value
The study provides original research on the regulation and combating of insider trading activities in Zimbabwe.
Study on the influence of vent area on porosity-controlled wood crib compartment fires prior to flashover
Authors: Narang Aishwarya , Kumar Ravi , Dhiman Amit Kumar , Pandey Ravi Shankar , Sharma Pavan Kumar 
Published: June 2023

PurposeThis study describes a series of experiments investigating the upper hot layer temperature profile in a confined space under different ventilation conditions for porosity-controlled wood crib fires for pre-flashover conditions.Design/methodology/approachFull-scale compartment (4 m × 4 m × 4 m) experiments were carried out for four-door openings, i.e. 100%, 75%, 50% and 25% of the total vent area (2 m × 1 m) with the wood crib as a fuel load. The temperature of the upper hot smoke layers of the compartment was recorded with the help of four layers of thermocouples for varying vent areas.FindingsThe effect of ventilation on the properties, i.e. mass loss rate, enclosure temperature, heat release rate and carbon monoxide (CO) gas concentration, has been measured and analyzed. The effect of ventilation on heat flux and flame temperature has also been studied. Compartment gas temperature has been examined by five wood crib burning stages: Ignition, growth, steady burning, recess and collapse.Originality/valueFindings demonstrate that the influence of vent openings varies for the burning parameters and upper layer temperature of the compartment. The current results are beneficial in analyzing thermal risks concerning compartment fire and fire safety engineering projects.
Employees' HR attributions count: the effects of high-performance work systems on employees' thriving at work and emotional exhaustion
Authors: Cao Man , Zhao Shuming , Chen Jiaxi , Lv Hongjiang 
Published: June 2023

PurposeAlthough prior research has documented substantive knowledge of the benefits of high-performance work systems (HPWS), results regarding both sides of HPWS are inconsistent. To reconcile these inconsistencies, the authors identified two specific HR attributions—employee well-being HR attribution and performance HR attribution, and examined their roles in the relationship between team-level HPWS and employees' thriving at work and emotional exhaustion.Design/methodology/approachThe authors collected multi-source data from 36 team leaders and 181 individuals. Given the nested nature of the data, the authors used Mplus 7.4 to conduct multilevel structural equation modeling for hypothesis testing.FindingsThe results showed that team-level HPWS and employee well-being HR attribution interact to affect psychological availability, which subsequently promotes thriving at work. However, team-level HPWS and employee performance HR attribution do not interact to influence role overload/psychological availability; team-level HPWS and employee well-being HR attribution do not interact to affect role overload.Originality/valueCurrent literature has overlooked identifying key contingencies for both sides of HPWS effects on employee outcomes. Therefore, this study developed a mediated moderation model and incorporated HR attributions to explore two distinct pathways by which HPWS affects employees' thriving at work and emotional exhaustion. The present study helps to reconcile the inconsistent findings regarding the HPWS double-edged sword nature. In addition, the authors focused on HPWS at the team level, which is also underexplored in the existing HPWS research.