bluuebunny/crossref_metadata_2025_split huggingface dataset:
The interactive impact of tax avoidance and tax risk on the firm value: new evidence in the Tunisian context
Authors: Guedrib Mouna , Marouani Ghazi 
Published: January 2023

PurposeThe purpose of this study is to examine the interactive impact of tax avoidance and tax risk on the firm value.Design/methodology/approachThis study covers 290 observations on non-financial corporations listed on the Tunisian Stock Exchange for the period ranging from 2008 to 2020, using the multiple linear regression technique.FindingsThe results show that tax avoidance positively affects the firm value while tax risk has a negative influence on the company value. More importantly, tax risk moderates the positive impact of tax avoidance on the firm value. Accordingly, tax avoidance must be considered in conjunction with tax risk when studying the effect on the firm value. The findings of additional analyses indicate that when tax avoidance is associated with a high level of tax risk, it negatively affects the firm value. Thus, investors negatively rate the high-risk tax avoidance.Research limitations/implicationsThe major limitation of this study is that it focuses only on Tunisian listed companies since their financial statements are publicly available. Although the sample is relatively small due to the problem of data availability, it is satisfactory owing to the twelve-year sampling period (from 2008 to 2020). Research implications- The results obtained are of great interest to researchers as they should be more careful in simply using effective tax rates as a measure of risky or aggressive tax avoidance.Practical implicationsThe findings may signal the need for Tunisian firm managers to consider spillovers when adopting risky tax avoidance strategies and to implement a tax risk management policy within the firm. They are also substantial for Tunisian regulators to create requirements for reporting risky tax avoidance practices in the company annual reports to protect the investors’ rights and the society interest in general. The results are also useful for the investors who would like to make good decisions with respect to tax planning strategies. It is not enough to rely on the Effective Tax Rate (ETR) to judge whether or not tax planning is risky. Volatile ETRs, as a proxy of the tax risk, can be useful for them in decision-making.Social implicationsThe results also highlight that risky tax avoidance decreases the firm value, and thus confirm the negative repercussions that such behavior can have not only on the firm, but also on the society in general, as the corporate tax contributes to covering the State public expenditure. Hence, it is considered a general concern.Originality/valueThe present study differs from others in the existing literature. In fact, it examines the joint effect of tax avoidance and tax risk on the firm value for Tunisian listed companies which are characterized by the predominance of agency conflicts between major shareholders and minor ones. Therefore, the authors seek to investigate if small shareholders can penalize risky tax avoidance practices by decreasing the firm value.
What determines the presence of women on corporate boards? Empirical evidence from emerging markets
Authors: Ahmadova Gozal , Valenzuela-Ortiz Andrea 
Published: January 2023

Purpose
This study aims to understand what drives firms towards board gender diversity in emerging markets. The authors examine the effect of regulative, normative and cognitive pressures on board gender diversity and the moderating effect of national governance quality.

Design/methodology/approach
This study tested the hypotheses using unbalanced panel data for the period between 2014 and 2019, which includes 1,384 observations of 380 different firms located in emerging markets.

Findings
The results reveal that board gender diversity is directly conditioned by normative pressures (women’s economic and educational empowerment). This relationship becomes stronger if firms are located in countries with high governance capacity. Interestingly, this study finds that regulative and cognitive pressures do not enhance women’s presence on boards if they are not accompanied by strong national governance.

Originality/value
Although we have learned in recent years about how women’s presence on boards brings positive corporate outcomes, we know little about how country-level antecedents foster or hinder this gender diversity. This paper expands knowledge of the way gender-related institutions affect a firm’s board gender diversity, and these findings have policy implications for firms, policymakers, the government and other institutions.
Comparison of population-based algorithms for parameter identification for induction machine modeling
Authors: Benninger Moritz , Liebschner Marcus , Kreischer Christian 
Published: January 2023

Purpose
Monitoring and diagnosis of fault cases for squirrel cage induction motors can be implemented using the multiple coupled circuit model. However, the identification of the associated model parameters for a specific machine is problematic. Up to now, the main options are measurement and test procedures or the use of finite element method analyses. However, these approaches are very costly and not suitable for use in an industrial application. The purpose of this paper is a practical parameter identification based on optimization methods and a comparison of different algorithms for this task.

Design/methodology/approach
Population-based metaheuristics are used to determine the parameters for the multiple coupled circuit model. For this purpose, a search space for the required parameters is defined without an elaborate analytical approach. Subsequently, a genetic algorithm, the differential evolution algorithm and particle swarm optimization are tested and compared. The algorithms use the weighted mean squared error (MSE) between the real measured data of stator currents as well as speed and the simulation results of the model as a fitness function.

Findings
The results of the parameter identification show that the applied methodology generally works and all three optimization algorithms fulfill the task. The differential evolution algorithm performs best, with a weighted MSE of 2.62, the lowest error after 1,000 simulations. In addition, this algorithm achieves the lowest overall error of all algorithms after only 740 simulations. The determined parameters do not completely match the parameters of the real machine, but still result in a very good reproduction of the dynamic behavior of the induction motor with squirrel cage.

Originality/value
The value of the presented method lies in the application of condition-based maintenance of electric drives in the industry, which is performed based on the multiple coupled circuit model. With a parameterized model, various healthy as well as faulty states can be calculated and thus, in the future, monitoring and diagnosis of faults of the respective motor can be performed. Essential for this, however, are the parameters adapted to the respective machine. With the described method, an automated parameter identification can be realized without great effort as a basis for an intelligent and condition-oriented maintenance.
Interrelationships among lean HRM practices and their impact on firm performance: a comparison between the Jordanian and German models
Authors: Ta'Amnha Mohammad , Jreissat Mohannad , Samawi Ghazi , Jraisat Luai , Bwaliez Omar M. , Kumar Anil , Garza-Reyes Jose Arturo , Upadhyay Arvind 
Published: January 2023

Purpose
Lean management is a contemporary management system that firms adopt to boost their performance. Lean management can be integrated with human resources management to develop a new concept of lean human resources management (LHRM). This entails the implementation of several practices. However, the LHRM–performance paradigm remains underexplored in the literature. Hence, this study aims to examine the interrelationships between LHRM practices and the impacts of those practices on firm performance (FP).

Design/methodology/approach
Using two equal-sized samples (n = 250 each) of manufacturing firms in Jordan and Germany, this study proposes two structural equation models (i.e. a Jordanian and a German models) depicting the interrelationships between LHRM practices and the impacts of those practices on FP. After testing these models, a comparison between them is conducted, producing findings with theoretical and practical implications.

Findings
The main findings of this study indicate that the average implementation of LHRM practices among German manufacturing firms is at a higher level than the average implementation among Jordanian firms. The findings also support the proposed interrelationships between LHRM practices and the impact of those practices on FP for both the Jordanian and German models.

Originality/value
To the best of the authors’ knowledge, this study is among the first to highlight the proposed relationships, both in general and in the context of comparing developed and developing countries. Its findings have important implications that can enable manufacturing managers to benefit from the implementation of LHRM practices to enhance FP in different contexts. These findings provide valuable insights for human resource managers and decision-makers and open several avenues for future research.
The economics of art: price determinants and returns on investment in Indian paintings
Authors: Gurjar Shailendra , Ananthakumar Usha 
Published: January 2023

PurposeThe valuation of artworks is challenging since their value encompasses economic, social and cultural values. This study examines two specific questions about the economics of Indian art market: first, the determinants of the price of paintings by Indian artists and second, the risk and return characteristics of investment in Indian paintings. The authors also analyze the role of local context for both questions.Design/methodology/approachThis study uses 8,865 paintings that are auctioned between January, 2000 and June, 2018. A generalized additive model (GAM) is employed to identify the determinants of auction prices and estimate art market price index.FindingsThe results indicate that the price of paintings in the Indian market is impacted by both global and local factors. Consistent with the previous research, this study finds that provenance, literature, living status of an artist, artist reputation, auction house, location and gender determine prices. However, the unique behavior of artwork medium and art movement affiliation in the Indian art market signifies the importance of local context in the valuation of artworks. An analysis of the second aspect of the study, i.e. risk and return characteristics of art investment, suggests that though overall art market returns are not lucrative, there are sub-sections in the market that outperform stocks and other assets. Further, the Indian art market shows a weak or negative correlation with other assets, thus making it a good candidate for a diversified portfolio. One of the important findings of this study is that artworks created by artists associated with the Bombay Progressive Artists' Group (PAG) command a significant price premium over all other artworks. Moreover, the average return on investment in paintings by artists affiliated to the Bombay PAG is not only significantly better than other art movements but also higher than all other art assets.Originality/valueThis study contributes to the growing literature on the economics of art market by providing a comprehensive analysis of the economics of Indian paintings. This research highlights the importance of local factors in price determination and on the risk and return characteristics of art investment. To the best of the authors’ knowledge, it is the most comprehensive study of the economics of Indian painting market and the first study to identify the relationship between Indian art movements and prices of paintings and returns on investment in paintings.
Integrated reporting quality and sustainability performance: does firms' environmental sensitivity matter?
Authors: Appiagyei Kwadjo , Donkor Augustine 
Published: January 2023

PurposeThis study examines the effect of the environmental sensitivity of firms on the relationship between integrated reporting (IR) quality and sustainability performance. Prior research works focus on the nexus between IR quality and sustainability performance with little attention to factors that moderate this relationship.Design/methodology/approachOrdinary least squares (OLS) and other robust estimations are employed to analyse the data of firms on the Johannesburg Stock Exchange (JSE).FindingsThis study finds a positive association between IR quality and sustainability performance. However, the strength of this relationship is found to be weaker among environmentally sensitive firms, thereby raising concerns that such firms may be reporting less sustainability information with the mandatory implementation of IR on the JSE.Practical implicationsThe findings highlight the need for regulatory bodies to consider additional sustainability disclosure requirements for firms in environmentally sensitive industries.Social implicationsThe findings should make regulatory bodies aware of the possible actions of environmentally sensitive firms in relation to sustainability information within a mandatory setting of IR.Originality/valueThe study extends the existing literature on IR and sustainability performance by considering the effect of firm environmental sensitivity as a moderating factor.
Religiocentrism in consumption: a literature review
Authors: Kamarruddin Nur Nadia Adjrina , Islek Mahmut Sami 
Published: January 2023

Purpose
This paper aims to conceptually extend the religious aspect of consumption beyond the intrinsic motivation, i.e. religiosity, to a broader consideration of its social and cultural surroundings by highlighting the concept of “religiocentrism”.

Design/methodology/approach
The paper is conceptual and qualitative. It explores the concept of religiocentrism in several disciplines, including theology, politics, sociology, marketing and consumption.

Findings
The paper introduces the concept of religiocentrism in understanding religious consumption and marketing among consumers within a religious context. This paper further discusses the origin of the term religiocentrism; religiocentrism as looking beyond the intrinsic motivation, i.e. religiosity, religiocentrism from the social identity theory; past research on religiocentrism in theology, politics, sociology, education, marketing and consumption, as well as suggesting potential future research in religiocentrism within marketing and consumption studies.

Research limitations/implications
The lack of research relating to religiocentrism in marketing makes the depth of the discussion rather limited. This paper, however, does not discuss the term religiocentrism from the theology roots but focuses more on the marketing and consumption aspects of religiocentrism.

Originality/value
Several research papers exist within the different disciplines about religiocentrism. However, to the best of the authors’ knowledge, it can be argued that this paper is one of its kind to highlight the concept of “religiocentrism” in consumption and marketing that considers the social and cultural surroundings.
A history of theories of decision-making and technologies for observation in the service of marketing
Authors: Penrod Joshua M. 
Published: January 2023

Purpose
Brain and behavioral research is a hallmark of knowledge and understanding within modern society and has taken on greater importance in the commercial context; as this area unfolds, the intersection of the science, technology and marketing is an important and topical area for exploration.

Design/methodology/approach
This work tracks the parallel history of the technologies and science of the brain because it grows in relevance for the study of marketing and consumer behavior. It is an historical review of the usage of technologies to measure brain activity and behavior, parallel to the development of psychological theories created to account for human decision-making from the 1940s until the present.

Findings
This essay presents a new conception of “closure” and “momentum,” as envisioned by social construction of technology and technological momentum theories, arriving at a new concept for inclusion called “convergence” which offers a multifactor explanation for the acceptance, technical implementation and its commercial application.

Originality/value
It is an original adaptation of theories from across several fields that yields insight into the integration of science, technology, society and business.
Zakat administration reformation towards an effective and efficient zakat revenue generation
Authors: Saad Ram Al Jaffri , Ahmi Aidi , Sawandi Norfaiezah , Abdul Aziz Norazita Marina 
Published: January 2023

Purpose
This study aims to identify the inputs from zakat administrators and experts needed for more efficient and effective zakat revenue generation.

Design/methodology/approach
Face-to-face interviews with zakat executives, administrators and experts are conducted to collect data.

Findings
The findings show three components of input required in the zakat transformation: environment, resources and history. The environmental component comprises five sub-components: companies, banks, zakat recipients, individual zakat payers and the legislative, while the resource sub-components comprise tangible and intangible resources. For history, two components, namely, achievements and challenges, need to be taken into account by the zakat administration.

Research limitations/implications
This study’s main implication is that the components proposed in this study can serve as the basis for developing new strategies for improving zakat collection and distribution management to achieve a more efficient and effective level.

Practical implications
This study will be helpful for policymakers, especially zakat authorities, on how to enhance their administration.

Originality/value
The model developed in this study will help the zakat administration to reform and enhance zakat compliance and zakat revenue generation.
Does pickup service quality explain buy online pickup in-store service user's citizenship behavior? Moderating role of product categories and gender
Authors: Natarajan Thamaraiselvan , Ramanan Deepak V. , Jayapal Jegan 
Published: January 2023

PurposeBuilding on stimulus organism response theory, the current study examines the influence of pickup service quality of buy online, pickup in-store (BOPIS) service on the BOPIS users' satisfaction, trust and commitment, subsequently leading to customer citizenship behavior (CCB). It examines the proposed relationships against boundary conditions, product categories and gender.Design/methodology/approachThe research is descriptive, quantitative and cross-sectional investigation. It was conducted using data collected from 401 Indian omnichannel shoppers using a validated self-administered questionnaire. The proposed conceptual model was tested using Partial Least Squares-Structural Equation Modeling (PLS-SEM) and Partial Least Squares-Multi-group analysis (PLS-MGA).FindingsThe results indicate that pickup service quality in BOPIS positively impacts all the dimensions of relationship quality of the BOPIS users. Satisfaction and commitment directly affect CCB. However, trust impacts CCB indirectly through commitment. The moderating effect of the product category purchased and gender on specified relationships was tested. Results revealed the impact of pickup service quality on BOPIS users' trust and commitment differed across product categories. More impact was seen among users who purchased shopping and specialty goods. The study also found that trust-driven citizenship behavior was seen more among female BOPIS users when compared to males.Research limitations/implicationsThe study is carried out on the Indian population, where omnichannel retailing is still nascent.Originality/valueThis study addresses the gap to investigate the value co-creation behavior (CCB) in the omnichannel retail context among BOPIS users. This study is the first to show that in-store pickup service quality in BOPIS might affect customer citizenship behavior through relationship quality dimensions, assessed against boundary conditions such as the product category and BOPIS user gender.
Popular… to a Point: The Enduring Political Challenges of the Public Option
Authors: MCINTYRE ADRIANNA , BLENDON ROBERT J. , BENSON JOHN M. , FINDLING MARY G. , SCHNEIDER ERIC C. 
Published: January 2023

Policy Points
A decade after failing to make it into the Affordable Care Act, the public option reemerged as a health reform goal at both the national and state levels, with polls reporting strong, bipartisan support.
A 2020 poll that probed both support for one public option approach (Medicare “buy‐in”) and attitudes toward government suggests that differences in these attitudes could plague reform advocates’ efforts.
Although the COVID‐19 pandemic viscerally highlighted the need for a more coherent health care system—including universal coverage—other recent evolutions in the broader US political context could undermine reform.
Quantifying waste and its costs in hospital foodservices
Authors: Collins Jorja , Porter Judi 
Published: January 2023

AbstractAimTo measure the amount of different types of food and food packaging waste produced in hospital foodservice and estimate the cost associated with its disposal to landfill.MethodA foodservice waste audit was conducted over 14 days in the kitchens of three hospitals (15 wards, 10 wards, 1 ward) operating a cook‐chill or cook‐freeze model with food made offsite. The amount (kg) of plate waste, trayline waste and packaging waste (rubbish and recycling) was weighed using scales and the number of spare trays and the food items on them were counted. Waste haulage fees ($AU0.18/kg) and price per spare tray item were used to calculate costs associated with waste.ResultsOn average there was 502.1 kg/day of foodservice waste, consisting of 227.7 kg (45%) plate waste, 99.6 kg (20%) trayline waste and 174.8 kg (35%) packaging waste. The median number of spare trays was 171/day, with 224 items/day on them worth $214.10/day. Only 12% (20.4 kg/day) of packaging waste was recycled and the remaining 88% (154.4 kg/day) was sent to landfill along with food waste at two hospitals. Overall 347.3 kg/day was sent to landfill costing $62.51/day on waste haulage fees, amounting to 126.8 tonnes and $22 816.15 annually.ConclusionA substantial amount of waste is generated in hospital foodservices, and sending waste to landfill is usual practice. Australia has a target to halve food waste by 2030 and to achieve this hospital foodservices must invest in systems proven to reduce waste, solutions recommended by policy advisors (e.g., waste auditing) and waste diversion strategies.