bluuebunny/crossref_metadata_2025_split huggingface dataset:
COVID-19 outbreak and earnings management practice: case of Tunisia
Authors: Garfatta Riadh , Hamza Mouna , Zorgati Imen 
Published: April 2023

PurposeThis article attempts to investigate the impact of COVID-19 outbreak on the earnings management (EM) for listed Tunisian companies.Design/methodology/approachThe study focuses on both accrual-based and real EM (REM) practices. With panel data, the authors employ the multiple regression approach and the generalized least squares (GLS) estimate method. The sample is made up of 41 listed companies observed from the first half of 2016 to the second half of 2020.FindingsThis study finds that, during the pandemic period, Tunisian firms use decreasing income discretionary accruals. Also, with regard to REM, the COVID-19 variable displays a negative response coefficient but of lesser magnitude.Research limitations/implicationsThis study's findings can help Tunisian authorities, listed companies and market investors to better understand EM practices during a negative shock and to better understand the various internal and external factors influencing the quality of financial reporting. These findings may contribute, also, significant EM implications for scholars interested in other emerging markets. As limitations, the authors point out mainly to the small sample size used in this study and that the authors used a single model, namely the modified Jones model (1995), to measure the accounting EM. Also, the authors used a binary variable as a proxy for the COVID- 19 pandemic.Originality/valueTo the best of authors’ knowledge, it is the first in Tunisia, if not in Africa, to examine the impact of the COVID-19 pandemic on EM practices. Second, this study builds on previous work by examining both the accrual-based EM and the REM.
“Crafting your own success”: a time-lagged study on the mediating role of job crafting dimensions in the relationship between protean career and career success
Authors: Lo Presti Alessandro , van der Heijden Beatrice , Briscoe Jon P. , De Rosa Assunta 
Published: April 2023

PurposeAs the notions of protean career and job crafting share a common emphasis on self-management, proactivity and customization, this study aimed to examine if the associations between protean career, subjective and objective career success were mediated by job crafting, assessed via its three main dimensions (i.e. increasing structural job resources, increasing social job resources and increasing challenging job demands).Design/methodology/approachThe authors sampled 594 Italian employees using a time-lagged research design: protean career was assessed at T1 and job crafting and career success at T2. Responses were analyzed through structural equation modeling.FindingsThis study’s results showed that increasing structural job resources mediated the association of protean career with subjective career success, while increasing challenging job demands mediated its association with objective career success.Originality/valueIn contrast to previous studies, in this contribution, the mediating role of job crafting is disentangled by taking into account its three respective dimensions. Additionally, the authors included both forms of career success as outcomes of protean career. Implications for future research and practical recommendations are presented and discussed.
Modeling the relationship between value management implementation phases, critical success factors and overall project success
Authors: Kineber Ahmed Farouk , Othman Idris , Oke Ayodeji Emmanuel , Chileshe Nicholas , Zayed Tarek 
Published: April 2023

Purpose
This study aims to develop an overall project success (OPS) model by investigating the mediation impact of value management (VM) implementation between VM critical success factors (CSFs) and OPS as well as the moderation impact of VM CSFs between VM implementation and OPS.

Design/methodology/approach
In total, 335 structured questionnaires were administered to relevant stakeholders in the study area. The research used a partial least square structural equation modeling (PLS-SEM) to model the relationship among VM implementation, CSFs and OPS.

Findings
The results revealed that there is an indirect positive and significant correlation among the variables. The model prediction analysis also significantly impacted with 59.9% on OPS by setting VM implementation as a mediator variable and 61% by setting VM CSFs as a moderation variable.

Practical implications
This research work will serve as a guide or benchmark for decision-makers who want to use VM to improve the success of their building projects.

Originality/value
This study fills the knowledge gap by identifying and emphasizing the impact of VM CSFs and activities on OPS.
Learning latent dynamics with a grey neural ODE prediction model and its application
Authors: Sapnken Flavian Emmanuel , Ahmat Khazali Acyl , Boukar Michel , Nyobe Serge Luc Biobiongono , Tamba Jean Gaston 
Published: April 2023

PurposeIn this study, a new neural differential grey model is proposed for the purpose of accurately excavating the evolution of real systems.Design/methodology/approachFor this, the proposed model introduces a new image equation that is solved by the Runge-Kutta fourth order method, which makes it possible to optimize the sequence prediction function. The novel model can then capture the characteristics of the input data and completely excavate the system's evolution law through a learning procedure.FindingsThe new model has a broader applicability range as a result of this technique, as opposed to grey models, which have fixed structures and are sometimes over specified by too strong assumptions. For experimental purposes, the neural differential grey model is implemented on two real samples, namely: production of crude and consumption of Cameroonian petroleum products. For validation of the new model, results are compared with those obtained by competing models. It appears that the precisions of the new neural differential grey model for prediction of petroleum products consumption and production of Cameroonian crude are respectively 16 and 25% higher than competing models, both for simulation and validation samples.Originality/valueThis article also takes an in-depth look at the mechanics of the new model, thereby shedding light on the intrinsic differences between the new model and grey competing models.
Airbnb vs hotel? Customer selection behaviors in upward and downward COVID-19 trends
Authors: Nicolau Juan Luis , Sharma Abhinav , Shin Hakseung , Kang Juhyun 
Published: April 2023

Purpose
To provide a dynamic view on accommodation choice behaviors during the pandemic, this study aims to examine the impact of recent trends on prospective travelers’ preferences for hotels and Airbnb.

Design/methodology/approach
The paper adopts a mixed methods approach that incorporates three independent studies (experimental analysis, online search pattern analysis and an econometric event study) to understand customer decision-making behaviors.

Findings
The findings indicate that travelers prefer Airbnb entire flats/apartments to hotels when the pandemic is trending upward. This result externally validates travelers’ preference toward Airbnb during periods of high risk. Interestingly, when the trends go downward, however, the same behavioral pattern was not identified.

Research limitations/implications
This study provides important empirical insights into how the evolution of health crises influence customer decision-making for hotels and Airbnb. Future research needs to consider the role of socio-demographic factors in accommodation selection behaviors and examine how travelers react to cleanliness levels between Airbnb and hotels.

Originality/value
As one of initial studies that empirically examine Airbnb customers’ decision-making behaviors in the context of the COVID-19 pandemic’s trends, this study provides a dynamic view on how the evolution of the pandemic influences accommodation choice behaviors.
(Un)Learning sustainability practices in a multi-tiered supply chain: an interpretive study
Authors: Santos Karina A. , Silva Minelle E. , Pereira Susana Carla Farias 
Published: April 2023

PurposeAlthough the number of studies that investigate supply chain sustainability learning has increased, little is known about the way sub-suppliers build knowledge and learn sustainability practices. Thus, moving beyond merely investigating the accumulation of knowledge, this research explores sub-suppliers’ knowing that supports the learning of sustainability practices in a multi-tiered food supply chain.Design/methodology/approachIn the conduct of this interpretive research in South Brazil, two ethnographies were completed during 74 days of observations to understand similarities and differences between certified and non-certified sub-suppliers with respect to sustainability practices. As part of our research conducted in the context of poultry production, secondary data and data gathered through semi-structured interviews with representatives of the buyer and first-tier supplier firms were used to provide a better comprehension of the multi-tiered supply chain context. Then, we executed an interpretive textual analysis.FindingsOur investigation explored six vignettes to reveal ways of learning sustainability practices in terms of waste management, biosecurity and animal welfare. Although the buyer firm requested these practices, we noted that the first-tier supplier was responsible for translating the practices to sub-suppliers. Moreover, we found that sustainability learning was shaped by the sub-supplier context embodied in knowledge through knowing. The ways of learning were related to sharing knowledge between experts and novices with the support of material practices; however, knowledge was also gained by unlearning some knowledge shared by the supplier. Sustainability practice learning, thus, was performed in a space of learning via knowledge creation among practitioners.Practical implicationsRecognising how sustainability learning happens in a multi-tiered supply chain context can help managers to develop plans to implement sustainability practices that will broaden their sustainability knowledge.Originality/valueUnlike previous studies on supply chain sustainability learning, we reveal ways that sustainability practices emerge from knowledge that results from sub-suppliers’ knowing. We also explain how unlearning can consciously occur in several situations of sustainability learning.
Fear of the COVID-19 pandemic and IPO aftermarket liquidity in ASEAN-5
Authors: Wigantini Ghea Revina , Nainggolan Yunieta Anny 
Published: April 2023

Purpose
This study aims to examine the relationship between the fear index and initial public offering (IPO) aftermarket liquidity in ASEAN during the bearish time, the COVID-19 pandemic.

Design/methodology/approach
This study uses random effect panel regression analysis using two proxies of IPO aftermarket liquidity, namely, volume and turnover, on data of 90 IPO companies in the ASEAN-5 countries over four study periods: 30, 60, 90 and 100 days, after their IPOs.

Findings
The results indicate that the COVID-19 fear index significantly affects liquidity for all periods. The fear index decreases the stock aftermarket liquidity of ASEAN-5 IPO companies. The findings are consistent with additional tests.

Originality/value
This study initiates research during the COVID-19 pandemic in ASEAN-5 countries. Furthermore, while the other studies examine the stock performance of existing listed companies, this study focuses exclusively on the liquidity of companies that went public through IPOs in 2020.
The use of climate information in humanitarian relief efforts: a literature review
Authors: Yan Qifeng 
Published: April 2023

PurposeThis paper aims to provide a systematic literature review of the state-of-the-art applications of climate information in humanitarian relief efforts, to further the knowledge of how climate science can be better integrated into the decision-making process of humanitarian supply chains.Design/methodology/approachA systematic literature review was conducted using a combination of key search terms developed from both climate science and humanitarian logistics literature. Articles from four major databases were retrieved, reduced and analyzed.FindingsThe study illustrates the status of application of climate information in humanitarian work, and identifies usability, collaboration and coordination as three key themes.Originality/valueBy delivering an overview of the current applications and challenges of climate information, this literature review proposes a three-phase conceptual framework.
The role of health and safety protocols and brand awareness for the recovery of hotel activity following a health crisis
Authors: Polo-Peña Ana Isabel , Andrews Hazel , Torrico-Jódar Javier 
Published: April 2023

PurposeThis paper examines whether following a health crisis the use of health and safety protocols and hotel brand awareness influences hotel perceived value and intention to visit.Design/methodology/approachUsing an experimental design, the study evaluates the effectiveness of the use of health and safety protocols and the moderating effect of brand awareness on perceived value and intention to visit.FindingsThe results show that the hotels using health and safety protocols (compared to those that do not use them) will achieve a higher perceived value and intention to visit. In addition, the awareness of brand does not moderate the effect of the health and safety protocols on perceived value and intention to visit.Practical implicationsThis research identifies mechanisms for future consideration by hotel companies to promote the recovery of their activity after a health crisis. Specifically, using health and safety protocols will result in the market evaluating the brand more highly and produce a greater intention to visit. At the same time, the research indicates that regardless of whether the brand is well-known or not, the use of a health and safety protocol is advantageous.Originality/valueThis study offers new insights that can be useful for developing a resilient hotel sector in the face of future health crises. Specifically, the results show progress in understanding the effects that the use of health and safety protocols and brand awareness have on key consumer variables for the recovery of the sector in a post-pandemic context.
Role stress and organizational commitment in the service industry: a moderated mediation model of job burnout and transformational leadership
Authors: Ul Hassan Faqir Sajjad , Karim Wajahat , Shah Hassan Ahmed , Khan Naqeeb Ullah 
Published: April 2023

PurposeUnder the tenets of conservation of resources and role theories, this study has aimed to draw up and test a moderated-mediation model. The model postulates job burnout (JB) as a mediator between role stress (RS) and organizational commitment (OC) while transformational leadership (TFL) as a moderator to such mediation.Design/methodology/approachFor this cross-sectional study, multisource field data from the service industry was collected using a convenient sampling procedure. A total of 354 employees participated in the anonymous survey. The proposed model of the study was tested with a hierarchical regression approach using Hayes PROCESS macro.FindingsThe data fitted best for the four-factor measurement model of the study. Afterward, the authors found that RS directly affected employees’ perception of OC. The relationship between RS and OC was partially mediated by JB. The authors ascertained the transformational leader’s buffering role between the RS-JB relationship and the transformational leader’s contingent indirect effect as well.Originality/valueThis research is a first-of-its-kind investigation into enlightening the direct and indirect link via JB between RS and OC and the moderating effect of TFL on such indirect effect in a rarely studied organizational setting of a developing country.
Ethical leadership and employee unethical behavior: a dual-processing model
Authors: Gan Chenjing , Cheng Chi-Ying , Chai Yandong , Yang Linbo 
Published: April 2023

PurposeThis study seeks to apply a dual-processing model to understand how ethical leadership prohibits employee unethical behavior through both employee deontic justice and distributive justice.Design/methodology/approachA survey research was conducted with 62 supervisors and 244 subordinates of 17 firms collected at 2 time points separated by approximately 3 weeks in People's Republic of China.FindingsA multilevel modeling analysis was used to test the dual-processing model. The results showed that both employee deontic justice (moral intuition process) and distributive justice (deliberate reasoning process) significantly mediate the negative relationship between ethical leadership and employee unethical behavior.Practical implicationsAs traditional ethics-training approaches mainly focus on developing the deliberate decision-making process driven by distributive justice, the authors' dual-processing model suggests that moral intuition led by deontic justice is equally important and could significantly inhibit employee unethical behavior. Applying the proposed dual-processing model in the ethics training can enhance the effectiveness of employee moral training.Originality/valuePrevious studies have studied the deliberate reasoning process and moral intuition on employee unethical behavior independently. This study contributes to the current literature by a comprehensive dual-processing model which demonstrates equal impact of employee deontic justice and distributive justice led by ethical leadership on the inhibition of employee unethical behavior.
A tale from extensive readers in an online extensive reading classroom
Authors: Machfudi Moch Imam , Ferdiansyah Sandi 
Published: April 2023

PurposeWhile extensive reading has been widely implemented in face-to-face settings, few studies have examined how extensive reading in online classrooms is enacted. The present study aims to explore students' voice in online extensive reading classrooms.Design/methodology/approachThis brief report is part of classroom action research. It involved 3 undergraduate students majoring in English education who undertook extensive reading course during the COVID-19 pandemic. The participants documented their reading experience through digital storytelling (DST) at the end of the semester. Data from the DST were collected and analyzed using thematic analysis with narrative approach.FindingsThe story began with the recollection of the participants' memories in the past when they studied English. It then moved to students expressing meeting the intersection between challenges and opportunities when becoming an extensive reader. The digital story ended with a reflection on the action of the participants when engaged in extensive reading and its learning tasks. The present research suggests that extensive reading teachers should involve students in meaningful but flexible online activities to develop reading habit and interest, particularly during the COVID-19 pandemic.Originality/valueAmple studies have investigated how students experience extensive reading class situated in either online or offline setting. However, few studies have explored students' voices when they have to do extensive reading online during university closure due to COVID-19 pandemic. In addition, this study investigates students' voice from DST as a data collection technique.
Development of placental lesions after recovery from COVID‐19 during pregnancy: case–control study
Authors: Milot C. , Koch A. , Averous G. , Mayeur S. , Deruelle P. 
Published: April 2023

AbstractObjectiveTo study whether the occurrence and type of placental lesions vary according to the time of onset of COVID‐19 in pregnant women.DesignCase–control study.SettingDepartments of Gynaecology‐Obstetrics and Pathology, Strasbourg University Hospital, France.PopulationCases were 49 placentas of women with COVID‐19. Controls were 50 placentas from women who had a past history of molar pregnancy. COVID‐19 placentas were categorised based on whether birth occurred at more or less than 14 days post‐infection.MethodsComparison between case and controls.Main outcome measuresMaternal and neonatal outcomes were recorded. Macroscopic and microscopic examination of the placentas was performed.ResultsThe rate of vascular complications was higher in the COVID groups than in the controls (8 [16.3%] versus 1 [2%], p = 0.02). Signs of fetal (22[44.9%] versus 13 [26%], p = 0.05) and maternal (44 [89.8%] versus 36 [72.0%], p = 0.02) vascular malperfusion and signs of inflammation (11 [22.4%] versus 3 [6.0%], p = 0.019) were significantly more common in the COVID‐19 groups than in the control group. Fetal malperfusion lesions (9 [39.1%] versus 13 [50.0%], p = 0.45) and placental inflammation (4 [17.4%] versus 7 [26.9%], p = 0.42) rates were not significantly different between the two COVID‐19 groups. Chronic villitis was significantly more common when the delivery occurred >14 days after infection than in the group that delivered <14 days after infection (7 [26.9%] versus 1 [4.4%], p = 0.05).ConclusionsOur study suggests that SARS‐COV‐2 induces placental lesions that evolve after disease recovery, especially with the development of inflammatory lesions, such as chronic villitis.
What can coronial cases tell us about the quality of emergency healthcare for prisoners in Australia?
Authors: Wu Jessica , Boyle Sam , Cockburn Tina , Kelly Anne‐Maree 
Published: April 2023

AbstractObjectiveThis research aimed to examine the legal and regulatory obligations of authorities and healthcare professionals in the provision of prison emergency health services and to identify problems in the provision of emergency care to prisoners by using case examples from coronial findings.MethodsReview of legal and regulatory obligations and a search of coronial cases for deaths related to the provision of emergency healthcare in prisons in the past 10 years in Victoria, New South Wales and Queensland.ResultsThe case review identified several themes – issues with prison authority policies and procedures that delay access to timely healthcare or compromise the quality of care, operational and logistical factors, clinical issues and stigmatic issues including prison staff attitudes to prisoners requesting urgent healthcare assistance.ConclusionCoronial findings and royal commissions have repeatedly identified deficiencies in the emergency healthcare provided to prisoners in Australia. These deficiencies are operational, clinical and stigmatic and not limited to a single prison or jurisdiction. Applying a health quality of care framework focussed on prevention and chronic health management, appropriate assessment and escalation when urgent medical assistance is requested, and a structured audit framework could avoid future preventable deaths in prisons.