bluuebunny/crossref_metadata_2025_split huggingface dataset:
One-woman director mandate and earnings quality: role of financial expertise and woman presence on the audit committee
Authors: Bansal Manish 
Published: July 2023

PurposeThe study examines the impact of a recent mandate (Section 149 of the Indian Companies Act, 2013, where firms of a certain size are mandated to appoint at least one woman director on the board) on the earnings quality of firms. The study also examines the role of financial expertise and the presence of a woman director in the audit committee on the association between mandate and earnings quality.Design/methodology/approachTaking leverage of a quasi-natural experiment in India, the authors employ the ‘Difference-in-Difference’ (DiD) technique. DiD enables the author to filter out the impact of concurrent exogenous shocks while examining the issue. The propensity score matching and entropy balancing techniques have been employed to overcome the problem of endogeneity and self-selection bias.FindingsBased on the sample of 538 Bombay Stock Exchange (BSE) listed firms, the author finds that magnitude of discretionary accruals has decreased among test firms (firms mandated to comply with Section 149) relative to benchmark marks (firms not mandated to comply with Section 149) during the post-legislation period, indicating the improved earning quality after the mandate. This finding is consistent with the notion of social role theory that women are less likely to be engaged in risky activities such as earnings management. Further, the author find that the financial expertise of the woman and presence of the woman on the audit committee strengthen the positive impact of the mandate on earnings quality. These results are robust to alternative measurements of discretionary accruals.Originality/valueThe study is among the pioneering attempts to make use of a quasi-natural experiment and investigate the impact of a woman director on earnings quality. The study is also one of the few studies to focus on a developing country like India having a culture dominated by men.
Consumer intention to use service robots: a cognitive–affective–conative framework
Authors: Huang Dan , Chen Qiurong , Huang Songshan (Sam) , Liu Xinyi 
Published: July 2023

Purpose
Drawing on the cognitive–affective–conative framework, this study aims to develop a model of service robot acceptance in the hospitality sector by incorporating both cognitive evaluations and affective responses.

Design/methodology/approach
A mixed-method approach combining qualitative and quantitative methods was used to develop measurement and test research hypotheses.

Findings
The results show that five cognitive evaluations (i.e. cuteness, coolness, courtesy, utility and autonomy) significantly influence consumers’ positive affect, leading to customer acceptance intention. Four cognitive evaluations (cuteness, interactivity, courtesy and utility) significantly influence consumers’ negative affect, which in turn positively affects consumer acceptance intention.

Practical implications
This study provides significant implications for the design and implementation of service robots in the hospitality and tourism sector.

Originality/value
Different from traditional technology acceptance models, this study proposed a model based on the hierarchical relationships of cognition, affect and conation to enhance knowledge about human–robot interactions.
Paradigm shift: students’ perceptions of work models and well-being
Authors: Monje-Amor Ariadna 
Published: July 2023

Purpose
This study aims to explore the benefits and drawbacks of different work models, including hybrid and remote models, as perceived by millennial and Gen Z students in Spain. Additionally, it seeks to identify ways to promote work engagement in the context of this paradigm shift.

Design/methodology/approach
The study involved 44 undergraduate and graduate students who participated in two classroom discussions on the impact of hybrid and remote work models on well-being. Thematic analysis was used to analyse the data.

Findings
The results indicate that students' expectations have significantly shifted, and HR managers need to implement hybrid and remote work models to ensure a balance between long-term employee and organisational interests. Younger generations seek flexibility in work and education to achieve a better quality of life, rather than a 100% remote system.

Originality/value
The growing demand for hybrid and flexible working has the potential to create a paradigm shift in the way we work. This study contributes to the organisational behaviour literature by investigating the factors that organisations and policymakers should consider when implementing work models in response to the pandemic to promote well-being. The practical implications of this study can be useful for organisations and educators seeking to adapt to this changing work landscape.
CEO power, audit committee effectiveness and earnings quality
Authors: Kalembe Dorcus , Kaawaase Twaha Kigongo , Nkundabanyanga Stephen Korutaro , Kayongo Isaac Newton 
Published: July 2023

PurposeThe purpose of this study is to establish the relationship between chief executive officer (CEO) power, audit committee effectiveness and earnings quality in regulated firms in Uganda.Design/methodology/approachThe authors employed cross-sectional and correlational research designs, based on a sample of 136 regulated firms in Uganda. Data were collected using a questionnaire survey from Chief Finance Officers and Chief Audit Executives. Data were analyzed using a Statistical Package for Social Sciences and Partial Least Squares Structural Equation Modeling.FindingsResults indicate that CEO power causes negative variances in earnings quality. The results also reveal that audit committee effectiveness positively relates relatively similarly with earnings quality. In addition, CEO power and audit committee effectiveness are negative and significantly related. The results further indicate that CEO power and earnings quality are mediated by audit committee effectiveness.Research limitations/implicationsCEO power creates an opaque accounting environment which may leave the stakeholders unable to evaluate the true economic reality of the firm. Audit committee effectiveness is an important enabler for reporting high-quality earnings even in the presence of a powerful CEO.Originality/valueThis study contributes toward a methodological stance of using perceptions to understand earnings quality in regulated firms in Uganda. This is probably the first study that has specifically explored earnings quality using only the fundamental qualitative characteristics of accounting information (as proxies) as enshrined in the Conceptual Framework for Financial Reporting 2018 particularly in Uganda since Her adoption of International Financial Reporting Standards in 1998. Second, the indirect effect of audit committee effectiveness and CEO power is tested.
Digital transformation ambidexterity and business performance
Authors: Liu Qian-Ru , Liu Jian-Mei , He Zhen-Peng 
Published: July 2023

PurposeWhat distinguishes digital transformation from other traditional IT transformations is its involvement of the entire organization, rather than merely the IT department. Thus, instead of taking a perspective that is confined to the IT department, this paper studies the ambidextrous nature of digital transformation (DT) from the standpoint of the whole firm. The authors define DT ambidexterity as the capability to utilize digital technology to simultaneously improve the efficiency of existing businesses (DT exploitation) and to promote business growth (DT exploration).Design/methodology/approachUsing annual reports of Chinese firms as a mining material, this paper deploys text mining and word frequency analysis to develop a data set of digital transformation to construct DT exploitation, DT exploration and DT ambidexterity, so that the authors can examine and compare their impact on business performance.FindingsThis study's statistics show that observations in this research sample mainly manifest DT ambidexterity and DT exploitation, while DT exploration makes up the smallest proportion. The authors find that DT exploitation, DT exploration, and DT ambidexterity have positive, yet heterogeneous effects on business performance.Research limitations/implicationsThis study expands the existing literature of IT-related ambidexterity by examining the ambidextrous nature of DT from the angle of company-wide strategy instead of the perspective from IT-department and expands the extant literature of digital transformation by examining the heterogeneous effects of its different components on business performance. The authors also add to the digital strategizing literature by showing that different business strategy goals can be attained through different stages of DT.Originality/valueThis study expands the existing literature of IT-related ambidexterity by examining the ambidexterity nature of DT from the angle of company-wide strategy instead of the perspective from IT department and expands the extant literature of digital transformation by examining the heterogeneous effects of its different components on business performance. The authors also add to the digital strategizing literature by showing that different business strategy goals can be attained through different stages of DT.
Critical love praxis as pro-Black pedagogy: a literature synthesis of empirical research in K-12 education
Authors: Starks Francheska D. , Terry Mary McMillan 
Published: July 2023

Purpose
This study aims to examine how critical love theory is operationalized in K-12 classrooms to support Black children. The authors use BlackCrit and a conceptual framework of critical love to describe the strategies educators used as pro-Black pedagogies of resistance.

Design/methodology/approach
The authors conducted a thematic analysis to identify how critical love praxis is used by K-12 educators as a tool to address anti-Blackness, neoliberal multiculturalism and ahistoricism as defined by the framings of BlackCrit theory. The authors produced a literature synthesis of qualitative research that responds to this study’s research questions: How are critical love theories operationalized? What educator practices do researchers identify as material manifestations of critical love?; and How and to what extent do critical love praxis address anti-Blackness, neoliberal multiculturalism and ahistorical approaches to social transformation as defined by BlackCrit theory?

Findings
Critical love theories manifest as critical love praxis. Educators used critical love praxis to address anti-Blackness, neoliberal multiculturalism and ahistoricism by cultivating and supporting the co-creation of homeplace for Black students in K-12 education. Homeplace is cultivated through critical love praxis as classroom-focused, person-focused and politically focused approaches.

Originality/value
This study’s findings extend current theoretical research on critical love by describing its material form in K-12 education and by identifying how a critical love praxis can work to directly challenge anti-Blackness. The authors find implications for their work in teacher education and teachers’ in-service professional development.
Understanding governance and control challenges of blockchain technology in healthcare and energy sectors: a historical perspective
Authors: Zhang Justin Zuopeng , He Wu , Shetty Sachin , Tian Xin , He Yuming , Behl Abhishek , Veetil Ajith Kumar Vadakki 
Published: July 2023

PurposeDespite rapid growth in blockchains, there was limited discussion about non-technical and technical factors on blockchain governance in the extant literature. This study aims to contribute new knowledge to the literature on potential factors affecting the adoption, governance and scale-up of blockchain technologies in the health-care and energy sectors, presented in a holistic framework.Design/methodology/approachThis study adopts the qualitative case study research methodology to research blockchain governance in practice. The authors contacted a national blockchain consortium to conduct their research on the governance issue of blockchain. Two leading case organizations, one from the health-care industry and another from the energy industry, were deliberately selected for their study for their active role and reputation in the consortium and practical experience in blockchain governance.FindingsThe developed framework helps identify potential research gaps or concerns on adopting a blockchain as well as assessing blockchain implementation and governance in other industries. Depending on the circumstances, some of the factors can be either drivers or obstacles to further blockchain development. The different forces may also be more or less evident over time as blockchains develop. The two real-world case studies contribute to the information technology governance literature on blockchain governance.Originality/valueThe results of this case studies will be beneficial for developing theories and empirical models to determine antecedents for achieving consensus and trust in blockchain and testing the relationship between these factors and blockchain governance at different levels. As a result, theories related to the governance of blockchain technologies could be further developed.
A novel data quality framework for assessment of scientific lecture video indexing
Authors: Hassani Hamid , Mohebi Azadeh , Ershadi M.J. , Jalalimanesh Ammar 
Published: July 2023

PurposeThe purpose of this research is to provide a framework in which new data quality dimensions are defined. The new dimensions provide new metrics for the assessment of lecture video indexing. As lecture video indexing involves various steps, the proposed framework containing new dimensions, introduces new integrated approach for evaluating an indexing method or algorithm from the beginning to the end.Design/methodology/approachThe emphasis in this study is on the fifth step of design science research methodology (DSRM), known as evaluation. That is, the methods that are developed in the field of lecture video indexing as an artifact, should be evaluated from different aspects. In this research, nine dimensions of data quality including accuracy, value-added, relevancy, completeness, appropriate amount of data, concise, consistency, interpretability and accessibility have been redefined based on previous studies and nominal group technique (NGT).FindingsThe proposed dimensions are implemented as new metrics to evaluate a newly developed lecture video indexing algorithm, LVTIA and numerical values have been obtained based on the proposed definitions for each dimension. In addition, the new dimensions are compared with each other in terms of various aspects. The comparison shows that each dimension that is used for assessing lecture video indexing, is able to reflect a different weakness or strength of an indexing method or algorithm.Originality/valueDespite development of different methods for indexing lecture videos, the issue of data quality and its various dimensions have not been studied. Since data with low quality can affect the process of scientific lecture video indexing, the issue of data quality in this process requires special attention.
Assessing the moderating role of the extent of implementation of lean methods in predicting productivity improvement
Authors: Singla Vikas , Sharma Sachin 
Published: July 2023

Purpose
The study aims to explore the argument of implementing the lean method to part or whole of an operation by examining the moderating impact of varying levels of the extent of implementation of four different lean methods, along with their functionalities, in predicting productivity improvement (PI).

Design/methodology/approach
As the focus of understanding the efficacy of lean principles is shifting from process to industry level, this study tried to generalize the approach by gathering data from 132 large Indian auto component manufacturers. This involves an assessing/monitoring approach rather than measurement.

Findings
Results highlighted the interdependence or individuality of the extent of implementation of lean methods and their functionalities. Findings revealed a significant moderating effect in improving productivity to a greater extent of 50%.

Research limitations/implications
Adopting an assessment approach to a measurement study provides a noteworthy contribution to bridging theory and practical consequences. The findings can be appropriately extrapolated to medium and small enterprises forming a critical connection in the entire automobile manufacturing ecosystem.

Practical implications
The study showed that even if a lean method is applied to a certain extent of operations the chances of PI are significant. This is important for decision makers as they confront problems of optimum resource allocation.

Social implications
PI, reduced cost and generalization of results would enable the auto component industry to become more competitive.

Originality/value
The examination of the moderation effect of a lean principle implementation extent, along with that of its functionalities to predict the improvement in productivity from its existing level, is a major outcome of this study.
Innovation capabilities, innovation strategies and export performance: the moderating impact of corporate social responsibility
Authors: Kazemi Ali , Ghasempour Ganji Seyedeh Fatemeh , Na'ami Abdullah 
Published: July 2023

Purpose
This paper aims to investigate the link between internal capabilities, innovation strategies and export performance (EP), considering the corporate social responsibility (CSR) principle as a moderator.

Design/methodology/approach
The statistical population of the current study is the food and agricultural products exporting small- and medium-sized enterprises (SME) which participated in the 27th International Agrofood Exhibition (2021) in Tehran, Iran. A sample of 296 managers was selected, using systematic random sampling, to answer the questionnaire. To analyze the data, we used structural equation modeling (SEM) and Hayes PROCESS in SPSS.

Findings
Results show that just manufacturing capabilities affect both exploratory and exploitative innovation, in contrast to marketing capabilities that does not have any significant impact on these two innovation strategies. Moreover, the impact of both explorative and exploratory innovation on EP is supported in the context of food and agricultural SMEs. However, CSR positively moderates the impact of exploratory innovation on EP, showing it has a negative effect on the impact of exploitative innovation on EP.

Originality/value
By addressing the research gap on the link between internal capabilities, innovation strategies, EP and CSR among SMEs, the current research provides valuable body of research that later studies in the literature can leverage or build upon.
Identification of interbedded gas hydrate and free gas using amplitude versus offset forward modelling
Authors: Liu Bo , Wang Xiujuan , Su Pibo , Li Qingping , Wan Xiaoming , Li Jie , Li Yuanping , Zhou Jilin , Jin Jiapeng , Sun Luyi 
Published: July 2023

AbstractThe complex contacts between gas hydrate and free gas have been confirmed by gas hydrate pilot production in the Pearl River Mouth Basin, South China Sea. The laminated clay silt reservoirs have high amplitude reflections which may be filled with different saturations of gas hydrates, free gas and the coexistence between gas hydrate and free gas. To distinguish the variations of amplitude reflections caused by different reservoirs properties below the bottom simulating reflection, we combine the forward modelling, pre‐stack gathers with different incident angles and well log analysis to conduct the seismic responses. A number of geological models are established with variable saturations and different interfaces between gas hydrate and free gas. First, we analyse the seismic and well log responses at Sites W11, W01 and W17 near the production test area. Then, we perform the forward modelling to quantify the differences among seismic reflections with different saturations, thickness, incident angles and strata dips in free gas‐ or gas hydrate‐bearing geological models. We extract the seismic amplitudes along the bottom simulating reflection and other layers to compare with the amplitudes generated from forward modelling. The results indicate that the inclined intervals below the bottom simulating reflection have high amplitude, continuous reflection and polarity reversal which may be caused by thin gas reservoir and the interlayered gas hydrate and free gas with different saturations. The top interfaces of the gas hydrate‐ and free gas‐bearing layers show typical Class III amplitude versus offset and exhibit high amplitude reflections at seismic data with near, mid and far‐incident angles, which are easy to distinguish. Seismic response of far‐incident angle can be used to identify the coexistence of gas hydrate and free gas.
Does Resilience Matter for Supply Chain Performance in Disruptive Crises with Scarce Resources?
Authors: Queiroz Maciel M. , Fosso Wamba Samuel , Raut Rakesh D. , Pappas Ilias O. 
Published: July 2023

AbstractIn today's disruptive world, firms and supply chains are facing massive disruptions, primarily owing to resource scarcity. We develop a model supported by the resilience and resource‐based theories to assess supply chain decision‐makers in the United States. We validate the model by employing partial least squares structural equation modeling and fuzzy set qualitative comparative analysis. We find that supply chain agility and flexibility can support supply chain resilience, which in turn sustains supply chain performance. Furthermore, we find a mediation effect of supply chain resilience in the relationship between agility and supply chain performance, as well as between flexibility and supply chain performance. Furthermore, the findings suggest that supply chain performance under severe disruptions can be achieved when supply chains are resilient based on the combination of agility and flexibility. Our study contributes to the supply chain resilience and resource‐based theory literature by identifying that resource configuration plays a decisive role in resilience and performance in severe disruptions due to resource scarcity. Our findings suggest that not all resilience‐related resources are necessary to build resilience and support performance. Therefore, when confronted by a disruptive crisis, managers, practitioners and policymakers should identify the best resource configurations to create resilience and support performance.
Loss of identity in nineteenth‐century Norway: Oslo's House of Correction
Authors: Drew Rose , Madden Gwyn 
Published: July 2023

AbstractIn Norway, there was considerable overlap between the poor house, the workhouse, and correctional facilities. An assemblage of human skeletal remains from Oslo's House of Correction cemetery, largely comprised of individuals disturbed during municipal development in 1989, consists of c. 314 individuals who died as inmates or residents; many were disabled or elderly. Although names were recorded at death, the cemetery lacked grave markers or a map, with no expectation families might one day reclaim relatives. All remains have been aged and sexed anthropologically, with samples collected for biomolecular investigations. Despite extensive archival documentation, including names recorded in the House of Correction church book, their identities are shrouded by time. Observations of age, injury, and disease can suggest why inmates ended up in the House of Correction cemetery. But there, individual stories end and identities are lost.