bluuebunny/crossref_metadata_2025_split huggingface dataset:
Relation among corporate environmental disclosure, earnings management and accounting conservatism: evidence from Chinese listed firms
Authors: Xi Jianqun , Xiao He 
Published: April 2022

Purpose
This paper aims to examine the relationship among corporate environmental disclosure (CED), earnings management (EM) practices and accounting conservatism in Chinese listed firms and determine how internal corporate governance (CG) mechanisms moderate these relationships.

Design/methodology/approach
This study uses two different EM practices, accrual-based EM (AEM) and real EM (REM), to analyze the relationship between CED and EM practices, as well as accounting conservatism. The final sample consisted of 1,619 observations, documented between 2015 and 2019. The panel data method was applied to estimate the relationship among CED, AEM and REM, as well as the moderating effect of CG on this relationship.

Findings
This study finds a negative relationship between CED and EM (both AEM and REM) and a positive relationship between CED and accounting conservatism. Further, CG, measured as the independent director ratio, institutional ownership and state-owned entities, was found to moderate these relationships.

Practical implications
Chinese policymakers should reinforce CED because it reduces corporate EM practices and improves accounting conservatism. Further, CED, as a mandatory requirement, may be expanded to all industries, that is, beyond the highly polluting industries listed on China’s stock exchanges.

Originality/value
This study is among the first to examine the relationship between CED and EM practices from both the AEM and REM perspectives and the one between CED and accounting conservatism. It also extends extant analyses by investigating the moderating effect of CG on these relationships in China.
Professional financial statement users’ perceived value of carbon accounting disclosures and decision context
Authors: Coram Paul , Potter Brad , Soderstrom Naomi 
Published: April 2022

Purpose
This study aims to investigate how professional financial statement users use carbon accounting information in their decisions and whether this use is sensitive to changing the decision context from an investment to a donation.

Design/methodology/approach
Using a sample of 173 US professional financial statement users, the authors conduct an experiment that manipulates an investment or donation choice to evaluate how differing levels of carbon sequestration affect decision-making across contexts.

Findings
Carbon sequestration information affects users’ donation decisions but does not affect investment decisions. Variation in the reliability of the information and whether the information is linked to strategy do not affect users’ decision-making.

Research limitations/implications
This study is performed by an experiment and informs our understanding of the relevance to users of carbon sequestration disclosure. Results indicate that carbon sequestration disclosure has value for donation but not investment decisions. The authors interpret this as evidence of some value of this type of disclosure in professional financial statement users’ decision-making but not for a financially focused evaluation.

Originality/value
This paper provides unique insights into the effect of reporting carbon sequestration on decision-making. There has been significant research on the broader topic of corporate sustainability, and capital markets research indicates that the market values increased sustainability disclosure. This study extends the research by examining a specific component of carbon disclosure that is not currently widely reported and by the use of information for different types of evaluations. The results find evidence that the value of this type of carbon disclosure does not stem from a purely financial perspective but instead, from other nonpecuniary factors.
Corporates’ sustainability disclosures impact on cost of capital and idiosyncratic risk
Authors: Gholami Amir , Sands John , Shams Syed 
Published: April 2022

Purpose
This study aims to investigate not only the association between corporate environmental, social and governance (ESG) performance and the cost of capital (COC) but also its impact on the company’s idiosyncratic risk. Further, it highlights that companies could manage their risk through sustainability initiatives to achieve a cheaper cost of financing.

Design/methodology/approach
Using an extensive Australian sample for the 2007–2017 period from the Bloomberg database, this study conducts a panel (data) regression analysis to examine the impact of the corporate ESG performance disclosure score on the COC and idiosyncratic risk. The robustness of the findings is tested and confirmed in several ways, including a sensitivity test. Furthermore, the instrumental variable approach is used to address potential endogeneity issues.

Findings
A favourable association was found between a higher corporate ESG performance disclosure score and cheaper resources financing. The evidence also supports the mitigating impact of corporate ESG performance disclosure score on the company’s idiosyncratic risk as a strong complement for access to a cheaper source of funds. The findings strongly support both hypotheses of this study.

Research limitations/implications
This study extends the current body of knowledge addressing these associations. Further studies should expand the investigation to non-listed or small and medium-sized companies. Additionally, future studies could contribute to the literature by including other moderating variables, such as a country’s cultural environment and diverse economic situations.

Originality/value
An extensive literature review suggests that this study, to the best of the authors’ knowledge, is the first that simultaneously evaluates the impact of corporate ESG performance disclosure on a company’s COC and idiosyncratic risk.
Its nice to be nice at work: role of interpersonal skills for career success
Authors: Priyadarshini Shabnam 
Published: April 2022

Purpose
The purpose of this paper is to highlight the role of interpersonal skills in getting ahead in one’s career.

Design/methodology/approach
The inferences have been drawn on the basis of available literature as well as author’s experiences and observations spread over two decades.

Findings
With the changing workplace from traditional to virtual office and now to work-from-home, the role of interpersonal skills has become even more critical. Across sectors, if you want to have a successful career, interpersonal skills are vital for getting ahead. The author emphasizes the need for continuous upskilling and reskilling of employees with respect to soft skills.

Originality/value
This paper intends to provide a viewpoint on a subject that is sometimes not taken as seriously as it should be. Often employees focus more on learning and upskilling their technical skills while neglecting their people skills. The author offers some valuable insights for business leaders to lay emphasis on employee’s communication and interpersonal skills so as to allow the firm to run smoothly and to make day-to-day functions effective and efficient. This would be a win-win situation for organizations as well as the employees.
The effect of glucagon‐like peptide‐1 receptor agonists on serum uric acid concentration: A systematic review and meta‐analysis
Authors: Najafi Sara , Bahrami Milad , Butler Alexandra E. , Sahebkar Amirhossein 
Published: April 2022

AimsGlucagon‐like peptide‐1 receptor agonists (GLP‐1 RAs) are a class of medications mainly used for the treatment of type 2 diabetes. They improve glucose tolerance, increase insulin secretion and induce weight loss. There is controversy about the effect of GLP‐1 RAs on serum uric acid (SUA) concentration. Our systematic review aims to objectively answer whether GLP‐1 RAs affect SUA levels.MethodsWe performed a systematic search on PubMed, Web of Science, Embase, Scopus and Google Scholar datasets up to 27August 2021 with a language restriction of English only. Randomized controlled trials, observational studies, uncontrolled trials and conference abstracts were included. Studies with insufficient data, irrelevant types of study and follow‐up duration of less than a month were excluded from the review. After critical appraisal by the Joanna Briggs Institute checklists, articles underwent data extraction using a prespecified Microsoft Excel sheet.ResultsOf 1004 identified studies, 17 were eligible for inclusion in this systematic review. Pre‐ to post‐administration analysis of GLP‐1 RA effects on SUA demonstrated that GLP‐1 RAs could significantly reduce SUA concentration (difference in means −0.341, SE 0.063, P value <0.001). However, when compared to placebo, GLP‐1RAs did not perform any better in lowering SUA concentration (difference in means −0.455, SE 0.259, P value 0.079). Surprisingly, the active controls, which included insulin, metformin, sodium‐glucose co‐transporter 2 (SGLT‐2) inhibitors and dipeptidyl‐peptidase 4 inhibitors, did outperform GLP‐1 RAs in reducing SUA concentration (difference in means 0.250, SE 0.038, P value <0.001).ConclusionsAdministration of GLP‐1 RAs can result in a significant reduction in SUA concentration. However, this reduction is less than that seen with the use of insulin, metformin and SGLT‐2 inhibitors.
Strategic fiscal spending: Evidence from China
Authors: Lee Youngjoon 
Published: April 2022

AbstractWhat are the effects of citizen grievances on autocrats' fiscal spending? I argue that autocrats will increase fiscal spending only when grievances may jeopardize stability. I hypothesize that when Internet penetration is high, a marginal increase in labor strikes and administrative lawsuits leads to increased spending on social welfare, health, education, and housing support. Evidence from China's 31 provinces (2006–2019) supports this hypothesis. The results are robust to instrumental variable strategies. The results may run against the expectations of the “selectorate theory” which posits that autocrats are generally disinclined to increase spending for citizens. My theory and evidence suggest that grievances will be perceived differently by autocrats according to different levels of connectivity, leading to different levels of spending.
Histopathological and genetic features of mismatch repair‐deficient high‐grade prostate cancer
Authors: Wyvekens Nicolas , Tsai Harrison K , Sholl Lynette M , Tucci Jonathan , Giannico Giovanna A , Gordetsky Jennifer B , Hirsch Michelle S , Barletta Justine A , Acosta Andres M 
Published: April 2022

AimsMismatch repair (MMR) deficiency is commonly caused by functional inactivation of MLH1, PMS2, MSH2 or MSH6. The morphological and molecular correlates of MMR deficiency have been extensively characterized in certain tumour types such as colorectal and endometrial adenocarcinoma. In contrast, the histological and molecular features of MMR‐deficient prostate cancer remain incompletely described. In this study, we evaluated 19 MMR‐deficient prostate cancers, including 11 cases without prior systemic treatment.Methods and resultsAll treatment‐naive cases (11 of 11, 100%) were grade group 4–5 and had predominant cribriform and/or solid growth patterns. Solid components (any amount) and tumour infiltrating lymphocytes were 7 cases each (7 of 11, 64%). In 68 MMR‐proficient grade group 5 prostate cancers, predominant cribriform or solid growth patterns, solid components (any amount) and tumour infiltrating lymphocytes were seen at significantly lower frequencies (31 of 68, 46%; 9 of 68, 13% and 6 of 62, 9%, respectively; P < 0.001 for all comparisons). Molecular evaluation of 19 cases demonstrated that MMR‐deficiency was secondary to functional loss of MSH2/MSH6 and MLH1/PMS2 in 15 (79%) and 4 cases (21%), respectively. Definite or probable germline mutations were present in 4 cases (4 of 19, 21%). TMPRSS2::ERG rearrangements were identified in 2 cases (2 of 19, 11%). Recurrent cancer‐relevant somatic mutations included (but were not limited to) ATM, TP53, FOXA1, RB1, BRCA2 and PTEN.ConclusionsMMR deficiency was most commonly secondary to inactivation of MSH2/MSH6 in this study. Importantly, MMR‐deficient high‐grade prostatic adenocarcinomas had morphological features that might be useful to identify selected cases for MMR immunohistochemistry.
Identification of potential metal oxides for NO2 capture: A density functional theory study
Authors: Kang Sung Gu , Seong Yechan , Ryu Keungarp 
Published: April 2022

AbstractAir pollution issues have become inevitable, and it is necessary to prepare ways to prevent them from eventually affecting human health. This study thermodynamically investigated the NO2 capture materials based on metal oxide systems using first‐principles approaches. In particular, the NO2 capture performances of the seven compounds CaO, MnO, NiO, SrO, BaO, TiO2, and SnO2 were assessed. Herein, BaO and SrO were found to possess the ability to capture NO2 until the temperature of 757 and 691 K, respectively, at pressures of 0.001‐bar NO2 and 0.01‐bar O2. Furthermore, NO2 adsorption on a BaO–SrO alloy system was systematically analyzed. The NO2 adsorption strength on the alloy was found to be −1.732 eV, indicating that NO2 is chemisorbed on this system. Bader charge results also demonstrated the interactions between the NO2 adsorbate and the BaO/SrO/BaO(1 0 0) adsorbent.
Meticulously tailoring phase boundary in KNN‐based ceramics to enhance piezoelectricity and temperature stability
Authors: Cheng Yuan , Xing Jie , Li Xu , Xie Lixu , Xie Yining , Tan Zhi , Zhu Jianguo 
Published: April 2022

AbstractAlthough KNN‐based ceramics with high electrical properties are obtained through a variety of strategies, the temperature sensitivity is still one of the key technical bottlenecks hindering practical applications. Here, we use a new strategy, meticulously tailoring phase boundary, to refine the ferroelectric boundary of KNN‐based ceramics, leading to high piezoelectricity companied with improving temperature stability. The highest d33 value in this system reaches 501 pC/N with a TC ∼ 240°C, whereas a large strain of ∼0.134% can be kept with 10% lower deterioration until 100°C. The origin of high piezoelectricity is mainly attributed to the well‐preserved multiphase coexistence and the appearance of nanodomains, which greatly facilitate the polarization rotation. Instead of the changed intrinsic thermal insensitivity, the precision phase boundary engineering plays an important role in strengthening the temperature stability of electric‐induced strain. This work provides a simple and effective method to obtain both high electrical properties and excellent thermal stability in KNN‐based ceramics, which is expected to promote the practical applications in the future.
Overexpression of PD‐L1 causes germ cells to slough from mouse seminiferous tubules via the PD‐L1/PD‐L1 interaction
Authors: Fang Lian , Feng Rui , Liang Weiye , Liu Fang‐Fang , Bian Gan‐lan , Yu Caiyong , Guo Hongmin , Cao Yihui , Liu Mingkai , Zuo Jia , Peng Yinglong , Zhao Jie , Sun Rui‐Xia , Shan Jiajie , Wang Jian 
Published: April 2022

AbstractSpermatogenesis is a cyclical process in which different generations of spermatids undergo a series of developmental steps at a fixed time and finally produce spermatids. Here, we report that overexpression of PD‐L1 (B7 homolog1) in the testis causes sperm developmental disorders and infertility in male mice, with severe malformation and sloughing during spermatid development, characterized by disorganized and collapsed seminiferous epithelium structure. PD‐L1 needs to be simultaneously expressed on Sertoli cells and spermatogonia to cause spermatogenesis failure. After that, we excluded the influence of factors such as the PD‐L1 receptor and humoral regulation, confirming that PD‐L1 has an intrinsic function to interact with PD‐L1. Studies have shown that PD‐L1 not only serves as a ligand but also plays a receptor‐like role in signal transduction. PD‐L1 interacts with PD‐L1 to affect the adhesive function of germ cells, causing malformation and spermatid sloughing. Taken together, these results indicate that PD‐L1 can interact with PD‐L1 to cause germ cell detachment and male infertility.
Hyaluronic acid delayed inflammatory reaction after third dose of SARS‐CoV‐2 vaccine
Authors: Calvisi Lucia 
Published: April 2022

AbstractBackgroundTreatments based on hyaluronic acid represent one of the most largely used practice of esthetic medicine. In the literature, it has already been described delayed reaction after vaccine like flu vaccine mediated by T‐lymphocytes.AimWe report three cases of dermal filler reactions following mRNA vaccination against SARS‐CoV‐2; all the patients had received the filler months or even years before the vaccine.PatientsPatient one: A 60‐year–old female patient that was treated one year ago in the lip developed swelling days after getting mRNA Pfizer Biotech vaccine. She received her booster of Pfizer vaccination one week before. Patient two: A 45‐year–old female patient treated in the lip two years before developed angioedema days after getting her booster of Pfizer Biotech vaccine. In this case, it was necessary to prescribe cortisone per os. Patient three: A 40‐year‐old female patient treated for the nasolabial fold five months before developed erythema and edema after receiving the booster of Moderna Vaccine.ResultsAs demonstrated in our three case reports, even the booster of vaccine can cause delayed inflammatory reactions in patients that have previously received fillers.ConclusionDelayed inflammatory reactions in patients that have received filler in the past are uncommon and usually self‐limited. Those are the first example reported in the literature of reaction after the booster dose without any previous symptoms.
Examining the Provision of School‐Based Athletics in Public High Schools Among Girls in the United States
Authors: Veliz Philip , Zdroik Jennifer 
Published: April 2022

ABSTRACTBACKGROUNDIn order to better understand some of the barriers to athletic opportunities for girls, we examined school‐level characteristics to assess how they are associated with both the provision and participation in athletic opportunities for girls across US public high schools.METHODSCross‐sectional data for this study comes from the bi‐annual Civil Rights Data Collection which collects school‐level information for all US public schools between the 2009‐2010 through 2017‐2018 school years.RESULTSSeveral important school‐level characteristics were found to limit the provision of athletic opportunities, participation rates and athletic participation gender equity ratios for girls and included the percent of the student body who were eligible for free lunch and who were racial minorities. Moreover, the analysis found that greater provision of athletic opportunities for boys was associated with lower athletic participation gender equity ratios across US public high schools (ie, lower participation for girls when compared to boys).CONCLUSIONSThis study provides evidence that schools with fewer resources and a higher proportion of disadvantaged students tend to have the fewest opportunities to participate in school‐based athletics, particularly among girls. Moreover, girls' participation rates in athletics still lag behind boys despite having similar numbers of sports and sport teams.
Qualitative analysis of cancer care experiences among rural cancer survivors and caregivers
Authors: Ratnapradipa Kendra L. , Ranta Jordan , Napit Krishtee , Luma Lady Beverly , Robinson Tamara , Dinkel Danae , Schabloske Laura , Watanabe‐Galloway Shinobu 
Published: April 2022

AbstractPurposeRural (vs urban) patients experience poorer cancer outcomes and are less likely to be engaged in cancer prevention, such as screening. As part of a community needs assessment, we explored rural cancer survivors’ and caregivers’ experiences, perceptions, and attitudes toward cancer care services.MethodsWe conducted 3 focus groups (N = 20) in Spring 2021 in rural Nebraska.FindingsThree patterns of cancer diagnosis were regular care/screening without noticeable symptoms, treatment for symptoms not initially identified as cancer related, and symptom self‐identification. Most participants, regardless of how diagnosis was made, had positive experiences with timely referral for testing (imaging and biopsy) and specialist care. Physician interpersonal skills set the tone for patient‐provider communication, which colored the perception of overall care. Participants with physicians and care teams that were perceived as “considerate,” “compassionate,” and “caring” had positive experiences. Participants identified specific obstacles to care, including financial barriers, transportation, and lack of support groups, as well as more general cultural barriers. Survivors and caregivers identified organization‐based supports that helped them address such barriers.ConclusionsRural populations have unique perspectives about cancer care. Our results are being used by the state cancer coalition, state cancer control program, and the National Cancer Institute‐designated cancer center to prioritize outreach and interventions aimed to reduce rural cancer disparities, such as revitalizing lay cancer navigator programs, conducting webinars for primary care and cancer specialty providers to discuss these findings and identify potential interventions, and collaborating with national and regional cancer support organizations to expand reach in rural communities.
An MMP‐degraded and cross‐linked fragment of type III collagen as a non‐invasive biomarker of hepatic fibrosis resolution
Authors: Pehrsson Martin , Manon‐Jensen Tina , Sun Shu , Villesen Ida F. , Castañé Helena , Joven Jorge , Patel Keyur , Goodman Zachary , Nielsen Mette J. , Bay‐Jensen Anne‐Christine , Leeming Diana J. , Mortensen Joachim H. , Karsdal Morten A. 
Published: April 2022

AbstractBackground and AimsLiver fibrosis results from a prolonged wound healing response to continued injury with excessive production of extracellular proteins. In patients with chronic liver disease, the monitoring of liver fibrosis dynamics is of high interest. Whilst markers of fibrogenesis exist, markers of hepatic fibrosis resolution remain an unmet clinical need. Thus, we sought to develop an assay quantifying a circulating proteolytic fragment of cross‐linked type III collagen as a biomarker of fibrolysis, testing its utility in two clinical cohorts of liver fibrosis of distinct aetiology and regressing endotypeMethodsWe used a monoclonal antibody targeting the C‐telopeptide of type III collagen following C‐proteinase cleavage to develop and validate a neo‐epitope‐specific enzyme‐linked immunosorbent assay (CTX‐III). A potential fibrosis resolution marker, CTX‐III, was measured in two clinical cohorts of patients with obesity‐associated non‐alcoholic fatty liver disease undergoing bariatric surgery or hepatitis C virus infection from a clinical trial study evaluating the anti‐fibrotic effect of farglitazar.ResultsCTX‐III was robust and specific for the targeted neo‐epitope with good reproducibility in EDTA plasma. We assessed type III collagen remodelling using a panel of biomarkers, including a type III collagen formation marker (PRO‐C3), degradation (C3M), and CTX‐III (fibrolysis). Net fibrolysis was increased in patients with non‐alcoholic fatty liver disease following bariatric surgery (p < .001). Moreover, net fibrolysis identified spontaneous fibrotic regressors from stable and progressors (p < .05 and p < .001) among hepatitis C virus infection patients.ConclusionCirculating CTX‐III as a marker of fibrolysis indicates the biomarker's beneficial use in assessing hepatic fibrosis resolution.