bluuebunny/crossref_metadata_2025_split huggingface dataset:
The moderating role of trust in influencing the effectiveness of export incentives of exporters in the ASEAN
Authors: Suwannarat Pornlapas 
Published: April 2022

Purpose
This study aims to determine the moderating role of trust on the influence of export incentives over importer role performance. The mediating role of importer role performance and the impact of export incentives on exporter performance have also been investigated.

Design/methodology/approach
This study used survey as the main data collection method to obtain data from 105 executives of exporting firms. An official database of export firms was provided to this study by the Department of Export Promotion, Ministry of Commerce of Thailand.

Findings
Significant partial moderation effect of trust on the impact of export incentives over importer role performance has been seen. Also, this study found a partial mediating role of the importer role performance in mediating the association of export incentives and exporter performance. In addition, export incentives in the form of credible channel policies and price and financial incentives have been found to have a significant positive effect on importer role performance.

Practical implications
This study will be of practical value for practitioners or managers of export firms because it is essential to enhance trust with importers and select the appropriate export incentives for importers. This could enhance competitiveness of the export firms.

Originality/value
This is an original attempt to investigate the role of trust as moderator in influencing the impact of export incentives on importer role performance. Also, this study initially ascertains the mediating effect of importer role performance in mediating the effectiveness of both monetary and non-monetary incentives on exporter performance.
Assessing the value of castrated and intact male goat attributes in livestock markets of Pakistan
Authors: Ahmed Tanvir , Ahmad Waseem , Ahmad Bashir 
Published: April 2022

PurposeThe purpose of the study was to find out the impact of the castrated and intact attribute of the male goat on its price in Pakistan.Design/methodology/approachFive major goat markets of Punjab, Pakistan, representing various cropping systems, climatic conditions and socio-economic conditions, were selected for the study. Data about the market location, traits of traded male goat (weight, age, breed, castration, etc.), buyer attributes (education level, experience of buying goats), the purpose of buying and price of 383 traded male goats were collected by using a pretested questionnaire. The hedonic regression model was used to estimate the impact of male goat attributes on its price.FindingsResults indicated a significant price difference between castrated and intact male goats and recommended castration of male goats for a better price. Additional findings showed a significant positive impact of live weight, age, breed and the selling marketplace on the male goat prices.Research limitations/implicationsBy targeting and marketing male goat characteristics like castration, weight, breed and selling markets, goat producers can receive a premium price for their animals.Originality/valueIn livestock markets of developing countries, buyers strongly prefer castrated or intact male goats for several reasons. However, as existing literature did not document the effect of male goat's castrated and intact attribute on its price; therefore, the study is important to fill this gap.
Public–private cooperation and the provision of public goods for lemons and citrus exports from Argentina and Uruguay
Authors: Lachman Jeremias , Tacsir Ezequiel , Pereyra Martín 
Published: April 2022

PurposeThe purpose of this paper is to study the lemon and citrus clusters in Argentina and Uruguay, in which the central role of public-private coordination in ensuring successful participation in global value chains. International agrifood markets are increasingly segmented in terms of quality, plant health and safety standards, requiring the implementation of reliable traceability systems and certifications of good practices. These requirements call for the alignment of various actors – including private companies, plant health organizations, science and technology institutions – behind a common interest.Design/methodology/approachThis study employed a series of case studies to answer the research question. Thus, the study conducted 30 in-depth semi-structured interviews with stakeholders from different public and private organizations (18 for the Argentinean case and 12 for Uruguay). This fieldwork took place between June and November 2020, where all interviews were recorded.FindingsThe clusters studied here exemplify how these challenges can be successfully met. In turn, these achievements not only represent new export opportunities, employment generation, attraction of foreign direct investment (or the opening of subsidiaries in other countries by one of the local companies) but also the possibility for small producers to benefit from a novel array of sectoral public goods and institutions that have the potential to contribute to their growth.Research limitations/implicationsThe adoption of a case study method limits the generalization of results.Originality/valueThis study sheds light on how public–private cooperation spaces and the provision of public goods might boost fruit exports.
Voluntary cybersecurity disclosure in the banking industry of Bangladesh: does board composition matter?
Authors: Mazumder Mohammed Mehadi Masud , Hossain Dewan Mahboob 
Published: April 2022

PurposeCybersecurity disclosure (CSD) provides users with valuable information and significant insights about a firm's susceptibility to cyber risk and its management. It is argued that the board of directors, with its oversight role, should be vigilant in managing cyber risk and disclosures. This study aims to measure the extent of CSD of the banking companies and examines the association between the characteristics of board composition (i.e. board size, board independence and gender diversity) and CSD.Design/methodology/approachThis study adopted automated content analysis to find out the extent of CSD in the listed commercial banks of an emerging country, Bangladesh, where CSD is voluntary. Further, multiple linear regression is applied to determine the relationship between board composition and CSD.FindingsThe findings reveal an increasing trend of CSD over the sample period (2014–2020). The study confirms a significant positive relationship between board independence and CSD. The study also demonstrates that the higher presence of female directors on the board is associated with higher CSD. However, no consistently significant relationship is found between board size and CSD.Research limitationsThe study is based on listed banking companies only. Hence, the results can not be generalised to companies in other sectors. Also, it is important to acknowledge that we focused on the quantity (not the quality) of CSD contained in annual reports.Practical implicationsThe study provides an overall understanding of current trends of CSD in the Banking sector of a developing country. Regulators may use our findings to understand the current level of CSD and assess the need for issuing guidance in this regard. The association between board composition and CSD has implications both for banks when selecting board members and policymakers when establishing requirements concerning board composition under corporate governance guidelines.Originality/valueThis is one of the very few studies in the context of an emerging economy where CSD is voluntary. The paper contributes to a narrow stream of research investigating CSD and its association with board composition. Notably, it contributes to understanding how board composition is associated with CSD in the banking industry, which is highly exposed to cyber risk.
An institutional analysis of the risk management process during the COVID-19 pandemic: evidence from an emerging market
Authors: Metwally Abdelmoneim Bahyeldin Mohamed , Diab Ahmed 
Published: April 2022

Purpose
This study aims to investigate the institutional changes brought about by the COVID-19 pandemic on the Bahraini insurance sector. This study also examines how those changes affected the risk management practices.

Design/methodology/approach
This study deploys a qualitative methodology with a case study design. The data are collected from multiple sources such as semi-structured interviews, documents and website analyses.

Findings
The COVID-19 pandemic has resulted in an institutional change in the Bahraini insurance sector. Pre-COVID-19, the professional logic was the dominant institutional logic. Then, the COVID-19 pandemic and its related uncertainties made the economic logic the most dominant logic. Accordingly, risk officers are currently responding to the crisis by being more risk-averse than risk managers. This study presents an inclusive institutional understanding of risk management as informed by the professional logic and socio-political and economic logics.

Practical implications
This study has implications for regulators and insurance customers by giving a snapshot of how insurers’ risk officers respond to the COVID-19 pandemic, which can help envisage their plans and actions.

Originality/value
This study contributes to risk management and institutional logics literature by illustrating how changes in risk management practices in emerging markets are an operational manifestation of sustaining profits and maintaining the positions of risk officers. This extends the risk management literature by bringing early evidence from an emerging market regarding risk officers’ behaviours and control plans during the COVID-19 pandemic. Moreover, this study extends the institutional logics literature by exploring the micro-level impacts of logics in an emerging insurance market.
Does working capital management affect firm profitability? Evidence from European Union countries
Authors: Deari Fitim , Kukeli Agim , Barbuta-Misu Nicoleta , Virlanuta Florina Oana 
Published: April 2022

PurposeThe paper aims to investigate the dynamic relationship between working capital management and firm profitability for a sample of firms from eight European Union (EU) countries for the period 2006–2015.Design/methodology/approachThe panel regression model is used in the study. Firm profitability is measured using the return on assets (ROA) ratio, whilst cash conversation cycle, financial leverage, size, tangibility and cash flow ratio are used as independent variables. The novelty of this study is the use of cash flow ratio to develop the analysis firms by dividing them as healthy and nonhealthy.FindingsThe paper reveals that working capital management affects firm profitability, and a positive relationship exists between them. The paper shows differences of working capital management and firm profitability across countries. The striking result of this study is that an inverted U-shape relationship exists between working capital management and firm profitability. Whereas the findings suggest that firms should be as close as possible to the optimal length of cash cycle to increase profitability, and managers should give a priority to working capital optimization.Originality/valueThe authors consider results of this study relevant to both researchers and business policymakers in the field of working capital management policies.
Financial statement fraud in Indonesia: a longitudinal study of financial misstatement in the pre- and post-establishment of financial services authority
Authors: Jaswadi Jaswadi , Purnomo Hari , Sumiadji Sumiadji 
Published: April 2022

Purpose
This study aims to investigate cases of fraudulent financial statements that have occurred in Indonesia and explore the similarities of cases that existed in the period before and after the establishment of the Financial Services Authority.

Design/methodology/approach
This paper provides a descriptive examination of financial misstatements issued by different regimes by listed companies of the capital market and financial institution supervisory agency and the introduction of new financial service authority; among 93 listed companies that were subject to an official investigation arising from the publication of financial misstatements, these assessments were facilitated by mean of content analysis of annual reports following the announcement of an investigation.

Findings
The findings indicate that each regime has a specific pattern of financial statement fraud. It is found that senior management is responsible for most fraud, and recording a fictitious sale is the most common method of falsifying financial statements. Under the new regime, the publication of cases is limited since the introduction of risk-based supervision. Financial Services Authority is likely to fine and prosecute the director of a company as a perpetrator rather than a corporation as a legal entity.

Originality/value
This study contributes to the literature on the incidence of financial statement fraud in public companies and provides a detailed descriptive comparison of cases scrutinized by securities exchange commission in an emerging country.
The use of predictive modeling to identify relevant features for suspicious activity reporting
Authors: Hayble-Gomes Emmanuel 
Published: April 2022

Purpose
The purpose of this study is to explore and use artificial intelligence (AI) techniques for identifying the relevant attributes necessary to file a suspicious activity report (SAR) using historical customer transactions. This method is known as predictive modeling, a statistical approach which uses machine learning algorithm to predict outcomes by using historical data. The models are applied to a modified data set designed to mimic transactions of retail banking within the USA.

Design/methodology/approach
Machine learning classifiers, as a subset of AI, are trained using transactions that meet or exceed the minimum threshold amount that could generate an alert and report a SAR to the government authorities. The predictive models are developed to use customer transactional data to predict the probability that a transaction is reportable.

Findings
The performance of the machine learning classifiers is determined in terms of accuracy, misclassification, true positive rate, false positive rate and false negative rate. The decision tree model provided insight in terms of the attributes relevant for SAR filing based on the rule-based criteria of the algorithm.

Originality/value
This research is part of emerging studies in the field of compliance where AI/machine learning technology is used for transaction monitoring to identify relevant attributes for suspicious activity reporting. The research methodology may be replicated by other researchers, Bank Secrecy Act/anti-money laundering (BSA/AML) officers and model validation analysts for BSA/AML compliance models.
Flexible workspace providers as tenants: an analysis of the rental prices in the London market
Authors: Antunes Batista da Silva Fernanda , Liu Nan , Hutchison Norman 
Published: April 2022

PurposeThe covenant strength of flexible workspace (FW) providers as tenants is debatable. There is the argument that providers are risky mainly due to the very nature of their business which consists of volatile revenue streams obtained from subletting the space in membership format, paying little attention to covenants. On the other hand, there is also the argument that the presence of a provider can add vibrancy and diversity to a building whilst also offering an additional amenity to existing tenants through overflow space, making FW providers desirable. This paper aims to explore this ambiguity by comparing rents paid by FW providers and other tenants within the same building in London over the period 2011 to 2021.Design/methodology/approachUsing a dataset of 1,042 leases in London over the period of 2011–2021 which was extracted from CoStar, the rent conditions of FW providers and their peers within the same building were analysed employing a hedonic pricing model.FindingsThe results of the analysis suggest that FW providers have a negative and statistically significant effect on the effective rent in comparison to other tenants within the same building over the analysed period.Practical implicationsThis analysis has the potential to identify how FW providers are perceived in the market and offers both academics and practitioners valuable insights.Originality/valueThe relationship between landlords and FW providers as tenants does not have a major coverage in the literature.
Proposal of steel stress-strain relationships and simple analytical models of beams considering strain-rate effects at elevated temperatures
Authors: Ozaki Fuminobu , Umemura Takumi 
Published: April 2022

PurposeIn this study, engineering stress-strain relationships considering an effect of strain rate on steel materials at elevated temperatures were formulated and a simplified analytical model using a two-dimensional beam element to analytically examine the effect of strain rate on the load-bearing capacity and collapse temperature was proposed.Design/methodology/approachThe stress-strain relationships taking into account temperature, strain, and strain rate were established based on the past coupon test results with strain rate as the test parameter. Furthermore, an elasto-plastic analysis using a two-dimensional beam element, which considered the effect on strain rate, was conducted for both transient- and steady-state conditions.FindingsThe analytical results agreed relatively well with the test results, which used small steel beam specimens with a rectangular cross-section under various heating rates (transient-state condition) and deformation rates (steady-state condition). It was found that the bending strength and collapse temperature obtained from the parametric analyses agreed relatively well with those evaluated using the effective strength obtained from the coupon tests with strain equal to 0.01 or 0.02 under the fast strain rates.Originality/valueThe effect of stress degradation, including the stress-strain relationships at elevated temperature, was mitigated by considering the effect of strain rate on the analytical model. This is an important point to consider when considering the effect of strain rate on steel structural analysis at elevated temperatures to maintain analytical stability unaccompanied by the stress degradation.
A systematic approach for curriculum redesign of introductory courses in engineering: a programming course case study
Authors: Buitrago-Florez Francisco , Sanchez Mario , Pérez Romanello Vanessa , Hernandez Carola , Hernández Hoyos Marcela 
Published: April 2022

PurposeNumerous challenges in education emerge as our technology-driven society rapidly evolves and manifests more exigent requirements from engineering professionals. Higher education, nonetheless, seems to adapt to such requirements at an unequal speed, generating some tensions between industry and higher education institutions. The purpose of this paper is to share the experiences obtained through a process of assessment and redesign of a large enrollment course of programming from which the authors developed a systematic approach for course design/redesign.Design/methodology/approachA mixed method approach was deployed for data gathering and evaluation, consisting of close-ended surveys, open-ended questionnaires, information matrices and state of the art compilation. Triangulation of the information offered clear data about the necessity of curriculum redesign; therefore, a new programming course curriculum encompassed with relevant necessities in engineering and science was developed.FindingsThe authors produced a coherent and dynamic systematic path for assessment and design/redesign of course curriculum, which the authors find extremely helpful to improve negotiation processes inside higher education institutions, as it can be implemented to improve any large enrollment course curricula in engineering and science.Research limitations/implicationsBy following the systematic path for assessment and design/redesign of curricula the authors developed, higher education systems could embark more efficiently in the ever-challenging process of adapt their courses and programs to tackle the upcoming demands of our society.Originality/valueSo far, a systematic path for assessment and design/redesign of course curriculum was not published, and it supports the improvement of pedagogical approaches in academic institutions.
Influencers' smiles work regardless of product and message
Authors: Kim Taeyeon , Read Glenna L. 
Published: April 2022

PurposeThe purpose of this paper is to examine how influencers' visual content affects consumer attitudinal and behavioral responses to influencer advertising. The proposed model includes smile intensity of influencers as the independent variable, warmth and admiration as the mediators and product category (Study 1) and orientation of advertising messages (self vs social, Study 2) as the moderators.Design/methodology/approachTwo experimental studies (Study 1 and 2) were conducted. A total of 337 online panelists were collected via Qualtrics in Study 1 and responses from 409 online panelists were collected via Qualtrics in Study 2.FindingsThe results of two experimental studies showed that smiling influencers increased perceptions of warmth and feelings of admiration, thereby evoking positive consumer attitudes and behavioral intention. The strong positive impact of smiling on responses to influencer advertising was present regardless of product categories (Study 1) and the orientation of advertising messages (Study 2).Originality/valueThis study empirically examined the role of visual content on consumers' attitudinal, emotional and behavioral responses to influencer advertising by adopting theoretical models in social psychology. This paper also provides strong managerial implications for marketers who seek the most effective strategies for leading consumers to evaluate influencers positively and ultimately, accepting marketing messages favorably.