bluuebunny/crossref_metadata_2025_split huggingface dataset:
The barriers to adapting accounting practices to circular economy implementation: an evidence from Ghana
Authors: Kwarteng Amoako , Agyenim-Boateng Cletus , Simpson Samuel Nana Yaw 
Published: July 2022

Purpose
The rapid development in the circular economy phenomenon raises the prospects of potential tension between the existing accounting practices and the principles of circular economy. This study, therefore, aims to investigate the barriers to adapting the current accounting practices to circular economy implementation.

Design/methodology/approach
The study uses exploratory qualitative study design, and semi-structured interviews were conducted among professional accountants in Ghana. Purposive sampling technique was used to recruit respondents, and data saturation was achieved with 45 respondents. Data collection and analysis were undertaken concurrently and emerging themes were investigated as the study progressed.

Findings
The results indicate that there are several barriers to adapting the current accounting practices to circular economy implementation. The specific barriers as revealed in the data analysis are: accounting reporting barriers, financial/economic barriers, technological barriers, managerial/behavioral barriers, organizational barriers and institutional barriers.

Originality/value
The study responded to a global call by coalition circular accounting to identify and potentially over accounting related challenges that impedes the transition to circular economy. The study’s originality stems from the fact that it explores the issue from a developing country perspective, which has received limited attention in the extant literature.
Virtual team performance: E-leadership roles in the era of COVID-19
Authors: Kashive Neerja , Khanna Vandana Tandon , Powale Lina 
Published: July 2022

PurposeThe coronavirus disease 2019 (COVID-19) situation has led to the emergence of virtual teams in all organizations, and the role of leadership has become more pertinent. The current research focuses on understanding the factors for better team performance in virtual teams. Based on the contingency perspective, the behavioral complexity in leadership (BCL) theory is the most appropriate as BCL requires the leader to demonstrate multiple contrasting leadership behaviors according to the situation. Both internal as well external roles were explored, which could facilitate better communication quality and role clarity to increase interpersonal trust and leadership effectiveness in the current crisis.Design/methodology/approachData were collected from employees who have worked in virtual teams during the crisis and who have experience of working in a virtual team environment. A total of 200 questionnaires were distributed, and 175 were received. A path model was built applying partial least squares structural equation modeling (PLS-SEM).FindingsCommunication quality has come as a partial mediator for the relationship between internal and external leadership roles and trust. Role clarity fully mediated the relationship between external leadership roles and conflict. Internal and external leadership roles showed a significant effect on leadership effectiveness, which were further related to team performance in virtual teams. Additionally, synchronous technology was used more by virtual teams.Research limitations/implicationsThe study did not examine cultural differences or cultural adaptation in virtual teams. Instead of the BCL theory, future research may apply attribute-based or relational-based theory to examine leadership roles in virtual team performance.Originality/valueUsing the BCL theory, the current study contributes to an understanding of virtual team performance and the internal as well as external role of leaders. This is relevant in an environment of extreme ambiguity such as COVID-19.
A typology of internationalisation patterns for SMEs in developing countries
Authors: Aghazadeh Hashem , Zandi Farzad 
Published: July 2022

PurposeThe purpose of the paper is twofold. Firstly, it provides an inclusive categorical framework of internationalisation patterns for small- and medium-sized enterprises, and secondly, it presents unique evidence from a developing country and corroborates the proposed framework.Design/methodology/approachA cross-sectional convergent mixed-method design was applied to this research. A phenomenological design was used to develop the typology framework, and subsequently, practical evidence was collected through a cross-sectional survey using a self-reporting questionnaire. A two-step hierarchical clustering analysis was performed to test the framework’s robustness, and a set of characteristics was compared between the patterns via a one-way analysis of variance, F-test.FindingsThe robustness of the constructed categorical framework of 32 internationalisation patterns is substantiated, suggesting that this framework produces veracious discrimination between all patterns of internationalisation. Evidence revealed that the majority of firms showed regional and incremental internationalising behaviour. No true born globals were observed; however, several other early or fast patterns such as “born-international”, “global new venture” and “born-again regional” emerged.Originality/valueThis paper presents a categorical framework and provides evidence of the behaviour of internationalising SMEs from a Middle Eastern developing economy. The categorical framework constructed in this paper uses predefined thresholds, and it is of value because it is inclusive, rigid and incisive. This paper also provides essential insights into the sub-patterns of internationalisation, specifically the born-again and regional phenomenon of internationalisation.
A configurational approach to the intended use of IPO proceeds and performance
Authors: Tupper Christina , Mallon Mark 
Published: July 2022

PurposeThe authors seek an answer to the research question: how do the disclosure of the intended use of initial public offering (IPO) proceeds and firm characteristics jointly influence IPO performance?Design/methodology/approachData on the use of proceeds, firm age, size, high- or low-tech industry, and the length of the use of proceeds section were collected from 341 IPOs in the USA, UK, and Hong Kong. Fuzzy-set Qualitative Comparative Analysis was used to predict which configurations of IPO use of proceeds and firm characteristics consistently led to above-average IPO performance.FindingsTen configurations of causal factors were found to lead to above-average IPO performance. Disclosure of IPO proceeds use matters for IPO performance but is contingent on firm characteristics. Whether a firm is in a high- or low-technology industry along with its size and age have distinct effects on which intended uses of proceeds are beneficial and how long their intended proceeds section must be to lead to above-average IPO performance.Originality/valueThese findings contribute to a multidimensional view of IPO performance. The authors use information processing and a management perspective to see how the use of proceeds sections help frame an IPO’s equity story. The use of a configurational methodology and a management perspective shows how IPOs can be viewed as a bundle of attributes.
Does mandatory CSR expenditure regulation matter to promoters? Empirical evidence from India
Authors: Kumar Satish , Singh Geeta 
Published: July 2022

Purpose
This paper aims to examine the relation between promoter ownership (PO) and corporate social responsibility (CSR) expenditure in India, the first country to legally mandate the CSR spending.

Design/methodology/approach
This paper applies panel regression to examine the impact of PO on actual and excess CSR expenditure because panel regression has lesser multicollinearity problems and has the benefit of controlling for individual or time heterogeneity mostly present in cross-section or time series data. The results are robust to testing the CSR expenditure decision (to engage or not to engage in CSR) by using the binary choice logit model.

Findings
Based on the agency theory, this study shows a nonlinear relation between PO and CSR expenditure, which suggests that promoters start extracting private benefits of control at the expense of outside shareholders and engage in lesser CSR expenditure only when their ownership crosses a threshold level of 52% approximately. This study further shows that the nonlinear relation between PO and CSR expenditure is more pronounced for firms that are more prone to agency problems, for business group firms than standalone firms and for firms not following the Companies Act 2013 CSR mandate.

Practical implications
The findings shed light at the idea of how promoters’ incentive alignment should be proposed and followed to encourage a firm’s social investment activities.

Originality/value
First, this study argues that the relation between PO and CSR expenditure is nonlinear in nature, by showing that the impact of PO on CSR expenditure is adverse only at higher level of PO. Second, this study’s richer data set on CSR expenditure not only allows the authors to analyze the relation for actual CSR spending by the firms but also helps to examine the excess spending made over and above the mandatory spending, as directed by the Companies Act, 2013.
Moderated-mediation between ethical leadership and organizational citizenship behavior: the role of psychological empowerment and high performance managerial practices
Authors: Sarwar Nimra , Haider Sajid , Akhtar Muhammad Hanif , Bakhsh Khuda 
Published: July 2022

Purpose
This study aims to examine moderated-mediation between ethical leadership (EL) and organizational citizenship behavior (OCB). Specifically, a moderating effect of high performance managerial practices (HPMPs) on the indirect effect of EL on OCB through employees’ psychological empowerment (PE) was tested.

Design/methodology/approach
Data were collected from 267 bank employees including subordinates and their supervisors. Partial least squares structural equation modeling was used for data analysis.

Findings
The results indicate that PE mediates the relationship between EL and OCB, and HPMPs enhance OCB by increasing the effect of EL on employees’ PE.

Research limitations/implications
This study contributes to human resource management and leadership literature by explaining the moderated-mediation mechanisms between EL and OCB. The findings help to understand how HPMPs enhance employees’ OCB by strengthening the effect of EL on PE. Limitations are related to external validity and cross-sectional nature of data.

Practical implications
Organizations’ use of HPMPs makes ethical leaders more effective in enhancing employees’ PE and, subsequently, their OCB.

Originality/value
Previous research lacks evidence on the indirect effect of EL on employee OCB through PE. Moreover, to the best of the authors’ knowledge, no previous study has examined the moderating effect of HPMPs on the abovementioned indirect relationship. This study has addressed the abovementioned research gap.
Predictors of public support for police accreditation
Authors: Abner Gordon 
Published: July 2022

PurposeThis study aims to identify the predictors of public support for police accreditation under four different scenarios that vary based upon whether or not accreditation requires a property tax increase and whether or not local police support accreditation.Design/methodology/approachThis study draws upon survey data from 998 US adults. Four binary logistic models are employed to assess support for accreditation under four different scenarios.FindingsIndividual-level factors, including age, education, race, region, generalized trust, political ideology, and volunteer experience, are important predictors of support for police accreditation depending on the scenario presented. Community-level factors including perceptions of police performance and perceptions of property taxes are also important predictors of support for police accreditation depending on the scenario presented. Support for police accreditation is highest when police accreditation does not require a property tax increase and when local police support accreditation. Sixty-six percent of respondents support police accreditation under this scenario.Originality/valueThis article represents the first published study on the predictors of support for police accreditation. The findings from this study have important implications for implementing police reform given recent calls by activists to both reform the police and to defund them.
Corporate philanthropy and firm performance: the role of corporate strategies
Authors: Cha Wonsuk , Rew Dongjun , Jung Joo 
Published: July 2022

Purpose
The purpose of this study is to empirically explore the interaction between corporate philanthropy and firm performance through the mechanism of corporate strategies, such as unrelated diversification and global strategic posture (GSP).

Design/methodology/approach
A theoretical framework was developed based on institutional theory to argue that GSP can play an important mediating role in the relationship between corporate philanthropy and firm performance. PROCESS macro for SPSS and SAS to test a mediation was conducted using data from 115 publicly traded US firms between 2010 and 2017.

Findings
This study verified that GSP acts as an indirect mediator that influences the relationship between corporate philanthropy and firm performance. However, unrelated diversification was not found to be a mediator of that relationship.

Research limitations/implications
This study has extended the current understanding of institutional theory to explain the relationship between corporate philanthropy and corporate strategies.

Practical implications
This study helps to provide corporate managers with a promising notion that corporate philanthropy can help firms with market entry strategies.

Originality/value
This study helps to provide empirical evidence on the relationships among corporate philanthropy, corporate strategies and firm performance. Specifically, the finding of this study indicates strategic conditions under which the firm’s philanthropic efforts are more likely to influence firm performance.
Does ICT diffusion contribute to women's political empowerment in Africa?
Authors: Ongo Nkoa Bruno Emmanuel , Song Jacques Simon , Onguene Belomo Marie Laure 
Published: July 2022

AbstractIn this article we investigate the effects of information and communication technologies (ICT) on women's political empowerment (WPE) from a sample of 51 African countries. We specify and estimate a panel data model by using the ordinary least squares (OLS) and two‐stage least squares (2SLS) over the period 1996–2017. The results show that ICT diffusion, measured by mobile phone and internet penetration, significantly increases WPE. This suggests an improvement of the institutional framework governing the use of ICT for a better WPE.
International organisations as ‘custodians’ of the sustainable development goals? Fragmentation and coordination in sustainability governance
Authors: van Driel Melanie , Biermann Frank , Kim Rakhyun E. , Vijge Marjanneke J. 
Published: July 2022

AbstractIt is widely assumed that the fragmentation of global governance can affect coordination efforts among international institutions and organisations. Yet, the precise relationship between the fragmentation of global governance and the extent to which international organisations coordinate their activities remains underexplored. In this article, we offer new empirical evidence derived from the so‐called custodianship arrangements in which numerous international organisations have been mandated to coordinate data collection and reporting for 231 indicators of the 17 Sustainable Development Goals (SDGs). These complex custodianship arrangements provide a fertile testing ground for theories on the relationship between fragmentation and coordination because the institutional arrangements for each of the 17 SDGs have emerged bottom–up with varying degrees of fragmentation. Through a comparative approach covering 44 custodian agencies and focusing on the most and least fragmented custodianship arrangements, we make three key contributions. First, we offer a novel operationalisation of institutional fragmentation and coordination. Second, we present empirical evidence in support of the claim that fragmentation negatively affects coordination. Third, we provide nuances to this claim by identifying factors that affect the strength of this relationship. Based on our analysis, we suggest further steps that might facilitate coordination in global sustainability governance.
Primary pulmonary lymphoepithelioma‐like carcinoma treated with immunotherapy: A case report and literature review
Authors: Archwamety Anita , Ruangchira‐urai Ruchira , Akewanlop Charuwan , Korphaisarn Krittiya 
Published: July 2022

AbstractHere, we report a case of metastatic Epstein–Barr virus (EBV)‐related primary pulmonary lymphoepithelioma‐like carcinoma (PPLELC) in a young, nonsmoking female who responded well to treatment with two types of immune checkpoint inhibitors (ICIs). This is the first case report of a favorable outcome to ICIs in the late‐line treatment of advanced PPLELC patients with programmed cell death‐ligand 1 (PD‐L1) expression.
Germany: Political Developments and Data in 2021
Authors: ANGENENDT MICHAEL , KINSKI LUCY 
Published: July 2022

AbstractAgainst the background of the COVID‐19 pandemic, the federal parliamentary election as well as five regional elections in Baden‐Württemberg, Rhineland‐Palatinate, Saxony‐Anhalt, Mecklenburg‐Western Pomerania and Berlin were held in Germany in 2021. For the first time, Germany is now governed by a so‐called traffic light coalition of the Social Democrats (SPD), the Greens and the Free Democrats (FDP). After 16 years of Angela Merkel's (CDU) chancellorship, Olaf Scholz (SPD) became the new Chancellor. The issue of climate change gained particular traction in the election campaign after devastating floods hit Rhineland‐Palatinate and North Rhine‐Westphalia in July. In April, the Federal Constitutional Court had ruled the Climate Protection Act not to be far‐reaching enough to protect the rights of future generations, calling for a revision that the outgoing governing coalition completed in June.
Does information asymmetry predict audit fees?
Authors: Frino Alex , Palumbo Riccardo , Rosati Pierangelo 
Published: July 2022

AbstractThis study investigates whether and how information asymmetry in the stock market affects the quantum of audit fees paid by auditees. It is based on a sample of 218 US publicly traded companies and adopts two well‐established proxies for information asymmetry, namely bid‐ask spread (BAS) and probability of informed trading (PIN). Empirical results provide evidence that, after controlling for all main audit fees determinants, information asymmetry is positively related to the quantum of audit fees paid. Overall, evidence supports the contention that less transparent companies convey higher audit risk, and therefore auditors require higher compensation.
Childhood symptoms of attention‐deficit/hyperactivity disorder and borderline personality disorder
Authors: Tiger Annika , Ohlis Anna , Bjureberg Johan , Lundström Sebastian , Lichtenstein Paul , Larsson Henrik , Hellner Clara , Kuja‐Halkola Ralf , Jayaram‐Lindström Nitya 
Published: July 2022

AbstractObjectiveChildhood attention‐deficit /hyperactivity disorder (ADHD) is known to be associated with adult Borderline Personality Disorder (BPD). We investigated if any of the subdimensions of childhood ADHD, that is, impulsivity, inattention, or hyperactivity was more prominent in this association.MethodsIn a nation‐wide cohort (N = 13,330), we utilized parent reported symptoms of childhood ADHD and clinically ascertained adult BPD diagnoses. The summed total scores of ADHD symptoms and its three subdimensions were used and standardized for effect size comparison. Associations were analyzed using Cox regression with sex and birth‐year adjustments. Secondary outcomes were BPD‐associated traits (i.e., self‐harm and substance use) analyzed using logistic‐ and linear regression respectively.ResultsADHD symptom severity was positively associated with BPD with a hazard ratio (HR) of 1.47 (95% confidence interval [CI]: 1.22–1.79) per standard deviation increase in total ADHD symptoms. Impulsivity was the most prominent subdimension with the only statistically significant association when analyzed in a model mutually adjusted for all ADHD subdimensions—HR for inattention: 1.15 (95% CI: 0.85–1.55), hyperactivity: 0.94 (95% CI: 0.69–1.26), impulsivity: 1.46 (95% CI: 1.12–1.91). In secondary analyses, weak positive associations were seen between total ADHD symptom score and self‐harm and substance use. In analyses by subdimensions of ADHD, associations were weak and most prominent for inattention in the model with self‐harm.ConclusionChildhood ADHD symptoms were associated with subsequent development of BPD diagnosis and appeared to be driven primarily by impulsivity. Our findings are important for understanding the association between childhood symptoms of ADHD and subsequent BPD.
Use and outcomes from neoadjuvant chemotherapy in borderline resectable pancreatic ductal adenocarcinoma in an Australasian population
Authors: Walpole Imogen , Lee Belinda , Shapiro Jeremy , Thomson Benjamin , Lipton Lara , Ananda Sumitra , Usatoff Val , Mclachlan Sue‐Ann , Knowles Brett , Fox Adrian , Wong Rachel , Cooray Prasad , Burge Matthew , Clarke Kate , Pattison Sharon , Nikfarjam Mehrdad , Tebbutt Niall , Harris Marion , Nagrial Adnan , Zielinski Rob , Chee Cheng Ean , Gibbs Peter 
Published: July 2022

AbstractBackgroundUse of neoadjuvant (NA) chemotherapy is recommended when pancreatic ductal adenocarcinoma (PDAC) is borderline resectableMethodA retrospective analysis of consecutive patients with localized PDAC between January 2016 and March 2019 within the Australasian Pancreatic Cancer Registry (PURPLE, Pancreatic cancer: Understanding Routine Practice and Lifting End results) was performed. Clinicopathological characteristics, treatment, and outcome were analyzed. Overall survival (OS) comparison was performed using log‐rank model and Kaplan–Meier analysis.ResultsThe PURPLE database included 754 cases with localised PDAC, including 148 (20%) cases with borderline resectable pancreatic cancer (BRPC). Of the 148 BRPC patients, 44 (30%) underwent immediate surgery, 80 (54%) received NA chemotherapy, and 24 (16%) were inoperable. The median age of NA therapy patients was 63 years and FOLFIRINOX (53%) was more often used as NA therapy than gemcitabine/nab‐paclitaxel (31%). Patients who received FOLFIRINOX were younger than those who received gemcitabine/nab‐paclitaxel (60 years vs. 67 years, p = .01). Surgery was performed in 54% (43 of 80) of BRPC patients receiving NA chemotherapy, with 53% (16 of 30) achieving R0 resections. BRPC patients undergoing surgery had a median OS of 30 months, and 38% (9 of 24) achieved R0 resection. NA chemotherapy patients had a median OS of 20 months, improving to 24 months versus 10 months for patients receiving FOLFIRINOX compared to gemcitabine/nab‐paclitaxel (Hazard Ratio (HR) .3, p < .0001).ConclusionsNA chemotherapy use in BRPC is increasing in Australia. One half of patients receiving NA chemotherapy proceed to curative resection, with 53% achieving R0 resections. Patients receiving Infusional 5‐flurouracil, Irinotecan and Oxaliplatin (FOLIRINOX) had increased survival than gemcitabine/nab‐paclitaxel. Treatment strategies are being explored in the MASTERPLAN and DYNAMIC‐Pancreas trials.