bluuebunny/crossref_metadata_2025_split huggingface dataset:
Earnings manipulation behavior in the banking industry of Bangladesh: the strategical implication of Beneish M-score model
Authors: Khatun Asia , Ghosh Ratan , Kabir Sadman 
Published: August 2022

PurposeThis study aims to determine the number of companies involved in earnings manipulation. Additionally, this study has empirically investigated the common manipulation items among the companies.Design/methodology/approachBangladesh's listed commercial banks are selected as a sample for this study, and financial data from 2009 to 2018 were collected. The likely and nonlikely manipulator Beneish model (1999) divides the sample into two groups. Based on the M-score of the model, the banks are put into two groups. To identify the most influential variables, an independent samplet-test was done with the help of Statistical Package for Social Sciences (SPSS).FindingsThe findings show that banks in Bangladesh have an unstable trend in making manipulated financial reports. Results of thet-test reveal that overstating revenues, increasing intangible assets, lessening cost and accruals are the most appealing items for preparing a fraudulent financial report. The findings of this research work will help the investors take the right decision having the idea of manipulation in the banking sector of Bangladesh.Originality/valueIn the presence of many irregularities in the banking sector Bangladesh, very few studies have been carried out in forensic accounting and fraudulent financial reporting practices. Much research has focused on earnings management techniques. This research specifically focuses on identifying earnings manipulation in financial statements for micro-level variables like accounting accruals, intangible assets, etc. This will help policy-makers and financial statement readers to be proactive while reading financial statements and taking any investment decision.
Challenges to energy transitioning in commercial buildings in the Nigerian built environment – from generator to RETs economy
Authors: Unuigbe Maria , Zulu Sambo Lyson , Johnston David 
Published: August 2022

PurposeChallenges to energy access in Nigeria have resulted in the widespread use of fossil fuel generating sets (generators) despite its renewable energy (RE) potential. Given the climate crisis, combined with the country's rapid population growth and expected rise in energy and building demand, transitioning to low-carbon electricity using REs like solar photovoltaic (PV) presents opportunities beyond securing its energy future. While PV use is growing in Nigeria, this is focused on the residential sector despite the identification of the commercial sector as a high energy consumer and a key platform for its integration. In line with this, this research aims to investigates the challenges to energy transitioning from generators to solar PV in commercial buildings.Design/methodology/approachA qualitative approach in line with grounded theory was adopted using in-depth face-to-face interviews with industry experts.FindingsTwo distinct but interrelated categories emerged: being held captive and being a saviour that represented a duality of systems, and/or processes formed the core category “Hostage Syndrome”. The core category (theory) was generated based on the explanations and expressions by participants about their concerns, interests, and the conditions under which they operate. The findings reveal the value attributed to generators beyond an operational role and the adjustments or mechanisms adopted by building professionals during their practice. It suggests a sphere of influence beyond the obvious financial and/or institutional aspects, as determining factors to what is viewed as sustainable which will be key to transitioning to REs.Originality/valueThis paper provides new and in-depth insight into understanding the conditions under which building professionals operate associated with their interpretations of “being sustainable”. The study highlights the need to consider psychological and cultural factors in the development of interventions, strategies and/or policies to support RE transition, particularly towards achieving a sustainable construction industry.
What is drug checking, anyway?
Authors: Barratt Monica J. , Measham Fiona 
Published: August 2022

Purpose
The recent influx of interest in and the changing status of drug checking has led us to reconsider some fundamental questions about drug checking. This commentary aims to define drug checking. It proceeds in three parts: terminology, definitions and programmes that are excluded from the definition of drug checking that still have value for harm reduction.

Design/methodology/approach
To inform the commentary, an informal review of pertinent publications on the topic was conducted to extract relevant definitions and terminology.

Findings
Drug checking services (DCS) have five necessary features: (1) aim of reducing harm; (2) analyse samples directly from the public; (3) return results to the service user; (4) involve information exchange between service user and DCS; and (5) conduct a tailored intervention with the service user. Variable features include the populations served, setting, analysis methods, immediacy of results, nature of intervention, levels of engagement with other stakeholder groups, funding models, legal status and staff skillsets. Programmes that are not DCS but have some similarities to DCS include non-publicly accessible testing of drugs as well as testing of bodily fluids where results may inform drug alerts.

Originality/value
Drug checking remains a legally, politically and commercially sensitive health service. Reflecting on the history and evolution of drug checking, both as a term and as a harm reduction service, helps provide clarity in terms of what drug checking is and what it is not. This facilitates more effective framing of evaluations, in terms of what DCS aim to do and achieve.
The potential of Google Analytics for tracking the reading behavior in web books
Authors: Porsche Lukáš , Zbiejczuk Suchá Ladislava , Martinek Jan 
Published: August 2022

Purpose
The purpose of this paper is to introduce Google Analytics as a format suitable for advanced tracking of reading behavior within web books, set the metrics for measuring the reading behavior of web books and describe the first results of a pilot study. This paper offers suggestions for further deployment of web books and web analytics in digital libraries and evaluating web books' performance.

Design/methodology/approach
To understand the reading behavior of web book users, researchers use quantitative research methods based on custom and advanced metrics at Google Analytics.

Findings
Google Analytics is a valuable tool for tracking access to individual books and tracking entire web book collections, mainly if researchers use the combination of unique custom and advanced metrics. A pilot study with 190 users uncovered significant results on reading behavior, for example, the strong preference for scrolling over navigation buttons.

Research limitations/implications
This pilot study is limited to measuring two web books and 190 users. This study demonstrated a workable setup of metrics for measuring reading behavior; it would be helpful to continue measurement with a larger sample of books and users.

Originality/value
Researchers in library and information science currently use web analytics mainly to understand user behavior on the website and in the catalog. This paper presents the possibilities of deploying Google Analytics directly in web books to understand reading behavior.
Making Generation Y employees want to stick to their jobs: the roles of individualized consideration transformational leadership, occupational self-efficacy, and personal growth initiative
Authors: Malik Parul , Malik Pooja 
Published: August 2022

PurposeBased on the self-determination and affective events theories, the current research examined the mediating role of occupational self-efficacy (OSE) between individualized consideration transformational leadership (ICTL) and affective commitment relationship. Furthermore, this study tests the moderating role of personal growth initiative on the relationship between ICTL and OSE.Design/methodology/approachTo examine the relationship, the authors carried out a time-lagged study spanning over four months for analyzing the indirect effect of ICTL on affective commitment via OSE among 382 Generation Y employees working in Indian IT (information technology) organizations. Results were analyzed using Process macro.FindingsThe study results revealed that OSE significantly mediated the relationship between ICTL and affective commitment. It was also established that the positive relationship between ICTL and OSE was stronger among employees who perceived higher levels of personal growth initiative.Practical implicationsThe findings carry substantial implications for researchers and organizational practitioners. Indeed, the results indicate that human resource management practitioners are required to nurture an ICTL approach for boosting employees' affective commitment levels.Originality/valueThe study proposed a model focusing on the role of ICTL in enhancing employees' OSE and affective commitment. Also, the study contributes to existent research by demonstrating the role of personal growth initiative in understanding the relationship between ICTL and OSE. Moreover, this study provides theoretical and practical implications.
Impacts of managerial capabilities on perceived international performance: mediating role of international opportunity-driven behavior
Authors: Tabares Alexander , Tavera Juan-Fernando , Álvarez Barrera Claudia Patricia , Escobar-Sierra Manuela 
Published: August 2022

Purpose
This study aims to examine the relationship between managerial capabilities, international opportunity-driven behavior and perceived international performance at an individual-level analysis.

Design/methodology/approach
A conceptual model is tested using data collected from 190 managers of international ventures from Colombia, an emerging economy in Latin America. Partial least squares structural equation modeling is used to analyze the data.

Findings
The findings reveal that international opportunity-driven behavior of individuals becomes a mediating managerial capability to achieve international performance under evolving and changing conditions. The results show three managerial capabilities are key drivers when pursuing international opportunities. Different from what the internationalization research claims, this study reveals that some hypotheses about the relationship between some managerial capabilities and perceived international performance are not confirmed in the context of an emerging economy.

Research limitations/implications
The specific limitations of the study open avenues for future research. However, the authors propose five research avenues to improve the generalizability of the results.

Practical implications
This study provides managers, entrepreneurs and policymakers suggestions. Thus, the authors offer a repertoire of managerial capabilities that emerging market entrepreneurs should develop to pursue opportunities across borders and achieve international performance.

Social implications
Managers should develop social capital capabilities by establishing networks with other relevant organizations and business partners, both in the domestic and international markets, to leverage enough knowledge that helps them to overcome the liability of newness and foreignness.

Originality/value
This study contributes to the knowledge by examining international opportunity-driven behavior at an individual-level analysis and bringing emerging economies as new contexts that may enrich the international business and international entrepreneurship literature.
Effect of project organization elements on the mental health of project management practitioner in AEC projects
Authors: Tijani Bashir , Jin Xiaohua , Osei-Kyei Robert 
Published: August 2022

PurposeDue to the frenetic and dynamic working conditions ascribed to architecture, engineering and construction (AEC) project organizations, enormous research has addressed the poor mental health propensity of project management practitioners (PMPs). However, research has not considered the distant factors related to organizational design causing poor mental health. Therefore, this study addresses the problem by integrating institutional theory, agency theory and resource-based theory (RBT) to explore the relationship between organizational design elements: project governance, knowledge management, integrated project delivery, project management skills and mental health management indicators. Examples of mental health management indicators include social relationships, work-life balance and project leadership.Design/methodology/approachPurposive sampling method was adopted to collect survey data from 90 PMPs in 60 AEC firms in Australia. Structural equation modelling (SEM) was utilized to test the relationship between the variables.FindingsThe research found that project governance, knowledge management and integrated project delivery are positively correlated to mental health management indicators. However, the research finding suggests that project management skills have a negative impact on mental health management indicators.Originality/valueThe findings offer guidelines to AEC firms on achieving positive mental health management outcomes through concentration on project governance, knowledge management and integrated project delivery. It further calls for a reconsideration of existing project management skills causing poor mental health management outcomes.
A model for the identification of the functional structures of unstructured abstracts in the social sciences
Authors: Shen Si , Jiang Chuan , Hu Haotian , Ji Youshu , Wang Dongbo 
Published: August 2022

Purpose
Reorganising unstructured academic abstracts according to a certain logical structure can help scholars not only extract valid information quickly but also facilitate the faceted search of academic literature. This study aims to build a high-performance model for identifying of the functional structures of unstructured abstracts in the social sciences.

Design/methodology/approach
This study first investigated the structuring of abstracts in academic articles in the field of social sciences, using large-scale statistical analyses. Then, the functional structures of sentences in the abstract in a corpus of more than 3.5 million abstracts were identified from sentence classification and sequence tagging by using several models based on either machine learning or a deep learning approach, and the results were compared.

Findings
The results demonstrate that the functional structures of sentences in abstracts in social science manuscripts include the background, purpose, methods, results and conclusions. The experimental results show that the bidirectional encoder representation from transformers exhibited the best performance, the overall F1 score of which was 86.23%.

Originality/value
The data set of annotated social science abstract is generated and corresponding models are trained on the basis of the data set, both of which are available on Github (https://github.com/Academic-Abstract-Knowledge-Mining/SSCI_Abstract_Structures_Identification). Based on the optimised model, a Web application for the identification of the functional structures of abstracts and their faceted search in social sciences was constructed to enable rapid and convenient reading, organisation and fine-grained retrieval of academic abstracts.
Employees’ fit to telework and work well-being: (in)voluntariness in telework as a mediating variable?
Authors: Lopes Silvia , Dias Paulo C. , Sabino Ana , Cesário Francisco , Peixoto Ricardo 
Published: August 2022

PurposeThe present study aims to examine the mediating role of (in)voluntariness in teleworking in explaining the relationship between employees’ fit to telework and work well-being (i.e. work engagement and exhaustion).Design/methodology/approachA cross-sectional survey design was used in this study. The sample comprised 222 individuals performing telework in Portugal. Statistical analyses employed were descriptive statistics, Pearson’s correlation, confirmatory factor and structural equation analyses, and mediation analysis using Hayes Process macro.FindingsThe findings confirmed the hypothesis that employees’ fit to telework raises the voluntariness in telework and decreases involuntariness in telework. However, contrary to expectations, no significant relationships were found between voluntariness in telework, work engagement and exhaustion. Yet, involuntariness in telework showed a significant role in decreasing work engagement and increasing workers’ exhaustion. The mediating role of involuntariness in telework was confirmed in explaining the relationship between employees’ fit to telework and exhaustion.Practical implicationsManagers in global firms can draw from the results to understand how employees’ fit to telework directly and/or indirectly contributes to work well-being and develop human resource (HR) management practices aiming to increase employees’ fit to telework.Originality/valueAlthough teleworking is already studied, to the best of the authors’ knowledge, no studies have analyzed the same conceptual model employees’ fit to telework, (in)voluntariness in teleworking and work well-being.
Stay alert, save businesses. Planning for adversity among immigrant entrepreneurs
Authors: Campagnolo Diego , Laffineur Catherine , Leonelli Simona , Martiarena Aloña , Tietz Matthias A. , Wishart Maria 
Published: August 2022

PurposeAgainst the theoretical backdrop of the embeddedness and the resilience literatures, this paper investigates if and how SMEs' planning for adversity affects firms' performance.Design/methodology/approachThe paper develops hypotheses that investigate the link between the risk management of immigrant-led and native-led SMEs and their performance and draw on novel data from a survey on 900 immigrant- and 2,416 native-led SMEs in 5 European cities to test them.FindingsImmigrant-led SMEs are less likely to implement an adversity plan, especially when they are in an enclave sector. However, adversity planning is important to enhance the growth of immigrant-led businesses, even outside a crisis period, and it reduces the performance gap vis-à-vis native-led businesses. Inversely, the positive association between adversity planning and growth in the sample of native entrepreneurs is mainly driven by entrepreneurs who have experienced a severe crisis in the past.Originality/valueThis paper empirically uses planning for adversity as an anticipation stage of organizational resilience and tests it in the context of immigrant and native-led SMEs. Results support the theoretical reasoning that regularly scanning for threats and seeking information beyond the local community equips immigrant-led SMEs with a broader structural network which translates into new organizational capabilities. Furthermore, results contribute to the process-based view of resilience demonstrating that regularly planning for adversity builds a firm's resilience potential, though the effect is contingent on the nationality of the leaders.
Religiosity and safety performance: mediating role of safety behaviour
Authors: Asamani Lebbaeus , Asumeng Maxwell , Anum Adote , Twumasi Evelyn 
Published: August 2022

PurposeSafety science research has largely focused on areas such as oil and gas, mining and construction, with a paucity of research in the agricultural sector which constitutes over 60% of the workforce in Ghana. This paper investigated the extent to which religiosity of rice farm workers predicts their safety performance through safety behaviour.Design/methodology/approachThe authors collected data from 469 respondents, comprising 347 males and 122 females from three large rice irrigation schemes in southern Ghana in a cross-sectional survey, and analysed the data with partial least squares structural equation modelling (PLS-SEM).FindingsReligiosity had a moderate positive direct relationship with safety behaviour, while safety behaviour had a very weak relationship with safety performance. Also, safety behaviour played a competitive partial mediating role in the relationship between religiosity and safety performance.Practical implicationsThe findings led to the conclusion that religiosity is an essential direct antecedent of safety behaviour at work and an indirect antecedent of safety performance. Accordingly, the authors recommend that safety practitioners, managers and supervisors put mechanisms in place to cautiously encourage optional religious programmes that would enable organisational members to get a deeper understanding and knowledge of their religion and promote religious freedom and diversity at the workplace.Originality/valueThis paper has contributed to the debate on the relevance of religiosity at work and occupational safety and health promotion in the African context. This seems to be the only study in Ghana that has investigated how religiosity relates to safety behaviour in production agriculture, specifically, rice farming. Another contribution of this study is the evidence supporting the mediating role of safety behaviour in the relationship between religiosity and safety performance.
Actor roles and public–private interaction in transitioning networks: the case of geofencing for urban freight transport in Sweden
Authors: Lindkvist Hannes , Lind Frida , Melander Lisa 
Published: August 2022

Purpose
This paper aims to investigate actor roles and public–private interactions in networks. Role dynamics are explored in two settings: the current development network and the future implementation network to which actors are transitioning.

Design/methodology/approach
The paper builds on the industrial marketing and purchasing approach to business markets and uses a qualitative methodology. A case study of a network developing geofencing applications in the context of sustainable transport was used. The main source of data was interviews with 26 respondents from public and private organizations.

Findings
Roles in development and implementation of geofencing are identified, where private and public actors may take on one or several roles in the developing setting. When transitioning to the implementation setting, the expectations of public actors vary and there is ambiguity over their roles, which range from active to inactive. This detailed empirical case study shows the complexity of multi-actor involvement when developing digital technology for the transport system.

Research limitations/implications
The study highlights the transition from firm-centric innovation to network-centric innovation and its implications on actor roles.

Practical implications
Organizations participating in public–private innovation networks need to be aware of the multiple roles public organizations play and the complexities they face.

Originality/value
The paper explores role dynamics within and between the development and implementation settings of geofencing. Within the current development setting, roles are identified at different organizational levels with limited change in role dynamics. When transitioning to a new setting, actors’ role dynamics may range from “limited” to “path-breaking.” In future settings, actors enter and exit networks and their roles may change dramatically.