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Article
Publication date: 10 January 2025

Riccardo Cimini, Lorenzo Coronella and Alessandro Mechelli

This paper examines the ability of those governmental reforms adopted in response to the COVID-19 outbreak to affect earnings management (EM).

190

Abstract

Purpose

This paper examines the ability of those governmental reforms adopted in response to the COVID-19 outbreak to affect earnings management (EM).

Design/methodology/approach

The paper focuses on the Italian decision to suspend the recapitalization obligation to guarantee the respect of the going concern’s assumption. By analysing a sample of unlisted entities, this analysis uses different techniques to detect EM before and after the suspension of that obligation.

Findings

The results suggest that EM decreased after the decision to suspend recapitalization obligations.

Research limitations/implications

Accounting quality depends on not only accounting standards but also management practices in response to those government measures instituted during the COVID-19 outbreak.

Originality/value

The results are a novelty in the literature. In terms of the institutional theory, they provide evidence of EM decrease, thereby validating the assumption that regulation can enable and empower social actors – particularly their actions – despite the visions of repression and constraint conjured by that concept. Isomorphism theory supports the thesis and results that indicate that EM decreases not only in emerging markets, where corporate governance mechanisms are less able to obstruct EM, but also in the developed countries. Thus, insightful and novel conceptualizations can still be achieved by using institutional theory. Yet the findings also extend agency theory assumptions and demonstrate that also the issuance of less severe regulation can reduce agency costs and, in turn, also EM.

Details

Management Decision, vol. 63 no. 13
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 25 February 2025

Wei Yuan, Nannan Wang, Qianjian Guo, Wenhua Wang, Baotao Chi, Angang Yan and Jie Yu

The high-load operation of the engine crankshaft causes severe wear and fatigue. This study aims to prepare in situ textures with effective density and study their wear mechanism…

0

Abstract

Purpose

The high-load operation of the engine crankshaft causes severe wear and fatigue. This study aims to prepare in situ textures with effective density and study their wear mechanism on the surface of ductile cast iron, which optimizes the tribological properties of engine crankshafts and reduces wear.

Design/methodology/approach

A new method was proposed based on the hardness difference in graphite removal to form an in situ texture. The friction performance was evaluated using a combination of computational fluid dynamics and tribological testings. The influence of the texture characteristic parameters on the bearing capacity of the oil film was analyzed. The surface wear morphology was studied by scanning electron microscopy.

Findings

The texture density significantly affected the oil film bearing capacity. The surface texture can reduce the average friction coefficient (COF) by more than 35% owing to the oil film bearing and storage capacity. Specifically, the 13% texture density exhibited the lowest wear rate and COF under all three experimental conditions. The reduction in abrasive particles in the wear area of the textured surface indicates that the surface texture can improve the lubrication mechanism.

Originality/value

This study systematically explored the influence of the weight of each model parameter on tribological properties. Subsequently, focusing on the critical parameter (texture density), detailed tribological testings were carried out to reveal the specific effect of texture density on the wear mechanism under different working conditions, and the optimal texture density to achieve the optimal tribological performance was determined accordingly.

Details

Industrial Lubrication and Tribology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0036-8792

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Article
Publication date: 21 February 2025

Simona Curiello, Enrica Iannuzzi, Dirk Meissner and Claudio Nigro

This work provides an overview of academic articles on the application of artificial intelligence (AI) in healthcare. It delves into the innovation process, encompassing a…

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Abstract

Purpose

This work provides an overview of academic articles on the application of artificial intelligence (AI) in healthcare. It delves into the innovation process, encompassing a two-stage trajectory of exploration and development followed by dissemination and adoption. To illuminate the transition from the first to the second stage, we use prospect theory (PT) to offer insights into the effects of risk and uncertainty on individual decision-making, which potentially lead to partially irrational choices. The primary objective is to discern whether clinical decision support systems (CDSSs) can serve as effective means of “cognitive debiasing”, thus countering the perceived risks.

Design/methodology/approach

This study presents a comprehensive systematic literature review (SLR) of the adoption of clinical decision support systems (CDSSs) in healthcare. We selected English articles dated 2013–2023 from Scopus, Web of Science and PubMed, found using keywords such as “Artificial Intelligence,” “Healthcare” and “CDSS.” A bibliometric analysis was conducted to evaluate literature productivity and its impact on this topic.

Findings

Of 322 articles, 113 met the eligibility criteria. These pointed to a widespread reluctance among physicians to adopt AI systems, primarily due to trust-related issues. Although our systematic literature review underscores the positive effects of AI in healthcare, it barely addresses the associated risks.

Research limitations/implications

This study has certain limitations, including potential concerns regarding generalizability, biases in the literature review and reliance on theoretical frameworks that lack empirical evidence.

Originality/value

The uniqueness of this study lies in its examination of healthcare professionals’ perceptions of the risks associated with implementing AI systems. Moreover, it addresses liability issues involving a range of stakeholders, including algorithm developers, Internet of Things (IoT) manufacturers, communication systems and cybersecurity providers.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

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Article
Publication date: 14 December 2023

Yajun Chen, Zehuan Sui and Juan Du

This paper aims to focus on the research progress of intelligent self-healing anti-corrosion coatings in the aviation field in the past few years. The paper provides certain…

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Abstract

Purpose

This paper aims to focus on the research progress of intelligent self-healing anti-corrosion coatings in the aviation field in the past few years. The paper provides certain literature review supports and development direction suggestions for future research on intelligent self-healing coatings in aviation.

Design/methodology/approach

This mini-review uses a systematic literature review process to provide a comprehensive and up-to-date review of intelligent self-healing anti-corrosion coatings that have been researched and applied in the field of aviation in recent years. In total, 64 articles published in journals in this field in the last few years were analysed in this paper.

Findings

The authors conclude that the incorporation of multiple external stimulus-response mechanisms makes the coatings smarter in addition to their original self-healing corrosion protection function. In the future, further research is still needed in the research and development of new coating materials, the synergistic release of multiple self-healing mechanisms, coating preparation technology and corrosion monitoring technology.

Originality/value

To the best of the authors’ knowledge, this is one of the few systematic literature reviews on intelligent self-healing anti-corrosion coatings in aviation. The authors provide a comprehensive overview of the topical issues of such coatings and present their views and opinions by discussing the opportunities and challenges that self-healing coatings will face in future development.

Details

Anti-Corrosion Methods and Materials, vol. 72 no. 2
Type: Research Article
ISSN: 0003-5599

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Article
Publication date: 9 January 2025

Shu-Hsien Liao, Da-Chian Hu and Cai-Jun Chen

This study proposed an extended theory of planned behaviour (TPB), that is, considering that behavioural beliefs, normative beliefs and control beliefs (beliefs) will influence…

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Abstract

Purpose

This study proposed an extended theory of planned behaviour (TPB), that is, considering that behavioural beliefs, normative beliefs and control beliefs (beliefs) will influence perceived service quality (PSQ) on food delivery services. PSQ (behavioural intention) will influence electronic word-of-mouth (EWOM) (behaviour). In addition, exogenous variables including information from online ratings and consumer groups will affect the strength of the relationship between received service quality and EWOM on food delivery service.

Design/methodology/approach

This study aimed to investigate the mediation (PSQ) and moderation (Online ratings and consumer groups) effects on the extended TPB for Taiwanese consumers (n = 823).

Findings

This study first found a positive relationship between different beliefs and PSQ (behavioural intention). In addition, there is a positive relationship between PSQ and EWOM. Online rating has a moderating effect between PSQ and EWOM. Consumer group has a moderating relationship between PSQ and EWOM.

Originality/value

This study first found that the three stages of beliefs-intention-behaviour for consumers on food delivery service are reciprocal with two paths, starting with offline-to-online in terms of generating the positive relationship between individual belies and PSQ. Next, it can generate positive power to return online with a behaviour of EWOM. In addition, online ratings can enhance and strengthen the positive effect between PSQ and EWOM.

Details

British Food Journal, vol. 127 no. 3
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 16 December 2024

Deshuai Hou, Junnan Yan, Qiong Sun and Ying Chen

Sustainable development requires companies to achieve a long-term balance between the economic, environmental and social spheres in their development process, and is not limited…

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Abstract

Purpose

Sustainable development requires companies to achieve a long-term balance between the economic, environmental and social spheres in their development process, and is not limited to long-term commercial success. Enhancing corporate environmental, social and governance (ESG) performance plays a critical role in achieving sustainable economic and social development. The purpose of this study is to empirically examine the influence of short-selling on corporate ESG performance and unravel the mechanisms involved.

Design/methodology/approach

The authors use the data from Chinese A-share listed companies spanning from 2010 to 2021 as the research sample and conduct empirical research using mediating effect model, instrumental variables and difference-in-differences methods.

Findings

The findings suggest that short-selling has a positive impact on ESG performance, thus, contributing to the realization of sustainable development goals (SDGs) and achieving a balanced development of economy, environment and society, rather than only promoting corporate longevity. This can be attributed to short-selling’s ability to strengthen supervision constraints on firms, improve firms’ intrinsic capabilities and promote firms’ green technological innovation. Furthermore, the ESG-enhancing effects of short-selling are contingent upon the internal and external governance levels of the firms. That is, short-selling has a more significant effect on ESG performance enhancement for firms with weaker internal and external governance. The extended analysis finds that concerning firms’ market advantage, the positive impact of short-selling on ESG is more pronounced for firms with weak monopoly power and those facing intense industry competition. In addition, when examining firms’ individual characteristics, the ESG-enhancing effect of short-selling is more potent for nonstate-owned firms, those with a shorter listing history and those facing a heightened risk of resource mismatch.

Practical implications

This study provides theoretical support and empirical evidence from the perspective of short-selling to help boost corporate ESG development and improve corporate contributions to sustainable development. ESG is the concrete projection of sustainable development concept at the firm level. Good ESG performance contributes to the realization of the SDGs by influencing the strategy, operation and management of the enterprise, and promoting the enterprise to more actively create the comprehensive value of the economy, society and environment.

Social implications

The results of this study show that short-selling can significantly enhance corporate ESG performance and strengthen corporate sustainability initiatives, thereby promoting the realization of SDGs at the firm level. These findings carry substantial implications, not only foster the improvement of China’s capital market system but also provide empirical evidence from China for capital market policy-making and sustainable development practices in other emerging markets.

Originality/value

This study not only addresses the gap in studying ESG performance from the perspective of short-selling behavior but also enriches the research on the economic consequences of short-selling and enriches the literature on the determinants of ESG performance.

Details

Sustainability Accounting, Management and Policy Journal, vol. 16 no. 2
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 21 November 2024

Sushma Kumari, Vikrant Shirodkar and Steven McGuire

The purpose of this paper is to review literature on home-country institutional factors influencing the internationalization of small and medium-sized enterprises (SMEs) from…

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Abstract

Purpose

The purpose of this paper is to review literature on home-country institutional factors influencing the internationalization of small and medium-sized enterprises (SMEs) from emerging markets. Based on the analysis, the authors propose a research agenda to guide future studies in this field.

Design/methodology/approach

This paper follows a systematic procedure to review 58 selected articles on how institutional contexts in emerging economies impact SME internationalization, covering studies from 1999 to 2023. This period was chosen to capture recent research following the post-1990 market liberalization in most emerging economies, which has shaped new opportunities and challenges for SMEs expanding abroad.

Findings

This literature review shows that SMEs’ internationalization knowledge in emerging markets is strongly shaped by home-country institutional conditions. Key mechanisms include imprinting by home institutions and learning from domestic institutional sources, both critical yet underexplored areas in SME development. These processes offer substantial opportunities for future research into how institutional contexts influence SMEs’ global growth.

Originality/value

This research builds on previous studies that have emphasized firm-level and external factors such as host market appeal, consumer needs and resource availability driving SMEs’ internationalization. Focusing on home institutional factors, the authors provide a comprehensive review of academic studies and propose a future research agenda on the external institutional influences shaping emerging market SMEs’ global expansion.

Details

Multinational Business Review, vol. 33 no. 1
Type: Research Article
ISSN: 1525-383X

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Book part
Publication date: 28 February 2025

Admire Mthombeni, Obert Sifile, Julius Tapera, Rahabhi Mashapure, Purity Hamunakwadi and Bronson Mutanda

The concept of frugal innovation has been scholarly discussed from different perspectives. It is a concept that has in the recent years been receiving much attention. In this…

Abstract

The concept of frugal innovation has been scholarly discussed from different perspectives. It is a concept that has in the recent years been receiving much attention. In this view, much of the scholarly attention has been given to the benefits of frugal innovation. However, sparse and little attention has been given to the possibilities and challenges of frugal innovation in attaining sustainable development in African Nations. Much of the work has explored the benefits of disruptive frugal innovation. Given this background, this chapter, therefore, seeks to contribute to disruptive frugal digital innovation by highlighting the challenges and possibilities frugal innovation brings in an attempt to achieve the Sustainable Development Goals (SDGs) especially SDG 1 that aims to end poverty in all forms as well as SDG 8 that aims to build resilient infrastructure, promote inclusive and sustainable industrialisation and foster innovation. Hence, this chapter aims to unleash some possibilities and challenges that can be brought by frugal innovation. Using literature analysis from 21 articles from Google Scholar, the chapter pre-empts key definitions and highlights the SDGs, the possibilities and challenges brought by frugal innovation in achieving economic and social sustainability in Africa. It is through these insights that the chapter seeks to inform theory, practice and policy in the context of SDGs in Africa.

Details

Disruptive Frugal Digital Innovation in Africa
Type: Book
ISBN: 978-1-83549-568-1

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Article
Publication date: 5 December 2024

Gokhan Aydin

This study investigates the determinants of eco-buying behavior by incorporating individual attributes such as personality traits and personal values and the theory of planned…

89

Abstract

Purpose

This study investigates the determinants of eco-buying behavior by incorporating individual attributes such as personality traits and personal values and the theory of planned behavior (TPB). It also explores status consumption’s potential role in motivating eco-fashion purchases.

Design/methodology/approach

Conducted through an online survey with 436 respondents in the UK, the study utilizes structural equation modeling (SEM) to analyze the data.

Findings

The study contributes to the eco-friendly consumer behavior literature in fashion, revealing that social influence, need for uniqueness, public self-consciousness, green consumption values and prosocial attitudes significantly influence both eco-behavior and status consumption. Interestingly, while no substantial impact of status consumption on eco-behavior was observed overall, a multi-group analysis unveils distinctive perceptions and intentions. A clustering analysis identifies two significant segments (status buyers and eco-savvy fashionistas) exhibiting markedly different relationships between variables necessitating tailored marketing approaches concerning eco-fashion buying.

Research limitations/implications

Theoretically, the study highlights the limitations of the TPB in capturing evolving consumer dynamics, calling for refined models that incorporate personal values and specific motivations to better understand sustainable consumption.

Practical implications

For “Status Buyers,” marketers should focus on their desire for uniqueness and present eco-fashion as a status symbol using social proof and influencer marketing. For “Eco-Savvy Fashionistas,” strategies should highlight environmental benefits, provide educational resources and offer tools to track environmental impact.

Originality/value

This study deepens our understanding of eco-friendly fashion purchases by accounting for the diverse perceptions and values that drive consumer behavior. Recognizing the heterogeneity within the sample reveals previously overlooked nuances in this complex decision-making process.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. 29 no. 3
Type: Research Article
ISSN: 1361-2026

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Article
Publication date: 2 April 2024

Muhammad Muddasir, Ana Pinto Borges, Elvira Vieira and Bruno Miguel Vieira

This study aims to address the macroeconomic factors effect on the travel and leisure (T&L) industry throughout Europe within the context of the Russo-Ukrainian war that have…

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Abstract

Purpose

This study aims to address the macroeconomic factors effect on the travel and leisure (T&L) industry throughout Europe within the context of the Russo-Ukrainian war that have started on 24 February 2022. Specifically, top tourist destinations are analysed, such as Spain, France, Italy and Portugal, as well as Europe in general.

Design/methodology/approach

This study adopts the panel regression approach based on the data that is provided on a daily basis, and it covers a period of nearly 14 months, starting on 24 February 2022 and ending on 15 April 2023.

Findings

The findings indicate that the European T&L sector is impacted by macroeconomic variables. Namely, the T&L sector is significantly impacted by interest rates, geopolitical risk, oil and gas, whereas inflation has a muted effect, indicating a comparatively lesser influence on the dynamics of the industry. This research contributes to existing literature by providing one of the first quantitative analyses of how macroeconomic factors impact the European T&L business in the context of a geopolitical conflict.

Research limitations/implications

A study of the Russian–Ukrainian war may be limited by a number of research constraints. The continuing nature of the conflict, the lack of communication between the parties and potential political prejudice are some of these difficulties. Any research on the Russo-Ukrainian war should be done with these limits in mind.

Practical implications

Macroeconomic variables play a significant role on the T&L sector development; therefore, when designing resilience strategies, they need to be accounted for.

Originality/value

To the best of authors’ knowledge, this is one of the first studies to analyse how macroeconomic factors affected the European T&L business using a quantitative approach. The macroeconomic variables that were taken into account in this study included interest rates, inflation, oil and petrol prices, as well as the geopolitical risk index.

目的

本研究探讨在 2022 年 2 月 24 日开始的俄乌战争对整个欧洲旅游和休闲 (T&L) 行业的宏观经济因素的影响。具体来说, 本文分析了著名旅游目的地, 例如西班牙, 法国, 义大利和葡萄牙, 以及整个欧洲。

方法

研究采用基于每天提供的数据的面板回归方法, 涵盖近 14 个月, 从 2022 年 2 月 24 日开始, 到 2023 年 4 月 15 日结束。

调查结果

我们的研究结果表明, 欧洲运输和物流行业受到宏观经济变数的影响。也就是说, 运输和物流行业受到利率、地缘政治风险、石油和天然气的严重影响, 而通货膨胀的影响则很温和。

研究局限性

对俄乌战争的研究可能受到许多研究限制的限制。冲突的持续性质、各方之间缺乏沟通以及潜在的政治偏见是其中一些困难。任何关于俄乌战争的研究都应该考虑到这些限制。

原创性

据我们所知, 这是首批使用定量方法分析宏观经济因素如何影响欧洲运输和物流业务的研究之一。本研究考虑的宏观经济变数包括利率、通货膨胀、石油和汽油价格, 以及地缘政治风险指数。

实际影响

宏观经济变数在运输和物流行业发展中起着重要作用, 因此, 在设计弹性策略时, 需要考虑它们。

Finalidad

La presente investigación aborda el efecto de los factores macroeconómicos en la industria de viajes y ocio (VyO) en toda Europa en el contexto de la guerra ruso-ucraniana que comenzó el 24 de febrero de 2022. En concreto, se analizan los principales destinos turísticos, como España, Francia, Italia y Portugal, así como Europa en general.

Metodología

El estudio adopta un enfoque de regresión de panel basado en datos diarios y cubre un período de casi 14 meses, del 24 de febrero de 2022 al 15 de abril de 2023.

Resultados

Nuestros resultados indican que el sector europeo de VyO se ve afectado por variables macroeconómicas. En concreto, el sector se ve significativamente afectado por los tipos de interés, el riesgo geopolítico, el petróleo y el gas, mientras que la inflación tiene un efecto moderado.

Limitaciones de la investigación

Un estudio de la guerra ruso-ucraniana puede verse limitado por una serie de restricciones a la investigación. La persistencia del conflicto, la falta de comunicación entre las partes y los posibles prejuicios políticos son algunas de estas dificultades. Cualquier investigación sobre la guerra ruso-ucraniana debe hacerse teniendo en cuenta estos límites.

Implicaciones prácticas

Las variables macroeconómicas desempeñan un papel importante en el desarrollo del sector de VyO, por lo que es necesario tenerlas en cuenta al diseñar estrategias de resiliencia.

Originalidad

Hasta donde sabemos, éste es uno de los primeros estudios que analiza cómo los factores macroeconómicos afectaron al negocio europeo de VyO utilizando un enfoque cuantitativo. Las variables macroeconómicas que se tuvieron en cuenta en este estudio fueron los tipos de interés, la inflación, los precios del petróleo y de la gasolina, así como el índice de riesgo geopolítico.

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