Efficacité énergétique et marchés socialement responsables

@article{gull_2682,

title = {Board co-option and corporate environmental orientation: New insights from the waste management perspective},

author = {Ammar Ali Gull and Hoa Luong and Muhammad Nadeem},

url = {https://onlinelibrary.wiley.com/doi/full/10.1111/corg.12567},

year  = {2024},

date = {2024-09-01},

journal = {Corporate Governance-An International Review},

volume = {32},

number = {5},

pages = {758-785},

abstract = {Research Question/Issue

We investigate the impact of board co-option on corporate environmental orientation from the perspective of waste management. As waste presents damaging effects on the natural environment, climate change, and human health, businesses assume an ethical responsibility to conduct their operations in a sustainable and responsible manner.



Research Findings/Insights

Employing firm-level waste production data, we document a significant negative relationship between board co-option and waste generation, suggesting that co-opted directors help firms reduce their waste?a finding that also carries economic significance. The cross-sectional analyses reveal that the relationship only holds when a CEO does not chair the board and has a shorter tenure. Furthermore, we find that the board co-option-waste management relationship is stronger in environmentally sensitive industries and is mainly driven by the manufacturing firms. We perform a battery of analyses to rule out endogeneity concerns and check for the robustness of our results. The channel test reveals that CEOs of firms with higher waste management face lower performance-induced turnover, particularly when working with co-opted boards. Finally, we also find that co-option-induced waste management initiatives ultimately increase firms' economic value.



Theoretical/Academic Implications

We document that co-opted boards may enhance firms' waste management practices by reducing performance-induced CEO turnover. Thus, we make important contributions to the corporate governance and environmentalism strands of the literature by highlighting the bright side of board co-option for waste reduction initiatives.



Practitioner/Policy Implications

Our study provides vital policy implications for regulators and top management teams against the background of public outcry and social pressure to mitigate the damage to the environment and calls for ethical business practices.},

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@article{baltazar_3124,

title = {Integrating environmental issues into the design of mobility plans: insights from French practices},

author = {Julien Baltazar and Ghada Bouillass and Flore Vallet and Jakob Puchinger and Nicolas Perry},

url = {https://www.sciencedirect.com/science/article/pii/S0967070X24001823?via%3Dihub},

year  = {2024},

date = {2024-09-01},

journal = {Transport Policy},

volume = {155},

pages = {1-14},

abstract = {Local authorities have a strategic role in mitigating the environmental impacts of the transport sector. However, they struggle to integrate environmental issues into their decision-making processes, especially planning. In the European context of the Sustainable Urban Mobility Plan approach and Strategic Environmental Assessments (SEAs), this paper scrutinises three French localities to determine the current best practices and limitations for designing mobility plans and integrating environmental issues. Several limitations are identified: (1) limited expertise in defining and characterising actions and objectives, which complexifies plans' design, understanding, and monitoring; (2) a lack of a framework to conduct long-term quantitative environmental assessments and to use the results to influence decision effectively; and (3) monitoring processes are barely described in the documents, and the planning horizon where objectives are defined is not in sync with the indicators' mandatory evaluation period. This French case study thus reveals that European planning practices must be further analysed and improved to deal with the rising environmental concerns, e.g. through an operational framework to design mobility plans with effective integration of environmental issues.},

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@article{anastasiou_3138,

title = {Monetary policy impact on sustainability: Analyzing interest rates and corporate carbon emissions},

author = {Dimitrios Anastasiou and Antonis Ballis and Assil Guizani and Christos Kallandranis and Faten Lakhal},

url = {https://www.sciencedirect.com/science/article/pii/S0301479724021054},

year  = {2024},

date = {2024-09-01},

journal = {Journal Of Environmental Management},

volume = {368},

pages = {122119},

abstract = {This study aims to investigate the impact of monetary policy on firms' carbon emissions. The primary focus is on the effect of increasing interest rates on the carbon footprint of companies, both prior to and following the implementation of the Paris Agreement in 2015. The results show that there is a positive relationship between interest rates and carbon emissions indicating that in the face of increasing interest rates, companies are more likely to choose short-term financial stability above long-term sustainability objectives. This positive relationship is less prevalent following the Paris Agreement suggesting that policymakers should continue to strengthen global climate initiatives as a pressure for companies to invest in green activities. Additional evidence suggests that the impact of interest rates on carbon emissions is particularly noticeable in situations characterized by elevated levels of economic and policy uncertainty, weak corporate governance quality, and poor investor protection. These results are robust to endogeneity concerns, alternative measures of interest rates, carbon emission, and alternative samples.},

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@article{benlemlih_3146,

title = {Crude oil price volatility and environmental performance},

author = {Mohammed Benlemlih and Imane El Ouadghiri and Jonathan Peillex and Cigdem Vural Yavas},

url = {https://www.sciencedirect.com/science/article/pii/S0301479724019248},

year  = {2024},

date = {2024-09-01},

journal = {Journal Of Environmental Management},

volume = {367},

pages = {121938},

abstract = {We study the relationship between crude oil price volatility and corporate environmental performance. Using an extensive dataset from 32 countries consisting of 18,464 firm-year observations, we provide strong evidence that oil price volatility significantly increases firms' environmental performance. Our main inference is robust when using alternative measures of oil price volatility and environmental performance, alternative econometric specifications and samples, and several approaches to control for endogeneity. In a set of additional analyses, we first conduct a difference-in-differences analysis that exploits the Arab Spring as an exogenous oil price volatility increase and document a stronger relationship between oil price volatility and environmental performance in the aftermath of the Arab Spring. We second identify (i) capital expenditures and (ii) alternative energy importation as two mechanisms through which oil price volatility influences environmental performance. We finally show that national culture plays a significant role in moderating the relationship between oil price volatility and environmental performance. Taken together, our empirical findings highlight the role of economic uncertainty in affecting firms' environmental performance and provide significant contributions to management and policymakers.},

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@article{scuotto_3158,

title = {Increasing lower incomes and reducing material deprivation: The beneficial role of social robots},

author = {Veronica Scuotto and Luca Vincenzo Ballestra and Maria Teresa Cuomo and Manlio Del Giudice},

url = {https://www.sciencedirect.com/science/article/abs/pii/S0040162524003731?via%3Dihub},

year  = {2024},

date = {2024-09-01},

journal = {Technological Forecasting And Social Change},

volume = {206},

pages = {123577},

abstract = {Material deprivation and the risk of poverty, exacerbated by recent unexpected events such as the ongoing Ukraine-Russia conflict, are significant social issues that profoundly affect the lives of numerous individuals. In contrast, social robots represent problem-solving innovations that have the potential to contribute to the achievement of the 17 sustainable development goals established by the United Nations. This paper investigates the association between the adoption of social robots and the risk of poverty, while also establishing the connection between the diffusion of social robots and the proportion of individuals experiencing material deprivation. The study involves a sample of 28 European countries and utilizes statistical analysis of data collected from 2018 to 2021.By taking into account variables such as average income and the unemployment rate, our findings indicate a negative association between the utilization of social robots and both the risk of poverty and the proportion of individuals living in material deprivation. Therefore, our research offers theoretical and managerial implications, serving as a basis for policymakers and managers to make informed decisions aimed at improving the standard of living for the most marginalized individuals.},

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@article{guizani_3169,

title = {Green wealth, green responsibility: How does natural capital influence corporate environmental practices?},

author = {Assil Guizani and Faten Lakhal and Emilie Bonhoure Bawak and Khaled Ghozzi},

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year  = {2024},

date = {2024-09-01},

journal = {Journal Of Cleaner Production},

volume = {472},

number = {-},

pages = {1-12},

abstract = {This paper aims to understand the effects of natural capital on environmental responsibility. Based on a sample of 28,402 firm-year observations from 60 countries between 2010 and 2018, the results show that natural capital

negatively affects companies' environmental responsibilities. In particular, the availability of non-renewable

natural capital leads firms to overexploit resources, leading to weaker engagement in environmental activ-

ities. We also show that the Paris Agreement in 2015 improved the focus of firms operating in natural capital-rich countries on environmental responsibility. Further evidence shows that the influence of natural capital on

corporate environmental responsibility is more prevalent for firms in developing countries and manufacturing

industries. This negative effect also holds for the emission-reduction and resource-use subdimensions of environmental responsibility. However, renewable natural capital positively affects environmental innovation. Our results are robust to endogeneity concerns.},

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@article{benlemlih_3106,

title = {Low-carbon movement and stock market uncertainty: Insights from international comparisons between fossil fuel companies},

author = {Mohammed Benlemlih and Imane El Ouadghiri and Jonathan Peillex and Federico Platania and Celina Toscano Hernandez},

url = {https://www.sciencedirect.com/science/article/pii/S0140988324004547?dgcid=coauthor},

year  = {2024},

date = {2024-08-01},

journal = {Energy Economics},

volume = {136},

pages = {107746},

abstract = {We study the effect of investor attention to a low-carbon movement?the fossil fuel divestment movement?on stock volatility of fossil fuel companies from both developing and developed countries. Investor attention to this justice movement is measured by the weekly intensity of the Google search for the topic ?fossil fuel divestment?. We employ a sample of 8 regional equity indices that exclusively comprise fossil fuel-related stocks over the 2012-2021 period. We find that investor attention to the fossil fuel divestment movement is positively and significantly related to the realized and conditional volatility of fossil fuel companies from both developing and developed countries. These findings contribute to improve our collective understanding of the implications of climate protection movement on energy sector in both developed and developing countries.},

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@article{guizani_3139,

title = {Does climate risk vulnerability affect the value of excess cash? International evidence},

author = {Assil Guizani and Hamza Nizar and Faten Lakhal and Taher Hamza and Ramzi Benkraiem},

url = {https://doi.org/10.1002/ijfe.3035},

year  = {2024},

date = {2024-08-01},

journal = {International Journal of Finance and Economics},

abstract = {In this paper, we investigate the impact of climate risk on the value of excess

cash. Based on an international sample of 6468 firm-year observations from

2010 to 2019, the results show that climate risk vulnerability positively affects

the value of excess cash. This suggests that investors may consider firms with

excess cash to be better positioned to challenge extreme weather events by

using cash reserves to cover up expenses and maintain operations. This posi-

tive effect is more pronounced for firms operating in countries with strong

investor protection, for those with strong governance quality, and for those

with high corporate social responsibility performance. However, it is less

accentuated in the presence of financial constraints. Overall, our findings have

significant practical implications for decision-makers, investors, and

policymakers.},

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@article{benlemlih_2536,

title = {Financial Analyst Coverage and Corporate Environmental Disclosure},

author = {Mohammed Benlemlih and Mohammad Bitar and Imane El Ouadghiri and Jonathan Peillex},

url = {https://onlinelibrary.wiley.com/doi/10.1111/1467-8551.12776},

year  = {2024},

date = {2024-07-01},

journal = {British Journal Of Management},

volume = {35},

number = {3},

pages = {1609-1631},

abstract = {Consistent with the monitoring function played by financial analysts, we find that greater analyst coverage leads to the same extent of improvement in the quantity and quality of environmental information disclosed by the firm. This result is remarkably robust after conducting a difference-in-differences analysis that exploits brokerage closures and mergers as an exogenous decrease in analyst coverage, as well as using an instrumental variable approach. The positive influence of analyst coverage on corporate environmental disclosure is particularly evident for firms that cause high environmental damage, firms with low information asymmetry and those followed by analysts with superior experience, accuracy and reputation. Taken together, our empirical findings provide new insights into the bright side effect of analyst coverage on corporate environmental-related activities.},

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@article{sokolova_3091,

title = {Using social media for health: How food influencers shape home-cooking intentions through vicarious experience},

author = {Karina Sokolova and Charles Perez and Saeedeh Rezaee Vessal},

url = {https://www.sciencedirect.com/science/article/pii/S0040162524002580?via%3Dihub},

year  = {2024},

date = {2024-07-01},

journal = {Technological Forecasting And Social Change},

volume = {204},

pages = {123462},

abstract = {Social media influencers have gained significant popularity particularly within marketing research. However, their impact extends beyond purchase decision making, as they also have the potential to influence attitudes and behaviors through the lifestyles they promote in their content. This study aims to explore the role of influencers in promoting healthier habits, with a specific focus on home-cooking. By investigating how influencers can generate vicarious experiences through recipe content, we aim to understand their impact on individuals' intentions to cook at home. Grounded in social influence theory, we build an original research model that we evaluate using self-reported data obtained from 213 French female social media users and the partial least squares approach. The findings of our study reveal that positive vicarious experiences are driven by the followers' parasocial relationship with influencers, a sense of social belonging, and the entertainment factor of the observed behavior. These experiences help shaping followers' intentions to imitate the influencer's behavior, such as cooking the recipes they propose. Additionally, we found that the attractiveness of the recipes, the followers' inclination towards novelty seeking, and their own cooking experience all contribute positively influencing this intention. Overall, our study sheds light on the ability of influencers to exert influence beyond purchase intentions. They possess the power to make a positive impact on their followers' behavior by providing an immersive vicarious experiences and encouraging a shift towards healthier habits, such as home-cooking.},

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@article{anastasiou_3097,

title = {Analysing the Effects of Climate Risk on Discouraged Borrowers: Deciphering the Contradictory Forces},

author = {Dimitrios Anastasiou and Antonis Ballis and Christos Kallandranis and Faten Lakhal},

url = {https://onlinelibrary.wiley.com/doi/epdf/10.1111/risa.15071},

year  = {2024},

date = {2024-07-01},

journal = {Risk Analysis},

pages = {1-17},

abstract = {We examine the impact of climate risk on discouraged borrowers among SMEs in the eurozone, using a unique European Central Bank dataset focusing on the demand side of credit markets. We argue that two opposing channels may exist in this relationship: either climate risk has a negative effect stemming from increased demand for sustainable or climate-resilient projects that enhance creditworthiness, or climate risk has a positive effect arising from heightened climate uncertainty and risk aversion, leading to credit self-rationing among SMEs. Our findings reveal that heightened climate risk prompts SMEs to self-ration credit, leading to higher probabilities of discouraged borrowers. Our research deepens the understanding of the impact of climate risk on credit-related decisions, stressing the need for proactive measures to integrate climate risk assessments into regulatory frameworks and lending practices. The findings underscore the vulnerability of SMEs to climate risk, emphasizing emphasising the importance of tailored support mechanisms for economic resilience.},

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@article{vazquez-ferrel_3163,

title = {Political survival and legislative reselection in Mexico's chamber of deputies},

author = {Carlos Vazquez-Ferrel and Erik Ernesto Vazquez Hernandez},

url = {https://doi.org/10.1080/13572334.2024.2372953},

year  = {2024},

date = {2024-07-01},

journal = {The Journal of Legislative Studies},

pages = {1-30},

abstract = {This article presents an empirical investigation into the factors influencing the renomination of legislators by party leaders for their continued presence in Congress. We argue that legislators who have previously held influential positions within Congress, such as Committee President, have a successful track record of (co)sponsoring bills, and have built distinguished political careers, are more likely to be renominated in Congress. To test this theory, we employ an original dataset sourced from the Mexican 2018-2021 Chamber of Deputies, which comprises the inaugural group of Congress members allowed to seek reelection after a 90-year prohibition within the context of a transforming party system marked by the diminishing electoral attractiveness of traditional parties. Our findings carry significant implications for comprehending how party leaders recognise and reward legislators who effectively safeguard the party's interests and uphold its reputation inside the halls of Congress.},

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}

@article{depoers_3032,

title = {Does ownership structure drive the effect of CEO overconfidence on earnings quality?},

author = {Florence Depoers and Faten Lakhal},

url = {https://www.emerald.com/insight/content/doi/10.1108/JAAR-10-2022-0265/full/pdf?title=does-ownership-structure-drive-the-effect-of-ceo-overconfidence-on-earnings-quality},

year  = {2024},

date = {2024-06-01},

journal = {Journal of Applied Accounting Research},

abstract = {Purpose - The purpose of this paper is to examine the effect of chief executive officer (CEO) overconfidence on

earnings quality and the moderating role of ownership structure as a crucial corporate governance device.

Design/methodology/approach - The paper uses the generalized method of moments (GMM) estimation

method to test our models on a sample of 335 French companies between 2009 and 2020, i.e. 4,020 observations.

Findings - The results show that CEO overconfidence negatively affects earnings quality. This result

supports the predictions of behavioral finance theory and suggests that CEO overconfidence is a behavioral

bias that affects the quality of earnings. The authors also examined the effect of different types of ownership

structures on this relationship. The results show the significant role of controlling shareholders, owner-

managers, families and institutional investors in mitigating the negative effect of CEO overconfidence on

earnings quality.

Research limitations/implications - This paper has some limitations. First, other types of ownership

structures could have been analyzed such as state ownership. Second, we ignored the role of the board of

directors as an important governance mechanism in controlling overconfident CEOs' actions.

Practical implications - Companies should be aware of the potential risks associated with CEO

overconfidence, which can compromise the faithful representation of earnings. This highlights the importance

of effective monitoring and internal controls to detect and prevent such practices, which involve the role of

ownership structure.

Originality/value - This paper addresses the effect of CEO overconfidence on earnings quality and provides

new evidence on the role of different ownership structure types in shaping this relationship. Additionally, this

paper sheds new light on how overconfident CEOs may behave in challenging times.},

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@article{pope_2281,

title = {Floodlight or Spotlight? Public Attention and the Selective Disclosure of Environmental Information},

author = {Shawn Pope and Jonathan Peillex and Imane El Ouadghiri and Mathieu Gomes},

url = {https://onlinelibrary.wiley.com/doi/full/10.1111/joms.12920},

year  = {2024},

date = {2024-06-01},

journal = {Journal Of Management Studies},

volume = {61},

number = {4},

pages = {1230-1265},

abstract = {To meet growing demands for information on their environmental impacts, firms may engage in selective disclosure by strategically reporting only a subset of relevant data. In this article, we draw out and problematize an antecedent to selective disclosure, public attention. Prior studies suggest that public attention brings scrutiny that reduces selective disclosure by increasing the risk of getting caught (the floodlight thesis). The impression management literature, however, suggests that public attention offers the possibility of broad-based image benefits from the disclosure of strategically filtered data (the spotlight thesis). Panel regressions with Trucost data from 2008-19 provide overall support for the spotlight thesis as well as a negative moderator, environmental damage. Results also point to an underlying mechanism: Companies receiving public attention disclose a larger number of environmental metrics, but not ones that, altogether, represent more environmental damage, a tactic that we call strategic fluffing.},

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tppubtype = {article}

}

@article{larif_2426,

title = {Knowledge-brokering activities as enactors of innovative constructive deviance in open R&D projects},

author = {Sana Larif and Moez Essid and Sylvaine Castellano and Insaf Khelladi},

url = {https://onlinelibrary.wiley.com/doi/10.1111/radm.12651},

year  = {2024},

date = {2024-06-01},

journal = {R&D Management},

volume = {54},

number = {3},

pages = {431-449},

abstract = {Despite the two sides of deviant behaviors and the fact that knowledge brokers are sometimes presented in a negative light due to their unique position, this article unveils from an innovation perspective how these two intricate individual-level concepts bring positive outcomes in complex environments. While previous work has highlighted the positive impact of constructive workplace deviance on organizations and their members, research on the antecedents of such deviance is scarce. We use knowledge brokers as an unexplored and pertinent means of enacting innovative constructive deviance. Indeed, knowledge brokering supports innovation by connecting, recombining, and transferring disconnected pools of ideas. A case study of a high-tech company was conducted. We focused on three B2C and B2B co-creation projects as one of the main open innovation strategies. The results suggest that knowledge-brokering activities with customers or partner firms enact innovative constructive deviance in different ways and accelerate creativity and innovation within the organization. This paper contributes to the debate on deviant behaviors and brokering activities within the open innovation paradigm. We enrich the microfoundational perspective of the open innovation literature, shed light on the determinants of innovative constructive deviance, and provide empirical evidence of the relationship between brokering activities and deviant behavior. On a managerial level, the findings suggest that knowledge-brokering activities among multiple stakeholders foster innovative behaviors within co-creation projects.},

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@article{gammeltoft_2922,

title = {Emerging market multinationals and the politics of internationalization},

author = {Peter Gammeltoft and Andrei Panibratov},

url = {https://doi.org/10.1016/j.ibusrev.2024.102278},

year  = {2024},

date = {2024-06-01},

journal = {International Business Review},

volume = {33},

number = {3},

pages = {102278},

abstract = {Firms' internationalization, the most essential topic in the international business discipline, have in recent years become highly entangled with political processes at multiple levels. Neither firm strategies and processes, nor IB theories and models have yet caught up with increasing politicization. In this paper, we pose three questions: why are firms increasingly affected by politics in their internationalization? How do firms respond to the increasing role of politics? And finally, how do theories considered foundational across IB research incorporate politics? We discuss how the resource-based view, transaction cost economics, institutional theory and agency theory relate to politics. Further, we identify eight predominant dimensions where firms are affected by politics. Finally, we suggest that the increasing role of politics can be ascribed not only to specific macro-level historical events but also to more fundamental micro-level transformations in prevalent institutional configurations of firms' value adding activities.},

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@article{belot_3017,

title = {Government awards to CEOs},

author = {François Belot and Timothée Waxin},

url = {https://onlinelibrary.wiley.com/doi/full/10.1111/jbfa.12813},

year  = {2024},

date = {2024-06-01},

journal = {Journal Of Business Finance & Accounting},

abstract = {This paper investigates the value and corporate governance consequences of government awards for a sample of French CEOs appointed to the national Order of the Legion of Honor (Légion d'honneur). Short-term market reactions surrounding award announcements are significantly positive, whereas the valuation of firms with awarded CEOs is greater than that of (matched) firms with nonawarded CEOs. We explore the channels through which government awards create value and find evidence that they provide awarded CEOs and their firms with increased political access. We also observe that government awards are associated with better corporate governance in that awarded CEOs are more likely to be fired for poor performance. The negative effects that have been documented for media awards and are associated with CEOs' superstar status do not seem to apply to state awards.},

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@article{muldoon_3031,

title = {Past is prologue: from human relations to social exchange theory},

author = {Jeffrey Muldoon and Anthony Gould and Jean-Etienne Joullié},

url = {https://www.emerald.com/insight/content/doi/10.1108/QROM-07-2023-2556/full/html},

year  = {2024},

date = {2024-06-01},

journal = {Qualitative Research in Organizations and Management},

abstract = {Purpose - The purpose of this article is twofold. Its first objective is to bring to the fore the unexplored and neglected origins of social exchange theory (SET) to critique this body of conjecture. This unearthing is illustrated through focusing on the way the theory was developed and how this development was mischaracterised in literature. Its second objective is to invoke the methodological assemblage of ANTi-History and the ?close reading? notion using multiple archival sources to demonstrate their usefulness within the

critical qualitative method debate.

Design/methodology/approach - The historic character of management and organization studies is exemplified through utilizing a combination of textual sources to examine how SET emerged from within the human relations school of thought throughout much of the twentieth century. Specifically, an array of sources

(including archival data) is deployed and closely examined to trace how SET formed and became prevalent in organizational studies over the last decades.

Findings - SET is not only indebted to the human relations movement in general and to Elton Mayo's work in particular (as is well-known), but also to logical positivism and behavioralist-school psychology. As such, Homans' work marked the beginning of a new era in organizational behavior research.

Originality/value - The article highlights the role of historical analyses in interpreting mainstream constructs in organizational behavior. In doing so, it reveals how critical qualitative research leads to understanding some shortcomings of a theory and indicates potential remedies.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{gould_3072,

title = {You May Not Be a Liar, but Are You Worth Listening To?},

author = {Anthony Gould and Jean-Etienne Joullié},

url = {https://rbr.business.rutgers.edu/sites/default/files/documents/rbr-090104.pdf},

year  = {2024},

date = {2024-06-01},

journal = {Rutgers Business Review},

volume = {9},

number = {1},

pages = {31-39},

abstract = {Within workplaces, deployment of words and phraseology is the most

consequential medium through which executives establish their reputation - a point also generally true for other workplace actors. Moreover, ultimately, organizational performance, irrespective of its measure, substantially depends on internal communication. Despite such import, managerial advice addressing this matter is threadbare and, where it exists, is inclined to be unhelpfully generic. This article presents, updates and operationalizes an ancient framework for executive language use which has straightforward workplace application.},

note = {publication sans DOI, revue non classée},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{kadri_3073,

title = {Study of composite polymer degradation for high pressure hydrogen vessel by machine learning approach},

author = {Kheireddine Kadri and Achraf Kallel and Guillaume Guérard and Abir Ben Abdallah and Joseph Fitoussi and Sebastien Ballut and Mohammadali Shirinbayani},

url = {https://doi.org/10.1002/est2.645},

year  = {2024},

date = {2024-06-01},

journal = {Energy Storage},

volume = {6},

number = {4},

pages = {e645},

abstract = {The aim of this paper is to study the degradation of a composite material under static pressure. The high pressure condition is similar to the one encountered inside hydrogen  tanks. Damage modeling was used to evaluate the behavior of hydrogen tanks to high pressure. A practical approach, coupling a finite element method (FEM) simulation and machine learning algorithm (ML), is suggested. The representative volume element (RVE) was used in association with a choice of a behavior law and a damage law as an input data. Algorithms for ML classification such as K-nearest neighbors (k-NN) and a special k-NN with a dynamic time warping (DTW) metric were used. The hierarchical clustering through dendrograms visualizations allowed to exhibit the impact of composite parameters in relation to fiber, matrix properties and  fiber volume fraction on the strain degradation under external static pressure. Continuing this, the optimum RVE which shows a low degradation value will be exhibited.},

note = {Scimagojr Q3 en Energy},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{ermolaeva_3103,

title = {Beware the puppeteers: The role of geopolitics in the bargaining dynamics between a Russian politically connected MNC and the country of Montenegro},

author = {Lyubov Ermolaeva and Andrei Panibratov and Desislava Dikova},

url = {https://www.emerald.com/insight/content/doi/10.1108/MBR-01-2023-0008/full/html},

year  = {2024},

date = {2024-06-01},

journal = {Multinational Business Review},

volume = {32},

number = {2},

pages = {161-182},

abstract = {Purpose - We used the Obsolescing Bargaining Power (OBP) Model (Vernon, 1977; 1998) to analyze the case of UC Rusal, a Russian politically connected MNC that was one of the world's largest aluminum companies between 2005 and 2014, having acquired and, ultimately, sold the Montenegrin aluminum smelter company KAP (Kombinat Aluminijuma Podgorica). We did so with the aim of answering the following question: how do geopolitics affect the bargaining balance of power between a Russian MNC and a host country?

Design/Methodology/Approach - We employed the Discourse Analysis methodology to identify the key players in the bargaining process and illustrate the evolving bargaining process.

Findings - We demonstrated that, over time, the shift in power from the Russian MNC to the host government had not merely been the result of the increase in committed MNC assets in the host country but, rather, of a geo-political chess game involving the Russian government, NATO, and the EU. By extending the OBP model with geopolitics, we found that a political agenda can influence the outcome of a bargaining process.

Originality - We extended the OBP model to illustrate the complex interaction between an emerging market MNC and an emerging host country government, indirectly influenced by two supranational organizations?the EU and NATO.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{humayun_3122,

title = {Paradigm shift in sustained employability: relevance of workaholism, job insecurity, job crafting, and presenteeism},

author = {Shazia Humayun and Sharjeel Saleem and Muhammad Umer Azeem and Ghulam Murtaza and Inam Ul Haq},

url = {https://www.tandfonline.com/doi/abs/10.1080/09585192.2024.2371809},

year  = {2024},

date = {2024-06-01},

journal = {International Journal Of Human Resource Management},

volume = {35},

number = {16},

pages = {2705-2741},

abstract = {This study extends the existing discourse on employability.

Drawing on regulatory focus theory, we contend that workaholism (a pull factor) and job insecurity (a push factor) constitute two critical antecedents that predict sustained

employability. Moreover, we investigate the mediating roles

of job crafting and presenteeism. To explain and test these

predictions, we employed a mixed-methods approach and

conducted two studies. Study 1 was an exploratory study to

explore the hidden motives behind presenteeism that can

predict sustained employability. The findings (themes) from

this study guide the conceptual framework tested in the second study. In Study 2, we conducted a field survey across

two waves on 498 employees from private sector educational institutions. The results reveal that both the pull factor

(workaholism) and push factor (job insecurity) predict sustained employability through two distinct paths. Furthermore,

promotion-oriented job crafting and approach-motives

presenteeism serially mediate the relationship between

workaholism and sustained employability, whereas preventionoriented job crafting and avoidance-motives presenteeism

serially mediate the relationship between job insecurity and

sustained employability. These findings offer valuable

insights for organizations and HR managers, enabling them

to create more supportive and adaptive work environments

that align with varied employee approaches to sustained

employability.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{panibratov_2110,

title = {POLI advantages of state-owned multinationals},

author = {Andrei Panibratov and Olga Garanina and Abdul-Kadir Ameyaw and Amit Anand},

url = {https://www.emerald.com/insight/content/doi/10.1108/IJOEM-12-2021-1872/full/html},

year  = {2024},

date = {2024-05-01},

journal = {International Journal Of Emerging Markets},

volume = {19},

number = {5},

pages = {1385-1406},

abstract = {Purpose - The authors revisit the traditional OLI paradigm with the objective to allocate politics within the set of internationalization advantages by building on the political strategy literature. The authors outline the specific role of political advantage that facilitates and propels the international expansion of state-owned multinational enterprises (SOMNEs) from emerging markets. 

Design/methodology/approach - A conceptual paper which explains the role of political advantage in the internationalization of SOMNEs. The authors expand the scope of the OLI to capture the impact of firms' home governments' policies and relationships with host countries which are leveraged by SOMNEs in their internationalization. 

Findings - The authors define political advantage as a new type of advantage which depends on and is sourced from external actors. The authors argue that P-advantage is a multifaceted and unstable part of POLI composition, which is contingent on political shifts and may be leveraged by various firms. The authors also assert that political capabilities have limitations in sustaining political advantage, which may be compensated via enhancing the political activity of firms. 

Originality/value - The authors conceptualize the POLI-advantages paradigm for the internationalization of SOMNEs by proposing that in addition to the traditional ownership, location, and internalization advantages, firms can capitalize on their political advantage to enter markets where internationalization might have been difficult without their political connections.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{khelladi_2455,

title = {Why do people buy virtual clothes?},

author = {Insaf Khelladi and Catherine Lejealle and Saeedeh Rezaee Vessal and Sylvaine Castellano and Dominico Graziano},

url = {https://onlinelibrary.wiley.com/doi/10.1002/cb.2270},

year  = {2024},

date = {2024-05-01},

journal = {Journal Of Consumer Behaviour},

volume = {23},

number = {3},

pages = {1389-1405},

abstract = {Virtual clothes consumption is part of the digital virtual consumption practices of the global NFT phenomenon and the global digital fashion trend. While cutting-edge technologies shape customer experience and behavior, research examining how consumers desire, own, and experience these technologies in general, and virtual objects in particular, remains scarce. Adopting the uses and gratifications (U&Gs) theory and building on research related to brand roles and category, the present research aims to unveil the psychological determinants of purchasing NFTs-virtual clothes. A mixed-method, two-stage approach was adopted. First, a qualitative study and a pilot study aimed to capture and understand what motivates people to buy NFTs-virtual clothes and identify contextualized U&Gs. Second, two original confirmatory studies verified the U&Gs of purchasing virtual clothes and investigated how they differ based on brand category (luxury vs. non-luxury). The results show that enjoyment, social interactivity, and curiosity are the main predictors of NFTs-virtual clothes purchases. Consumers mainly seek hedonic, social, and technological gratifications as part of the digital fashion consumption trend. Brand managers must recognize virtual clothing gratifications for effective virtual world positioning. Products should encourage networking, community, and user interaction. Demographics and virtual experience should be considered to understand NFT-virtual clothes motivations.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{gull_2792,

title = {The presence and composition of sustainability committee and waste management practices},

author = {Ammar Ali Gull and Mariela Carvajal and Muhammad Atif and Muhammad Nadeem},

url = {https://www.sciencedirect.com/science/article/pii/S1057521924000437?via%3Dihub},

year  = {2024},

date = {2024-05-01},

journal = {International Review Of Financial Analysis},

volume = {93},

pages = {103111},

abstract = {Motivated by the recent surge in scholarly enquiries into the role of sustainability committees in corporate social responsibility, this study investigates the relevance of sustainability committees' presence and composition to waste management practices, which is still unknown in the literature. Based on a panel of firms listed in 42 countries from 2002 to 2019, we document a positively significant (insignificant) relationship between the presence of a sustainability committee and waste generation (waste recycling). In terms of the composition, we find that firms with large committee size and gender diversity (committee tenure and independence) generate less (more) waste. Our analysis also indicates that firms with gender-diverse committees are more likely to recycle their waste. Our findings are robust to alternative estimation techniques and variable specifications, sub-sample analyses, and different identification strategies. This study provides new insights into the structure of the sustainability committee and informs stakeholders and regulators about impression management by firms across countries.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{sokolova_2821,

title = {Home cooking in the digital age: When observing food influencers on social media triggers the imitation of their practices},

author = {Karina Sokolova and Saeedeh Rezaee Vessal and Charles Perez},

url = {https://onlinelibrary.wiley.com/doi/abs/10.1002/mar.21973},

year  = {2024},

date = {2024-05-01},

journal = {Psychology & Marketing},

volume = {41},

number = {5},

pages = {1152-1171},

abstract = {Social media influencers are effective in influencing the purchase intention of their audience. Aside from products, influencers also promote certain lifestyles and behaviors. Food influencers, for example, frequently feature home cooking, a healthier behavior compared to snacking or dining out. This study explored the potential of social media influencers in promoting such behavior. Driven by social cognitive theory, we explored whether self-efficacy, perceived benefits, and concerns (social, entertainment, health, and economic) relate to the intention of the audience to cook at home following the recipes an Instagram influencer provides. We conducted three separate studies (two surveys and one experiment) with a French population of social network platform users. Our results showed that the entertainment value of an observed behavior is the main driver for imitation on social media, along with self-efficacy, at least for women. Mixed results were obtained for social benefits. The perceived ease of the recipe, cooking experience, and explicit verbal encouragement were positively related to self-efficacy. Surprisingly, the effect of health and economic benefits or concerns and labeling was not confirmed.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{khelladi_2860,

title = {Sustainability as the Missing Link to Uncover the Double Edge of NFT Technology Legitimacy},

author = {Insaf Khelladi and Sylvaine Castellano and Catherine Lejealle},

url = {https://www.cairn.info/article.php?ID_ARTICLE=JIE_PR1_0162},

year  = {2024},

date = {2024-05-01},

journal = {Innovations},

volume = {44},

number = {2},

pages = {23-51},

abstract = {Although academic and practical interest in non-fungible tokens (NFTs) has

continuously increased over the last few years, there is still a need to better

understand their social acceptability. The aim of the study was to explore

the double edge of NFT legitimacy for NFTs by unveiling the role of sustainability

and by adopting technology legitimacy and the field of sustainability

transition studies as a theoretical lens. Specifically, this research investigates

the role of sustainability in securing and maintaining technology legitimacy

within NFT projects. We interviewed 12 experts through exploratory qualitative

research. The findings highlight three main ways in which sustainability

participates in the legitimation of NFT projects. While sustainability can be

inherent in the NFT project itself, this legitimation can also be derived from

the perceived sustainability of the NFT technology or be part of innovative

business models. Theoretical contributions and managerial implications are

then discussed.},

note = {A propos du DOI de cette revue n'en fournit pas en prépublication il faudra attendre la publication du numéro.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{el_mansouri_2865,

title = {The Cognitive Cost of Going the Extra Mile: How Striving for Improvement Relates to Cognitive Performance},

author = {Mouna El Mansouri and Karoline Strauss and Doris Fay and Julia Smith},

url = {https://psycnet.apa.org/fulltext/2024-86648-001.html},

year  = {2024},

date = {2024-05-01},

journal = {Journal Of Applied Psychology},

abstract = {Organizations are increasingly expecting individuals to engage in task proactivity, that is, to find better ways of doing their job. While prior research has demonstrated the benefits of task proactivity, little is known about its cognitive costs. To investigate this issue, we build theory on how task proactivity affects end-of-day cognitive performance. We propose that task proactivity involves deviating from established ways of working and engaging in cognitively demanding activities requiring high levels of mental effort, which manifest as an erosion of end-of-day cognitive performance. In two daily diary studies, we found that individuals engaging in task proactivity experience lower end-of-day cognitive performance (Study 1 over five consecutive workdays: n = 163, k = 701; Study 2 with multiple daily assessments over seven consecutive workdays: n = 93, k = 471), even when controlling for task performance (Study 1) and beginning-of-day cognitive performance (Study 2). In two experiments, we then show that simulating task proactivity results in greater mental effort and lower routineness but not in greater ego depletion (Study 3: N = 318 and Study 4: N = 319) or increased self-control demands, -effort, or -motivation (Study 4). This provides support for our proposed cognitive pathway. Our findings enhance our understanding of the cognitively demanding nature of task proactivity and provide empirical support for its cognitive costs using a mental fatigue lens. They also suggest that the impact of a cognitively demanding activity like task proactivity may persist throughout the day and carry over to other tasks involving cognitive performance.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{salehy_2921,

title = {Sustainability and operational performance assessment of supermarket air-conditioning architectures using secondary fluids and slurries},

author = {Yasmine Salehy and Hong Minh Hoang and Pascal Clain and Didier Dalmazzone and Laurence Fournaison and Anthony Delahaye},

url = {https://www.sciencedirect.com/science/article/pii/S2451904924001823?via%3Dihub},

year  = {2024},

date = {2024-05-01},

journal = {Thermal Science and Engineering Progress},

volume = {50},

pages = {102564},

abstract = {Secondary loop architectures and phase change material (PCM) slurries could reduce the environmental impact of refrigeration and air-conditioning systems by lowering significantly the amount of primary refrigerants. However, there is a barrier to their industrial development due to the lack of studies on their behaviour in operational scenarios. The present work analyses the behaviour of different secondary loop systems in an industrial context, here the air conditioning of a supermarket in France. For this purpose, a generic approach, developed in previous work, is proposed to assess their potential of adoption. This modelling approach is able to describe the sustainability and operational performance (energy, environmental, economic, social) of refrigeration systems. After validation of the model on real architecture and components, five standard or new architectures were tested: centralized direct expansion system; secondary loop system with ethylene glycol water; secondary loop system with ice slurries, TBPB hydrate slurries or CO2 hydrate slurries. The main results of this study show that new secondary systems using hydrate slurries have better cooling energy performance than direct expansion or classical brine / ice slurry secondary systems. Moreover, even including pumping power, the life cycle climate performance of secondary loop systems is much better than that of direct expansion systems. However, the total cost of ownership of direct expansion systems is lower than that of secondary systems, but with little differences for smaller pipes. Finally, trade-offs between several performances can be proposed. For example, some architectures with suitable pipe diameters could meet TCO/LCCP-based and CAPEX/pumping-based trade-offs.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{gull_2967,

title = {Informal Institutions and Audit Pricing: Cross-Country Evidence of National Culture and Audit Fees},

author = {Ammar Ali Gull and Muhammad Atif and Muhammad Usman},

url = {https://www.worldscientific.com/doi/full/10.1142/S1094406024500082},

year  = {2024},

date = {2024-05-01},

journal = {International Journal of Accounting},

volume = {52},

number = {2},

pages = {2450008},

abstract = {The research problem



In this study, we examined the effect of an important informal institution, namely, national culture, on audit fees in an international context.



Motivation



In recent years, extant literature has increasingly focused on country-level differences in the audit environment, as these might have a significant influence on how financial statement audits are conducted across the globe. We contribute to this stream of literature by investigating the impact of national culture on audit fees.



The test hypotheses



Based on the demand- and supply-side perspectives of audit fees, we hypothesized that national culture dimensions ? namely, uncertainty avoidance, power distance, individualism versus collectivism, and masculinity versus femininity ? affect audit fees.



Target population



We used a sample of 27,670 firm-year observations across 22 countries over the 2002-2019 period.



Adopted methodology



We used ordinary least squares (OLS) regressions as baseline technique and entropy-balanced method (EBM) and system-generalized method of moments (GMM) to address endogeneity concerns.



Analyses



We examined the impact of Hofstede's four national culture dimensions ? uncertainty avoidance, power distance, individualism versus collectivism, and masculinity versus femininity ? on audit fees. We also tested the robustness of results using alternative measures of national culture, subsample analyses, and additional firm-level factors.



Findings



Consistent with our hypotheses, we find that audit fees are higher (lower) in countries with higher uncertainty avoidance, individualism, and masculinity (power distance) scores. Our further analyses reveal that earnings management proxied by abnormal accruals does not impact the relationship; however, country-level creditor rights influence audit fees in high power distance and masculine cultures. We also note that national culture influences auditor choice and audit opinion. Our main findings are robust to alternate proxies and subsample analysis, as well as to address potential endogeneity concerns. Overall, our findings offer important implications for firms operating in global markets and for the audit profession.},

note = {The paper has not been assigned to any issue yet.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{ul_haq_3015,

title = {How does witnessing coworker ostracism differentially elicit victim-directed help and enacted ostracism: The mediating roles of compassion and schadenfreude, moderated by dispositional envy},

author = {Inam Ul Haq and Muhammad Umer Azeem and Maria Rasheed and Farooq Anwar},

url = {https://www.sciencedirect.com/science/article/abs/pii/S0148296324002121?dgcid=rss_sd_all},

year  = {2024},

date = {2024-05-01},

journal = {Journal Of Business Research},

volume = {179},

pages = {114708},

abstract = {This study examines the differential effects of observed ostracism on observers' victim-directed helping behaviors

and their own enactment of ostracism, as informed by their dispositional envy. In particular, we examined two

distinctive paths that explain the observers' congruent (compassion) and incongruent (schadenfreude) emotional

responses toward victims. Utilizing a four-wave, multi-source survey dataset comprising 306 employees from

various organizations in Pakistan, our findings reveal that observed ostracism elicits feelings of compassion in

employees with a low dispositional envy, who then exhibit greater victim-directed helping behaviors. By

contrast, employees with a high dispositional envy experience schadenfreude when observing ostracism,

prompting them to engage in further victim-directed ostracism themselves. Our findings provide important insights

into the catalytic role of dispositional envy in determining emotions that explains why the observation of a

coworker's social exclusion prompts a differential behavioral response.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{bzeouich_3032,

title = {Does ownership structure drive the effect of CEO overconfidence on earnings quality?},

author = {Bilel Bzeouich and Florence Depoers and Faten Lakhal},

url = {https://www.emerald.com/insight/content/doi/10.1108/JAAR-10-2022-0265/full/pdf?title=does-ownership-structure-drive-the-effect-of-ceo-overconfidence-on-earnings-quality},

year  = {2024},

date = {2024-05-01},

journal = {Journal of Applied Accounting Research},

abstract = {Purpose - The purpose of this paper is to examine the effect of chief executive officer (CEO) overconfidence on

earnings quality and the moderating role of ownership structure as a crucial corporate governance device.

Design/methodology/approach - The paper uses the generalized method of moments (GMM) estimation

method to test our models on a sample of 335 French companies between 2009 and 2020, i.e. 4,020 observations.

Findings - The results show that CEO overconfidence negatively affects earnings quality. This result

supports the predictions of behavioral finance theory and suggests that CEO overconfidence is a behavioral

bias that affects the quality of earnings. The authors also examined the effect of different types of ownership

structures on this relationship. The results show the significant role of controlling shareholders, owner-

managers, families and institutional investors in mitigating the negative effect of CEO overconfidence on

earnings quality.

Research limitations/implications - This paper has some limitations. First, other types of ownership

structures could have been analyzed such as state ownership. Second, we ignored the role of the board of

directors as an important governance mechanism in controlling overconfident CEOs' actions.

Practical implications - Companies should be aware of the potential risks associated with CEO

overconfidence, which can compromise the faithful representation of earnings. This highlights the importance

of effective monitoring and internal controls to detect and prevent such practices, which involve the role of

ownership structure.

Originality/value - This paper addresses the effect of CEO overconfidence on earnings quality and provides

new evidence on the role of different ownership structure types in shaping this relationship. Additionally, this

paper sheds new light on how overconfident CEOs may behave in challenging times.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{uyar_3036,

title = {Do stockholders appreciate CSR? The role of firm visibility, financial slack, and monitoring},

author = {Ali Uyar and Faten Lakhal and Cemil Kuzey and Abdullah Karaman},

url = {https://reflexion.hec.ca/notice?id=h::069f0393-5928-4c47-aefd-f5f2bef1fb71&locale=en},

year  = {2024},

date = {2024-05-01},

journal = {Management International},

abstract = {Although numerous past studies have examined the association between corporate social

responsibility (CSR) and firm value, the findings have been inconsistent. This study examines how

firm visibility, financial slack, and monitoring affected the relationship between CSR and firm value.

We find that CSR performance and its three dimensions, that is, environmental, social, and

governance?have positive effects on firm value. The results also show that under slack resources

and strong corporate governance, the positive effect of CSR on firm value is strongly supported.

These results suggest that managers should be aware that they can also attract shareholders'

interests in the stock market while addressing stakeholders' concerns, especially when the firm has

available financial slack and strong board monitoring.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{nizar_2336,

title = {How does institutional cross-ownership affect firm productivity? The importance of the corporate social responsibility channel},

author = {Hamza Nizar and Taher Hamza and Faten Lakhal},

url = {https://onlinelibrary.wiley.com/doi/abs/10.1002/ijfe.2773},

year  = {2024},

date = {2024-04-01},

journal = {International Journal Of Finance & Economics},

volume = {29},

number = {2},

pages = {1988-2010},

abstract = {This paper investigates the effect of institutional cross-ownership on firm productivity and whether this effect occurs indirectly through corporate social responsibility. Based on a sample of French firms from the 2001-2015 period, we found that institutional cross-ownership, particularly pressure insensitive cross-ownership, positively affects firm productivity. This result suggests that the professional knowledge and monitoring experience gained by institutional cross-owners lead them to increase firm productivity. This positive effect is less pronounced in highly competitive product markets. The results also showed that corporate social responsibility is a channel that allows institutional cross-owners, particularly pressure insensitive cross-owners, to influence firm productivity. This result suggests that institutional cross-owners drive corporate social responsibility investments leading to enhanced firm productivity.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{djebali_2538,

title = {Survey and insights on digital twins design and smart grid's applications},

author = {Sonia Djebali and Guillaume Guérard and Ihab Taleb},

url = {https://www.sciencedirect.com/science/article/pii/S0167739X23004466},

year  = {2024},

date = {2024-04-01},

journal = {Future Generation Computer Systems-The International Journal Of Escience},

volume = {153},

pages = {234-248},

abstract = {Digital twins are a promising technology for simulating complex systems, especially in the smart grid domain. This paper offers a comprehensive literature review on digital twins, focusing on data gathering, data management, and human-in-the-loop control design aspects. Emphasizing the integration of AI and machine learning in big data, it enhances analytics and decision-making capabilities. We introduce a collaborative framework involving multiple stakeholders to maximize the potential of digital twins. The paper examines digital twin applications in smart grids, covering areas like asset management, predictive maintenance, energy optimization, and demand response. By synthesizing research and implementation findings, we identify trends, challenges, and opportunities in the field.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{benkraiem_2786,

title = {Tax avoidance, investor protection, and investment inefficiency: An international evidence},

author = {Ramzi Benkraiem and Safa Gaaya and Faten Lakhal},

url = {https://www.sciencedirect.com/science/article/pii/S0275531924000503?dgcid=author},

year  = {2024},

date = {2024-04-01},

journal = {Research In International Business And Finance},

volume = {69},

pages = {102258},

abstract = {This paper provides new evidence on the relationship between corporate tax avoidance, and investment inefficiency. Based on a sample of 82,487 firm-year observations across 38 countries, we find that tax avoidance is positively associated with inefficient investments. Particularly, the positive effect of corporate tax avoidance is due to the underinvestment problem suggesting that firms engaging in tax saving activities suffer from exacerbated information asymmetry issues leading them to underinvest. More importantly, the results show that the relationship between tax avoidance and investment inefficiency is more prevalent during crisis periods, suggesting that in periods of economic shortfalls, the investment behavior is altered due to high external financing cost. We also find that the relation between tax avoidance activities and investment inefficiency is less prevalent in countries with strong investor protection. These findings are robust to alternative samples, measures of tax avoidance, investor protection and to endogeneity issues.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{garanina_2893,

title = {Bulls and bears: inscribing SOEs roles into the global climate agenda},

author = {Olga Garanina and Daria Klishevich and Andrei Panibratov},

url = {https://doi.org/10.1108/cpoib-12-2022-0140},

year  = {2024},

date = {2024-04-01},

journal = {Critical Perspectives on International Business},

volume = {20},

number = {2},

pages = {272-294},

abstract = {Purpose - This study aims to explore when and under what conditions state-owned enterprises (SOEs)

become important players in orchestrating the global climate action and what their roles are as domestic or

international (de)carbonizers.

Design/methodology/approach - This is a conceptual paper that aims to advance understanding of the

role of SOEs in addressing the global climate challenge. The authors build on the institutional theory to

capture the importance of home-country climate regulation mechanisms and advance knowledge on the

internationalization of SOEs. The authors review the literature on the institutional boundaries that shape the

environmental activities of firms at home and abroad and develop the argument on the influence of home

country institutions and internationalization on the role of SOEs in the global climate agenda.

Findings - In this study, the authors elaborate the SOEs' climate action matrix and offer three propositions based

on the fact that SOEs' environmental strategies are driven by the interests of the state as owner and the scope of

SOEs' internationalization. First, the authors propose that the level of home country's climate policy ambition explains

SOEs' stance on climate action. Second, scope of internationalization explains SOEs' stance on climate action. Third,

the progressive/increasing involvement of SOEs in climate action enhances the country's climate stance.

Originality/value - The authors incorporate the climate argument into international business (IB) studies

of SOEs' internationalization, a novel approach that helps us to advance the knowledge on the complex issue

of corporate climate action. The authors argue for a dynamic and reciprocal relationship between home/host

countries and SOEs' climate engagement. In doing this, the authors contribute to the IB research and policy

agenda by exploring SOEs' engagement in advancing the global climate agenda.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{muldoon_2903,

title = {Agency theory and social entrepreneurship: An axe that needs sharpening},

author = {Jeffrey Muldoon and Vitaliy Skorodziyevskiy and Anthony Gould and Jean-Etienne Joullié},

url = {https://journals.sagepub.com/doi/10.1177/14657503241242344},

year  = {2024},

date = {2024-04-01},

journal = {International Journal of Entrepreneurship and Innovation},

abstract = {Social entrepreneurship is a recent strategy for addressing public policy concerns that have traditionally been viewed as falling within the State's ambit. This article exposes the inadequacy of agency theory for interpreting how parties coexist within a multi-stakeholder service delivery configuration under the rubric of social entrepreneurship. Using the case of Teach for America, it explores the criticisms that traditionally trained teachers direct towards the organization's members. The article does not take a side on whether these criticisms are justified. Rather, it argues that, absent a frame of

reference (e.g., appropriately adapted agency theory) for exposing the interests of disparate stakeholders to a social entrepreneurship venture, misaligned interests manifest as ill-founded mutual critique.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{benkraiem_2932,

title = {Family control, institutional cross holding and corporate social responsibility},

author = {Ramzi Benkraiem and Faten Lakhal and Hamza Nizar},

url = {http://www.accessecon.com/Pubs/EB/2022/Volume42/EB-22-V42-I4-P184.pdf},

year  = {2024},

date = {2024-04-01},

journal = {Economics Bulletin},

volume = {42},

number = {4},

pages = {2231-2247},

abstract = {This paper examines the effect of family control on corporate social responsibility. It also investigates the role of

institutional cross-owners who hold concomitant stakes in firms competing within the same industry. Using a sample

of French listed firms, we find that family control negatively affects corporate social responsibility, suggesting that

controlling families may have expropriation purposes and are likely to prioritize their personal interests over

stakeholders' ones. The results also show that institutional cross-owners attenuate the negative impact of family

control on corporate social responsibility, suggesting that institutional cross-owners act as an effective control

mechanism and help mitigate the risk of expropriation by family-controlled firms. The results are robust to alternative

measures of family control and to endogeneity tests and have several practical implications.},

note = {Cette revue ne propose pas de doi mais seulement un lien url,},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{guerard_2939,

title = {Tourism profile measure for?data?driven tourism segmentation},

author = {Guillaume Guérard and Sonia Djebali and Quentin Gabot},

url = {https://link.springer.com/article/10.1007/s13042-024-02145-z},

year  = {2024},

date = {2024-04-01},

journal = {International Journal Of Machine Learning And Cybernetics},

volume = {2024},

pages = {40},

abstract = {The digital revolution has brought about profound changes in research within the tourism segmentation field. The ease of grasping tourists' behaviors is facilitated by the digital traces left on social networks. Existing studies focusing on tourists' digital traces typically apply clustering algorithms to the tourism context. This paper introduces a novel measure, named tourism profile measure for determining tourism segmentation, also known as tourism profiling. The approach involves establishing a new clustering algorithm that centers on stays conducted by tourists, utilizing both the context and content of the trips. The proposed measure is then simulated and experimentally evaluated using a real dataset across various periods and diverse nationalities, particularly in the context of the French capital, Paris.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{singh_3012,

title = {Green Open Innovation and Circular Economy: investigating the role of Big Data Management and Sustainable Supply Chain},

author = {Rajesh Kumar Singh and Kaliyan Mathiyazhagan and Veronica Scuotto and Marco Pironti},

url = {https://ieeexplore.ieee.org/document/10496234},

year  = {2024},

date = {2024-04-01},

journal = {Ieee Transactions On Engineering Management},

volume = {71},

pages = {8417-8429},

abstract = {The study delves into the concept of Circular economy target (CET) performance in the context of Green Open Innovation (GOI) to understand the role of Big Data Management (BDM) and Sustainable Supply Chain Practices (SSCP), including Knowledge Management (KM).  The authors developed a self-administered survey for 294 participants from the cement, electronics, tyres, rubber, and energy sectors. These industries are relevant for their environmental impacts and sustainability challenges. The study's empirical findings emphasize the positive association between BDM with BDC and KM. Further, it positively associates with SSCP and CET, especially in the context of GOI. GOI was also observed as a moderating variable in the relationships between BDC-SSCP and KM-SSCP. The conceptual framework elucidates the interaction between BDC, Knowledge Capabilities, and SSCP. It underscores the collective synergy of these components in achieving CET. This is in the frame of GOI, which intertwines the value chain between territorial actors such as companies, universities, and research institutes that exploit and convert big data into knowledge to get new forms of sustainable innovations.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{taleb_2936,

title = {Holonic Energy Management Systems: Towards Flexible and Resilient Smart Grids},

author = {Ihab Taleb and Guillaume Guérard and Frédéric Fauberteau and Nga Nguyen},

url = {https://link.springer.com/chapter/10.1007/978-3-031-55326-4_5},

year  = {2024},

date = {2024-03-01},

journal = {Agents and Artificial Intelligence},

volume = {14546},

pages = {95-112},

abstract = {The increasing global warming and soaring fossil fuel prices have made energy generation minimization a crucial objective. As a result, the relevance of smart grids has significantly grown, especially in the context of regulating energy demand based on available resources. This necessitates the implementation of Demand Side Management (DSM) tools for effective regulation. While various models and architectures have been developed for smart grids, the utilization of holonic architectures remains limited in existing literature. In this paper, we propose a holonic architecture specifically tailored for smart grids, which proves to be highly advantageous. Holonic architectures are particularly valuable in smart grids as they enable seamless operation among different actors, even during technical challenges. Our proposed model consists of interconnected agents forming holons, with five agents working in tandem to ensure flexibility across multiple aspects. We have tested this model in three different scenarios. The first scenario represents a healthy grid. The second scenario simulates a grid with production mismanagement. Lastly, the third one simulates a grid experiencing a region-specific blackout. Results show how the grid distributes the available energy depending on the available production, storage (if any) and the assurance of the distribution across the various requesting holons.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{shuwaikh_2207,

title = {Venture capital activities under uncertainty: US and UK investors behavior},

author = {Fatima Shuwaikh and Souad Brinette and Sabrina Khemiri and Rita Grego De Castro},

url = {https://link.springer.com/article/10.1007/s10479-022-04962-3},

year  = {2024},

date = {2024-03-01},

journal = {Annals Of Operations Research},

volume = {334},

number = {-},

pages = {885-917},

abstract = {We investigate how in the context of Corporate Venture Capital (CVC), the investment decisions affect the likelihood of their subsequent exit strategies. We use OLS and probit regression as well as Weibull distribution of residual values, given its reliability and validity for studying lifetime analysis. Based on a sample of 8722 VC-backed ventures with the first investment dates between 1999 and 2018 in United States (US) and United Kingdom (UK), the results show that the presence of CVCs positively affects the funding amounts and the duration of the investment. CVC funds are more generous and more patient than Independent Venture Capital (IVC) funds regarding their investments in ventures. Moreover, the findings provide evidence that the exit strategies are directly influenced by the funding amounts and the duration of the investment which are influenced, in turn, by the fund type. Greater funding increases the likelihood of IPO exit which is reduced by longer investment duration. Our results are robust to alternative estimation methods, namely two-stage treatment-effects regressions. These results help the various stakeholders (VC funds, investors, ventures) make crucial decisions regarding investment amounts and duration, and exit.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{gupta_2465,

title = {Shrinking the capital costs and beta risk impediments through ESG: study of an emerging market},

author = {Santushti Gupta and Divya Aggarwal},

url = {https://www.emerald.com/insight/content/doi/10.1108/ARA-05-2023-0130/full/html},

year  = {2024},

date = {2024-03-01},

journal = {Asian Review of Accounting},

volume = {32},

number = {2},

pages = {249-277},

abstract = {Abstract

Purpose



This study aims to empirically examine environment, social, and governance (ESG) as an effective strategy to reduce major impediments for a corporation in the form of costs of capital (COC) and systematic risk, especially for emerging markets such as India.

Design/methodology/approach



A sample of 114 Indian firms from eight prominent industries based on Thomson Reuters classification (TRBC) are used in the study. A panel regression with industry-fixed effects is carried out to account for industry heterogeneity. For robustness, the authors also carry out a matched sample analysis.

Findings



The authors observe a negative and significant relationship between ESG performance with COC and systematic risk, respectively. For the pillar-wise analysis, the authors observe that only governance performance is negatively and significantly related to COC whereas the environmental and social performances are negative and insignificant. For ESG pillar level analysis for beta, the authors observe that all pillars are negative and significant, thus making a case for how firms can fine-tune their ESG strategies according to each pillar.

Research limitations/implications



As the ESG concept is still in a very nascent stage, data availability is a definite challenge in India.

Practical implications



As ESG is increasingly becoming relevant for multiple stakeholders, this study aims to provide evidence that can potentially guide the regulators, practitioners, and academicians to address the contemporary needs of these stakeholders, while also doing good for the firm in the traditional sense.

Social implications



The transition to a sustainable economy is a challenge for emerging economies, especially for a country like India where stakeholders are not only varied but also huge in number. With this study's contribution towards an incremental understanding of ESG, Indian regulators and policymakers can bring forward mandates as to ESG compliances that are rewarding for the firms and give them enough impetus towards complying with ESG norms.

Originality/value



The extant literature on ESG majorly discusses the relationship between ESG performance and financial performance. This study addresses the lacuna of the relationship of ESG with COC and beta in the Indian context.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{scuotto_2598,

title = {The impact of innovation failure: Entrepreneurship adversity or opportunity?},

author = {Veronica Scuotto and Domitilla Magni and Alexeis Garcia-Perez and Marco Pironti},

url = {https://www.sciencedirect.com/science/article/pii/S0166497223002559},

year  = {2024},

date = {2024-03-01},

journal = {Technovation},

volume = {131},

pages = {102944},

abstract = {Innovation is key to the economic performance of firms. However, several types of risks and uncertainties often lead to high failure rates in innovation projects, to the extent that failure is now considered a typical step in an innovation process. If innovation failure was provoking stress in the past, the current socio-economic contexts makes if it something to regularly deal with and learning from. However, there still is a dilemma on whether innovation failure should be considered as an opportunity or a trauma for the firm. Exploring the three steps of an innovation failure, that is identifying, analyzing and experimenting, the present research offers new insights on the nature of innovation failure at an individual and team levels. In particular, via an inductive approach this study provides fours key approaches to understanding innovation failure. First, we have uncovered a wide range of approaches to organizational management and ?Spaghetti' organizational models of innovation that perceive failure as an opportunity for the innovation process. Secondly, our study identified what seems to be a widespread perception of innovation failure as a trauma, which encourages the culture of openness to failure and to share knowledge of failing innovations. Such views apply not only at organizational but also at individual and team levels. Third, our results serve to encourage individuals, teams and organizations to find new ways to learn from failures in innovation projects, and to have a less centralized management and control over innovation. Fourth, in our perception of the domain, failure could become the ?new normal' and a mean to generate new knowledge. This stimulates new directions in the decision-making process, towards novel pathways to innovation.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{ul_haq_2900,

title = {How and when do perceptions of supervisor evasive knowledge hiding escalate into diminished job performance?},

author = {Inam Ul Haq and Dirk De Clercq and Muhammad Umer Azeem},

url = {https://onlinelibrary.wiley.com/doi/10.1002/cjas.1745},

year  = {2024},

date = {2024-03-01},

journal = {Canadian Journal Of Administrative Sciences-Revue Canadienne Des Sciences De L Administration},

abstract = {Drawing from social exchange theory, this study investigates how and when supervisor evasive knowledge hiding might lead to lower job performance by employees. The hypotheses were tested with three-round survey data, collected among employees and peers in various industries. Employees' perceptions that their supervisor engages in deceptive knowledge hiding undermine their own performance-enhancing efforts because they develop career plateau beliefs; this explanatory role is particularly salient among employees exposed to despotic leadership. This study pinpoints a notable risk for employees who feel upset when they believe a despotic supervisor is intentionally concealing knowledge: They grow disappointed with their career situation, which prompts them to adopt complacent behavioral responses that likely render it even more challenging to access valuable supervisor knowledge.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{slama_2825,

title = {How does the heterogeneity of institutional investors influence corporate tax avoidance? The moderating role of family ownership},

author = {Afef Slama and Ramzi Benkraiem and Faten Lakhal},

url = {https://www.emerald.com/insight/content/doi/10.1108/IJMF-11-2022-0501/full/html?skipTracking=true},

year  = {2024},

date = {2024-02-01},

journal = {International Journal of Managerial Finance},

abstract = {Purpose: This study provides new insights into the relationship between institutional investors' heterogeneity and corporate tax avoidance. It also investigates whether family ownership moderates this relationship.

Design/methodology/approach: Based on a sample of 200 French listed firms from 2008 to 2017, we use the generalized method of moment (GMM) estimator proposed by Arellano and Bover (1995) and developed by Blundell and Bond (1998) to address endogeneity and omitted variable concerns.

Findings: The results show that passive institutional investors are associated with an increase in the level of tax avoidance. However, active ones significantly decrease the levels of tax avoidance practices. Moreover, we show that institutional activism is not sufficient to control managerial actions, particularly in the context of controlled family businesses. The results suggest that families may expropriate the rights of minority shareholders through a controlling coalition with passive institutional investors.

Originality: This paper extends previous research by investigating the heterogeneity of institutional investors' behavior in terms of horizon, ownership, and control. In addition, this paper sheds a new light on how family firms behave regarding tax avoidance practices in presence of active and passive institutional investors.

Research limitations/implications: This study has several practical implications. First, the results are useful for policymakers who should pay more attention to conflicts of interests and constrain passive institutional investors to provide only one service (asset management). Second, this study may sensitize family owners to the need to collaborate with active institutional investors that are effective in the monitoring of the firm. In particular, families should be willing to sacrifice some of their socioemotional wealth to promote balanced ownership structures that exclude investors with business relationships with the company.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{gould_2386,

title = {First things first: Unselfconscious corporate virtuosity and corporate performance},

author = {Anthony Gould and Jean-Etienne Joullié and Kate GOULD},

url = {https://onlinelibrary.wiley.com/doi/10.1002/bse.3510},

year  = {2024},

date = {2024-02-01},

journal = {Business Strategy And The Environment},

volume = {33},

number = {2},

pages = {692-706},

abstract = {This article investigates the relationship between unselfconscious corporate virtuosity and corporate performance using a novel methodology. It contends that honesty in presenting CSR activities is a proxy for corporate virtuosity and that syntheticity of language indexes unselfconscious honesty in corporate reporting. The study's research question is: Is there evidence that being more corporately ethical in the absence of concern about being so perceived enhances hardcore measures of organisational performance? To answer this question, a linguistic analysis of sustainability reports of firms operating in the Mining, Crude Oil Production Industry is undertaken to reveal that firms' financial performance varies as a function of a particular kind of straightforward language use in corporate reporting. This exercise provides evidence that unselfconscious corporate virtuosity is associated with better corporate financial performance. Implications for practice of this finding are explored.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{elembilassery_2453,

title = {What influences individuals' tolerance for ambiguity? Exploring the role of social comparison orientation, tendency to maximize and feel regret},

author = {Varun Elembilassery and Nikunj Kumar Jain and Divya Aggarwal},

url = {https://www.sciencedirect.com/science/article/pii/S0191886923003598},

year  = {2024},

date = {2024-02-01},

journal = {Personality And Individual Differences},

volume = {217},

pages = {112436},

abstract = {Situations marked with ambiguity can induce an aversion due to heightened fear of the unknown augmented by individual differences in ambiguity tolerance levels (Einhorn & Hogarth, 1985). Under such situations, an individual's ambiguity tolerance levels can be influenced based on the need to compare with others for ability-related or opinion-related social comparisons. Moreover, specific personality dispositions and emotions like the tendency to maximize and proneness to feel regret are prone to be sensitive towards social comparison effects. Hence, by employing two survey studies across different cultural backgrounds of the Indian context (N = 259) and US context (N = 284), this study aims to examine the under-researched relation between an individual's social comparison orientation (SCO) and tolerance for ambiguity (ToA), along with the emotional disposition traits of maximization and proneness to regret. The results show that the relationship is significant across both survey studies. However, only for ability-related social comparisons. While maximization tendency came as a significant predictor in the Indian context, in the US context, proneness to feel regret came as a significant predictor between the relation of SCO and ToA. The results show that comparing with others influences the tolerance for ambiguity. However, different personality traits reflective of collectivist vs individualistic cultural backgrounds also are a significant predictor of this relation.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{ayed_2557,

title = {Climate Policy Uncertainty and Corporate Dividends},

author = {Sabrine Ayed and Walid Ben-Amar and Mohamed Arouri},

url = {https://www.sciencedirect.com/science/article/pii/S154461232301320X},

year  = {2024},

date = {2024-02-01},

journal = {Finance Research Letters},

volume = {60},

pages = {104948},

abstract = {This paper investigates whether climate policy uncertainty (CPU) matters to a firm's dividend policy. Using Gavriilidis's (2021) novel measure of uncertainty related to climate policy and a large sample of US publicly traded firms over the period 1987-2022, we found a positive association between CPU and dividend payouts. This association is stronger for firms with talented managers and less pronounced for firms in climate sensitive industries and headquartered in US States with more stringent environmental regulations. These results contribute to the nascent literature on the implications of uncertainty related to climate policy to corporate financial decisions.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}