Efficacité énergétique et marchés socialement responsables

@article{lakhal_2035,

title = {How does Corporate Social Responsibility performance influence the cost of debt? Evidence from France},

author = {Faten Lakhal and Aymen Ajina and Sami BACHA and Sourour Ben Saad},

url = {https://eska-publishing.com/fr/2021/1133332-bankers-markets-investors-n-167-decembre-2021-128.html},

year  = {2021},

date = {2021-12-01},

journal = {Bankers, Markets & Investors},

volume = {2021/4},

number = {167},

pages = {2-16},

abstract = {This study explores the indirect relation between corporate social responsibility (CSR) performance and the cost of debt through two channels: information asymmetry and risk profile. We also examine how mandatory CSR disclosures influence the relation between CSR performance and the cost of debt. Based on a sample of French non-financial listed companies over the period 2005-2016 and a path model, we show that there is a negative effect of CSR performance on the cost of debt via the risk channel, while the effect of CSR via the information asymmetry channel is not robust supporting the risk management argument. These results suggest that CSR performance provides insurance-like protection that mitigates firm risk. Furthermore, using the difference-in-difference approach, the results show that firms with high CSR performance experience a significant decrease in the cost of debt subsequently to the Grenelle II act on CSR mandatory disclosures. The findings provide valuable implications for market participants. Managers may overinvest in CSR activities to reduce firm risk and benefit from a decreasing cost of debt while investors may want to invest in socially responsible firms to reduce their risk exposure. Our results are robust to alternative measures of risk, model specifications and endogeneity concerns.},

note = {revue sans doi},

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}

@article{franzoni_3512,

title = {The Mediating Role of HRM in the Relationship between CSR and Performance in the Hospitality Industry},

author = {Simona Franzoni and Huma Sarwar and Muhammad Ishtiaq Ishaq},

url = {https://doi.org/10.3390/su132413699},

year  = {2021},

date = {2021-12-01},

journal = {Sustainability},

volume = {13},

number = {24},

pages = {13699},

abstract = {In recent years, the concepts of human resource management (HRM) and corporate social responsibility (CSR) have gained significant focus across industries. The role and implications of CSR are vital for organizational success; similarly, HRM plays a vital role in understanding, developing, and implementing CSR strategies. Therefore, we claimed that the nexus of HRM and CSR is worthwhile to study and relevant in the current pandemic situation. Despite recent calls about the role of human resource management (HRM) and corporate social responsibility (CSR) in achieving sustainable performance, a few studies have investigated their role combinedly in the hospitality industry, especially in a cross-cultural context. Therefore, the present study addresses the current lack of comparative research about the impact of HRM and CSR on sustainable performance in the hospitality industry of Pakistan, the UK, and Italy and shows the mediating role of HRM in such a relationship. A quantitative methodology is applied to the survey of the employees from 354 Pakistani, 438 British, and 520 Italian hotels working in three-, four-, and five-star hotels. The results showed a positive correlation between CSR, HRM, and sustainable performance. Moreover, the results also indicated significant differences among the three countries analyzed concerning the mediating role of HRM in this relationship.},

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}

@article{chaudhry_3555,

title = {Carbon neutrality: The role of banks in optimal environmental management strategies},

author = {Sajid M. CHAUDHRY and Asif Saeed and Rizwan Ahmed},

url = {http://dx.doi.org/10.1016/j.jenvman.2021.113545},

year  = {2021},

date = {2021-12-01},

journal = {Journal Of Environmental Management},

volume = {299},

pages = {113545},

abstract = {This study explores the ecological ambitions of banks by studying the coincidence of economic realities with environmental management strategies. We address this question by studying the environmental performance of US banks and its impact on their tail risk as US is not committed to carbon neutrality in COP 21. We proxy economic reality with tail risk of banks and employ a novel extreme value theory to measure this. We use Asset4 ESG data for environmental performance score and test our hypothesis with a sample of 256 US banks. The results indicate that the US banks are ecologically ambitious and their environmental strategies are likely to reduce their tail risk. This provides evidence that better environmental strategies do coincide with the economic realities. We test the consistency of our results by using alternate proxies for tail risk and find our results robust. Our results are also not driven by endogeneity concerns. Finally, our additional results show that the nature of relationship differs with corporate governance levels, CSR committee existence, institutional ownership presence and crisis period.},

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}

@article{chami_1564,

title = {Thermodynamic characterization of mixed gas hydrates in the presence of cyclopentane as guest molecule for an application in secondary refrigeration},

author = {Nada Chami and Sabrina Bendjenni and Pascal Clain and Véronique Osswald and Anthony Delahaye and Laurence Fournaison and Didier Dalmazzone},

url = {https://www.sciencedirect.com/science/article/pii/S0009250921003559},

year  = {2021},

date = {2021-11-01},

journal = {Chemical Engineering Journal},

volume = {244},

pages = {116790},

abstract = {Gas hydrates have drawn the attention of many scientists because of their potential role in energy applications. By using some thermodynamic promoters, it is possible to form hydrates at reduced pressure and near ambient temperature, which are suitable formation conditions for most industries. In this study, a high pressure micro differential scanning calorimeter was used to measure the dissociation conditions of mixed cyclopentane (c-C5H10) + CO2 hydrates in the system composed of liquid water + liquid hydrocarbon + hydrate + vapour, in a pressure range of 0 to 4.3 MPa in a temperature range of 280 to 292 K. The analysis of the heat flow curve allowed the direct determination of the dissociation enthalpy of c-C5H10 + CO2 hydrates (e.g., ?H=462.5±1.5 kJ. kg-1 water at equilibrium pressure 0.25 MPa) and the average mass heat capacity of c-C5H10 + CO2 hydrates in a temperature range o 277.9-281.2 K (CpH = 1479.09 ± 137.43 J. K-1. kg-1 hydrate at 0.25 MPa).},

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@article{guerard_1732,

title = {Isolated Areas Consumption Short-Term Forecasting Method},

author = {Guillaume Guérard and Hugo Pousseur and Ihab Taleb},

url = {https://www.mdpi.com/1996-1073/14/23/7914},

year  = {2021},

date = {2021-11-01},

journal = {Energies},

volume = {14},

number = {23},

pages = {7914},

abstract = {Forecasting consumption in isolated areas represents a challenging problem typically resolved using deep learning or huge mathematical models with various dimensions. Those models require expertise in metering and algorithms and the equipment needs to be frequently maintained. In the context of the MAESHA H2020 project, most of the consumers and producers are isolated. Forecasting becomes more difficult due to the lack of external data and the significant impact of human behaviors on those small systems. The proposed approach is based on data sequencing, sequential mining, and pattern mining to infer the results into a Hidden Markov Model. It only needs the consumption and production curve as a time series and adapts itself to provide the forecast. Our method gives a better forecast than other prediction machines and deep-learning methods used in literature review.},

keywords = {},

pubstate = {published},

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}

@article{abid_2639,

title = {Risk governance and bank risk-taking behavior: Evidence from  Asian banks},

author = {Ammar Abid and Ammar Ali Gull and Nazim Hussain and Duc Khuong Nguyen},

url = {https://www.sciencedirect.com/science/article/pii/S1042443121001724},

year  = {2021},

date = {2021-11-01},

journal = {Journal Of International Financial Markets Institutions & Money},

volume = {75},

pages = {101466},

abstract = {We investigate how risk committee and Chief Risk Officer's characteristics affect the risk-taking behavior of Asian commercial banks in the aftermath of the global financial crisis. Using a sample of 1480 observations representing 185 banks from year 2010 to 2017, we find evidence of a negative and significant link between the risk governance mechanisms and risk-taking. This link is however more pronounced for privately-owned banks (POBs) than for state-owned banks (SOBs). Moreover, risk governance mechanisms positively influence the performance of POBs but have no impact on performance of SOBs. Overall, our results show the role of risk governance mechanisms in curbing excessive risk-taking and improving risk management effectiveness and performance of Asian banks, with some differences across the SOBs and POBs.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{ashraf_3511,

title = {EFQM enablers and business performance relationship: Examining mediating role of organizational learning culture in Pakistani textile sector},

author = {Hafiz Ahmad Ashraf and Muhammad Ishtiaq Ishaq and Mumtaz Muhammad Khan},

url = {https://www.emerald.com/insight/content/doi/10.1108/rjta-01-2021-0004/full/html},

year  = {2021},

date = {2021-11-01},

journal = {Research Journal of Textile and Apparel},

volume = {25},

number = {4},

pages = {431-443},

abstract = {Purpose

This paper aims to determine the influence of the European Foundation for Quality Management (EFQM) excellence enablers on the financial, market and non-financial performance of the textile companies in Pakistan. Moreover, the mediating role of organizational learning culture is also tested in EFQM enablers and performance relationships.



Design/methodology/approach

Using a multi-respondent strategy, the data was collected from 254 textile firms registered with All Pakistan Textile Mills Association (APTMA) using a highly structured questionnaire. The data were analyzed using structural equation modeling via AMOS v.22.



Findings

The results reveal that EFQM excellence enablers significantly influence financial, non-financial and market performance. Furthermore, organizational learning culture (OLC) significantly positively mediates the relationship between EFQM excellence enablers and business performance.



Research limitations/implications

This study enhances the literature of EFQM enablers and microfoundations of institutional theory in the textile industry of developing countries and proposes a way forward to the effective utilization of such enablers for higher performance.



Originality/value

This research is the first of its kind that empirically tests the microfoundations of institutional theory concerning EFQM, OLC and performance in the textile industry of Pakistan.},

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}

@article{benkraiem_1674,

title = {How do powerful decision-makers affect firm's stock price crash risk?},

author = {Ramzi Benkraiem and Florence Depoers and Assil Guizani and Faten Lakhal},

url = {http://www.accessecon.com/Pubs/EB/2021/Volume41/EB-21-V41-I3-P159.pdf},

year  = {2021},

date = {2021-10-01},

journal = {Economics Bulletin},

volume = {41},

number = {3},

pages = {1876-1886},

abstract = {This paper investigates the effect of decision-makers' power on the stock price crash risk (SPCR). Using a sample ofFrench listed companies, the results show that SPCR increases with the power of decision-makers in widely held andmore concentrated ownership structures. This result suggests that for expropriation purposes, powerful managers andcontrolling shareholders conceal bad news for extended periods. Up to a threshold, bad news is released to investorsall at once, leading to a drop in the stock prices. We also find that analysts' coverage mitigates the effect of powerfulmanagers on SPCR in widely held firms. However, the relationship between the power of controlling shareholders andSPCR is less prevalent in companies with independent boards. These findings highlight the importance of efficientgovernance devices to curb opportunistic decision-makers and protect the interests of external shareholders. However,the effectiveness of these mechanisms depends on the identity of the decision-maker and the nature of agencyproblems.},

note = {revue sans doi},

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}

@article{augias_1604,

title = {USoM platform. Proposal for an international and transdisciplinary interactive tool for centralization and anthropological exchange around human remains},

author = {Anais Augias and Sofiane Ben Amor and Philippe Charlier and Guillaume Guérard},

url = {https://www.sciencedirect.com/science/article/pii/S2352552521000542},

year  = {2021},

date = {2021-09-01},

journal = {ETHICS, MEDICINE AND PUBLIC HEALTH},

volume = {18},

pages = {100677},

abstract = {Background



In a previous article related to ethical reflection around the study of human remains and their biological products in archaeological, ethnographic and museum contexts, a general scientific isolation - going against the common interest and leading to certain forms of misconduct - had been raised. It appeared a real need to act in the direction of transparency and a transdisciplinary union.

Methodology



This conclusion led to further reflection on the strengths and technical creation of a tool dedicated to the exchange between sciences relating to the study of man.

Results/Discussion



We propose the creation of a platform dedicated to all international scientific actors whose issues are related to research on humans. This involves proposing the development of a participatory/collaborative virtual platform on which scientific organizations would exchange their study materials, their samples, their tools, their knowledge, their reflections and hypotheses and then the resulting data in order to no longer work in isolation.

Conclusion/Perspectives



This multidisciplinary vision to the study of Man, without spatial or chronological boundaries, will be a contribution to each of the disciplines involved and the benefits of this platform are multiple. However, this coalition approach exposes academic, technical and legal difficulties and represents a real challenge because it requires profound changes.},

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}

@article{ishaq_3509,

title = {Multidimensional green brand equity: A cross-cultural scale development and validation study},

author = {Muhammad Ishtiaq Ishaq},

url = {https://journals.sagepub.com/doi/10.1177/1470785320932040},

year  = {2021},

date = {2021-09-01},

journal = {International Journal Of Market Research},

volume = {63},

number = {5},

pages = {560-575},

abstract = {A plethora of studies indicate that brand equity is an intangible asset that played a vital role in increasing overall performance and customer preferences. The next logical questions would be the following: ?How can a firm offer eco-friendly brands?? and ?How can one measure green brand equity?? The purpose of this research is to propose an original, unique, and validated scale to measure multidimensional green brand equity for both products and services in a cross-cultural context. This study used a multistep scale development research design, and collected data from 980 consumers of telecommunication and home appliances industries in Pakistan and Italy. The six-dimensional green brand equity scale consists of social influence, sustainability, perceived quality, brand awareness, brand association, and brand leadership. As the green brand equity scale was invariant across Pakistan and Italy, researchers can test this scale both conceptually in the research and theoretically in the corporate environment.},

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@article{ishaq_3510,

title = {?A healthy outside starts from the inside?: A matter of sustainable consumption behavior in Italy and Pakistan},

author = {Muhammad Ishtiaq Ishaq and Huma Sarwar and Roheel Ahmed SIDDIQI},

url = {https://onlinelibrary.wiley.com/doi/10.1111/beer.12333},

year  = {2021},

date = {2021-09-01},

journal = {Business Ethics, the Environment and Responsibility},

volume = {30},

number = {S1},

pages = {61-86},

abstract = {The aim of this research is to determine people's motives when purchasing organic food and how these motives are moderated by price sensitivity and ethical concerns in a cross?cultural setting. A highly structured questionnaire was used to collect the data from 673 Italian and 594 Pakistani consumers, using the convenience sampling technique. Based on the etic research approach, the measurement invariance tests were performed, and data were analyzed using structural equation modeling. The results indicate that environmental concerns and health?consciousness are significant predictors of subjective norms and purchase attitudes among Italian consumers. Food safety concern proved the strongest predictor of purchase attitude and perceived behavioral control among Pakistani consumers. The results also confirm the moderating role of ethical concerns and price sensitivity in buying organic food in both ...},

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}

@article{joullie_1408,

title = {The language of power and authority in leadership},

author = {Jean-Etienne Joullié and Anthony Gould and Robert Spillane and Sylvain Luc},

url = {https://www.sciencedirect.com/science/article/pii/S1048984320301181},

year  = {2021},

date = {2021-08-01},

journal = {Leadership Quarterly},

volume = {32},

number = {4},

pages = {101491},

abstract = {The purpose of this article is to provide insight into how leaders obtain their power through language use. The thesis defended is that, at its best, the language of power in leadership activates specific linguistic functions in prescribed ways. This thesis draws on three subordinate arguments. First, to the extent that leadership is a relationship resting on voluntary obedience, it is through a process of authorisation that leaders obtain their power. Second, the way language functions are instantiated in communication determines whether social interactions are authoritative or authoritarian. The view advanced is that noble language characterises the former, base language the latter. Third and consequently, the power of leaders develops from their use of noble language. Contrasting examples illuminate this article's thesis. An agenda for leadership research and education is then outlined.},

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pubstate = {published},

tppubtype = {article}

}

@article{jedda_1242,

title = {Family Control and Investment Efficiency: Does financial analyst coverage matter?},

author = {Nour Jedda and Faten Lakhal and Riadh Ghenima},

url = {https://www.erudit.org/en/journals/mi/1900-v1-n1-mi06183/1079215ar/abstract/},

year  = {2021},

date = {2021-07-01},

journal = {Management International},

volume = {25},

number = {3},

pages = {91-115},

abstract = {The purpose of this paper is to investigate the effect of

family control on investment efficiency and to highlight the

moderating effect of analyst coverage. Based on a sample

of French-listed companies, the results show a negative

effect of family excess control and successive generational

stage on investment efficiency. This negative effect is

mainly driven by the underinvestment problem. These

findings suggest that family firms are associated with

exacerbated information asymmetry issues leading them

to miss investment opportunities. However, analyst

coverage, as an external corporate governance device,

helps mitigating information asymmetry and the problem

of inefficient investments in family firms.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{sheeraz_3508,

title = {The Research on Organizational Justice in Scopus Indexed Journals: A Bibliometric Analysis of Seven Decades},

author = {Muhammad Irfan Sheeraz and Ungku Norulkamar Ungku Ahmad and Muhammad Ishtiaq Ishaq and Muhammad Sarfraz and UKhalil Md. Nor},

url = {https://www.frontiersin.org/journals/psychology/articles/10.3389/fpsyg.2021.647845/full},

year  = {2021},

date = {2021-06-01},

journal = {Frontiers In Psychology},

volume = {12},

pages = {647845},

abstract = {The organizational justice terminology has had a long journey to become one of the significant contributors to organizational success. Recently, an intense global upsurge in the use of organizational justice terms in publications has forced us for this bibliometric analysis in order to look at the overall publications on organizational justice. The objective of the current research is to advance knowledge about organizational justice research trends using Scopus database and bibliometric analysis research. The analysis was performed to see the publication trends between the years 1941 and 2018; it used authors, journals, countries, academic discipline, research institutes/universities, and various keywords related to organizational justice as search words. After careful consideration and using multiple checkpoints for eliminating irrelevant studies, 5,650 research articles were analyzed. In the realm of organizational justice, procedural justice was the most frequently occurred among other dimensions. Moreover, variables such as organizational trust, job satisfaction, organizational commitment, citizenship behavior, ethics, and turnover are major concepts that occurred within organizational justice research. Some variables with infrequent occurrences, along with future recommendations and study limitations, are also discussed.},

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tppubtype = {article}

}

@article{boubaker_1244,

title = {La diversité du genre influence-t-elle la performance RSE des entreprises familiales ?},

author = {Sabri Boubaker and Emna Brahem and Faten Lakhal},

url = {https://www.cairn.info/revue-des-sciences-de-gestion-2020-3-page-71.html},

year  = {2021},

date = {2021-05-01},

journal = {La Revue des Sciences de Gestion},

volume = {303-304},

pages = {71-80},

abstract = {Cet article vise à identifier les déterminants des stratégies « best-in-class » à partir de données européennes sur un échantillon de 459 entreprises. Les stratégies « best-in-class » sont étudiées à partir de six scores RSE fournis par la société de rating Vigeo-Eiris à savoir un score relatif à la gestion des ressources humaines, aux performances environnementales, aux relations clients/fournisseurs, à l'efficacité de la gouvernance, à l'implication au sein des communautés locales, et au respect des droits humains. L'étude des déterminants à partir de la revue de littérature a permis un regroupement en trois grandes catégories, les caractéristiques liées aux firmes, la structure de l'actionnariat et les caractéristiques individuelles des dirigeants. Nos résultats soulignent l'influence positive de la taille de la firme et de la performance boursière, ainsi que l'influence positive d'un système de gouvernance de qualité sur l'adoption d'une stratégie « best-in-class ». L'âge du dirigeant est la seule caractéristique individuelle du dirigeant à avoir une influence significative, toutefois négative, sur les stratégies « best-in-class », soulignant l'existence potentielle d'un problème d'horizon de carrière associé aux stratégies RSE des firmes.},

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tppubtype = {article}

}

@article{lakhal_1344,

title = {Family control and corporate social responsibility: The moderating effect of the board of directors},

author = {Faten Lakhal and Florence Depoers and Emna Brahem},

url = {https://www.erudit.org/en/journals/mi/1900-v1-n1-mi06083/1077793ar/abstract/},

year  = {2021},

date = {2021-05-01},

journal = {Management International},

volume = {25},

number = {2},

pages = {218 - 238},

abstract = {This paper examines the effect of family control on corporate social responsibility (CSR) in French-listed companies. Based on quantile regressions, our results show that family identity and involvement in capital and management positively influence CSR performance, particularly for low-CSR firms. These findings support the socio-emotional perspective of family firms. However, families with excess control engage less in CSR activities for expropriation purposes. Additional analysis shows that board size and gender diversity attenuate the negative effect of excess family control on CSR performance and help then mitigating the expropriation risk by family-controlled firms.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{castellano_1551,

title = {Impact of self-leadership and shared leadership on the performance of virtual R&D teams},

author = {Sylvaine Castellano and Komes Chandavimol and Insaf Khelladi and Mehmet A. Orhan},

url = {https://www.sciencedirect.com/science/article/abs/pii/S0148296320308572},

year  = {2021},

date = {2021-05-01},

journal = {Journal Of Business Research},

volume = {128},

pages = {578-586},

abstract = {Managing geographically dispersed R&D teams remains a complex task. Contemporary leadership styles in global virtual teams is a pertinent?yet, unexplored?research topic, which can help achieve greater workplace effectiveness. The purpose of this study is to analyze the effects of self and shared leadership on the performance of virtual R&D teams. Trust, potency, and commitment mediate the influence of the interplay of self and shared leadership and the performance of virtual R&D teams. The results show that self-oriented leaders need potency and commitment to extract higher performance levels from virtual R&D teams. In addition, trust is a necessary construct to achieve shared leadership through self-leadership. The findings enrich the literature on leadership and virtual teams. They have practical implications for managers and firms implementing intra and/or inter-organizational arrangements within virtual R&D teams.},

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pubstate = {published},

tppubtype = {article}

}

@article{kalisz_1553,

title = {The adoption, diffusion & categorical ambiguity trifecta of social robots in e-health - Insights from healthcare professionals},

author = {David Kalisz and Insaf Khelladi and Sylvaine Castellano and Rossella Sorio},

url = {https://www.sciencedirect.com/science/article/abs/pii/S0016328721000525},

year  = {2021},

date = {2021-05-01},

journal = {Futures},

volume = {129},

pages = {102743},

abstract = {Social robots are artificial agents communicating in a human-like way. These assistive technologies are surging particularly to address personal healthcare shortages while allowing aging people to stay in their homes. Social robots belong to a rapidly changing AI industry. Such innovation may adopt different diffusion and adoption processes due to the categorical ambiguity of these products; their features vary from those typical of an object (i.e., delivering food) to those typical of a human being (i.e., speaking with and answering to patients). Social robots combine product, service, and software elements, making them hybrid products categorized into alternative categories, fluctuating users' attitudes towards these products. The paper draws on prior research on social robots, categorization, and innovation adoption and diffusion. The aim is to explore healthcare professionals' perception of social robots' adoption and diffusion, allowing us to understand how they view and handle their categorical ambiguity feature. Using the Delphi technique targeting experts with extensive knowledge of social robots and e-health practice, the results emphasize that even if the ambiguous nature of social robots may represent a barrier to their adoption, their categorical ambiguity is an opportunity to create interactive experiences that ultimately increase their acceptance and diffusion.},

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}

@article{waxin_1715,

title = {Family control, stock price levels, and stock split activity},

author = {Timothée Waxin and François Belot},

url = {http://dx.doi.org/10.2139/ssrn.2784794},

year  = {2021},

date = {2021-05-01},

journal = {Finance},

volume = {42},

number = {1},

pages = {155-219},

abstract = {We investigate the impact of family control on both the share price level and the decision to split the firm's stock. Low stock prices are associated with higher volatility and have been shown to attract more speculative trading, which may force managers to excessively focus on short-term earnings. Moreover, a reduction in the stock price level can hurt the firm's reputational capital. We hypothesize that family owners, who are typically long-term investors and are especially concerned about corporate reputation, prefer to set higher stock prices to mitigate short-termism, focus on long-term planning, and reinforce the firm's image. Using a comprehensive sample of firms in the Société des Bourses Françaises (SBF) 120 Index from 1998 to 2016, we find a positive correlation between share prices and family control. Our investigations also indicate that family firms are less likely to conduct price reductions through stock splits. These findings suggest that a high stock price is a distinctive feature of family firms and that family owners have a specific norm in mind with respect to prices.},

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@article{orhan_1552,

title = {Technology distraction at work. Impacts on self-regulation and work engagement},

author = {Mehmet A. Orhan and Sylvaine Castellano and Insaf Khelladi and Luca Marinelli and Filippo Monge},

url = {https://www.sciencedirect.com/science/article/abs/pii/S0148296320308778},

year  = {2021},

date = {2021-03-01},

journal = {Journal Of Business Research},

volume = {126},

pages = {341-349},

abstract = {Workplace technology interruption and distraction are complex to analyze. In completing their daily tasks, employees receive a plethora of emails, text messages on their smartphones, and app notifications from both professional and personal counterparts. These parallel communications pose new managerial opportunities and workplace challenges.

While such microbreaks foster communicative potential and information access, past research has discussed the issue of technology overload. The present article contributes to parallel communications regarding digital transformation in the workplace.

Based on an original dataset of 369 employees, we examine the issue of technology distraction and interruption in the workplace. The results show that parallel communications positively influence job performance and negatively affect self-regulation and work engagement. The findings enrich the literature on digital transformation. They have practical implications for managers and firms implementing specific arrangements to nurture and embrace successful digital ecosystems.},

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tppubtype = {article}

}

@article{castellano_1337,

title = {Exploring the microfoundations of nomadic dynamic capabilities: The example of Flying Winemakers},

author = {Sylvaine Castellano and Insaf Khelladi and Rossella Sorio and Mehmet A. Orhan and David Kalisz},

url = {https://www.sciencedirect.com/science/article/abs/pii/S0040162520312713},

year  = {2021},

date = {2021-02-01},

journal = {Technological Forecasting And Social Change},

volume = {163},

pages = {120445},

abstract = {Using the illustration of flying winemakers, this conceptual paper looks at international entrepreneurship and the microfoundations of dynamic capabilities to explore how nomad entrepreneurs manage dynamic capabilities in global contexts. We first identify the key features of nomad entrepreneurs and their relationship with their environment to conceptualize nomadic dynamic capabilities. We then analyze the specific role of knowledge transfer in managing nomadic dynamic capabilities and put forward a stylized model of the microfoundations of nomadic dynamic capabilities. We contribute to the international entrepreneurship and global dynamic capabilities literature by investigating the role of nomad entrepreneurs as connectors both across and beyond borders for globalized industries. We also contribute to the microfoundations of the dynamic capabilities stream of literature by emphasizing the sources of nomadic dynamic capabilities and their role in a micro-level driven research agenda in terms of the concrete actions of nomad entrepreneurs to elucidate higher-level phenomena.},

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}

@article{el_ouadghiri_1343,

title = {Public attention to environmental issues and stock market returns},

author = {Imane El Ouadghiri and Khaled Guesmi and Jonathan Peillex and Andreas Ziegler},

url = {https://www.sciencedirect.com/science/article/abs/pii/S0921800919315617},

year  = {2021},

date = {2021-02-01},

journal = {Ecological Economics},

volume = {180},

pages = {106836},

abstract = {/},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{peillex_1306,

title = {Extreme Heat and Stock Market Activity},

author = {Jonathan Peillex and Imane El Ouadghiri and Mathieu Gomes and Jamil Jaballah},

url = {https://www.sciencedirect.com/science/article/pii/S092180092030015X},

year  = {2021},

date = {2021-01-01},

journal = {Ecological Economics},

volume = {179},

pages = {106810},

abstract = {We aim to advance our understanding of the adverse effects of extreme temperatures by examining the extent to which high temperatures affect stock market activity. We address this question by analyzing the trading volumes on the French stock market on days when the weather in Paris is excessively hot over the period 1995-2019. Our empirical analyses show that, on average, trading volumes fall significantly (between 4% and 10%) when maximum daily temperatures exceed 30 °C (86 °F). The observed negative association is remarkably robust to a battery of alternative analyses such as bin tests, event studies, and time-series regressions controlling for any seasonal effects and financial market conditions. From a theoretical perspective, this study contributes to the literature on behavioral finance by demonstrating the existence of a ?hot weather? effect on financial markets. It also offers important managerial and public policy implications.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{francoeur_1307,

title = {How Do Powerful CEOs Influence Corporate Environmental Performance?},

author = {Claude Francoeur and Faten Lakhal and Safa Gaaya and Itidel Ben Saad},

url = {https://www.sciencedirect.com/science/article/pii/S0264999320312086},

year  = {2021},

date = {2021-01-01},

urldate = {2021-01-01},

journal = {Economic Modelling},

volume = {94},

pages = {121-129},

abstract = {This study investigates how powerful chief executive officers (CEOs) affect their firm's environmental performance. Based on a sample of 5222 U.S. firm-year observations, we find that such CEOs positively influence environmental performance and that this effect is more prevalent in profitable firms. This result suggests that powerful CEOs are influential in creating sufficient resources to enhance their firms' environmental performance. They are also typically well established and enjoy the quiet life that predisposes them to prioritize environmental projects. Our results also show that, although firms in polluted industries have lower environmental performance, they are able to mitigate this negative effect when they have powerful CEOs or are more profitable. Our results are robust to a variety of econometric models, alternative measures of environmental performance, and controlling for endogeneity issues},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{benkraiem_1520,

title = {New insights into IFRS and earnings quality: what conclusions to draw from the French experience?},

author = {Ramzi Benkraiem and Faten Lakhal and Itidel Ben Saad},

url = {https://www.emerald.com/insight/content/doi/10.1108/JAAR-05-2020-0094/full/html},

year  = {2021},

date = {2021-01-01},

journal = {Journal of Applied Accounting Research},

volume = {22},

number = {2},

pages = {307-333},

abstract = {Purpose



The purpose of this study is to examine the effect of International Financial Reporting Standards (IFRS) on earnings quality in a continental European context (i.e. France) more than a decade after their mandatory adoption. Furthermore, the authors investigate whether the IFRS effect depends on firm-specific incentives.

Design/methodology/approach



The authors construct an aggregated measure that considers the main qualitative information characteristics: reliability and relevance. They identify accruals quality, earnings smoothing and the degree of conditional conservatism as attributes of reliability and use earnings persistence, predictability, value relevance and timeliness to measure earnings relevance. To test the hypotheses, the authors use a sample of French listed companies. The analyses are based on ordinary least squares (OLS) fixed effects, the Newey-West estimator and the difference-in-difference approach. The authors also use cluster analysis to identify firms with high incentives for earnings quality.

Findings



The results reveal a decrease in earnings quality that persisted for a decade after IFRS adoption. This decrease is mainly due to a decline in earnings relevance, suggesting that the fair value principle worsened earnings volatility. However, the results show that there is an improvement in earnings reliability after IFRS adoption, suggesting that the international standards were able to constrain managerial opportunism. Additionally, the findings reveal that firm-specific incentives can enhance the positive effect of IFRS, but the incentives are not able to substitute for such effect.

Research limitations/implications



The IFRS effect depends on firm-specific incentives.

Practical implications



The authors prove that firm-specific incentives are important to accentuate the positive effect of IFRS on earnings reliability and to mitigate the impact of IFRS on earnings relevance.

Originality/value



This paper makes several contributions to the literature. First, it addresses the relative lack of attention to the main qualitative characteristics in measuring earnings quality, that is, earnings reliability and earning relevance, and uses an aggregate earnings quality measure. Second, this paper uses a cluster analysis to highlight the role of firm-specific incentives in shaping the effect of IFRS on earnings quality.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}