Efficacité énergétique et marchés socialement responsables

@article{ishaq_4084,

title = {Beyond borders: can culturally intelligent leaders make better CSR calls},

author = {Muhammad Ishtiaq Ishaq and Muhammad Junaid AHSAN and Ali RAZA and Asifa Younas and Qurat-ul-ain Talpur},

url = {https://doi.org/10.1080/09669582.2025.2608783},

year  = {2026},

date = {2026-01-01},

journal = {Journal Of Sustainable Tourism},

pages = {1-36},

abstract = {As the hospitality sector faces mounting pressure to demonstrate social and environmental accountability, leadership and cultural intelligence emerge as pivotal factors shaping CSR decision-making. This study aims to explore the impact of cultural intelligence on CSR decision-making and the mediating roles of transformational leadership and organizational culture. Additionally, we tested ethical relativism as a boundary condition in the direct relationships among cultural intelligence, transformational leadership, organizational culture, and CSR decision-making. We collected the data through a survey-based study (Study 1: N?=?409) and a scenario-based experiment (Study 2: N?=?223) involving employees in the Italian hospitality industry. We found that cultural intelligence, transformational leadership, and organizational culture directly impact CSR decision-making. Transformational leadership and organizational culture emerge as mediating factors in the relationship between cultural intelligence and CSR, highlighting their pivotal roles in CSR decision-making. Interestingly, the moderating role of ethical relativism is insignificant in the relationship between transformational leadership and CSR decision-making in Study 1, whereas it is significant in the relationship between cultural intelligence and CSR decision-making. This study contributes to academic discourse by offering a nuanced conceptual framework that integrates cultural intelligence, transformational leadership, organizational culture, and CSR decision-making.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{benlemlih_4088,

title = {On the legal foundations of green bonds},

author = {Mohammed Benlemlih and Imane El Ouadghiri and Jamil Jaballah and Jonathan Peillex},

url = {https://doi.org/10.1016/j.jenvman.2026.128556},

year  = {2026},

date = {2026-01-01},

journal = {Journal Of Environmental Management},

volume = {398},

pages = {128556},

abstract = {This paper presents one of the first systematic analyses of the legal foundations of green bond issuance. We find that French and Scandinavian civil law origins are positively associated with green bond issuance, whereas English common law origin is negatively associated. These results are robust across alternative measures of green bond issuance, and two quasi-natural experiments. We further show that stronger creditor-rights protection (consistent with stakeholder theory) significantly enhances green bond issuance, while greater financial liberalization (consistent with financial liberalization theory) significantly reduces it. Finally, we find that the positive impact of green bond issuance on renewable energy generation and environmental project financing is stronger under French, Scandinavian, and German civil law origins, and weaker under English common law. Taken together, these findings contribute to debates on firms' ethical responsibilities in addressing climate change and carbon dioxide emissions, and highlight the critical role of legal systems in financing the climate transition.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{bitar_4095,

title = {Bank CSR Engagement, Institutional Environments, and Corruption},

author = {Mohammad Bitar and Hassan Obeid and Imane El Ouadghiri and Jonathan Peillex},

url = {https://doi.org/10.1002/ijfe.70136},

year  = {2026},

date = {2026-01-01},

journal = {International Journal Of Finance & Economics},

abstract = {This study examines the effect of bank engagement in corporate social responsibility (CSR) on corruption across 39 countries from 2002 to 2021. We build on the view that CSR enables banks to act as active agents influencing national corruption, rather than passive agents of institutional norms. Our results indicate that stronger bank CSR significantly reduces corruption, with robust findings across measures and specifications. CSR mitigates corruption through enhanced regulatory compliance, stakeholder protection, governance diversity, and improved information flows. It also complements formal institutions and informal societal norms, highlighting the potential of embedding CSR into banking regulation to advance both anti-corruption and financial stability.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{shahzad_4102,

title = {Fear of missing out and the propensity to share fake news: insights from self-determination and social comparison theories},

author = {Khurram Shahzad and Ali RAZA and Muhammad Ishtiaq Ishaq and Qurat-ul-ain Talpur and Muhammad JUNAID},

url = {https://doi.org/10.1007/s10660-025-10079-z},

year  = {2026},

date = {2026-01-01},

journal = {Electronic Commerce Research},

abstract = {In the age of endless scrolling, fear of missing out (FOMO) lurks behind our screens, which drives consumers to share information worldwide. However, its influence is taking a darker turn as it propels fake news across platforms. This research examines how envy, social self-efficacy, and self-concept clarity shape personal and social FOMO, and how these, in turn, influence fake news sharing. Using a framework tested on cross-sectional data from 423 active social media users, we found that envy intensifies personal and social FOMO, while social self-efficacy and self-concept clarity negatively influence it. Interestingly, social FOMO negatively influences the authentication of news before sharing, but personal FOMO has an insignificant impact. Also, we found strong support for perceived social support as a boundary condition between FOMO's dimension with authentic news before sharing and fake news sharing. By untangling FOMO's dual dimensions, this study advances scholarly debate on personal psychology and misinformation and sheds an urgent light on designing platforms and campaigns that disrupt FOMO's vicious cycle, turning impulsive shares into mindful engagement.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{usman_4111,

title = {Female Board Directorships, the CEO-Employee Pay Ratio,  and Firm Performance},

author = {Muhammad Usman and Muhammad Khan and Ammar Ali Gull and Rizwan Mushtaq and Alaa Mansour Zalata},

url = {https://doi.org/10.1002/ijfe.70133},

year  = {2026},

date = {2026-01-01},

journal = {International Journal Of Finance & Economics},

abstract = {Based on the premises of the social role theory, we investigate whether board gender composition may influence firm-level pay 

inequality by improving the ability of boards to oversee managers and counter their influence on the compensation-setting process. Using the data of Chinese listed firms over the period 2007-2022, we investigate the relationship between female board 

directorships, the CEO-employee pay ratio (pay inequality) and firm performance. Consistent with social role theory, we find 

that firms with women directors on their boards have higher CEO-employee pay ratios, which have a positive impact on firm 

performance. We find these results to be robust by using different measures of female board directorships, alternative sample 

compositions and alternative estimation methods and by addressing any potential endogeneity concerns. Overall, our findings 

support that women directors are effective in deciding the level of pay inequality that is linked to improved firm performance.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{boumaiza_4112,

title = {Ice Formation and Recrystallization in Frozen Foods: Recent Trends and Potential Application of Gas Hydrates},

author = {Houaria Boumaiza and Pascal Clain and Fatou-Toutie Ndoye and Anthony Delahaye},

url = {https://doi.org/10.1080/87559129.2026.2617954},

year  = {2026},

date = {2026-01-01},

journal = {Food Reviews International},

pages = {1-44},

abstract = {Ice recrystallization significantly impacts the long-term quality of frozen foods by causing structural damage, texture loss, and degradation of sensory and nutritional properties. To address this, various inhibition strategies have emerged, broadly grouped into thermomechanical methods (e.g. high-pressure freezing, pulsed electric fields, electromagnetic-assisted freezing) and physicochemical approaches involving antifreeze proteins and polysaccharide stabilizers. This review critically examines these techniques, focusing on their mechanisms, experimental evidence, and application limits across food matrices. Special attention is given to gas hydrates, introduced as a promising yet underexplored alternative. Thanks to their crystalline structure, phase behavior, and ability to encapsulate guest molecules under mild conditions, gas hydrates offer new possibilities for controlling ice dynamics. Their capacity to form ice-like solids with distinct recrystallization behavior presents a novel path toward improving frozen food stability. This review consolidates existing knowledge while highlighting gas hydrates as a frontier strategy in frozen food preservation.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{ul_haq_4179,

title = {The Buffering Role of Religiosity in Mitigating the Negative Effects of Eldercare Burden on Employee Exhaustion and Job Outcomes: Insights from Pakistani Organizations},

author = {Inam Ul Haq and Muhammad Umer Azeem and Anwar Farooq and Fayyaz Ghafoor},

url = {https://doi.org/10.1007/s10869-026-10098-z},

year  = {2026},

date = {2026-01-01},

journal = {Journal Of Business And Psychology},

abstract = {The aging population presents a significant challenge, bringing with it the additional burden of informal eldercare. In this study, we explore how this eldercare burden spills over into the workplace, affecting caregivers' job outcomes. Specifically, we investigate how employees' eldercare responsibilities undermine their in-role performance, interpersonal citizenship

behavior (OCB-I), and creativity through mental and physical exhaustion. Additionally, we also examine how religiosity, as a personal resource, can help mitigate these negative effects. To test our predictions, we conducted two field surveys in several organizations across different sectors. The findings of both studies indicate that employees' eldercare burden negatively affects their in-role performance, OCB-I, and creativity. Mediation analysis reveals that this detrimental impact is due to

increased mental and physical exhaustion. However, strong religiosity beliefs can mitigate the negative effects of eldercare burden on mental and physical exhaustion. Finally, the results also confirm a moderated mediation effect: religiosity buffers the indirect negative impact of eldercare burden on work outcomes. These findings are discussed considering their implications for theory and practice.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{raza_4389,

title = {Conversational AI adoption and frontline employee creative performance: moderating role of AI anthropomorphism},

author = {Ali RAZA and Qurat-ul-ain Talpur and Ali Haider and Ghulam Murtaza and Muhammad Ishtiaq Ishaq},

url = {https://doi.org/10.1080/00208825.2026.2662468},

year  = {2026},

date = {2026-01-01},

journal = {International Studies of Management and Organization},

volume = {-},

number = {-},

pages = {1-18},

abstract = {This study examines the impact of conversational AI characteristics?perceived accessibility, perceived privacy and security, perceived informational quality, and perceived functional quality?on frontline employees' creative performance, mediated by AI adoption and moderated by AI anthropomorphism. Drawing on a sample of 330 frontline employees working in Pakistani service industries, the research investigates how key features of conversational AI influence creative performance through the mediating role of AI adoption. Additionally, the study explores whether AI anthropomorphism strengthens the relationship between conversational AI characteristics and AI adoption. The results indicate that all hypothesized relationships are statistically significant. Specifically, all conversational AI characteristics positively affect frontline employees' AI adoption, which in turn enhances their creative performance. Furthermore, AI anthropomorphism amplifies the link between conversational AI features and AI adoption, suggesting that humanlike AI traits facilitate greater acceptance and usage among employees. These findings contribute to the growing literature on AI in organizational settings by highlighting the mechanisms through which conversational AI fosters creativity and the contingent role of anthropomorphism.},

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pubstate = {online},

tppubtype = {article}

}

@article{auelien_4072,

title = {Bridging the Gap in Nanogrid Load Forecasting: The Drahi-X Dataset and a Standardized Benchmarking Framework},

author = {Aurus Auélien and Guillaume Guérard},

url = {https://doi.org/10.1007/s40866-025-00319-4},

year  = {2025},

date = {2025-12-01},

journal = {Smart Grids and Sustainable Energy},

volume = {10},

number = {Article Nu},

abstract = {Short-term univariate forecasting of nanogrid power consumption is essential for balancing supply and demand in small-scale energy systems. Existing benchmarks, often focused on large utilities or renewable generation, inadequately address the non-stationary, bursty patterns inherent in nanogrid loads. This paper introduces DrahiX, a novel five-year, multi-zone hourly consumption dataset annotated with regime shifts and missing-data patterns. We also present a comprehensive open-source benchmarking pipeline, featuring standardized preprocessing, rolling-window splits, diverse error metrics (point-forecast and shape-aware), and quantitative measures of forecast difficulty (e.g., permutation entropy, change-point counts). Through rigorous evaluation of statistical, machine learning, and deep learning models, our findings indicate that deep learning architectures, particularly Time2Vec-BiLSTM, demonstrate superior performance compared to simpler models, especially under conditions of higher series non-stationarity and complexity. The public release of the DrahiX dataset, all code, and hyperparameter configurations ensures full reproducibility, aiming to accelerate research and enhance the operational efficiency, renewable self-consumption, and resilience of nanogrid systems.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@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  = {2025},

date = {2025-12-01},

journal = {The Journal of Legislative Studies},

volume = {31},

number = {4},

pages = {1009-1038},

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.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{antonin_3851,

title = {Researchers of a Feather Flock Together: Endogamy Recruitment Tracks for Industrial Researchers},

author = {Céline Antonin and Pierre Courtioux},

url = {https://doi.org/10.1111/labr.70003},

year  = {2025},

date = {2025-12-01},

journal = {Labour: Review of Labour Economics and Industrial Relations},

volume = {39},

number = {4},

pages = {292-324},

abstract = {Based on French company data, we assess the hiring of different education profiles of industrial researchers in corporate R&D departments. First, our results show engineers are more likely to be recruited in corporate R&D that develops a patent-oriented strategy; PhD-holders are more likely to be recruited in firms that compete at the technological frontier and in companies that maintain close links with academia and public research. Second, new results reveal the endogamy of industrial researchers' recruitment based on the specifics of their scientific human capital and highlight the mitigating role of hybrid scientific human capital.},

note = {Revue ABS 1 2018, 2021 et 2024},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{khan_4052,

title = {Pathways to ethical consumption: the effects of altruism, self-identity, and ascribed responsibility},

author = {Hafiza Ayesha khan and Ali RAZA and Sana Ishaq and Umer Umair and Muhammad Ishtiaq Ishaq},

url = {https://doi.org/10.1108/EBR-06-2025-0220},

year  = {2025},

date = {2025-12-01},

journal = {European Business Review},

volume = {Vol. ahead-of-print},

number = {No. ahead-},

abstract = {Purpose



Scholars have emphasized making consumers ecologically conscious in their consumption decisions. Likewise, it is vital to investigate the precursors that guide or serve as a road map for consumers to make wise choices. This study aims to examine the intricate interplay of motives (altruism, value consciousness and self-identity) that influence ethical consumption in Pakistan's hospitality industry. This study also assessed attitudes, ascribed responsibility as a mediator and environmental protection emotions as a boundary condition.

Design/methodology/approach



The data were collected from 522 individuals, and meticulous analysis was performed using structural equation modeling.

Findings



This study found that individuals with altruistic values and a high sense of self-identity are likelier to develop an attitude and take responsibility for ethical consumption. Moreover, the tendency of environmental protection moderates these relations.

Originality/value



This research employs the Value-Belief-Norm theory, offering novel insights for intellectuals to comprehend ethical consumption by exploring the psychological drivers that influence individuals to consume ethically, thereby enriching the literature.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{aurelien_4072,

title = {Bridging the Gap in Nanogrid Load Forecasting: The Drahi-X Dataset and a Standardized Benchmarking Framework},

author = {Aurus Aurélien and Guillaume Guérard},

url = {https://doi.org/10.1007/s40866-025-00319-4},

year  = {2025},

date = {2025-12-01},

journal = {Smart Grids and Sustainable Energy},

volume = {10},

number = {Article Nu},

abstract = {Short-term univariate forecasting of nanogrid power consumption is essential for balancing supply and demand in small-scale energy systems. Existing benchmarks, often focused on large utilities or renewable generation, inadequately address the non-stationary, bursty patterns inherent in nanogrid loads. This paper introduces DrahiX, a novel five-year, multi-zone hourly consumption dataset annotated with regime shifts and missing-data patterns. We also present a comprehensive open-source benchmarking pipeline, featuring standardized preprocessing, rolling-window splits, diverse error metrics (point-forecast and shape-aware), and quantitative measures of forecast difficulty (e.g., permutation entropy, change-point counts). Through rigorous evaluation of statistical, machine learning, and deep learning models, our findings indicate that deep learning architectures, particularly Time2Vec-BiLSTM, demonstrate superior performance compared to simpler models, especially under conditions of higher series non-stationarity and complexity. The public release of the DrahiX dataset, all code, and hyperparameter configurations ensures full reproducibility, aiming to accelerate research and enhance the operational efficiency, renewable self-consumption, and resilience of nanogrid systems.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{guerard_4073,

title = {Dataset Readiness Assessment for Training (DRAFT): A Protocol for Auditing High?Dimensional Biological Data},

author = {Guillaume Guérard and Sonia Djebali},

url = {https://doi.org/10.1002/cpz1.70285},

year  = {2025},

date = {2025-12-01},

journal = {Current Protocols},

volume = {5},

number = {12},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{alatrista_salas_4086,

title = {SeqPatTour: sequential patterns-based metrics for better understanding the tourism behaviour},

author = {Hugo Alatrista Salas and Gaël Chareyron and Sonia Djebali and Imen Ouled Dlala and Nicolas Travers},

url = {https://doi.org/10.1007/s11135-025-02501-3},

year  = {2025},

date = {2025-12-01},

journal = {Quality and Quantity: international journal of methodology},

abstract = {Analysing and understanding tourism mobility constitutes a tremendous challenge for states, cities and companies involved in cultural heritage. Traditional methods of tourist flow analysis often rely on survey data and observational studies to map out general trends and movements, focusing on aggregated visitor numbers and basic demographic information without delving deeply into the complex interconnections and sequential patterns of tourist behaviours. This study introduces SeqPatTour, a comprehensive methodology that innovatively mines and analyses tourist behaviour through sequential pattern analysis with data from Tripadvisor. Distinguished by its ability to perform both quantitative and qualitative analysis, SeqPatTour navigates the complexities inherent in analysing sequential patterns on graphs, facilitating a deeper understanding of tourist movements. It critically assesses path extraction and sequential pattern mining techniques to tailor the analysis to specific temporal constraints, thereby introducing specialised metrics for the tourism domain. Our methodology, applied on the city of Lille with 287,429 reviews, leading to a graph of 3,317 nodes and 94,829 relationships, has the potential to enhance analytical capabilities in tourism studies, providing actionable insights for urban planning and policy formulation. Its approach to integrating path extraction with temporal-gap constrained sequential pattern mining effectively uncovers latent behavioural patterns among tourists. This not only underscores the method's value in improving tourist experiences but also its contribution to economic development in tourism-focused areas, navigating through the intricacies of sequential pattern analysis on graph structures to offer profound insights into tourist dynamics.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{ben_saad_4094,

title = {Corporate tax avoidance and investment efficiency: Does family control matter?},

author = {Itidel Ben Saad and HELA GARROUCH and Safa Gaaya},

url = {https://doi.org/10.1108/JAAR-07-2024-0268},

year  = {2025},

date = {2025-12-01},

journal = {Journal of Applied Accounting Research},

volume = {Vol. ahead-of-print No. ahead-of-print},

number = {Vol. ahead},

pages = {1-22},

abstract = {Purpose



The purpose of this paper is to examine how corporate tax avoidance influences investment efficiency and investigate whether family ownership impacts this relationship.

Design/methodology/approach



Our study focuses on French non-financial companies listed on the SBF 120 over the period 2005-2022, resulting in a final sample comprising total observations of 1,866 firm years. All financial information is extracted from the Worldscope database. All family data, such as voting rights, family identity and family CEO, are collected manually from the annual reports obtained from the Financial Market Authorities website (AMF). To identify whether a company is family owned, we analysed information on shareholders and control relationships mentioned in the reports, particularly the sections dealing with the ownership structure of the firm. We use a quantitative approach to test our hypothesis.

Findings



This paper examines the impact of corporate tax avoidance on investment efficiency. Based on a sample of French listed firms over the period 2005-2022, our results reveal that tax avoidance decreases investment efficiency. We also find that tax avoidance by family-controlled firms leads to increased underinvestment. We further find that this relationship is non-linear, suggesting that once the level of family control reaches a certain level, the relationship between tax avoidance and investment efficiency turns positive, supporting the socio-emotional wealth theory.

Research limitations/implications



One limitation of this study is that our findings may not be generalized to other developed countries, as they are contingent upon the unique characteristics of the French context.

Practical implications



The paper provides two practical implications. Firstly, it warns managers in French companies that tax avoidance may lead to investment inefficiency. Secondly, it provides valuable insights related to various aspects of family firms, specifically their engagement within the French business landscape.

Originality/value



Our research contributes to the expanding literature on family business research by investigating the impact of family control on the relationship between tax avoidance and investment efficiency. To gain a deeper understanding of the extent to which family control can influence this association, we focus on the non-linear relationship between family firms with excess control rights and the link between tax avoidance and investment.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{courtioux_3448,

title = {How Tax Credit Shapes Firm R&D Strategies?},

author = {Pierre Courtioux and François Métivier and Antoine Rebérioux},

url = {https://www.degruyter.com/document/doi/10.1515/ael-2022-0098/html},

year  = {2025},

date = {2025-11-01},

journal = {Accounting, Economics and Law: A Convivium},

volume = {15},

number = {3},

pages = {437-470},

abstract = {This study extends the definition of firms' R&D strategies to integrate fiscal considerations related to R&D tax credits. Using French company data, we identify six types of ?extended' R&D strategies. We then examine the relationships of these strategies with the effective rate of R&D tax credits, defined as the ratio of total tax reliefs obtained by a firm through R&D tax credit to real R&D spending. This study contributes to a better understanding of the heterogeneity of companies' R&D strategies.},

note = {publication online de 2023 intégrée à un numéro en 2025},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{lacour_3784,

title = {Capillary properties of natural fibre assembly for evaporative purposes},

author = {Stéphanie Lacour and Véronique Aguié-Béghin and Brigitte Chabbert and Mario Scheel and Damien Thomas and Pascal Clain},

url = {https://doi.org/10.1016/j.colsurfa.2025.137145},

year  = {2025},

date = {2025-11-01},

journal = {Colloids And Surfaces A-Physicochemical And Engineering Aspects},

volume = {724},

pages = {137145},

abstract = {Natural fibres are well known for their high efficiency in evaporation and humidification applications, making them a promising solution for cooling processes during heat waves. Mimicking the evapotranspiration mechanisms of trees is essential for designing optimal fibre wicks in canopy-like devices. Such devices are designed by their capillary rising height and water storage capacity. This study examines the water retention properties and capillary rise height of various yarns: retention tests for surface properties and tomographies for topographical aspects are combined to explain observed water rising height in samples. Tomographic analyses document pore sizes, fibre diameters, and water distribution within the wicks. Water retention properties among the samples range from less than 10% to over 20% of dry mass, reflecting significant wettability differences. However, the ultimate height of water ascension primarily depends on the structural yarn properties. Repeated tomographic scans during the rise reveal that water initially ascends in fibre-dense regions. The competition between capillary and tensile forces causes displacements, redistributing fibre densities. In plant fibres, swelling amplifies these displacements and propagates them along the wick axis. Water envelops individual fibres or bundles, penetrating into the lumens. The size of wet lumens increases due to internal capillary pressure, which is influenced by the convexity of the internal walls. This pressure drives a creeping progression of the water front along the fibre axis. The study finds that a high number of strings with intermediate porosities, which accommodate swelling, enhances the capillary rise height. However, further research is needed to fully understand the role of lumens. While they provide additional water storage capacity and facilitate capillary action through small diameters, they may also reduce the flow rate of water ascent.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{khan_3827,

title = {Climate Change Initiatives, Environmental Management Training, and Firm Performance: The Trickle?Down Effect of Board?Level Gender Diversity on Gender Diversity in the top Management Team},

author = {Mushtaq Hussain Khan and Inam Ul Haq and Muhammad Umer Azeem and Abdul Ghafoor},

url = {https://doi.org/10.1002/bse.70061},

year  = {2025},

date = {2025-11-01},

journal = {Business Strategy And The Environment},

volume = {34},

number = {7},

pages = {9274-9300},

abstract = {We examine the interrelationships among climate change initiatives, environmental management training, and firm performance while considering the trickle-down effect of board-level gender diversity on gender diversity in the top management team (TMT). Using an unbalanced panel dataset of 117,410 firm-year observations from five regions, representing 11 industries and operating in 71 countries from 2013 to 2022, our findings reveal that climate change initiatives significantly enhance firm performance. Our results further exhibit that the interaction effects of gender diversity at the board and TMT levels (the trickle-down effect) support climate change initiatives by encouraging environmental management training (EMT), thereby improving firm performance. To address the potential endogeneity issues, we employed a two-step system generalized method of moments (GMM) approach. Our empirical results are robust to endogeneity and alternative measures. Overall, our evidence supports the Resource-Based View Theory and Upper Echelon Theory to demonstrate how a diverse TMT and board members can contribute to more robust climate change strategies by using EMT as a resource to achieve performance objectives. Hence, we make important contributions to the corporate governance and environmentalism strands of the literature by highlighting the role of gender in shaping climate change initiatives and influencing firm performance.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{bitar_3856,

title = {Can CSR in banking reduce corruption?},

author = {Mohammad Bitar and Hassan Obeid and Imane El Ouadghiri and Jonathan Peillex},

url = {https://doi.org/10.1016/j.frl.2025.107939},

year  = {2025},

date = {2025-11-01},

journal = {Finance Research Letters},

volume = {85},

pages = {107939},

abstract = {This study examines the impact of bank involvement in corporate social responsibility (CSR) on corruption. Using a sample of banks from 40 countries, the results show that CSR initiatives significantly reduce corruption, with consistent findings across tests. Mechanism analysis reveals that CSR mitigates corruption by strengthening regulatory frameworks, improving stakeholder protection, diversifying resources, and enhancing transparency. These findings emphasize the importance of integrating CSR into banking strategies and regulatory requirements to address social and environmental priorities and combat corruption.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{guerard_3916,

title = {Mixed Data Clustering Survey and Challenges},

author = {Guillaume Guérard and Sonia Djebali},

url = {https://doi.org/10.1007/s42979-025-04439-7},

year  = {2025},

date = {2025-11-01},

journal = {SN Computer Science},

volume = {6},

pages = {939},

abstract = {The advent of the big data paradigm has revolutionized the way industries han-

dle and analyze information, ushering in an era characterized by unprecedented

volumes, velocities, and varieties of data. In this context, mixed data clustering

emerges as a critical challenge, necessitating innovative approaches to effectively

harness the wealth of heterogeneous data types, including numerical and categor-

ical variables. Traditional methods, designed for homogeneous datasets, often fall

short in accommodating the complexities introduced by mixed data, highlight-

ing the need for novel clustering techniques tailored to this context. Hierarchical

and explainable algorithms play a pivotal role in addressing these challenges,

offering structured frameworks that enable interpretable clustering results, which

are essential for informed decision-making. This paper presents a method based

on pretopological spaces. Moreover, benchmarking against traditional numerical

clustering methods and pretopological approaches provides valuable insights into

the performance and efficacy of our novel clustering algorithm within the big

data paradigm.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{saeed_3944,

title = {Does the presence of a corporate social responsibility committee matter for bank risk-taking?},

author = {Asif Saeed and Sajid M. CHAUDHRY and Riadh Manita and Phassawan Suntraruk},

url = {https://doi.org/10.1108/RAF-05-2024-0175},

year  = {2025},

date = {2025-11-01},

journal = {Review of Accounting and Finance},

volume = {24},

number = {5},

pages = {601-618},

abstract = {Purpose



This study aims to explore whether the presence of a CSR committee is effective in mitigating the bank tail risk. Next, how corporate governance attributes contribute to this association.

Design/methodology/approach



Using data from the US banking sector, the final sample consists of 583 bank-years from 130 banks. The authors start with a bank-year fixed effect regression analysis. Further, they used bank-level cluster effect, Fama-MacBeth regression and Weighted least squares regression for robustness. For endogeneity, they also apply two-stage least squares and generalized method of moments.

Findings



The regression estimation documents that the existence of a CSR committee effectively reduces the tail risk in the banking sector. The main findings are robust with different regression settings and alternate proxies of tail risk. Further, the authors also confirm the existence of this relationship with different levels of corporate governance (CEO duality, board independence, board size and gender diversity) and corporate social responsibility.

Social implications



Enhancing comprehension of the CSR committee's influence on banking tail risk is pivotal for banks in refining their sustainability strategies, a matter of significant societal importance. This research contributes to advancing the UN SDGs, particularly Goal 17, which emphasizes fostering partnerships to achieve common objectives.

Originality/value



Prior research has intensively focused on whether CSR policies are associated with bank risk-taking. In addition, it has mostly formulated the causality from ESG performance to bank risk; hence, the literature lacks heterogeneity in this respect. The investigation validates that the presence of a CSR committee in the financial sector effectively enhances the bank's ESG performance and mitigates its risk.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{seyfi_3965,

title = {Tourism, consent, and resistance: A Gramscian lens},

author = {Siamak Seyfi and Albert Nsom Kimbu and Tan Vo-Thanh and Mustafeed Zaman},

url = {https://doi.org/10.1016/j.annals.2025.104056},

year  = {2025},

date = {2025-11-01},

journal = {Annals Of Tourism Research},

volume = {115},

pages = {104056},

abstract = {This study examines how hegemonic ideologies shape women's participation in tourism in a theocracy. Applying Gramsci's theory of hegemony and a critical poststructural feminist lens, it analyses how Iran's politico-religious structures influence women's roles, employment, and mobility in tourism. Qualitative findings reveal strategies of compliance, negotiation, and resistance expressed through entrepreneurship, networking, and workplace practices. Concepts of ?war of position' and ?passive revolution' explain how women create space for agency without direct confrontation, reshaping visibility and legitimacy incrementally. The study advances tourism scholarship by situating women's agency within hegemonic structures of theocratic governance and extending Gramscian theory to show how gendered consent and resistance operate in tourism, while calling for gender-transformative policies that address inequality and support women's situated agency.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{thomassin_3996,

title = {A quantum model for constrained Markowitz modern portfolio using slack variables to process mixed-binary optimization under QAOA},

author = {Pablo Thomassin and Guillaume Guérard and Sonia Djebali and Vincent Marc Lambert},

url = {https://doi.org/10.1007/s42484-025-00330-z},

year  = {2025},

date = {2025-11-01},

journal = {QUANTUM MACHINE INTELLIGENCE},

volume = {7},

number = {2},

abstract = {Effectively encoding inequality constraints is a primary obstacle in applying quantum algorithms to financial optimization. A quantum model for Markowitz portfolio optimization is presented that resolves this by embedding slack variables directly into the problem Hamiltonian. The method maps each slack variable to a dedicated ancilla qubit, transforming the problem into a Quadratic Unconstrained Binary Optimization (QUBO) formulation suitable for the Quantum Approximate Optimization Algorithm (QAOA). This process internalizes the constraints within the quantum state, altering the problem's energy landscape to facilitate optimization. The model is empirically validated through simulation, showing it consistently finds the optimal portfolio where a standard penalty-based QAOA fails. This work demonstrates that modifying the Hamiltonian architecture via a slack-ancilla scheme provides a robust and effective pathway for solving constrained optimization problems on quantum computers. A fundamental quantum limit on the simultaneous precision of portfolio risk and return is also posited.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{guerard_2939,

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

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

url = {https://doi.org/10.1007/s13042-024-02145-z},

year  = {2025},

date = {2025-10-01},

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

volume = {16},

pages = {7107-7132},

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 = {published},

tppubtype = {article}

}

@article{bitar_3265,

title = {Women's political empowerment, economic development, and democracy around COVID-19: a cross-country analysis},

author = {Mohammad Bitar and Jonathan Peillex and Imane El Ouadghiri and Hassan Obeid},

url = {https://doi.org/10.1080/00036846.2024.2394698},

year  = {2025},

date = {2025-10-01},

journal = {Applied Economics},

volume = {57},

number = {48},

pages = {7961-7979},

abstract = {We study the effect of Women's Political Empowerment (WPE) on COVID-19 contagion using a sample of 48 countries during the pandemic. We find that the number of COVID-19 cases is lower in countries with better WPE. Channels' analyses show that the effect of WPE on COVID-19 contagion is more pronounced in democratic countries and in countries with better economic development. The findings underscore the importance of diverse and gender-inclusive leadership in crisis management. As for policy implications, we show that fostering women empowerment in politics not only advances gender equality but also contributes to a more resilient economy through effective health crisis preparedness and well-crafted response strategies.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{gull_3296,

title = {Do Co-Opted Boards Lead to Managerial Obfuscation?  Evidence From the 10-K Report Readability},

author = {Ammar Ali Gull and Asad Ali Rind and Muhamamd Tahir Suleman},

url = {https://doi.org/10.1002/ijfe.3114},

year  = {2025},

date = {2025-10-01},

journal = {International Journal Of Finance & Economics},

volume = {30},

number = {4},

pages = {4151-4181},

abstract = {This paper examines the relationship between board co-option and managerial obfuscation captured through linguistic complexity of 10-K reports. Using 7912 US firm-year observations from 2003 to 2018, we find that firms with a higher proportion of 

co-opted directors obfuscate the readability of the 10-K reports. The findings are robust across various variable definitions, sample specifications and remain significant after addressing endogeneity concerns through multiple approaches, including leadlag regression, entropy balancing, instrumental variable analysis, the system GMM, and difference-in-difference estimations. 

Further analysis reveals that our main finding is driven by firms with weak internal (i.e., those with high CEO power and low 

board meeting attendance) and external (i.e., those with low institutional ownership and less analyst following) monitoring. The 

paper provides useful policy insights and implications for investors, regulators, and policymakers},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{ahmad_3775,

title = {Humblebragging and post purchase dissonance: A multi-study approach},

author = {Rehan AHMAD and Muhammad Ishtiaq Ishaq and Ali RAZA and Qurat-ul-ain Talpur and Junaid Aftab},

url = {https://doi.org/10.1016/j.ijhm.2025.104321},

year  = {2025},

date = {2025-10-01},

journal = {International Journal Of Hospitality Management},

volume = {131},

pages = {104321},

abstract = {Individuals use social media platforms to gratify their self-presentation needs. However, due to the challenges

associated with overt bragging, people may resort to humblebragging (i.e., boasting disguised as a complaint).

The effectiveness of humblebragging is a subject of debate in literature. Therefore, this study uses multi-study

approach (survey and experimental study design) aimed to identify: (i) the conditions under which humblebragging can generate positive outcomes in a tourism context, (ii) whether humblebragging can be used as an

effective strategy to mitigate post-purchase dissonance, and (iii) the role of opinion leaders in tourism. The

findings revealed that opinion leadership plays a robust moderating role, such that humblebragging can generate

positive outcomes and can be an effective strategy to mitigate post-purchase dissonance, but only among individuals with high levels of opinion leadership.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{rezaee_vessal_3779,

title = {Embracing pain in pursuit of growth: a qualitative study of chronically ill patients' mountain climbing experiences},

author = {Saeedeh Rezaee Vessal and Judith Partouche-Sebban and Alain Toledano and Fabien Bernhard and Francesco Schiavone},

url = {https://www.sciencedirect.com/science/article/pii/S014829632500311X},

year  = {2025},

date = {2025-10-01},

journal = {Journal Of Business Research},

volume = {199},

pages = {115488},

abstract = {Recently, experiences that incorporate elements of pain and discomfort alongside pleasure-seeking have received

considerable attention in terms of practice and research. This qualitative study delves into this phenomenon by

examining the consumption journey of a unique consumer group?chronically ill patients?who intentionally

choose mountain climbing as a means of Post Traumatic Growth. Through in-depth interviews and participant

observations conducted in France, we explore the multifaceted journey of cancer patients as they navigate pain

while engaging in mountain climbing. Our findings shed light on the transformative power of embracing pain

within consumption experiences and contribute to the evolving discourse on pain marketing. Three stages of this

consumption journey are explored: 1) the pre-encounter stage and the motivations to embark on this experience,

reinforced by therapeutic guidance, surrounding support, and personal preparation; 2) the encounter stage and

the interplay between physical and psychological conditions in which cognitive, emotional and social resources

are at stake; and 3) the post-encounter stage with the lasting impact and consequences of this transformative

experience of self-reflection on both individuals and service providers. It clarifies the transformative potential

inherent in embracing pain, guiding patients towards personal growth, and empowerment, and the cultivation of

meaningful connections with brands aligned with their values.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{aftab_3837,

title = {Intermediating mechanisms and market conditions in big data knowledge management for enhanced market performance},

author = {Junaid Aftab and Feng Wei and Mohit Srivastava and Nabila Abid and Muhammad Ishtiaq Ishaq},

url = {https://doi.org/10.1016/j.techfore.2025.124266},

year  = {2025},

date = {2025-10-01},

journal = {Technological Forecasting And Social Change},

volume = {219},

pages = {124266},

abstract = {Big data has become a new reality, enabling organizations to gain novel insights and adjust strategies concerning competitors and consumer preferences. However, the hospitality industry still struggles to effectively leverage big data knowledge management to enhance performance and achieve a competitive advantage. Therefore, this study examines the impact of big data knowledge management on market performance, drawing on the knowledge-based view as its theoretical foundation. Additionally, it investigates the mediating roles of big data analytical capability and sustainable marketing in the relationship between big data knowledge management and performance while considering market turbulence as a boundary condition. Using a survey-based research design, data were collected in two waves from 323 managerial-level employees in the Pakistani hospitality industry and analyzed using structural equation modeling. The findings confirm the mediating roles of big data analytical capability and sustainable marketing while revealing that market turbulence weakens the positive association between sustainable marketing and performance. From a theoretical perspective, this study provides empirical support for the proposed hypotheses, offering insights into how big data knowledge management and analytical capability contribute to sustainable marketing and performance in emerging markets. From a managerial standpoint, the findings provide practical guidance for top management on effectively utilizing big data to maximize returns in the hospitality industry.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{taleb_3917,

title = {A flexible decision method for holonic smart grids},

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

url = {https://doi.org/10.32604/cmes.2025.070517},

year  = {2025},

date = {2025-10-01},

journal = {Cmes-Computer Modeling In Engineering & Sciences},

volume = {145},

number = {1},

pages = {597-619},

abstract = {Isolated power systems, such as those on islands, face acute challenges in balancing energy demand with limited generation resources, making them particularly vulnerable to disruptions. This paper addresses these challenges by proposing a novel control and simulation framework based on a holonic multi-agent architecture, specifically developed as a digital twin for the Mayotte island grid. The primary contribution is a multi-objective optimization model, driven by a genetic algorithm, designed to enhance grid resilience through intelligent, decentralized decision-making. The efficacy of this architecture is validated through three distinct simulation scenarios: (1) a baseline scenario establishing nominal grid operation; (2) a critical disruption involving the failure of a major power plant; and (3) a localized fault resulting in the complete disconnection of a regional sub-grid. The major results demonstrate the system's dual resilience mechanisms. In the plant failure scenario, the top-level holon successfully managed a global energy deficit by optimally reallocating shared resources, prioritizing grid stability over complete demand satisfaction. In the disconnection scenario, the affected holon demonstrated true autonomy, transitioning seamlessly into a self-sufficient islanded microgrid to prevent a cascading failure. Collectively, these findings validate the holonic model as a robust decision-support tool capable of managing both systemic and localized faults, thereby significantly enhancing the operational resilience and stability of isolated smart grids.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{ben_guedria_4049,

title = {Individual and organizational antecedents of absorptive capacity: a multilevel mediation model},

author = {Nour Ben Guedria and Lassaad Lakhal and Faten Lakhal},

url = {https://doi.org/10.1108/MD-05-2024-1046},

year  = {2025},

date = {2025-10-01},

journal = {Management Decision},

pages = {1-28},

abstract = {Purpose



This paper aimed to investigate the impact of individual and organizational antecedents and their interactions on a firm's absorptive capacity (ACAP) based on Coleman's (1990) framework.

Design/methodology/approach



We used multilevel structural equation modeling based on 135 top managers and 307 core knowledge employees from 135 Tunisian companies in the chemical and electrical, electronic and appliance sectors.

Findings



The results show that flexibility-oriented human resource management (HRM) systems are positively associated with ACAP at the organizational level, suggesting that there is a micro-level process underlying this relationship. The results also show that flexibility-oriented HRM systems positively impact extrinsic motivation, which, in turn, fosters creative behavior, further boosting ACAP. Finally, extrinsic motivation and creative behavior mediate the relationship between flexibility-oriented HRM systems and ACAP.

Originality/value



This study provides new insights into the relationship between flexibility-oriented HRM systems and ACAP, highlighting the essential microfoundations that underlie organizational ACAP, i.e. creative behavior and extrinsic motivation. It is one of the first empirical investigations to validate Coleman's (1990) multilevel framework for understanding organizational ACAP.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{lakhal_4050,

title = {Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management},

author = {Faten Lakhal and Assil Guizani and Khaled Ghozzi and Khaled Hussainey},

url = {https://doi.org/10.1002/ijfe.70083},

year  = {2025},

date = {2025-10-01},

journal = {International Journal Of Finance & Economics},

volume = {0},

pages = {1-21},

abstract = {We investigate the effect of waste management strategies on real earnings management. Using a sample of 6515 firm-year observations from 22 countries spanning the 2011-2022 period, we show that companies that reduce their waste generation are less likely to engage in real earnings management, supporting the ethical theoretical perspective. However, waste-recycling activities positively influence real earnings management due to the high costs of recycling processes. Additionally, we show that the negative effect of waste reduction on real earnings management is only prevalent in companies with low agency costs, those with high corporate governance quality, and those operating in non-competitive markets. These findings highlight the broader implications of corporate waste management for financial reporting quality. By focusing solely on real earnings management, this study opens new avenues via which future research can explore other dimensions of financial reporting quality and examine evolving regulatory frameworks.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{gull_4061,

title = {Institutional ownership and waste  management: international evidence},

author = {Ammar Ali Gull and Rizwan Ali and Tanveer Ahsan and Ramiz ur Rehman},

url = {https://doi.org/10.1108/JAL-11-2024-0335},

year  = {2025},

date = {2025-10-01},

journal = {Journal of Accounting Literature},

pages = {1-29},

abstract = {Purpose - The ethical framework of social responsibility requires individuals and businesses to ensure 

sustainable consumption and production patterns. Corporations responsible for a significant proportion of 

global waste are compelled to better manage their waste. Given that institutional ownership is a key pillar 

of corporate governance, we aim to investigate its impact on waste production and recycling.

Design/methodology/approach - We collected an international dataset of firms listed in 42 countries between 

2002 and 2019, comprising 17,272 firm-year observations. We applied panel data regression techniques to 

investigate the impact of institutional ownership on corporate waste management while accounting for time, 

industry and country-fixed effects and endogeneity issues due to reverse causality (2SLS and GMM) and 

selection bias (PSM).

Findings - Our findings reveal that institutional ownership leads to reduced waste production and increased 

recycling. Particularly, when institutional ownership increases by one standard deviation, waste generation 

(recycling) decreases (rises) by 1.008 tons (0.64%). These findings are robust to alternative proxies, various 

econometric techniques and robustness analyses. Our cross-sectional analyses show that when institutional 

investors are present, there is better waste management in firms with low governance quality, low environmental 

orientation, firms operating in developed (i.e. G10) countries and firms having waste governance mechanisms. 

Taken together, our results demonstrate the socially responsible and ethical role of institutional investors toward 

environmental issues.

Research limitations/implications - The data, sourced from ASSET4 and WorldScope, primarily covers large 

firms, which may restrict the generalizability of our findings to small and medium-sized enterprises. Variations in 

governance structures and regulatory environments across countries may also influence corporate waste 

management practices, requiring cautious interpretation of the results in different national contexts. Additionally, 

due to data constraints, we were unable to distinguish between controllable and uncontrollable waste.

Practical implications - Our results suggest that institutional investors help reduce corporate waste and 

enhance recycling; therefore, the policymakers of global institutions may include institutional investors in their 

strategies to tackle waste and ensure sustainable production.

Originality/value - To the best of the authors' knowledge, this is the first study that investigates the impact of 

institutional ownership on corporate waste management using an international dataset. Aligned with agency 

theory, our findings indicate that institutional ownership enhances corporate governance efficiency by 

facilitating extra monitoring and decreasing information asymmetry. Consequently, enhanced corporate 

governance mechanisms play a key role in better waste management.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{jasim_4066,

title = {Beyond borders, beyond bills: Unpacking the universal pain of medical expenditures},

author = {K. Mohamed Jasim and Mustafeed Zaman and Rajibul Hasan and Shahriar Akter and Tan Vo-Thanh and Demetris Vrontis},

url = {https://doi.org/10.1016/j.jbusres.2025.115566},

year  = {2025},

date = {2025-10-01},

journal = {Journal Of Business Research},

volume = {199},

pages = {115566},

abstract = {Medical expenditure poses a significant burden on individuals in developing countries. This study examines the dynamics of the pain of payment in the healthcare sector across India, Bangladesh, Sri Lanka, and Pakistan. The results show that positive price perception, negative price perception, participatory pricing mechanisms, pain at the time of payment, and the intention to avail of preventive measures have a significantly positive effect on the willingness to pay (WTP) medical expenditures. In contrast, perceived risk (PR) shows a significantly negative effect, indicating that WTP increases as PR decreases. This study enriches the existing literature by integrating adaptation level theory, consumer perceived risk theory, and consumer preference theory to explain individuals' willingness to pay for medical expenses in 360 degrees. It also assists medical service providers in understanding both the WTP and the psychological pain incurred during medical spending, particularly among the middle-income group.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}