Efficacité énergétique et marchés socialement responsables

@article{noor_2582,

title = {When does knowledge hiding hinder employees' job performance? The roles of emotional exhaustion and emotional intelligence},

author = {ul Ain Noor and Muhammad Umer Azeem and Inam Ul Haq and Iqbal Mahmood},

url = {https://www.tandfonline.com/doi/abs/10.1080/14778238.2023.2297972},

year  = {2024},

date = {2024-02-01},

journal = {Knowledge Management Research & Practice},

volume = {22},

number = {2},

pages = {210-222},

abstract = {As an emerging novelty, knowledge hiding has received considerable attention in management

literature. Extending this research stream, we draw from conservation of resources (COR) theory

and social information processing (SIP) theory to investigate the mediating role of emotional

exhaustion between employees' exposure to knowledge hiding and their job performance.

Moreover, we examine the buffering role of emotional intelligence, investigating whether

employees with higher emotional intelligence can mitigate the harmful effects of resourcedepleting

episodes of knowledge hiding. The study employed paper-and-pencil surveys to

collect multi-source, time-lagged data from 319 employees and their respective supervisors in

various service sector organisations. The findings indicate that persistent exposure to knowledge

hiding diminishes employees' job performance through emotional exhaustion. However, this

negative relationship is less salient for employees with higher levels of emotional intelligence.

This study informs important insights for organisations on why and when employees' experiences of knowledge hiding curtail their performance-enhancing efforts.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{benkraiem_2825,

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

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

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

year  = {2024},

date = {2024-02-01},

journal = {International Journal of Managerial Finance},

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

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

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

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

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

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{gull_2828,

title = {Stock price crash and information environment: Do CEO  gender and fnancial expertise matter?},

author = {Ammar Ali Gull and Ammar Abid and Duc Khuong Nguyen and Muhammad Usman and Rizwan Mushtaq},

url = {https://link.springer.com/article/10.1007/s11156-024-01244-w#:~:text=These%20findings%20highlight%20that%20the,expert%20CEOs%20reduce%20information%20asymmetry.},

year  = {2024},

date = {2024-02-01},

journal = {Review of Quantitative Finance and Accounting},

abstract = {This study examines the efect of stock price crash on the information environment. We 

further investigate the efect of female and fnancial expert CEOs on the stock price crash 

and information environment nexus. Employing one of the largest datasets to-date of Chinese A-share listed frms (i.e., over 35,000 frm-year observations), our fndings are twofold. First, consistent with agency and information asymmetry perspective, we fnd that 

stock price crash deteriorates the quality of information environment. Second, consistent 

with resource dependence view, our fndings reveal that the presence of female and fnancial expert CEOs mitigate the stock price crash and information environment relationship. 

Our fndings are robust to diferent endogeneity tests (e.g., two-stage least squares, propensity score matching, bootstrapping, and the system generalized method of moments), alternate proxies and additional analyses. This study contributes to the literature on portfolio 

investment and risk management.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{tebourbi_2831,

title = {Gender diversity and tax avoidance: do gender quotas matter?},

author = {Imen Tebourbi and Assil Guizani and Faten Lakhal},

url = {https://www.inderscience.com/info/ingeneral/forthcoming.php?jcode=ijbge#119579},

year  = {2024},

date = {2024-02-01},

journal = {International Journal of Business Governance and Ethics},

abstract = {In this study, we examine the impact of the presence of women on board of directors and in top executive positions on companies' tax avoidance practices in French public companies. We also explore the impact of the introduction of Copé-Zimmerman law which mandates a quota of female

directors on boards. Our findings suggest that CFOs' gender matters as female CFOs are less inclined to tax avoidance behaviour. We also find that the presence of female directors on boards is negatively associated with tax

avoidance suggesting that women can be effective monitors on boards. However, this effect was more pronounced before the introduction of a mandatory quota of female executives. This suggests that companies that

rushed into adding female board members to comply with the

Copé-Zimmermann law may not have reached an optimal and effective board composition.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{ermolaeva_2923,

title = {Beware the Puppeteers: The role of geopolitics in the bargaining dynamics between Russian state-affiliated MNC and the country of Montenegro},

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

url = {n/a},

year  = {2024},

date = {2024-01-01},

journal = {Multinational Business Review},

keywords = {},

pubstate = {accepted},

tppubtype = {article}

}

@article{murtaza_1981,

title = {Effects of perceived organisational politics and effort-reward imbalance on work outcomes - the moderating role of mindfulness},

author = {Ghulam Murtaza and Olivier Roques and Qurat-ul-ain Talpur and Rahman Khan and Inam Ul Haq},

url = {https://www.emerald.com/insight/content/doi/10.1108/PR-09-2020-0706/full/html},

year  = {2024},

date = {2024-01-01},

journal = {Personnel Review},

volume = {53},

number = {1},

pages = {76-98},

abstract = {Abstract

Purpose

The purpose of this study is to examine the moderating effects of mindfulness on the relationships between work stressors (perceived organisational politics [POP] and effort-reward imbalance [ERI]) and work outcomes (job burnout [JBO] and job satisfaction [JS]).



Design/methodology/approach

Time-lagged data were collected from public sector employees in France and Pakistan. The final samples (France, N = 204; Pakistan, N = 217) were tested using multiple moderating regression.



Findings

Mindfulness moderates the relationship between work stressors and work outcomes. Mindfulness serves as a personal resource for employees: it mitigates the negative influence that POP and ERI have on JBO and JS.



Originality/value

This study extends current knowledge on the relationships between work stressors and work outcomes across cultures by testing mindfulness as a valuable personal resource.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{ohana_2118,

title = {Why and When can CSR toward Employees Lead to Cyberloafing? The Role of Workplace Boredom and Moral Disengagement},

author = {Marc Ohana and Ghulam Murtaza and Inam Ul Haq and Esraa Al-Shatti and Zhang Chi},

url = {https://link.springer.com/article/10.1007/s10551-023-05358-4},

year  = {2024},

date = {2024-01-01},

journal = {Journal Of Business Ethics},

volume = {189},

pages = {133-148},

abstract = {Researchers have recently indicated that employee perceptions of their firm's corporate social responsibility (CSR) may shape their work behaviors. However, why and when CSR perceptions lead to counterproductive work behavior, such as cyberloafing, remains unclear. In this article, we first investigate the mediating role of workplace boredom in explaining the effect of perceived CSR toward employees on cyberloafing behaviors. We further examine the moderating role of moral disengagement in this process. Overall, the results of our cross-sectional, experimental, and three-wave studies provide strong evidence for our hypothesized relationships. Our research suggests that moral disengagement weakens the effect of internal CSR on workplace boredom, such that for employees high in moral disengagement, the level of internal CSR has a weaker effect on workplace boredom.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{samah_2410,

title = {Investigation of ice detachment by a liquid jet on various submerged surfaces for the development of ice slurry generators without mechanical scraping},

author = {Walid Samah and Pascal Clain and François Rioual and Laurence Fournaison and Anthony Delahaye},

url = {https://www.sciencedirect.com/science/article/pii/S1359431123014928},

year  = {2024},

date = {2024-01-01},

journal = {Applied Thermal Engineering},

volume = {236},

number = {Part A},

pages = {121463},

abstract = {Ice slurry is an alternative method to reduce the quantity and emission of greenhouse refrigerants, as well as control electrical energy consumption. However, the production of ice slurry requires the use of scraped-surface generators, which are costly to maintain and consume high mechanical energy. Therefore, studying the icephobic behavior of surfaces is of interest to significantly reduce ice adhesion and facilitate detachment without the need for mechanical scrapers. This study focuses on the growth, adhesion, and detachment phenomena of ice by liquid jets on different types of surfaces (hydrophilic, hydrophobic, and superhydrophobic) immersed in a 10 wt% ethanol/water mixture. A liquid jet is used to detach the ice layer from the surfaces, with a velocity ranging from 0 to 2.87 m s?1, and the surface temperature varies from 25 °C to approximately -9 °C. The results show that ice adheres less to hydrophilic and hydrophobic surfaces compared to superhydrophobic surfaces. The use of PTFE-treated aluminum surfaces (hydrophobic) reduces the required flow velocity to detach the ice layer by half compared to untreated aluminum surfaces (hydrophilic). An ANSYS® Fluent numerical model was developed to simulate the evolution of turbulent velocities of immersed liquid jets, and a semi-empirical model was designed to estimate the detachment forces of soft ice from hydrophilic surfaces (untreated aluminum). Two types of ice detachment from surfaces were identified: adhesive detachment and cohesive detachment.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{lakhal_2462,

title = {The power of inclusion: Does leadership gender diversity promote corporate and green innovation?},

author = {Faten Lakhal and Amal Hamrouni and Ibtissem Jilani and Imen Mahjoub and Ramzi Benkraiem},

url = {https://www.sciencedirect.com/science/article/pii/S0275531923002544},

year  = {2024},

date = {2024-01-01},

journal = {Research In International Business And Finance},

volume = {67},

number = {Part A},

pages = {102128},

abstract = {This paper investigates the effect of leadership gender diversity on both corporate and green innovation. Based on a sample of French-listed companies, the results show that board gender diversity enhances both types of innovation. This finding suggests that women on boards focus on both firm's competitive advantage and sustainability while engaging in innovative activities. These results are more prevalent for female independent directors and in the voluntary approach of appointing women on boards. The results also show that gender diversity among executives, particularly the Chief financial officer (CFO) position, is associated with an increase in corporate and green innovation. This result suggests that companies should consider top management gender diversity to break the glass ceiling phenomenon which means actively recruiting and promoting women to leadership positions as part of their overall innovation strategy.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{yang_2576,

title = {The impact of the degree of coupling coordination between green finance and environmental regulations on firms' innovation performance: evidence from China},

author = {Tianle YANG and Zhennan Sun and Min DU and Qunyang DU and Lei LI and Fatima Shuwaikh},

url = {https://link.springer.com/article/10.1007/s10479-023-05704-9},

year  = {2024},

date = {2024-01-01},

journal = {Annals Of Operations Research},

volume = {332},

pages = {1179-1180},

abstract = {Integrating the resource-based view and institution-based view theories, this paper examines

the impact of the degree of coupling coordination between green finance and environmental regulations on firms' innovation performance. Using a sample of 1698 listed firms in

China from 2008 to 2017, we find that the degree of coupling coordination between the

regional green finance development level and environmental regulations is positively related

to firms' innovation performance. Further, the results show that the degree of state ownership and government governance efficiency strengthen this positive relationship. We deepen

our understanding of how environmental institutions coordinate to affect firms' innovation

performance by combining the resource- and institution-based view theories.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{azeem_2762,

title = {Why and When Do Employees Feel Guilty About Observing Supervisor Ostracism? The Critical Roles of Observers' Silence Behavior and Leader-Member Exchange Quality},

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

url = {https://link.springer.com/article/10.1007/s10551-023-05610-x},

year  = {2024},

date = {2024-01-01},

journal = {Journal Of Business Ethics},

abstract = {This study investigates why and when employees' observations of supervisors' ostracism of coworkers elicit their own feelings of guilt. In this connection, observers' silence might function as a mediator, and leader-member exchange quality could moderate the process. The tests of these predictions rely on two studies, undertaken in Pakistan: a temporally separated field study using three-wave data (N = 219) and a scenario-based experiment (N = 118). The combined results indicate that employees feel guilty for remaining silent when they witness supervisor ostracism of other colleagues. The positive relationship between such observations of supervisor ostracism and silence behavior is more pronounced among employees who enjoy high-quality relationships with their supervisor. In addition to establishing key theoretical insights, this article alerts organizations to a critical mechanism (silence to avoid upsetting supervisors) by which employees' observations of how supervisors ostracize others can escalate into their own sense of guilt.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}