Efficacité énergétique et marchés socialement responsables

@article{nizar_2336,

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

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

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

year  = {2024},

date = {2024-04-01},

journal = {International Journal Of Finance & Economics},

volume = {29},

number = {2},

pages = {1988-2010},

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

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}

@article{djebali_2538,

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

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

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

year  = {2024},

date = {2024-04-01},

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

volume = {153},

pages = {234-248},

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

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pubstate = {published},

tppubtype = {article}

}

@article{benkraiem_2786,

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

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

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

year  = {2024},

date = {2024-04-01},

journal = {Research In International Business And Finance},

volume = {69},

pages = {102258},

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

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}

@article{garanina_2893,

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

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

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

year  = {2024},

date = {2024-04-01},

journal = {Critical Perspectives on International Business},

volume = {20},

number = {2},

pages = {272-294},

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

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

international (de)carbonizers.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{muldoon_2903,

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

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

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

year  = {2024},

date = {2024-04-01},

journal = {International Journal of Entrepreneurship and Innovation},

volume = {0},

number = {0},

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

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

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tppubtype = {article}

}

@article{benkraiem_2932,

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

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

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

year  = {2024},

date = {2024-04-01},

journal = {Economics Bulletin},

volume = {42},

number = {4},

pages = {2231-2247},

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

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

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

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

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

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

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

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

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

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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://link.springer.com/article/10.1007/s13042-024-02145-z},

year  = {2024},

date = {2024-04-01},

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

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.},

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}

@article{singh_3012,

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

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

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

year  = {2024},

date = {2024-04-01},

journal = {Ieee Transactions On Engineering Management},

volume = {71},

pages = {8417-8429},

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

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{gupta_2465,

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

author = {Santushti Gupta and Divya Aggarwal},

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

year  = {2024},

date = {2024-03-01},

journal = {Asian Review of Accounting},

volume = {32},

number = {2},

pages = {249-277},

abstract = {Abstract

Purpose



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

Design/methodology/approach



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

Findings



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

Research limitations/implications



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

Practical implications



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

Social implications



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

Originality/value



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

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pubstate = {published},

tppubtype = {article}

}

@article{shuwaikh_2207,

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

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

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

year  = {2024},

date = {2024-03-01},

journal = {Annals Of Operations Research},

volume = {334},

number = {-},

pages = {885-917},

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

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pubstate = {published},

tppubtype = {article}

}

@article{scuotto_2598,

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

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

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

year  = {2024},

date = {2024-03-01},

journal = {Technovation},

volume = {131},

pages = {102944},

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

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}

@article{raza_3541,

title = {Virtual reality-based product displays to inspire consumers' purchase intentions: An experimental study},

author = {Ali RAZA and Manahil Wasim and Muhammad Ishtiaq ISHAQ},

url = {https://www.sciencedirect.com/science/article/pii/S0148296324000444?via%3Dihub},

year  = {2024},

date = {2024-03-01},

journal = {Journal Of Business Research},

volume = {175},

pages = {114540},

abstract = {The rapid growth of technology and its perfect utilization by marketers in their product displays transform consumers' purchasing patterns across the globe. Previous literature suggests that in-store product displays are critical in boosting customers' shopping experiences and purchasing decisions. However, they fail to provide enough evidence for using virtual reality-based visual product displays to attract them. Therefore, the purpose of this research is twofold: first is to explore the influence of imaginative and contextual product displays on inspiration and purchase intentions through local and foreign brands, and second is to identify the differential impact of foreign product categories on inspiration and purchase intentions. The need for uniqueness is also tested as a boundary condition in the relationship between inspiration and purchase intention. Using an experimental design, the data from 174 consumers for Study 1A and 154 data for Study 1B, while 301 responses were collected for Study 2 and analyzed using MANOVA and SPSS Hayes' PROCESS method. The results revealed that virtual reality-based contextual displays have a more significant impact on inspiring consumers and leading them to positive purchase intention than virtual reality-based imaginative displays. The results of Study 2 endorsed the significant indirect impact of product displays on purchase intention via inspiration. Also, the need for uniqueness moderates the relationship between inspiration and purchase intentions.},

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pubstate = {published},

tppubtype = {article}

}

@article{khan_3542,

title = {Impact of self?esteem and self?gifting on masstige purchase intentions},

author = {Mumtaz Muhammad Khan and Muhammad Ishtiaq ISHAQ and Muazma Iqbal and Ali RAZA},

url = {https://onlinelibrary.wiley.com/doi/10.1111/ijcs.13012},

year  = {2024},

date = {2024-03-01},

journal = {International Journal Of Consumer Studies},

volume = {48},

number = {2},

pages = {e13012},

abstract = {Consumers prefer brands that provide them with symbolic meaning, and they use them to enhance their self-esteem and develop their status and personal images. Self-esteem is an important psychological factor that contributes to an individual's purchase intentions and consumption behavior, but its role in shaping the consumption of masstige brands has not been thoroughly researched. Hence, this research aims: (1) to identify the masstige brands in the smartphone industry of Pakistan using the masstige mean index, and (2) to explore the role of self-esteem in consumer consumption behavior grounded in terms of masstige, self-gifting behavior, and brand personality. Moreover, this study uses self-gifting behavior as the mediator and brand personality as the moderator in the relationship between self-esteem and masstige purchase intention. The data from study 1 (n?=?560) and study 2 (n?=?329) were collected using a self-administered questionnaire and analyzed using structural equation modeling. The results indicate that masstige brand consumption is influenced by self-esteem; this relationship is mediated by self-gifting behavior, and brand personality moderates the association. Theoretically, this study contributes to the masstige theory by exploring the role of self-esteem in masstige consumption in an emerging economy. Practically, this study provides a comprehensive guideline for brand managers to devise effective marketing strategies to build their brands as masstige brands.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{saeed_3552,

title = {Herding behavior in environmental orientation: A tale of emission, innovation and resource handling},

author = {Asif SAEED and Thanarerk Thanakijsombat and Asad Ali Rind and Aitzaz Ahsan Alias Sarang},

url = {https://www.sciencedirect.com/science/article/pii/S095965262400698X?ref=pdf_download&fr=RR-2&rr=8a2707dffa8cf148},

year  = {2024},

date = {2024-03-01},

journal = {Journal Of Cleaner Production},

volume = {444},

pages = {141251},

abstract = {This paper is the inaugural attempt to investigate the herding behavior of firms in the context of environmental orientation to achieve the UN SDGs (Sustainable Development Goals) in the ASEAN region. Insights from the previous literature infer that peer effect is visibly seen in firms across various fields, especially amongst their CSR and ESG performance. Using data from the Thai listed firms, we document strong evidence of peer effects concerning environmental performance and its dimensions (emission reduction, product innovation, and resource reduction). The targeted time frame for the current study is from 2009 to 2019 for which we analyze the firms listed on the Thailand Stock Exchange (SET). Moreover, the results of our study support the fact that mimicking behavior is one of the common behaviors that is followed by the majority of the firms keeping in view their varied purposes which include enhancing their market reputation, increasing profits, attracting shareholders and investors and most importantly raising their sustainability standing. Thus, overall our study highlights the main perspective that peer effects and herding behavior a common practices amongst firms concerning their environmental policies.},

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pubstate = {published},

tppubtype = {article}

}

@article{elembilassery_2453,

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

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

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

year  = {2024},

date = {2024-02-01},

journal = {Personality And Individual Differences},

volume = {217},

pages = {112436},

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

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tppubtype = {article}

}

@article{gould_2386,

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

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

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

year  = {2024},

date = {2024-02-01},

journal = {Business Strategy And The Environment},

volume = {33},

number = {2},

pages = {692-706},

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

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pubstate = {published},

tppubtype = {article}

}

@article{ayed_2557,

title = {Climate Policy Uncertainty and Corporate Dividends},

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

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

year  = {2024},

date = {2024-02-01},

journal = {Finance Research Letters},

volume = {60},

pages = {104948},

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

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@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.},

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pubstate = {online},

tppubtype = {article}

}

@article{ishaq_3533,

title = {Accomplishing sustainable performance through leaders' competencies, green entrepreneurial orientation, and innovation in an emerging economy: Moderating role of institutional support},

author = {Muhammad Ishtiaq ISHAQ and Huma Sarwar and Junaid Aftab and Simona Franzoni and Ali RAZA},

url = {https://onlinelibrary.wiley.com/doi/10.1002/bse.3557},

year  = {2024},

date = {2024-02-01},

journal = {Business Strategy And The Environment},

volume = {33},

number = {2},

pages = {1515-1532},

abstract = {Implementing sustainable initiatives requires a competent leader who can sense the importance of entrepreneurial opportunities to outperform their competitors using interpersonal and sustainable skills. Considering this, current research seeks the underlying role of green entrepreneurial orientation (GEO) and green innovation (GI) between leaders' competencies and sustainable performance in small- and medium-sized enterprises (SMEs) of an emerging economy. This paper also examines institutional support as a moderator between GI and sustainable performance. The data from 329 SMEs using multi-respondent and time-lagged strategies were collected and analyzed using ?structural equation modeling.? The results demonstrate that leaders' competencies significantly predicted GEO and GI, while GI strongly influences economic performance. Additionally, the association between GI and sustainable performance is strengthened by institutional support. Theoretically, this study empirically tested that leaders' sustainable competencies can lead to GI and sustainable performance. For practitioners, this study proposes that institutional support is an important factor that should be properly exploited for better social, environmental, and economic performance.},

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pubstate = {published},

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{ahmad_3538,

title = {Impression management as a friend or foe? Testing mediating role of narcissism and moderating role of ingratiation},

author = {Rehan AHMAD and Muhammad Ishtiaq ISHAQ and Ali RAZA},

url = {https://link.springer.com/article/10.1007/s12144-023-04628-8},

year  = {2024},

date = {2024-01-01},

journal = {Current Psychology},

volume = {43},

number = {4},

pages = {3657-3668},

abstract = {Small and medium enterprises (SMEs) are identified with their CEOs in the subcontinent. We propose that CEOs, in the pursuit of managing their impressions, usually become narcissistic. This study investigates whether a CEO managing his impression becomes narcissistic and negatively impacts organizational performance. A narcissistic CEO usually greets ingratiation towards himself, which makes the situation even worse. In other words, subordinates' ingratiation towards CEOs plays a moderating role between (i) impression management and organizational performance, (ii) impression management and narcissism, and (iii) narcissism and organizational performance. Hypotheses were tested through a moderated mediation model as data was collected from CEOs of 239 prominent SMEs operating in 23 clusters in Pakistan. Results affirmed that impression management leads to narcissism amongst CEOs, where ingratiation was reported to play a moderating role.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{sarwar_3539,

title = {Influence of HRM on CSR and performance of upscale hotels in developed and developing countries},

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

url = {https://link.springer.com/article/10.1007/s10668-022-02711-x},

year  = {2024},

date = {2024-01-01},

journal = {Environment Development And Sustainability},

volume = {26},

pages = {335-357},

abstract = {The researchers showed their increased interest in linking human resource management (HRM) and corporate social responsibility (CSR) practices in recent studies. HRM is a critical factor in how CSR should be enacted, developed, and understood at a broader level to achieve organizational benefits. Hence, it is evident that current studies are asking for more studies on HRM-CSR nexus, and we argue that such a relationship is necessary and relevant. Probing more in this research stream, the current research investigates the impact of HRM and CSR on sustainable performance. More specifically, this study explores how 3-star, 4-star, and 5-star hotels achieve sustainable performance through HRM and CSR in the hospitality industry of the UK, Italy, and Pakistan. A stratified random sampling technique was used to select the hotels by collecting hotel details from Chambers of the Commerce United Kingdom, Italian Government Statistics, and Pakistan Hotel Associations for the UK, Italy, and Pakistan. Through a highly structured survey questionnaire, the data were collected from 438 UK, 520 Italian, and 354 Pakistani hotels. The results confirm the HRM-CSR-sustainable performance nexus in the hospitality industries of three countries. They show that HRM impact on CSR and sustainable performance is relatively stronger in five-star hotels followed by three-star and then four-star hotels. These results supported the resource-based view theory by providing strong evidence that HRM and CSR are essential resources for achieving sustainable performance and competitive advantage.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{raza_3540,

title = {Testing workplace hazing, moral disengagement and deviant behaviors in hospitality industry},

author = {Ali RAZA and Muhammad Ishtiaq ISHAQ and Dima Rachid JAMALI and Haleema Zia and Narjes Haj-Salem},

url = {https://www.emerald.com/insight/content/doi/10.1108/ijchm-06-2022-0715/full/html},

year  = {2024},

date = {2024-01-01},

journal = {International Journal Of Contemporary Hospitality Management},

volume = {36},

number = {3},

pages = {743-768},

abstract = {Purpose - This study aims to assess the direct impact of workplace hazing and the indirect impact via

moral disengagement on organizational deviance behavior and negative word-of-mouth (WOM)

communication in the hospitality industry of Pakistan. This research also addresses the significance of

psychological (resilience) and social factors (friendship prevalence) as moderators of the relationship between

workplace hazing and moral disengagement.

Design/methodology/approach - Using a multirespondent strategy, the data was collected from 319

newcomers employed in the Pakistani hospitality industry and analyzed using structural equation modeling.

Findings - The results reveal that workplace hazing increases moral disengagement, organizational

deviance and negative WOM communication. Moreover, various psychological factors can significantly

decrease and mediate the negative influence of workplace hazing on moral disengagement.

Practical implications - The managers should explicitly and formally handle the workplace hazing

issues like harassment and bullying to build a positive working environment for newcomers.

Originality/value - This study addresses a gap in determining the significance of workplace hazing and

its impact on moral disengagement, organizational deviance and negative WOM communication. Also, this

study contributes to the literature by examining either social or psychological factors that play an important

role in dampening the negative impact of workplace hazing.

Keywords Workplace hazing, Moral disengagement, Organizational deviance,

Word-of-mouth communication, Resilience, Friendship prevalence, Deviant behavior},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{saeed_3603,

title = {The role of audit quality in waste management behavior},

author = {Asif SAEED and Muhammad Wasif Zafar and Riadh Manita and Noor Zahid},

url = {http://dx.doi.org/10.1016/j.iref.2023.08.019},

year  = {2024},

date = {2024-01-01},

journal = {International Review Of Economics & Finance},

volume = {89},

pages = {1203-1216},

abstract = {The entire world is facing the issue of climate change. Due to rapid industrialization, enormous

waste generation is aggravating the situation. In this study, we investigate the role of audit

quality in promoting sustainable waste management in firms. Using a sample of 8100 firm-year

observations for the period 2002-2017 from 34 countries, we provide novel empirical evidence

that good audit quality significantly reduces total corporate waste production. Further, our results

are robust to alternate proxies of audit quality, and waste management, and only appear with

unqualified audit reports. To alleviate the endogeneity issue, we use two different identification

strategies; namely, PSM and GMM. Altogether, these findings demonstrate that Big4 auditing

firms ensure the credibility and reliability of the non-financial disclosures of their auditees as

apparent by their rigorous auditing processes. Moreover, the main implication of our study is that

firms are subject to a decrease in their overall waste production when their external assurer is one

of the BIG4 auditing firms.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}