Publication

@article{de_grazia_4506,

title = {Foreign technological entry, intellectual property rights, and technology diffusion: evidence from patent filings at the USPTO},

author = {Charles de Grazia and Herman Peter and Hwansung Ju},

url = {https://doi.org/10.1007/s10961-026-10336-9},

year  = {2026},

date = {2026-04-01},

journal = {Journal Of Technology Transfer},

abstract = {Technology diffusion and spillovers are key drivers of both innovation and economic growth. This paper examines the effects of obtaining initial intellectual property rights on international knowledge flows through new technological entrants, an important yet understudied function of the IP system. We propose a simple theoretical framework which examines exclusivity and proximity effects as countervailing forces acting on the broader diffusion of foreign-developed technology within a host country. Our study provides causal evidence that a foreign technological entrant's initial patent grant in the host country (the United States) increases the likelihood of international knowledge flows to local U.S. firms and other patenting entities (7.1 percentage points and 29.4 percent, respectively), demonstrating the importance of patent rights in facilitating international knowledge flows beyond the disclosure mechanism. These effects are at least partly driven by sustained presence, cross-country differences in search costs, and voluntary technology sales, but the evidence on inventor mobility is mixed. Overall, initial intellectual property rights appear to mitigate impediments to cross-border knowledge flows in this setting, and the benefits of doing so outweigh the frictions arising from the exclusionary nature of patents.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{ahmed_abbasi_4397,

title = {Low?Carbon Energy Transition and Corporate Carbon Emissions: The Critical Role of Climate Change Mitigation Policies and Institutional Context},

author = {Bilal Ahmed Abbasi and Mushtaq Hussain Khan and Ambreen Gul and Inam Ul Haq and Muhammad Umer Azeem},

url = {https://doi.org/10.1002/bse.70894},

year  = {2026},

date = {2026-04-01},

journal = {Business Strategy And The Environment},

abstract = {This study examines the strategic efficacy of corporate low-carbon

energy transition, such as through nuclear energy adoption,

as a response to decarbonization pressures. Analyzing an international sample of energy firms, we demonstrate that the relationship

between this form of transition and emission reductions is not technologically determined but institutionally channeled.

Our analysis reveals that the contribution of a low-carbon

transition strategy to corporate decarbonization is significant only

when embedded within a robust institutional framework characterized by stringent climate policies and a strong rule of law. The

empirical evidence further highlights a fundamental divergence in outcomes between pronuclear and antinuclear regulatory

environments, particularly within the context of the EU's sustainable finance taxonomy. These findings compel a strategic reappraisal.

For corporate leaders, pursuing a low-carbon

transition via contested technologies represents not merely an engineering

choice but a sophisticated legitimacy-management

instrument whose success is contingent on institutional context. For policymakers,

our results underscore that realizing the decarbonization potential of such transitions requires deliberate institutional

architecture rather than mere technological adoption.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{bakkar_4382,

title = {Climate risk and bank financial stability},

author = {Yassine Bakkar and Sami Ben Jabeur and Sandra Challita and Fatima Shuwaikh},

url = {https://doi.org/10.1080/1351847X.2026.2659120},

year  = {2026},

date = {2026-04-01},

journal = {The European Journal Of Finance},

abstract = {This study investigates the impact of climate risks on the financial stability of banks using a comprehensive panel dataset of European banks covering the period from 2006 to 2021. We find that greater exposure to climate risk significantly undermines bank stability, with transition risk exerting a particularly strong destabilizing effect. This impact is especially pronounced among larger banks and those with stakeholder-oriented governance models, and it intensifies following the adoption of the Paris Agreement. Our findings reveal a non-linear relationship whereby higher levels of climate risk exposure lead to disproportionately greater financial instability. Further analysis shows that these effects are driven by heterogeneity in bank-specific characteristics and country-level factors. We also find that stricter climate-policy regimes, particularly during advanced phases of the EU Emissions Trading System, strengthen the adverse effect of transition risk on financial stability. This study underscores the importance of integrating climate risks into prudential regulation to enhance the resilience of the banking industry to climate-related shocks.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{zhang_4345,

title = {The impact of female executives on corporate governance: evidence from Chinese-listed companies},

author = {Bin Zhang and Zuyao Liu and Huiqian Wu and Fawaz Baddar Al Hussan and Zhiyang Shen},

url = {https://doi.org/10.1108/EDI-05-2025-0306},

year  = {2026},

date = {2026-04-01},

journal = {Equality, Diversity and Inclusion},

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

number = {No. ahead-},

abstract = {Purpose



This study examines the impact of female executives on corporate environmental, social and governance (ESG) performance within Chinese-listed companies. Utilizing firm-level data from 2015 to 2022, this study investigates how gender diversity in leadership drives ESG outcomes. Furthermore, it examines the heterogeneous effects of ownership types, financial constraints and regional development levels, providing evidence-based insights into the strategic role of women in executive positions in advancing corporate sustainability and informing governance reforms for inclusive business practices.

Design/methodology/approach



The study employs a dual fixed-effects regression model to analyze panel data from Chinese-listed companies. Beyond investigating the direct impact of female executives on ESG performance, the model incorporates financial constraints as a moderating variable. Sub-sample analyses are conducted to explore heterogeneity across ownership types (state-owned and private) and regional economic development (eastern, central and western China), offering a nuanced understanding of contextual factors shaping the relationship between gender diversity in leadership and corporate sustainability outcomes.

Findings



The empirical results reveal that a 10% increase in female executive representation significantly enhances corporate ESG scores by 0.1939 points. This effect is particularly pronounced in state-owned enterprises (SOEs) exhibiting the most pronounced effect. Moreover, the results indicate that reduced financial constraints amplify the positive association between female executives and ESG performance. Regional disparities reveal that female executives significantly drive ESG improvements in economically developed eastern region of China, whereas no statistically meaningful impact is observed in underdeveloped central and western regions.

Practical implications



The findings suggest that corporations should institutionalize gender-inclusive recruitment and promotion systems to strengthen female decision-making authority. Policymakers are encouraged to adopt region-specific strategies, such as incentivizing gender parity in underdeveloped areas to mitigate ESG governance gaps. Furthermore, SOE reforms could integrate gender diversity metrics into ESG evaluation frameworks to catalyze industry-wide sustainability practices. Finally, financial institutions could develop green financing instruments offering preferential terms to firms achieving gender-balanced leadership thresholds.

Originality/value



This study expands to the reservoir of literature on gender diversity and sustainability by providing empirical evidence from an emerging market where ESG disclosure is evolving. It is among the pioneer studies to quantify the marginal effect of female executives' representation on ESG performance and to reveal how this relationship is influenced by financial constraints, ownership structure and regional disparities. The study underscores the strategic value of female executives in fostering inclusive governance and regionally balanced sustainable development.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{beccarini_4228,

title = {Soothing Whispers: Shareholder engagement in the wake of stakeholder controversies},

author = {Irene Beccarini and Fabrizio Ferraro and Diego P. Guisande and Andreas G. F. Hoepner},

url = {https://doi.org/10.1177/01708406261447704},

year  = {2026},

date = {2026-04-01},

journal = {Organization Studies},

abstract = {We explore the interdependence between stakeholder controversies and shareholder engagement on environmental and social issues and how it affects corporate financial performance. Viewing shareholder impact as a distributed and dynamic process, we theorize that shareholder dialogue can affect investors' risk perceptions. As an ambivalent signal, its impact may be negative or positive, contingent on media-covered stakeholder controversies. In the absence of those, shareholder dialogue may highlight the existence of environmental and social liabilities in targeted companies. In the presence of stakeholder controversies, however, shareholder dialogue may reassure the investment community about shareholders' commitment to and confidence about improving environmental and social policies and practices. We test our hypotheses on a proprietary dataset of 771 S&P 500 companies between 2007 and 2019 that covers 176 environmental and social shareholder dialogues. We find that, in the wake of stakeholder controversies, shareholder dialogue moderates the negative effects of controversies on targeted companies' financial performance, consistent with our theory that shareholder dialogue may mitigate investors' perceptions of risk. Our findings contribute to the understanding of shareholder engagement and, more broadly, of stakeholder-shareholder dynamics.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{asif_4350,

title = {Beyond the Plate: A Systematic Literature Review on Consumer?Driven Food Waste in Hospitality},

author = {Fizza Asif and Carmela Donato and Muhammad Ishtiaq Ishaq},

url = {https://doi.org/10.1002/bse.70901},

year  = {2026},

date = {2026-04-01},

journal = {Business Strategy And The Environment},

abstract = {Food waste caused by consumers in the hospitality industry is a significant issue that connects sustainability, consumer behavior, and service design. This review examines 81 studies published between 2016 and 2024, using the SPAR-4-SLR protocol and bibliometric analysis. The review highlights four main themes: how consumers waste food and related service factors; psychological and behavioral influences; emotional and management interventions; macro-level disruptions and policy responses. Factors like portion size, buffet layout, feelings of control, emotional signals, and cultural norms such as face-saving and collectivism all contribute to food waste. Interventions like digital nudges, customizable portions, AR menus, and staff involvement work best when they align with diners' values. This study supports SDG 12, Target 12.3, which aims to halve global food waste by 2030. It also provides a framework for hospitality managers, policymakers, and sustainability experts to develop behavior-based waste-reduction strategies and identify areas for future research.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{boukattaya_4311,

title = {From Compensation to Circularity: CSR Contracting, Eco-Innovation, and Waste Management},

author = {Sonia Boukattaya and Nadia Lakhal and Faten Lakhal and Olfa Berrich},

url = {https://doi.org/10.1002/csr.70598},

year  = {2026},

date = {2026-04-01},

journal = {Corporate Social Responsibility And Environmental Management},

pages = {1-15},

abstract = {This study explores the effect of corporate social responsibility (CSR)-related compensation or CSR contracting where executive compensation is tied to environmental, social, and governance (ESG) targets on waste management strategies. It also investigates the role of eco-innovation in shaping CSR contracting-waste management relationships. Using an international panel of 10,886 firm-year observations across 43 countries from 2011 to 2022, we show that CSR contracting is associated with decreased waste generation and increased waste recycling. By tying executive compensation to sustainability metrics, firms create stronger incentives for managers to prioritize resource efficiency and circular economy practices. This effect is accentuated in environmentally innovative firms indicating that CSR contracting is particularly effective when embedded within a broader organizational commitment to innovation strategies. Further analyses show that the effect is also stronger for hazardous waste, in firms with CSR committees and following the implementation of sustainable development goals (SDGs) in 2015. This study provides insights into CSR contracting effectiveness and highlights its potential to complement regulatory policies. The results have implications for corporate boards, policymakers, and stakeholders aiming to embed sustainability into strategic and managerial systems.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{wang_4305,

title = {Multi-Agent Transformer Learning for Moving Target Positioning and Tracking in Complex Environments Using UAV Swarms},

author = {Haowen Wang and Junyu Wei and Ni ZHU and Zongqing Zhao and Zhuoyuan Wu and Shiqi Li and Yuyang Xiao and Jiangyi Qin and Zhiqiang Wang},

url = {https://ieeexplore.ieee.org/document/11478047/keywords#keywords},

year  = {2026},

date = {2026-04-01},

journal = {Ieee Transactions On Intelligent Transportation Systems},

pages = {1-17},

abstract = {This paper presents a novel approach that integrates Time Difference of Arrival (TDOA)-based positioning with Multi-Agent Reinforcement Learning (MARL) to enhance the performance of Unmanned Aerial Vehicle (UAV) swarms in tracking and locating a moving ground target within complex environments. To ensure optimal target assignment, we employ the Hungarian algorithm, enabling each UAV to track a designated target and maintain a spatial formation that minimizes the geometric dilution of precision (GDOP). The coordinated behavior of the UAV swarm is then formulated as a partially observable Markov decision process (POMDP), where a Multi-Agent Transformer (MAT) model, built upon the multi-agent advantage decomposition theorem, is employed to map UAV observations to coordinated actions effectively. Finally, the UAVs adjust their trajectories based on the generated actions to improve positioning accuracy, avoid obstacles, and conserve energy. Through extensive simulations, the proposed approach demonstrates its effectiveness in continuously and accurately tracking a moving target, even in dynamic and challenging environments.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{borsoni_4278,

title = {A kinetic model for polyatomic gas with quasi-resonant collisions leading to bi-temperature relaxation processes},

author = {Thomas Borsoni and Laurent Boudin and Mathiaud Julien and Francesco Salvarani},

url = {https://doi.org/10.1051/m2an/2026008},

year  = {2026},

date = {2026-04-01},

journal = {ESAIM: Mathematical Modelling and Numerical Analysis (ESAIM: M2AN)},

volume = {60},

number = {2},

pages = {473-494},

abstract = {In this article, we extend the Boltzmann framework for polyatomic gases by introducing quasi-resonant kernels, which relax resonant interactions, for which kinetic and internal energies are separately conserved and lead to equilibrium states with two temperatures. We establish an H-theorem and analyze the quasi-resonant model's asymptotic behaviour, demonstrating a two-phase relaxation process: an initial convergence towards a two-temperature Maxwellian state followed by gradual relaxation of the two temperatures towards each other. Numerical simulations validate our theoretical predictions. The notion of quasi-resonance provides the first rigorous framework of a Boltzmann dynamics for which the distribution is at all times close to a multi-temperature Maxwellian, relaxing towards a one-temperature Maxwellian.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{saeed_4298,

title = {Critical Materials Import and Environmental Preferences: Evidence From G20 and N11 Economies},

author = {Asif Saeed and Atif Iqbal and Faisal Saeed Malik},

url = {https://doi.org/10.1002/bse.70793},

year  = {2026},

date = {2026-04-01},

journal = {Business Strategy And The Environment},

pages = {1-18},

abstract = {Critical materials such as lithium and cobalt are indispensable for achieving the United Nations' Sustainable Development Goals (SDGs), particularly SDG 7 (Affordable and Clean Energy) and SDG 13 (Climate Action). While these materials enable the deployment of low-carbon technologies, including electric vehicle batteries and renewable energy systems, they also present environmental, socio-economic, and geopolitical challenges due to their carbon-intensive extraction and global trade dynamics. This study employs a 20-year panel dataset from G20 and N-11 countries to investigate the relationship between critical material imports and national environmental performance, focusing on CO2 emissions, GHG emissions, and embodied carbon in exports. Grounded in the dynamic capabilities framework, the research examines how countries reconfigure institutional arrangements, deploy circular economy strategies, and leverage innovation to balance sustainability goals with critical material dependencies. The findings reveal that lithium and cobalt imports contribute to improved environmental outcomes when accompanied by strong national-level dynamic capabilities, highlighting the importance of policy integration, technological adaptation, and resource efficiency in advancing national sustainability strategies.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{muhammad_4269,

title = {When perceived coworker respect invigorates the moral and productive fallout of supervisor ostracism?},

author = {Azeem Muhammad and Muhammad Khan and Inam Ul Haq and Sharif Imran},

url = {https://doi.org/10.1111/apps.70078},

year  = {2026},

date = {2026-04-01},

journal = {Applied Psychology-An International Review-Psychologie Appliquee-Revue Internationale},

volume = {75},

number = {2},

pages = {e70078},

abstract = {Drawing on the moral disengagement perspective, this study investigates how and when supervisor ostracism disrupts employees' moral self-regulation process.

Across two studies?a three-wave, multisource field

survey and a vignette-based experiment?we demonstrate that supervisor ostracism is psychologically painful and morally threatening, prompting employees to disengage morally and subsequently steering them toward delaying work tasks. Notably, this effect is particularly

pronounced among employees who receive

higher levels of peer respect. In such contexts, supervisory exclusion violates their moral expectations and sense of social dignity more acutely, intensifying disengagement.

Findings from both studies confirm that supervisor ostracism triggers moral disengagement, which, in turn, thwarts employees' ability to meet work

deadlines. The results extend the moral disengagement perspective to the domain of supervisory exclusion and offer practical guidance for fostering ethical, respectful, and inclusive workplaces.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{vo-thanh_4217,

title = {Projected Versus Organic: Mapping Destination Image Congruence},

author = {Tan Vo-Thanh and Duc Sinh Hoang and Thi Nhu Hoa Nguyen and Van Ha Luong and Mustafeed Zaman and Erose Sthapit},

url = {https://doi.org/10.1002/jtr.70229},

year  = {2026},

date = {2026-04-01},

journal = {International Journal Of Tourism Research},

volume = {28},

number = {2},

pages = {e70229},

abstract = {This study analyzes the alignment of three distinct images?Overt Induced I, Overt Induced II, and Organic?pertaining to a tourism destination. Using a comprehensive content analysis of various sources, including strategic marketing materials from the Vietnam National Authority of Tourism, promotional brochures from leading tour operators, and user-generated content from platforms such as Booking.com, TripAdvisor, Routard, and Lonely Planet, the data reveal significant congruence among these three images. Vietnam is represented as a destination that is rich in cultural, historical, and coastal attractions, which closely resonate with the perceptions of French tourists and influence their intentions to revisit or recommend the destination. This congruence supports the expectancy-confirmation theory, underscoring that satisfaction is achieved when actual experiences align with or exceed expectations. Furthermore, the study identifies specific areas where the promotion of certain attributes could be enhanced, suggesting opportunities for effective destination branding.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{ye_4267,

title = {Sales forecast of new energy vehicles in China based on multi-source information fusion and link prediction},

author = {Shunqinag Ye and Xiaoman Zhao and Duc Khuong Nguyen and Jinpei Liu},

url = {https://doi.org/10.1016/j.jenvman.2026.129359},

year  = {2026},

date = {2026-04-01},

journal = {Journal Of Environmental Management},

volume = {404},

pages = {129359},

abstract = {This study develops an integrated forecasting framework that leverages multi-source information fusion to improve predictions of new energy vehicle (NEV) sales in China. The dataset incorporates historical sales records, key influencing factors, and unstructured Baidu Index (BI) data. Our framework first applies complementary ensemble empirical mode decomposition with adaptive noise (CEEMDAN) combined with sample entropy (SE) reconstruction. This procedure decomposes the original sequences into high-, medium-, and low-frequency components, yielding data that are more regular and informative while retaining underlying dynamics. Forecasting is then conducted through a structured combination of methods tailored to each frequency band. High-frequency components are modeled by converting the time series into directed visibility graphs (DVGs) and performing prediction as a link-prediction task on the resulting complex networks, implemented using a particle-swarm-optimized support vector regression (PSO-SVR) model. Medium- and low-frequency components are predicted using backpropagation neural networks (BPNN) and Lasso regression, respectively. Empirical evaluations show that integrating multi-source information, CEEMDAN-SE decomposition, DVG-based modeling, and frequency-specific predictors substantially improves forecasting accuracy compared with benchmark approaches. The findings show the potential evolution of China's NEV market and highlight the drivers of sales dynamics, providing evidence to inform policy formulation and sectoral strategic planning.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{kumar_4109,

title = {Investigating switching intentions of patients to healthcare robots: a push-pull-mooring theory perspective},

author = {Sachin Kumar and Vinod Kumar and Ranjan Chaudhuri and Sheshadri Chatterjee and Demetris Vrontis},

url = {https://doi.org/10.1108/BL-10-2024-0176},

year  = {2026},

date = {2026-04-01},

journal = {The Bottom Line},

volume = {39},

number = {3},

pages = {341-358},

abstract = {Purpose



Technology has changed the way healthcare services are rendered to patients. The present study aims to investigate the factors affecting intentions of Indian patients to switch to healthcare robots.

Design/methodology/approach



Using push-pull-mooring theory, this study evaluates the impact of push, pull and mooring factors on switching patients' intentions to use healthcare robots. To test the relationships, data were collected from 447 patients residing in the Delhi NCR region of India, and responses were empirically examined using Smart-PLS 3.0.

Findings



The present study revealed both the significant and insignificant impacts of factors affecting patients' switching intentions to healthcare robots. Eventually, the study contributes a validated model on switching intentions of patients from traditional healthcare facilities to healthcare robots.

Research limitations/implications



As the present study evaluates the impact of push, pull and mooring factors affecting switching intentions of patients to healthcare robots, therefore, it will specifically help in understanding intentions of patients to switch to healthcare robots. However, this study is cross-sectional in nature and data is collected from Delhi NCR region of India which may limit its generalizability.

Originality/value



This study examines the impact of factors affecting intentions to switch to healthcare robots considering emerging economies which is hardly considered in the past.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{shuwaikh_3801,

title = {Evaluating Innovation Output of Companies Backed by Corporate, Independent and Syndicated Venture Capital},

author = {Fatima Shuwaikh and Sabrina Khemiri and Souad Brinette and Joakim Börrén Dias},

url = {https://doi.org/10.1002/ijfe.70003},

year  = {2026},

date = {2026-04-01},

journal = {International Journal Of Finance & Economics},

volume = {31},

number = {2},

pages = {1530-1556},

abstract = {This paper examines how Corporate Venture Capital (CVC), Independent Venture Capital (IVC) and Venture Capital Syndicate (VCS) promote innovation among startups. Drawing on a dataset of 4406 venture-backed deals in North America, spanning 1998-2019, it explores how the configurations of investors and their contextual factors influence innovation output. The findings show that syndicated and CVC-backed ventures outperform IVC-backed ventures. Syndicates with a larger membership are positively associated with innovation outcomes based on resource pooling and knowledge sharing; contextual factors, such as location and technology fit, environmental munificence and absorptive capacity have a positive moderating effect on the relationship between VC type and innovation outcomes. This research adds to both academic knowledge and practical implications, offering entrepreneurs, investors and policymakers' actionable insights about how to facilitate innovation, improve venture funding and enhance innovation management to ultimately strengthen the innovation ecosystem.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{courtioux_3800,

title = {The geographies of segregation in French universities from 2006 to 2016},

author = {Pierre Courtioux and Tristan-Pierre Maury and Johan Seux},

url = {https://link.springer.com/article/10.1007/s10734-025-01473-5},

year  = {2026},

date = {2026-04-01},

journal = {Higher Education},

volume = {51},

pages = {1337-1353},

abstract = {Since the French university system is non-selective, the question of segregation has long remained unaddressed. However, the recent increase in enrolment, as well as the implementation of cluster-building policies, has brought the issue of university segregation and its geography to the forefront. This article proposes the first exhaustive geographical decomposition of segregation in French universities. Using a mutual information index, we identify the different local components and layers of social segregation and measure their contribution to the national level of segregation between 2006 and 2016. Our results show that in the French university system, segregation is quite low and tended to decrease over the period. However, we also show that only about 18% of the total segregation is due to macro-scale factors: i.e., social differences across regional areas: social segregation is mainly a local phenomenon that could be reduced with reforms of higher education enrolment policy, implemented at the regional level.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{arya_3724,

title = {AI-Enhanced Competency Transfer Hubs: A Conceptual Framework for University-Industry Engagement and Knowledge Sharing},

author = {Vikas Arya and Ankita Saraf and Nikolai Chichkanov and Armando Papa and Marco Romano},

url = {https://doi.org/10.1007/s10961-025-10233-7},

year  = {2026},

date = {2026-04-01},

journal = {Journal Of Technology Transfer},

volume = {51},

pages = {682-712},

abstract = {This paper introduces a framework for AI-driven competency transfer hubs, designed to facilitate effective knowledge exchange and collaboration between universities and industries. These hubs leverage artificial intelligence technologies like machine learning and natural language processing to enhance the efficiency and effectiveness of information flows between academic institutions and industry partners, optimizing the whole knowledge-sharing process. Using the TCM-ADO framework the paper consolidates existing perspectives and offers practical suggestions on how to incorporate AI technologies into competency hubs. The discussion further delves into outlining key layers of such hubs including AI-powered knowledge extraction and enrichment, knowledge customization, adaptive project management as well as collaboration outcome enhancement and feedback optimization. A set of key elements for AI-enhanced competency transfer hubs was also developed and presented including the issues of technical alignment, advanced AI integration as well as value aspects. The study wraps up by exploring key areas of application in the establishment of AI-enhanced competency transfer hubs and their wider societal significance.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{singh_3669,

title = {Harmonious CSR and sustainable business excellence in sports-organization: evaluating the moderating effect of fan engagement},

author = {Kuldeep Singh and Shalini Ramaswamy and Ranjan Chaudhuri and Demetris Vrontis and Balakrishna Grandhi and Sumana Chaudhuri and Sheshadri Chatterjee},

url = {https://doi.org/10.1108/IJOA-11-2024-4976},

year  = {2026},

date = {2026-04-01},

journal = {International Journal of Organizational Analysis},

volume = {34},

number = {5},

pages = {1800-1823},

abstract = {Purpose - This study aims to develop and empirically test a conceptual model to examine harmonious

corporate social responsibility (CSR) initiatives of sports firms that are focused on sports education,

community development and sustainable livelihoods and their effects on organizational citizenship behaviors

(OCBs) and sustainable business excellence (SBE).

Design/methodology/approach - A conceptual model is proposed, which is derived from stakeholder theory

and social identity theory, along with related literature. The conceptual model was validated using mediation and

moderation analysis of the survey data from 384 respondents. PLS-SEM was used to assess the measurement

constructs and to examine the structural path relationships hypothesized in the proposed research framework.

Findings - The proposed model supports the hypotheses that harmonious CSR in sports, communities and

livelihoods nurtures greater OCBs, which improves organizational performance and SBE. Furthermore, it was

found that perceived corporate reputation does not moderate the OCB?performance link, whereas fan

engagement moderates the performance-sustainability relationship. The findings extend stakeholder theory

and social identity theory and they provide practical guidance on optimizing harmonious CSR strategies.

Research limitations/implications - This study has focused on a specific context, limiting the

generalizability of the findings. This provides opportunities for future researchers to explore the applicability

of the findings across different countries, enriching the outcomes with more generalizability. This study

depends on cross-sectional data inviting defects of causality and endogeneity.

Practical implications - There are several practical implications of this study. Sports organizations should

engage their stakeholders in CSR activities that will lead to improvement in business performance. Moreover,

sports organizations could improve their corporate reputation through investing in harmonious CSR activities

for the well-being of society.

Originality/value - To the best of the authors' knowledge, this is the first study to be conducted on how

harmonious CSR activities could achieve better sustainable business outcomes for sports organizations by

fostering a culture of social responsibility and thereby improving overall organizational performance. This was

a gap in previous research, which has been duly addressed in this study},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{chaudhuri_3665,

title = {Assessing the economic and social impacts of greenwashing: moderating impact of big data analytics adoption},

author = {Ranjan Chaudhuri and Bindu Singh and Barnali Nag and Shivam Singh Bhadauria and Demetris Vrontis and Sumana Chaudhuri and Sheshadri Chatterjee},

url = {https://doi.org/10.1108/IJBM-07-2024-0440},

year  = {2026},

date = {2026-04-01},

journal = {International Journal Of Bank Marketing},

volume = {44},

number = {5},

pages = {827-848},

abstract = {Purpose - This study empirically examines the impact of greenwashing practices on consumers' intention to

purchase green products. It also investigates whether greenwashing has any impact on economic and social

risks. Moreover, this research captures the moderating impact of big data analytics (BDA) on the relationships

between intention to purchase green products and its predictors.

Design/methodology/approach - With the support of literature in the field of greenwashing, economics,

consumer behavior, as well as emerging technologies and theories on consumer behavior, a conceptual model is

developed. The model was validated using partial least squares (PLS) structural equation modeling (SEM)

technique considering 356 respondents from European countries who are aware of greenwashing practices.

Findings - This study highlights that greenwashing practices negatively impact people both economically and

socially. But greenwashing practices also have a profound impact on consumers' intention to purchase

ecofriendly products. It also demonstrates a significant moderating impact of big data analytics adoption on the

relationship between intention to purchase green products with its predictors.

Research limitations/implications - The study presentsinsights on greenwashing and itsimpact on society and

the economy. It also shows that technologies like BDA could help minimize the challenges of greenwashing

activities as well as the social and economic risks. Moreover, the study provides vital insights into the influence

of greenwashing practices on the intention to purchase green products. Finally, asthis is a cross-sectionalstudy,

there are some limitations.

Originality/value - This study takes a fresh look at greenwashing practices and BDA technology to overcome

some of the challenges. It provides a unique research model that is (1) unique in this research domain; (2)

International

Journal of Bank

Marketing

The current issue and full text archive of this journal is available on Emerald Insight at:

https://www.emerald.com/insight/0265-2323.htm

Received 30 July 2024

Revised 15 October 2024

2 January 2025

26 March 2025

Accepted 27 March 2025

International Journal of Bank Marketing

© Emerald Publishing Limited

e-ISSN: 1758-5937

p-ISSN: 0265-2323

DOI 10.1108/IJBM-07-2024-0440

provides a solid foundation for future researchersto further nurture; (3) extendsthe understanding of how using

technology can minimize the risks caused by greenwashing; and (4) contributes to the body of literature on

consumer behavior, economics, technology and social risks.},

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}

@article{aftab_3660,

title = {How Environmental Leadership Influences Performance Outcomes: A Study of the Manufacturing Sector},

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

url = {https://doi.org/10.1111/beer.12817},

year  = {2026},

date = {2026-04-01},

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

volume = {35},

number = {2},

pages = {930-953},

abstract = {Drawing on the ability-motivation-opportunity (AMO) theory and the resource-based view (RBV), this study argues that environmental transformational leadership (ETL) enhances both economic and environmental performance through green human resource management (GHRM). It also examines the moderating role of environmental knowledge in the relationship between ETL and GHRM. Furthermore, this study posits that big data analytical capabilities (BDAC) strengthen the impact of GHRM on economic and environmental performance. Using a random sampling approach, we collected multi-respondent data from 355 manufacturing firms, incorporating insights from first-level managers and top executives. Structural equation modeling was employed as our analytical technique. The findings confirm that GHRM significantly mediates the effect of ETL on both economic and environmental performance. However, contrary to expectations, environmental knowledge does not moderate the ETL-GHRM relationship. In contrast, BDAC strengthens the influence of GHRM on economic and environmental performance. This study contributes to the leadership literature by identifying the underlying mechanism (how) and boundary conditions (when) through which ETL influences firms' performance outcomes.},

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pubstate = {published},

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}

@article{mahmood_4314,

title = {The impact of high-performance work systems on job performance and stress through performance pressure and challenge-hindrance stressor: The moderating role of grit},

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

url = {https://doi.org/10.1007/s10490-026-10128-7},

year  = {2026},

date = {2026-03-01},

journal = {Asia Pacific Journal Of Management},

abstract = {This study draws on the Job Demands-Resources (JD-R) model and transactional

theory of stress (TTS) to unpack the processes through which high-performance

work systems (HPWSs) influence employee job performance. Central to this integration is the appraisal process through which employees interpret HPWS-induced

demands as either threatening or challenging. Building on the JD-R model, our

results suggest that HPWSs are positively related to performance pressure. In line

with TTS, when performance pressure is appraised as a threat, HPWSs increase

psychological stress. However, when performance pressure is appraised as a challenge HPWSs enhance job performance. While this supports the conflicting-outcomes perspective, showing that HPWSs are indirectly related to both stress and job

performance, no evidence was found that HPWSs improve job performance through

stress. Finally, the dispositional trait of grit was found to moderate employee appraisals of, and responses to, performance pressure. Implications for theory and

practice are discussed.},

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pubstate = {online},

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}

@article{chatterjee_4369,

title = {Investigating the predictors and outcomes of social entrepreneurship in post-COVID-19 period: moderating role of dynamic technology capability},

author = {Sheshadri Chatterjee and Ranjan Chaudhuri and Demetris Vrontis},

url = {https://doi.org/10.1080/09537325.2023.2214633},

year  = {2026},

date = {2026-03-01},

journal = {Technology Analysis & Strategic Management},

volume = {38},

number = {3},

pages = {326-342},

abstract = {In the post-COVID-19 period, social entrepreneurship is becoming extremely important, as it generates employment, and improves economic prosperity and solves various issues for society. Not many studies have attempted to understand the social entrepreneurship phenomena in post-COVID-19 period and its impact on society. Thus, there is a research gap, which this study aims to fill. This paper aims to analyse the impacts of intellectual capital and entrepreneurial ability on social entrepreneurship, and its impact on society in the post-COVID-19 period, moderated by technology capability. By the inputs of literature and lending knowledge from theories, a research model is prepared. It was verified using structural equation modelling with data collected through a survey. The study finds that intellectual capital and entrepreneur ability both significantly and positively impact social entrepreneurship. This study implies that intellectual capital and entrepreneurial ability could impact social entrepreneurship when moderated by technology capability, which in turn has social impact in the post-COVID-19 period. Also, the study highlights the moderating role of technology capability on social entrepreneurship.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{ghafoor_4309,

title = {Executive compensation clawbacks and corporate climate engagement},

author = {Abdul Ghafoor and Yasar Bayraktar and Ammar Ali Gull and Mirzet ?eho},

url = {https://doi.org/10.1108/JAL-02-2025-0053},

year  = {2026},

date = {2026-03-01},

journal = {Journal of Accounting Literature},

pages = {1-28},

abstract = {Purpose



The purpose of this study is to investigate how the adoption of executive compensation clawbacks affects the climate engagement initiatives of firms listed in the US Based on agency theory, we test two competing arguments - (1) the proactive risk management view and (2) the excessive caution view - to examine whether clawback provisions improve or constrain corporate climate engagement efforts.

Design/methodology/approach



Our sample includes firms listed in the US from 1996 to 2017. We measure corporate climate engagement by creating a Climate Engagement Index (CINDEX) based on four variables: (1) the appointment of sustainability executives, (2) Carbon Disclosure Project reporting, (3) climate-related lobbying and (4) pro-climate coalition membership. To investigate causality and mitigate possible endogeneity issues, we employ several empirical methods, including propensity score matching, instrumental variable regression and a battery of robustness tests.

Findings



Our results support the proactive risk management view. We find that clawback provisions increase corporate climate engagement. Specifically, firms adopting clawback provisions exhibit an increase in climate engagement of approximately 0.12 standard deviations relative to firms without such provisions. Furthermore, we show that the positive effect of clawback provisions persists across both environmentally sensitive and non-sensitive industries, as well as in firms with or without ESG-linked compensation policies. Finally, we document that climate engagement initiatives driven by clawback provisions reduce firms' exposure to climate change risks.

Practical implications



Our results have practical implications, showing that clawback provisions are valuable governance tools that promote corporate climate engagement and help mitigate climate-related risks. Boards, managers and investors should consider clawbacks not only as safeguards against misconduct but also as mechanisms to align executive incentives with environmental objectives. Policymakers and regulators have a clear role in incorporating clawback provisions into sustainability frameworks to strengthen corporate accountability and support long-term climate goals.

Originality/value



Our study extends the existing literature on clawback provisions beyond financial outcomes by linking them to corporate sustainability. We identify clawback provisions as a key governance mechanism for promoting climate engagement and demonstrate their effectiveness across various organizational contexts. This contributes to a deeper understanding of how compensation-based governance mechanisms affect environmental performance.},

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}

@article{francoeur_4300,

title = {Does Climate Risk Affect Employment Decisions? International Evidence},

author = {Claude Francoeur and Faten Lakhal and Hamza Nizar and Zvi Singer},

url = {https://doi.org/10.1002/bse.70810},

year  = {2026},

date = {2026-03-01},

journal = {Business Strategy And The Environment},

pages = {1-26},

abstract = {This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs. This indicates that climate risk leads to suboptimal employment decisions through labor cost reduction to mitigate the impact on firm performance. However, firms with higher commitment to social responsibility exhibit less suboptimal underinvestment in their workforce. Finally, we find that companies with greater financial constraints, those operating in highly polluting sectors, and those in countries with weak investor protection are more likely to underinvest in labor. Our study underscores the necessity for managers to integrate climate risk considerations into strategic planning to avoid suboptimal labor investments, whereas regulators are urged to enforce transparent climate risk disclosures and encourage CSR initiatives for sustainable employment practices.},

keywords = {},

pubstate = {online},

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}

@article{khirallah_4287,

title = {Rheological properties and particle visualization of carbon dioxide hydrate slurries in the presence of ethanol for secondary refrigeration systems},

author = {Rihab Khirallah and Yasmine Salehy and Sébastien Saavedra and Pascal Clain and Véronique Osswald and Laurence Fournaison and Anthony Delahaye},

url = {https://doi.org/10.1016/j.ces.2026.123892},

year  = {2026},

date = {2026-03-01},

journal = {Chemical Engineering Science},

volume = {330},

pages = {123892},

abstract = {In secondary refrigeration systems, CO2 hydrate slurries serve as phase-change materials, helping to reduce the amount of primary refrigerant. Hydrates absorb heat from the ambient during their endothermic dissociation. This characteristic makes them effective for maintaining low temperatures and reducing temperature variations across heat exchangers, thereby improving the energy efficiency of cooling systems. Recent studies assessing industrial performance have shown that CO2 hydrate slurries could be well-suited for air-conditioning applications. However, for refrigeration systems dedicated to food preservation, hydrate slurries must remain stable at lower temperatures. This paper aims to investigate the conditions necessary for using hydrate slurries in such applications, focusing on temperature stability and flow properties. Specifically, characterizing the rheology of hydrate slurries is essential to understand their behavior during cold transport and to optimize pumping power. Accordingly, the rheological characterization of CO2 hydrate slurries in a loop was implemented using an Ostwald viscometer, in order to study rheological parameters. In this study, aqueous solution containing ethanol is used to form hydrates in order to modify the set-point temperature and adjust pumping power requirements. The results showed that CO2 hydrate slurries with ethanol were able to form and remain stable in flow at moderate pressure (>2 MPa) and equilibrium is reached at a temperature about 273.65 K, lower than the temperature of CO2 hydrates, and with comparable rheological properties. In addition, flow visualization is presented to illustrate the hydrate slurry formation phase and to identify the optimal time during experiments to perform rheological measurements.},

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@article{gautron_4271,

title = {Field-deployable coffee yield estimation from mobile phone images using branch segmentation and occlusion correction},

author = {Romain Gautron and Mathieu Seurin and Eric Rahn and Emile Faye and Christian Bunn},

url = {https://doi.org/10.1016/j.atech.2026.101901},

year  = {2026},

date = {2026-03-01},

journal = {Smart Agricultural Technology},

volume = {13},

pages = {101901},

abstract = {Accurate coffee yield estimation is critical for crop management, labor and financial planning, and value-chain transparency, including compliance with the EU Deforestation Regulation. However, manual cherry counting remains labor-intensive, error-prone, and unreliable as worker fatigue sets in, highlighting the need for automated, scalable alternatives. This study introduces a novel deep-learning framework for automated coffee cherry counting using images captured with low- to mid-range smartphones across diverse smallholder farming contexts. The pipeline combines automated branch segmentation, cherry detection, and a regression-based correction module to account for occluded cherries, accommodating different data-capture modalities. We evaluated the framework on 7025 annotated images from Colombia, Peru, Honduras, and Uganda, covering both Coffea arabica and Coffea canephora (Robusta) coffee species. Under optimal image-capture conditions (i.e., full background isolation), the model achieved high accuracy, reaching an R2 of up to 0.96 and reducing the Mean Absolute Percentage Error (MAPE) to as low as 10% at the plot level, outperforming state-of-the-art methods. By reducing manual effort and addressing real-world constraints in smallholder settings, this approach offers a strong foundation for scalable coffee yield estimation. Future research should prioritize human-centered design validation and detailed cost-benefit analyses to support widespread adoption and long-term sustainability.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{taieb_4286,

title = {Online live streaming interaction: Development and validation of a measurement scale},

author = {Basma Taieb and Jean-Éric Pelet and Xuemei Sun},

url = {https://doi.org/10.1108/IJRDM-01-2025-0044},

year  = {2026},

date = {2026-03-01},

journal = {International Journal Of Retail & Distribution Management},

pages = {1-16},

abstract = {Purpose

Live streaming commerce is an emerging shopping channel that facilitates real-time, two-way interaction not only between consumers and vendors, but also among consumers. This study conceptualizes Online Live Streaming Interaction (OLSI) as a multidimensional construct, grounded in social presence theory, and develops a measurement tool that captures the unique dynamics of interactions in live streaming environments.

Design/methodology/approach

The study follows a rigorous, four-step process for scale development and validation. Inductive and deductive methods were employed for item generation. Quantitative data were then collected from 394 Chinese participants and 159 French participants, ensuring cross-cultural relevance. The data were analyzed using exploratory and confirmatory factor analyses to assess the reliability and validity of the scale.

Findings

The results establish the OLSI scale as a multidimensional construct encompassing six key dimensions: online discussion engagement, streamer-viewer interactions, preference for online social interactions, communication effectiveness for streamers, online interaction propensity, and perceived value of the online community. 

Originality

This study provides a comprehensive framework for understanding the unique interaction dynamics within live streaming commerce and offers a robust measurement tool for future research. 

Research limitations/implications

This study's primary limitation is its limited exploration of nomological validity, future research should investigate the relationships between the OLSI dimensions and behavioural outcomes (e.g., purchase intention, satisfaction, loyalty). 

Practical implications 

The findings provide practical insights for managers and enable them to develop content and engagement strategies that align with audience preferences; this will lead to both an optimization of communication and enhancement of viewer experiences.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{sharifi-tehrani_4242,

title = {Between Restriction and Resource: Social Capital and Women's Informal Tourism Entrepreneurship in Impoverished Contexts},

author = {Mohammad Sharifi-Tehrani and Siamak Seyfi and Mustafeed Zaman and Tan Vo-Thanh},

url = {https://doi.org/10.1177/00472875261428107},

year  = {2026},

date = {2026-03-01},

journal = {Journal Of Travel Research},

abstract = {This article aims to examine whether and how women informal tourism entrepreneurs in poor rural destinations in Iran adopt different strategies to access financial and non-financial resources. Drawing on constructivist grounded theory and in-depth interviews, two groups of participants were identified with contrasting social orientations toward social capital and gendered constraints. These orientations shape their positioning along the necessity-opportunity entrepreneurship continuum. Through abductive analysis, the study integrates a social capital perspective with an entrepreneurship typology to develop a theoretical model explaining transitions between informal-formal and necessity-opportunity modes. The findings contribute to a dualistic understanding of social capital, highlighting how internal mindsets are shaped by and respond to traditional gender norms in influencing entrepreneurial behavior.},

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pubstate = {online},

tppubtype = {article}

}

@article{ruel_4229,

title = {A taxonomy of supply chain resilience},

author = {Salomée Ruel and George A. Zsidisin and Jennifer BLACKHURST},

url = {https://doi.org/10.1080/00207543.2026.2645249},

year  = {2026},

date = {2026-03-01},

journal = {International Journal Of Production Research},

pages = {1-24},

abstract = {Global supply chains (SCs) are increasingly exposed to disruptions that challenge their ability to adapt and recover, making Supply Chain Resilience (SCRes) a key concern for scholars, educators, and practitioners. Yet, despite its prominence, the concept remains theoretically fragmented, with numerous definitions and typologies that may obscure rather than clarify its meaning in practice. This study addresses this theoretical and practical dilemma by investigating how SC professionals themselves conceptualise and operationalise SCRes. Drawing on an open-ended survey of 51 practitioners across diverse industries, the data were analysed through iterative deductive and inductive coding to identify shared patterns and themes. As a result, the study develops an empirically grounded taxonomy of SCRes comprising three interrelated dimensions, namely: adaptive capacity, structural agility, and transformative learning. This taxonomy is an original contribution that advances theory by reconciling divergent conceptual perspectives, resulting in a practical decision aid to diagnose and prioritise SCRes investments in production and logistics systems. This study offers managers actionable guidance for embedding resilience in SC strategy and operations, and provides educators with a framework to better prepare future SC professionals for managing disruptions in vulnerable, uncertain, complex and ambiguous environments.},

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pubstate = {online},

tppubtype = {article}

}

@article{laurie_3992,

title = {From Opportunistic to Systemic: Entrepreneurial Reactions to Decarbonisation in SMEs},

author = {Guillaume Laurie and Carolina Serrrano-Archimi},

url = {https://doi.org/10.1002/csr.70262},

year  = {2026},

date = {2026-03-01},

journal = {Corporate Social Responsibility And Environmental Management},

volume = {33},

number = {2},

pages = {1970-1985},

abstract = {This study examines how the CEOs of small and medium-sized enterprises (SMEs) navigate decarbonisation under stakeholder demands and resource constraints. Drawing on 22 interviews with French SME leaders, we inductively derive three responses, namely, opportunistic, analytic, and systemic, that align with the SME-adjusted version of the corporate social responsibility maturity model of Karwowski and Raulinajtys-Grzybek. We integrate stakeholder agency theory, the resource-based view, and institutional theory into a framework to explain how external pressures and internal capabilities, mediated by CEO sensemaking and stance, shape these responses. Opportunistic firms act tactically with post hoc green narratives, analytic firms measure and optimise via key performance indicators, and systemic firms embed life cycle thinking while redesigning their offerings or supply chains. We outline the practical levers (simplified tools, targeted incentives, and leadership training) that help firms transition from analytic to systemic responses. This study contributes to the SME-sensitive theorisation of sustainability agency and provides a usable roadmap for low-carbon transformation.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{murat_4262,

title = {Broker network connectivity and the cross-section of expected returns},

author = {Tiniç Murat and Ahmet Sensoy and Demir Muge and Duc Khuong Nguyen},

url = {https://doi.org/10.1007/s10479-026-07082-4},

year  = {2026},

date = {2026-03-01},

journal = {Annals Of Operations Research},

abstract = {We examine the systematic impact of broker network connectivity on future returns in an order-driven market. For all stocks traded in Borsa Istanbul between March 2005 and November 2015, we estimate network density, reciprocity, and average weighted clustering coefficients as proxies for the broker network connectivity. Our results indicate a negative and significant predictive relationship between connectivity and one-month ahead returns. Stocks in the lowest connectivity quintile earn 1.2% - 1.8% monthly return premiums. We further identify an economic mechanism as to why investors demand a premium for holding stocks with sparse broker networks through intraday panel regressions. Our results suggest that broker connectivity is associated with lower adverse selection risks, even for order-driven markets where intermediaries are assumed to be passive agents.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{nourallah_4261,

title = {Financial robo-advisors: A scoping review and future research directions},

author = {Mustafa Nourallah and Peter Öhman and Thomas Walther and Duc Khuong Nguyen},

url = {https://doi.org/10.1016/j.jbef.2026.101158},

year  = {2026},

date = {2026-03-01},

journal = {Journal of Behavioral and Experimental Finance},

volume = {49},

pages = {101158},

abstract = {Financial robo-advisors (FRAs) enable households with a limited amount of money to participate in financial markets without time or place constraints. While FRAs can help investors overcome behavioural biases, they also have disadvantages, such as reliance on a limited number of inputs and a lack of individualization. We conduct a scoping literature review of the nascent research on FRAs to synthesize previous research results. We identify two streams of literature: (1) asset management, which focuses on designing FRAs and improving the functioning of these machine advisors, and (2) behavioural finance, which investigates technology adoption and issues concerning biased advice. Among other topics, future research should address why FRAs do not appeal to less financially literate people, who would likely benefit more than others from using them.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{panibratov_4253,

title = {Host country distance and unrealized cross-border merger and acquisition deals: perspectives from China and Russia},

author = {Andrei Panibratov and Liubov Ermolaeva and Jane Menzies and Justin Paul and Rohail Hassan},

url = {https://doi.org/10.1108/MBR-10-2023-0163},

year  = {2026},

date = {2026-03-01},

journal = {Multinational Business Review},

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

number = {No. ahead-},

pages = {1-25},

abstract = {Abstract

Purpose - The purpose of this study is to examine how institutional distance impacts unrealized cross-border mergers and acquisitions (CBMAs) deals of firms from China and Russia after they have been rumored. Prior

research on CBMAs has acknowledged that only a small percentage of all evaluated target firms are acquired. Using institutional distance theory, the authors contribute to the research literature by examining the institutional distance relating to the regulative, normative and cognitive institutional distance between China

and Russia and their respective host countries to identify the determinants of unrealized CBMA deals after they have been rumored.

Design/methodology/approach - The authors test hypotheses using data on CBMA rumors by examining a sample of CBMA deals by Chinese and Russian multinational enterprises from January 2003 to December 2019.

Findings - For Russia and China, rumored deals are less likely to remain unrealized in host countries with higher business and investment freedom than in the acquiring country (China or Russia). Rumored deals are

less likely to be unrealized in host countries with lower corruption levels than in the acquiring country. Greater cultural distance between the home and host countries increases the likelihood of unrealized deals.Originality/value - The authors make a unique contribution to the literature, as no prior studies have investigated the influence of institutional distance on unrealized rumored CBMA deals, particularly in the

comparison of Chinese and Russian multinational enterprises.},

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pubstate = {online},

tppubtype = {article}

}

@article{guerard_3942,

title = {Research LLM: Using Large Language Models as a Research Companion},

author = {Guillaume Guérard and Sonia Djebali and Maxime Hanus and Mark-Killian Zinenberg},

url = {https://doi.org/10.31803/tg-20250827131608},

year  = {2026},

date = {2026-03-01},

journal = {Tehnicki Glosnik - Technical Journal},

volume = {20},

number = {1},

pages = {118-125},

abstract = {Large Language Models (LLM) are increasingly used as research companions, yet guidance for effective and responsible integration into scholarly workflows remains under-specified. This paper presents a three-stage, human-in-the-loop framework supporting (i) proposal development, (ii) research design, and (iii) manuscript preparation. Each stage operationalizes a toolbox of prompting and verification techniques?Context-Grounded Prompting, Graph-of-Thought, Self-Consistency, Contrastive Chain-of-Thought, and Chain-of-Verification?paired with explicit human checkpoints. The framework is instantiated in a case study on mitigating intersectional bias in hiring models, with detailed datasets, objectives, and evaluation metrics, and an exploratory pilot in which Master's students apply the pipeline to thesis proposals. Results indicate that structured prompting improves traceability and broadens the set of considered alternatives, while verification steps curb overconfident errors. Prompts, artifacts, and rubrics are made available to support replication. The paper concludes with guidance on ethical deployment and limitations, emphasizing the primacy of human judgment in validating claims and shaping scholarly contributions.},

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pubstate = {published},

tppubtype = {article}

}

@article{gaaya_4255,

title = {What about the firm's exposure to climate risk? Balancing carbon performance and tax avoidance practices},

author = {Safa Gaaya and Mouna Hamza and Faten Lakhal},

url = {DOI: 10.1504/IJAAPE.2025.10072987},

year  = {2026},

date = {2026-03-01},

journal = {International Journal of Accounting, Auditing and Performance Evaluation},

pages = {1-26},

abstract = {This paper examines the association between a firm's carbon

performance and tax avoidance. It also sheds new light on the role of climate

risk exposure on this relationship. Based on a sample of USA firms from 2005

to 2021, our finding reveals that firms with stronger carbon performance are

less likely to engage in tax avoidance, suggesting that firms that prioritise

reducing their carbon footprint are also committed to maintaining compliance

with tax regulations, supporting the stakeholder perspective. The results also

document that the negative association between carbon performance and tax

avoidance holds only during lower climate risk exposure, suggesting that

under heightened climate exposure companies focus on climate-related

concerns, making tax avoidance a lower priority. Additional evidence reveals

that high-polluting firms are more incentivised to enhance carbon performance

to respond to institutional pressure, leading to lower tax avoidance levels.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{qing_4254,

title = {Can Digital Technology Adoption Drive a ?Win-Win? in Corporate Financial Sustainability and Energy Performance? The Role of Chief Digital Officers},

author = {Qing Qing and Pin Shen and Tomas Bale?entis and Fawaz Baddar Al Hussan and Zhiyang Shen},

url = {https://doi.org/10.1002/bse.70671},

year  = {2026},

date = {2026-03-01},

journal = {Business Strategy And The Environment},

pages = {1-22},

abstract = {This study investigates whether digital technology adoption can drive both sustainable financial performance and enhanced corporate energy efficiency, which has received limited attention in previous research. Grounded in dynamic capability theory and upper echelons theory, and utilizing a two-way fixed-effects regression model, this study analyzes panel data from publicly listed Chinese firms from 2010 to 2022. We assess the ?win-win? potential of digital technology adoption on financial and energy outcomes, with a focus on the moderating role of chief digital officers. The results demonstrate that digital technology adoption generates concurrent gains in financial sustainability and energy efficiency, and that the presence of a chief digital officer substantially strengthens these effects. Robustness and endogeneity assessments support these findings. We further identify financing

constraints and green technological innovation as mediating channels through which digital technology adoption promotes dual improvements in financial and energy outcomes. Heterogeneity tests indicate stronger effects among larger firms, non-heavy polluting enterprises, and firms located in central regions of China. These findings highlight the strategic value of digital

technology in advancing financial sustainability and corporate energy efficiency, promoting broader corporate commitment to digital transformation.},

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pubstate = {online},

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}