Energy Efficiency & Socially Responsible Markets

@article{benkraiem_2959,

title = {Access to finance and corporate tax avoidance: International evidence},

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

url = {https://www.sciencedirect.com/science/article/pii/S1061951824000740},

year  = {2025},

date = {2025-06-01},

journal = {Journal of International Accounting, Auditing and Taxation},

volume = {58},

pages = {100668},

abstract = {This paper investigates the relationship between access to finance and corporate tax avoidance. Using a sample of 63,443 firm-year observations from 37 countries, the results reveal that firms suffering from limited access to finance are more inclined to engage in tax avoidance practices. The results also show that increased levels of financial constraints are positively associated with tax avoidance for firms operating in countries with high economic and policy uncertainty and high government debt level. Further evidence shows that the difficulty to access finance increases tax avoidance in countries with weak investor protection. Our results are robust after addressing endogeneity concern and using different measures of financial constraints, tax avoidance, and countries' institutional environments.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{askenazy_3447,

title = {Employment strategies in response to the first Covid lockdown: A typology of French workplaces},

author = {Philippe Askenazy and Clément Brébion and Pierre COURTIOUX and Christine Erhel and Malo Mofakhami},

url = {https://onlinelibrary.wiley.com/doi/full/10.1111/irel.12362},

year  = {2025},

date = {2025-04-01},

journal = {Industrial Relations},

volume = {64},

number = {2},

pages = {168-199},

abstract = {This research connects the literature on crisis management and on firm flexibility to investigate human resource (HR) strategies in response to unexpected crises such as the Covid-19 pandemic. Leveraging data from French workplaces we identify five main types of strategies implemented during the first lockdown, which go beyond the massive use of teleworking or the use of short-time work. The analysis demonstrates that a combination of preexisting HR practices (teleworking agreements, wage levels, risk exposure, and health and safety committees) and public policies (short-time programs, legislation on short-time contracts, and temps) influences which of these five strategies firms adopt.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{gull_3435,

title = {Navigating the black box: board co-option and environmental innovation},

author = {Ammar Ali Gull and Umer Iqbal and Abdul Ghafoor and Ammad Ahmed},

url = {https://www.emerald.com/insight/content/doi/10.1108/jal-05-2024-0103/full/html},

year  = {2025},

date = {2025-03-01},

journal = {Journal of Accounting Literature},

abstract = {Purpose

This study examines the impact of board co-option on environmental innovation and the moderating effect of firms' industrial context, ESG compensation and environmental policy stringency (EPS) on this relationship. Finally, we examine the implications of the board co-option and eco-innovation nexus on the market value of firms.



Design/methodology/approach

This study employs the system generalized method of moments (GMM) estimator on a longitudinal panel dataset of the US-listed firms to test the proposed hypotheses. The system GMM findings are substantiated using the entropy balancing method and difference-in-differences (DiD) estimations to better establish causality while addressing endogeneity concerns.



Findings

The findings provide evidence that board co-option has a negatively significant relationship with environmental innovation. Further analyses imply that the impact of board co-option on environmental innovation is positively significant among firms operating in environmentally sensitive industries, with ESG compensation for executives, and those operating in environments characterized by high environmental policy stringency. Taken together, these results suggest that industrial context, ESG compensation and environmental policy stringency moderate the impact of board co-option on environmental innovation. The results also reveal that more environmentally innovative firms attain greater market valuation when the board is co-opted.



Originality/value

This study is a novel attempt to contribute to the debate on board composition and its impact on corporate environmental innovation. It complements the existing literature on sustainability governance and accounting by providing an understanding of the impact of board co-option on corporate environmental innovation and highlights the role of regulatory pressure, industrial context and executive compensation structure in shaping this relationship. The findings offer valuable insights for academics, senior management and policymakers.},

keywords = {},

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}

@article{saeed_3498,

title = {CSR decoupling and financial fraud: Unveiling the hidden nexus in US-listed firms},

author = {Asif SAEED and Samreen Hamid and Riadh Manita and Phassawan Suntraruk},

url = {https://www.sciencedirect.com/science/article/pii/S0275531925000479},

year  = {2025},

date = {2025-03-01},

journal = {Research In International Business And Finance},

volume = {75},

pages = {102791},

abstract = {In an era marked by heightened transparency and growing social consciousness, many companies opt for symbolic Corporate Social Responsibility (CSR) communication rather than substantive action, giving rise to skepticism and a phenomenon known as 'CSR decoupling.' Moreover, revelations of financial fraud within ostensibly socially responsible firms exacerbate ethical concerns, raising doubts about their sincerity and regulatory oversight mechanisms. This study delves into US-listed firms to explore the nexus between CSR decoupling and financial fraud. Utilizing propensity score matching (PSM), the sample is meticulously drawn from 15,993 firm-year observations from US-listed firms. The research uncovers that firms engaged in CSR decoupling face elevated risks of financial misconduct. Additionally, deficient governance, subpar audit quality, and concentrated ownership structures amplify the likelihood of financial fraud. Our findings underscore the imperative for stakeholders and regulatory bodies to exercise discernment in scrutinizing CSR performance and disclosures, as managerial self-interests can skew CSR initiatives, misleading stakeholders.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{azeem_3175,

title = {When and how is abusive supervision enacted toward competent subordinates? The role of supervisors' power loss concern and downward envy},

author = {Muhammad Umer Azeem and Inam Ul Haq and Ghulam Murtaza and Rahman Khan},

url = {https://iaap-journals.onlinelibrary.wiley.com/doi/abs/10.1111/apps.12559},

year  = {2025},

date = {2025-02-01},

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

volume = {74},

number = {1},

pages = {e12559},

abstract = {In general, supervisor abuse is directed toward lowperforming subordinates. Similarly, envy is typically felt by professionals in lower ranks toward those in higher positions. By contrast, this study investigates the counterintuitive relationship between the abusive

behavior of envious leaders toward their competent subordinates. Specifically, we argue that supervisors become envious of competent employees when they

are anxious about losing power. Multisource, timelagged data collected from dyads (198 supervisors and 198 subordinates) in Pakistan-based organizations support the proposed hypotheses. The findings show a positive

relationship between perceptions of subordinate competence, supervisors' downward envy, and abusive supervision. In addition, the relationship between

perceived subordinates' competence and supervisors' envy is strong when supervisors' power loss concerns

are high. This study provides useful theoretical and Practical insights for human resource managers dealing with unethical workplace behavior.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{benkraiem_3324,

title = {Balancing ecology and finance: The impact of carbon performance on dividend payout policy},

author = {Ramzi Benkraiem and Olfa Berrich and Nadia Lakhal and Hamza Nizar and Faten Lakhal},

url = {https://www.sciencedirect.com/science/article/pii/S0275531924005038},

year  = {2025},

date = {2025-02-01},

journal = {Research In International Business And Finance},

volume = {74},

pages = {102710},

abstract = {This paper investigates the effect of corporate carbon performance on the dividend payout policy.

Based on an international sample from 2010 to 2022, the results show that firms that emit less

carbon pay more dividends to their shareholders suggesting that managers are likely to balance

all stakeholders' needs. However, companies distribute less dividends following the Paris

Agreement in 2015. This result suggests that the increased pressure on companies to engage in

sustainability initiatives can reduce the amount of profit available for dividends. Furthermore, the

positive effect of carbon performance on dividend payout policy is accentuated for companies

with strong profitability and high corporate governance quality. Nevertheless, this positive effect

is less prevalent in companies under highly competitive pressure.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{nizar_3432,

title = {Does the Corporate Lifecycle Affect Board Structure? International Evidence},

author = {Hamza Nizar and Ali Uyar and Faten Lakhal and Abdullah Karaman},

url = {https://authorservices.wiley.com/api/pdf/fullArticle/100170899},

year  = {2025},

date = {2025-02-01},

journal = {Corporate Governance-An International Review},

abstract = {Research Question/Issue: This paper examines the impact of corporate lifecycle on board structure offering insights into how

firms evolve and adapt their governance practices over time and across different institutional environments.

Research Findings/Insights: Based on a sample of 23,530 firm-year observations from 51 countries over the period 2013-2021,

we find that corporate lifecycle has a positive effect on board gender diversity and board tenure. This positive effect is more pro-

nounced in firms operating in countries with stronger investor protection and in firms facing higher external market discipline.

However, the corporate lifecycle has a negative effect on the proportion of board members with financial or industry expertise.

This negative relationship turns positive when investor protection strengthens, and market pressure intensifies. The results also

show that gender quota adoption positively influences the association between corporate lifecycle and board gender diversity.

Theoretical/Academic Implications: The findings support lifecycle and legitimacy theory perspectives suggesting that or-

ganizations face different challenges and legitimacy pressures at various phases of their lifecycle. To overcome those challenges,

companies are likely to adjust their internal governance structures accordingly. The results also provide support for regulations

on gender quotas in the boardroom.

Practitioner/Policy Implications: Our results suggest that in the early stages, a company considers appointing financial or

industry skilled directors who offer essential knowledge for corporate growth and success. As the company matures, the focus

shifts toward bolstering corporate legitimacy and gaining social acceptance. This transition indicates a shift toward holistic

governance, where the company prioritizes the representation of stakeholders' interests, both in substantive and symbolic ways.},

keywords = {},

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}

@article{victor_3437,

title = {Surveys on Physical Based Methods for State of Charge, State of Health and Fault Detection on a Li-Ion Battery},

author = {Pierron Victor and Guillaume Guérard},

url = {https://link.springer.com/article/10.1007/s40866-025-00254-4},

year  = {2025},

date = {2025-02-01},

journal = {Smart Grids and Sustainable Energy},

volume = {10},

number = {23},

abstract = {he quest for efficient and reliable energy storage systems has driven significant advancements in the field of physical-based methods for State-of-Charge and State-of-Health assessment of batteries. This paper presents a comprehensive overview of these methods, leveraging fundamental principles of physics and materials science to unveil the intricate dynamics within battery systems. Covering techniques like Coulomb counting, Open Circuit Voltage analysis, Peukert's equation, Electrochemical Impedance Spectroscopy, Gas Chromatography, and cutting-edge imaging approaches such as X-ray Diffraction and Magnetic Resonance Imaging, this review elucidates the principles, instrumentation, and applications of each method. Moreover, it delves into recent breakthroughs that enhance their accuracy and applicability. These physical-based methods not only empower battery management systems but also hold the key to advancing electric vehicles, renewable energy solutions, and a sustainable energy future.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{aftab_3486,

title = {How do corporate social responsibility and green information technology capital influence environmental performance? Investigating the role of top management teams' green commitment},

author = {Junaid Aftab and Feng Wei and Nabila Abid and Fahad Aftab and Huma Sarwar and Muhammad Ishtiaq ISHAQ},

url = {https://www.emerald.com/insight/content/doi/10.1108/jic-04-2024-0097/full/html},

year  = {2025},

date = {2025-02-01},

journal = {Journal Of Intellectual Capital},

abstract = {Purpose

The information and communications technology (ICT) industry is revolutionizing the world. However, achieving net zero emissions and sustainable development goals is equally important. This study uses intellectual capital-based and natural resource-based theories to determine whether green information technology capital (GITC) mediates the relationship between corporate social responsibility (CSR) and environmental performance. The role of the top management teams (TMT) green commitment as a moderator between CSR and GITC is also hypothesized.

Design/methodology/approach

Data were collected using multi-wave and multi-respondent strategies from 275 ICT firms to examine these relationships. Structural equation modeling was used for analysis.

Findings

The findings demonstrate that CSR significantly and positively impacts environmental performance, with GITC significantly mediating this relationship. Furthermore, the statistical results confirm that TMT's green commitment significantly strengthens the connection between CSR and GITC.

Originality/value

The significance of TMT's green commitment as a boundary condition that enhances the effectiveness of strategically aligned CSR practices provides novel theoretical insights to extend the CSR literature. Additionally, it offers practical implications for the managers of ICT firms, which are discussed in detail.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{menon_2356,

title = {Examining significance of ?downside beta? as a measure of risk-evidence from Indian equity market},

author = {Sivakumar Menon and Pitabas Mohanty and Uday Damodaran and Divya Aggarwal},

url = {https://www.emerald.com/insight/content/doi/10.1108/IJOEM-01-2021-0026/full/html},

year  = {2025},

date = {2025-01-01},

journal = {International Journal Of Emerging Markets},

volume = {20},

number = {1},

pages = {337-365},

abstract = {Purpose



Many studies have shown that from a theoretical and empirical point of view, downside risk-based measures of risk are better than the traditional ones. Despite academic appeal and practical implications, downside risk has not been thoroughly examined in markets outside developed country markets. Using downside beta as a measure of downside risk, this study examines the relationship between downside beta and stock returns in Indian equity market, an emerging market with unique investor, asset and market characteristics.

Design/methodology/approach



This is an empirical study done by using ranked portfolio return analysis and regression analysis methodologies.

Findings



The study results show that downside risk, as measured by downside beta, is distinctly priced in the Indian equity market. There is a direct positive relationship between downside beta and contemporaneous realized returns, indicating a premium for downside risk. Downside risk carries a higher weightage than upside potential in the aggregate return of the stock portfolios. Downside beta is a better measure of systematic risk than conventional market beta and downside coskewness.

Practical implications



The empirical results support the adoption of downside beta in practice and provide a case for replacing traditional beta with downside beta in asset pricing applications, trading and investment strategies, and capital allocation decision-making.

Originality/value



This is one of the first in-depth studies examining downside beta in Indian equity markets using a broad sample of individual stock returns covering a wide time range of 22 years. To the best of our knowledge, this study is the first one to compare downside beta and downside coskewness using individual stock data from the Indian equity market.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{bzeouich_3032,

title = {Does ownership structure drive the effect of CEO overconfidence on earnings quality?},

author = {Bilel Bzeouich and Florence Depoers and Faten Lakhal},

url = {https://www.emerald.com/insight/content/doi/10.1108/JAAR-10-2022-0265/full/pdf?title=does-ownership-structure-drive-the-effect-of-ceo-overconfidence-on-earnings-quality},

year  = {2025},

date = {2025-01-01},

journal = {Journal of Applied Accounting Research},

volume = {26},

number = {1},

pages = {90-115},

abstract = {Purpose - The purpose of this paper is to examine the effect of chief executive officer (CEO) overconfidence on

earnings quality and the moderating role of ownership structure as a crucial corporate governance device.

Design/methodology/approach - The paper uses the generalized method of moments (GMM) estimation

method to test our models on a sample of 335 French companies between 2009 and 2020, i.e. 4,020 observations.

Findings - The results show that CEO overconfidence negatively affects earnings quality. This result

supports the predictions of behavioral finance theory and suggests that CEO overconfidence is a behavioral

bias that affects the quality of earnings. The authors also examined the effect of different types of ownership

structures on this relationship. The results show the significant role of controlling shareholders, owner-

managers, families and institutional investors in mitigating the negative effect of CEO overconfidence on

earnings quality.

Research limitations/implications - This paper has some limitations. First, other types of ownership

structures could have been analyzed such as state ownership. Second, we ignored the role of the board of

directors as an important governance mechanism in controlling overconfident CEOs' actions.

Practical implications - Companies should be aware of the potential risks associated with CEO

overconfidence, which can compromise the faithful representation of earnings. This highlights the importance

of effective monitoring and internal controls to detect and prevent such practices, which involve the role of

ownership structure.

Originality/value - This paper addresses the effect of CEO overconfidence on earnings quality and provides

new evidence on the role of different ownership structure types in shaping this relationship. Additionally, this

paper sheds new light on how overconfident CEOs may behave in challenging times.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{anastasiou_3097,

title = {Analysing the Effects of Climate Risk on Discouraged Borrowers: Deciphering the Contradictory Forces},

author = {Dimitrios Anastasiou and Antonis Ballis and Christos Kallandranis and Faten Lakhal},

url = {https://onlinelibrary.wiley.com/doi/epdf/10.1111/risa.15071},

year  = {2025},

date = {2025-01-01},

journal = {Risk Analysis},

volume = {45},

number = {1},

pages = {223-239},

abstract = {We examine the impact of climate risk on discouraged borrowers among SMEs in the eurozone, using a unique European Central Bank dataset focusing on the demand side of credit markets. We argue that two opposing channels may exist in this relationship: either climate risk has a negative effect stemming from increased demand for sustainable or climate-resilient projects that enhance creditworthiness, or climate risk has a positive effect arising from heightened climate uncertainty and risk aversion, leading to credit self-rationing among SMEs. Our findings reveal that heightened climate risk prompts SMEs to self-ration credit, leading to higher probabilities of discouraged borrowers. Our research deepens the understanding of the impact of climate risk on credit-related decisions, stressing the need for proactive measures to integrate climate risk assessments into regulatory frameworks and lending practices. The findings underscore the vulnerability of SMEs to climate risk, emphasizing emphasising the importance of tailored support mechanisms for economic resilience.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{shuwaikh_3206,

title = {Insights for sustainable business practices: Comparative impact of independent and corporate venture capital funding on financial and environmental performance},

author = {Fatima Shuwaikh and Agathe Tanguy and Emmanuelle Dubocage and Othman Alolah},

url = {https://www.sciencedirect.com/science/article/pii/S0275531924004252?via%3Dihub},

year  = {2025},

date = {2025-01-01},

journal = {Research In International Business And Finance},

volume = {73},

number = {Part A},

pages = {102632},

abstract = {This study aims to analyze the effects of venture capital (VC) financing schemes on the financial and environmental performance of their VC-backed companies. This research leverages a dataset including 325?U.S. firms between 2002 and 2022 and examines two issues of interest: independent venture capital (IVC) and corporate venture capital (CVC) funding. The results show that IVC-backed companies have significantly better environmental, social, and governance (ESG) ratings and emit fewer greenhouse gases (GHG) emissions when compared to companies backed by CVC. This highlights that the function of IVC is to improve the environmental sustainability of businesses. Together this helps provide a valuable perspective about which VC models (CVC, IVC) does have an impact on how businesses pursue sustainability practices alongside financial performance. This paper contributes to the sustainable entrepreneurship literature by focusing on the importance of funding types with performing sustainable practices.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{paty_3212,

title = {IoT-Enabled Methane Monitoring and LSTM-Based Forecasting System for Enhanced Safety in Underground Coal Mining},

author = {Soumyadeep PATY and Arindam BISWAS and Sonia Djebali and Guillaume Guérard and Supreeti KAMILYA},

url = {https://dl.acm.org/doi/pdf/10.1145/3703460},

year  = {2025},

date = {2025-01-01},

journal = {ACM Transactions on Internet of Things},

volume = {6},

number = {1},

abstract = {Ensuring safety in the mining industry is a critical concern for a nation's industrial advancement. Industry 4.0, characterized by the integration of advanced technologies, is at the forefront of efforts to enhance mining practices. Coal seams contain a range of

hydrocarbon gases, predominantly methane, which is released in significant quantities during mining operations. Effectively

mitigating methane emissions is imperative. The inclusion of methane forecasting allows for the early identification of potential methane emissions, hence results in significance enhancement in mine safety. The research work is focused on real-time remote monitoring and cloud-based forecasting of methane levels in underground coal mines. An Industrial Internet of Things (IIoT) device is developed for data acquisition in underground coal mines, capturing essential parameters such as methane concentration,

temperature, and humidity. The collected data are utilized to train LSTM based multivariate forecasting model. The trained model is

subsequently deployed in the cloud. The experiment is performed in a mine of Eastern Coalfields Limited, India. After the deployment

of the proposed model, the developed IIoT device transmits real-time data, obtained from the mine, to the cloud. Based on the real

time data, our model conducts methane forecasting and communicates results back to the IIoT device. The device issues immediate

alerts when methane levels surpass predefined thresholds. This ensures enhanced safety in mining operations by providing warnings

for both current and forecasted methane concentrations. The forecasted methane concentrations, along with real-time data, are

accessible through mobile applications and a web-based dashboard. The accuracy of the proposed model is measured by mean

absolute error, mean absolute percentage error and root mean square error, which demonstrate values of 156.95 ppm, 4.23% and

191.53 ppm respectively. A comparative study is performed where our model is evaluated against the multivariate Multilayer

Perceptron (MLP), Vector autoregression (VAR) and Auto-Regressive Integrated Moving Average (ARIMA) models. The comparative

study demonstrates that our developed model outperforms the others, showing superior results.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{kadri_3256,

title = {Prediction of Ductile Damage in Composite Material Used in Type IV Hydrogen Tanks by Artificial Neural Network and Machine Learning with Finite Element Modeling Approach},

author = {Kheireddine Kadri and Achraf Kallel and Guillaume Guérard and Abir Ben Abdallah and Sebastien Ballut and Joseph Fitoussi and Mohammadali Shirinbayani},

url = {https://onlinelibrary.wiley.com/doi/10.1002/ente.202401045},

year  = {2025},

date = {2025-01-01},

journal = {Energy Technology},

volume = {13},

number = {1},

pages = {2401045},

abstract = {This study investigates the degradation process of composite materials used in high-pressure hydrogen storage vessels by employing advanced computational techniques. A recurrent neural network, specifically a bidirectional long short-term memory (Bi-LSTM) network, is utilized to predict the temporal evolution of ductile damage. The key degradation features are extracted from finite element modeling (FEM) computations using group method of data handling algorithms and treated as time-series data. Results demonstrate that the Bi-LSTM network can accurately undergo both elastic and plastic behaviors of the composite under tensile strength. Additionally, traditional machine learning (ML) algorithms such as extreme gradient boosting and random forest are employed to forecast strain degradation, showing promising results. This hybrid approach combining FEM, ML, and deep learning provides a comprehensive method for predicting the degradation of composite materials, offering significant potential for optimizing the design and durability of hydrogen storage vessels.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{el_ouadghiri_3266,

title = {Attention to biodiversity and stock returns},

author = {Imane El Ouadghiri and Olfa Kaabia and Jonathan Peillex and Federico Platania and Celina Toscano Hernandez},

url = {https://www.sciencedirect.com/science/article/pii/S1057521924007877?dgcid=coauthor},

year  = {2025},

date = {2025-01-01},

journal = {International Review Of Financial Analysis},

volume = {97},

pages = {103855},

abstract = {Our study empirically explores how public interest in biodiversity influences the financial performance of novel investment solutions that specifically promote biodiversity. We consider three distinct metrics capturing public attention to biodiversity: the daily Google Search Volume index for ?biodiversity?, the daily media coverage of biodiversity, and the daily visits to the ?biodiversity? page on Wikipedia. We also use the UN Biodiversity Conference (COP 15) as quasi-natural experiment. Our econometric analyses reveal a positive association between attention to biodiversity and excess stock returns on biodiversity stock indices. This suggests a growing investor preference for companies with the lowest biodiversity footprints when attention to biodiversity is particularly intense. These fresh insights offer important financial and policy implications.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{affandi_3283,

title = {AI assistant is my new best friend! Role of emotional disclosure, performance expectations and intention to reuse},

author = {Sana AFFANDI and Muhammad Ishtiaq ISHAQ and Ali RAZA and Qurat-ul-ain Talpur and Rehan AHMAD},

url = {https://www.sciencedirect.com/science/article/pii/S0969698924003837?via%3Dihub},

year  = {2025},

date = {2025-01-01},

journal = {Journal Of Retailing And Consumer Services},

volume = {82},

pages = {104087},

abstract = {In this modern era, high-tech companies are launching their AI assistants, considering their role in shaping

consumer behavior. This research sheds light by building a conceptual framework using dual process theory to

determine the impact of AI assistant advantage on user engagement and user emotional disclosure, subsequently

influencing the intention to reuse AI with the moderating role of performance expectation. Using a random

sampling method, a structured questionnaire was used for data collection from 644 consumers. The findings

show that AI assistant advantages positively impact user engagement, and user emotional disclosure increases

the intention to reuse AI assistants. This impact of user engagement and user emotional disclosure, along with

performance expectations, maximizes the reuse intention of AI. Managers and marketers in the AI environment

can insinuate the study methods to increase the intention of reuse and may transform their marketing strategies

to promote their businesses using AI more effectively.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{ishaq_3284,

title = {Ecological consciousness, moral self-identity and green conspicuous behavior: Moderating role of religiosity},

author = {Muhammad Ishtiaq ISHAQ and Rukhsar BALOCH and Ali RAZA and Qurat-ul-ain Talpur and Rehan AHMAD},

url = {https://www.sciencedirect.com/science/article/pii/S0969698924003783?via%3Dihub},

year  = {2025},

date = {2025-01-01},

journal = {Journal Of Retailing And Consumer Services},

volume = {832},

pages = {104082},

abstract = {Due to its substantial ecological imprint, the fashion industry is coming under closer examination in a time of increased environmental awareness. Therefore, the interplay of ecological awareness and sustainable consumption in the fashion industry is the focus of this empirical research. This study examines the mediating role of empowerment and self-transformation between moral self-identity, ecological consciousness consumer behavior (ECCB), and consumers' purchase behaviors, along with the moderating role of religiosity. Under the Value Belief Norm theory paradigm, the hypotheses were assessed after collecting data from 542 consumers in Pakistan. The results indicate that empowerment and self-transformation mediate the relationship between self-identity and ECCB with consumers' purchase behaviors. Also, the results provide strong support for religiosity as the boundary condition. The empirical results add to the body of research by illuminating the complex relationship between environmental consciousness and actual spending behaviors, particularly in the context of fashion.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{gull_3296,

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

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

url = {https://onlinelibrary.wiley.com/doi/10.1002/ijfe.3114},

year  = {2025},

date = {2025-01-01},

journal = {International Journal Of Finance & Economics},

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

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

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

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

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

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{saeed_3549,

title = {Co?opted Independent Directors and Firms' Environmental Performance},

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

url = {https://onlinelibrary.wiley.com/doi/10.1111/corg.12588},

year  = {2025},

date = {2025-01-01},

journal = {Corporate Governance-An International Review},

volume = {33},

number = {1},

pages = {73-102},

abstract = {Research Question/Issue: Considering escalating environmental concerns and the important role of board members in shaping strategic corporate decisions, we investigate the relationship between co-opted independent directors and firms' environmental performance.

Research Findings/Insights: Examining US firms from 2002 to 2018, we document a significant negative relationship between

co-opted independent directors and firm environmental performance. Our findings show that while institutional ownership and CEO power exacerbate the negative association, strong corporate governance mitigates this negative impact of co-opted independent directors on environmental performance. The cross-sectional results show that the relationship is pronounced in firms with young CEOs, male CEOs, and low CEO compensation. Further, the relationship is also prevalent in boards with fewer meetings, high multiple directors, and higher compensation, indicating a monitoring compromise by independent co-opted directors.

Theoretical/Academic Implications: Reasonable theoretical arguments are drawn from agency theory and the theory of friendly boards, and our statistical analysis supports the academic position of the theory of friendly boards. The negative effect of

independent co-opted directors on firm environmental performance challenges the role of independent directors in addressing

agency issues in environmental efforts, hinting at a departure from conventional agency theory expectations.

Practitioner/Policy Implications: To improve environmental performance, firms should reconsider their board structures, acknowledging the potential drawbacks of co-opted independent directors. Our findings challenge the Sarbanes-Oxley Act's

(SOX) emphasis on increasing the number of outside directors, which assumes independent board members will rigorously oversee executives. Such legislation is greatly based on the premise that independent board members strictly monitor executives. However, our findings indicate that not all independent directors are strict monitors, as demonstrated by lower environmental performance when there are more co-opted independent directors.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{ul_haq_2900,

title = {How and when do perceptions of supervisor evasive knowledge hiding escalate into diminished job performance?},

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

url = {https://onlinelibrary.wiley.com/doi/10.1002/cjas.1745},

year  = {2024},

date = {2024-12-01},

journal = {Canadian Journal Of Administrative Sciences-Revue Canadienne Des Sciences De L Administration},

volume = {41},

number = {4},

pages = {558-576},

abstract = {Drawing from social exchange theory, this study investigates how and when supervisor evasive knowledge hiding might lead to lower job performance by employees. The hypotheses were tested with three-round survey data, collected among employees and peers in various industries. Employees' perceptions that their supervisor engages in deceptive knowledge hiding undermine their own performance-enhancing efforts because they develop career plateau beliefs; this explanatory role is particularly salient among employees exposed to despotic leadership. This study pinpoints a notable risk for employees who feel upset when they believe a despotic supervisor is intentionally concealing knowledge: They grow disappointed with their career situation, which prompts them to adopt complacent behavioral responses that likely render it even more challenging to access valuable supervisor knowledge.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{muldoon_3031,

title = {Past is prologue: from human relations to social exchange theory},

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

url = {https://www.emerald.com/insight/content/doi/10.1108/QROM-07-2023-2556/full/html},

year  = {2024},

date = {2024-12-01},

journal = {Qualitative Research in Organizations and Management},

volume = {19},

number = {3},

pages = {182-202},

abstract = {Purpose - The purpose of this article is twofold. Its first objective is to bring to the fore the unexplored and neglected origins of social exchange theory (SET) to critique this body of conjecture. This unearthing is illustrated through focusing on the way the theory was developed and how this development was mischaracterised in literature. Its second objective is to invoke the methodological assemblage of ANTi-History and the ?close reading? notion using multiple archival sources to demonstrate their usefulness within the

critical qualitative method debate.

Design/methodology/approach - The historic character of management and organization studies is exemplified through utilizing a combination of textual sources to examine how SET emerged from within the human relations school of thought throughout much of the twentieth century. Specifically, an array of sources

(including archival data) is deployed and closely examined to trace how SET formed and became prevalent in organizational studies over the last decades.

Findings - SET is not only indebted to the human relations movement in general and to Elton Mayo's work in particular (as is well-known), but also to logical positivism and behavioralist-school psychology. As such, Homans' work marked the beginning of a new era in organizational behavior research.

Originality/value - The article highlights the role of historical analyses in interpreting mainstream constructs in organizational behavior. In doing so, it reveals how critical qualitative research leads to understanding some shortcomings of a theory and indicates potential remedies.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{uyar_3036,

title = {Do stockholders appreciate CSR? The role of firm visibility, financial slack, and monitoring},

author = {Ali Uyar and Faten Lakhal and Cemil Kuzey and Abdullah Karaman},

url = {https://reflexion.hec.ca/notice?id=h::069f0393-5928-4c47-aefd-f5f2bef1fb71&locale=en},

year  = {2024},

date = {2024-12-01},

journal = {Management International},

volume = {28},

number = {Spécial},

pages = {92-111},

abstract = {Although numerous past studies have examined the association between corporate social responsibility (CSR) and firm value, the findings have been inconsistent. This study examines how firm visibility, financial slack, and monitoring affected the relationship between CSR and firm value.

We find that CSR performance and its three dimensions, that is, environmental, social, and

governance?have positive effects on firm value. The results also show that under slack resources and strong corporate governance, the positive effect of CSR on firm value is strongly supported. These results suggest that managers should be aware that they can also attract shareholders'

interests in the stock market while addressing stakeholders' concerns, especially when the firm has available financial slack and strong board monitoring.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{partouche-sebban_3243,

title = {Vers une meilleure compréhension de l'engagement communautaire des patients : quels apports pour les praticiens en santé ?},

author = {Judith Partouche-Sebban and Saeedeh Rezaee Vessal},

url = {https://shs.cairn.info/revue-management-et-avenir-2024-5-page-35?lang=fr},

year  = {2024},

date = {2024-12-01},

journal = {Management & Avenir},

volume = {143},

pages = {35 à 55},

abstract = {Cet article s'intéresse à l 'expérience d 'engagement 

communautaire chez les patients en oncologie. Une étude 

qualitative a été menée auprès de 25 patients. Elle révèle un 

lien entre des antécédents individuels et interindividuels, 

quatre valeurs attribuées à l'expérience de l'engagement 

communautaire, et des profils managériaux d'engagés. Ils 

permettent de proposer des recommandations managériales 

aux praticiens et pouvoirs publics pour optimiser le rôle et 

la place des communautés dans le parcours de soin et dans 

la stratégie des politiques publiques.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{kaddouri_3252,

title = {The New Normal of Corporate Sustainability: A Post-pandemic Perspective on Greenwashing Discourse and Manager Perceptions},

author = {Ouiam Kaddouri},

url = {https://www.sciencedirect.com/science/article/pii/S0263237324001804},

year  = {2024},

date = {2024-12-01},

journal = {European Management Journal},

abstract = {Amidst the unprecedented economic backdrop of a global pandemic, the intricate web of greenwashing discourse in times of fake news has woven its threads into the fabric of corporate sustainability, reshaping managers' perceptions and challenging their attitudes toward sustainable decision-making. In a two-phase qualitative study, this research explores the impact of greenwashing discourse on managers' perceptions and attitudes toward sustainability post pandemic in France. The results reveal a disconnection between external greenwashing discourse and the managerial mindset, as claims of greenwashing are often linked to ?fake news.? Furthermore, the study shows that the pandemic has shifted the spotlight onto financial concerns, overshadowing sustainability in strategic decision-making and thereby altering the landscape of corporate responsibility. Going beyond the conventional focus on consumers and clients, this study aims to fill a critical gap in greenwashing research by examining the impact on different stakeholders. In this investigation, we aim to contribute to research on greenwashing discourse by offering more comprehensive understanding of the complexities and nuances involved in managerial perceptions of the discourse and sustainability initiatives in an era marked by unprecedent challenges.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{kefi_3254,

title = {AI-enabled social support chatbot usage: flowing ambivalence and liminalities},

author = {Hajer Kefi and Insaf Khelladi and Zied Mani and Nathalie Veg-Sala},

url = {https://www.tandfonline.com/doi/full/10.1080/12460125.2024.2443226},

year  = {2024},

date = {2024-12-01},

journal = {Journal of Decision Systems},

pages = {1-24},

abstract = {Interest in social and emotional support chatbots has recently surged, making human - chatbot relationships increasingly common. However, users' subjective experiences with these chatbots often extend beyond simple interactions, reflecting the complex dynamics of liminality and ambivalence. Through a netnographic study of the chatbot Replika, we explore how users experience relational liminality, and control and agency liminality. These dynamics contribute to what we term flowing ambivalence, where users feel both comforted and unsettled, fostering dependency on chatbots despite an awareness of their artificial empathy. Our findings suggest that emotional support chatbots provoke complex emotional states that fluctuate and adapt, underscoring the need for nuanced frameworks to understand how users relate to AI tools.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{ahsan_3290,

title = {Let leaders permit nature! Role of employee engagement, environmental values, and sustainable behavioral intentions},

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

url = {https://onlinelibrary.wiley.com/doi/10.1002/bse.3898},

year  = {2024},

date = {2024-12-01},

journal = {Business Strategy And The Environment},

volume = {33},

number = {8},

pages = {7905-7921},

note = {The current study examines the relationship between authentic leadership and sustainable behavior intention among employees. We also tested employee engagement as a mediator and environmental value as a boundary condition in Danish manufacturing firms. The data from 346 respondents were obtained using time-lagged and multi-respondent techniques, and the data were analyzed using structural equation modeling. The results revealed that authentic leadership directly impacts sustainable behavior intentions whereas cognitive and behavioral employee engagement mediates the relationship between authentic leadership and sustainable behavioral intentions. Additionally, environmental values strengthen the positive relationship between employee engagement's cognitive and behavioral dimensions and sustainable behavioral intentions. This study advances the social exchange theory by empirically testing the beneficial effects of authentic leadership and employee engagement on the intention to engage in sustainable behavior. We also propose that practitioners emphasize authentic leadership as it can foster employees' environmental values and sustainable behavior intentions that are helpful for the organization's and society's sustainability.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{saharti_3293,

title = {Lending Relationships of Firms for a Just Transition},

author = {Mohammed SAHARTI and Asif SAEED and Sajid M. CHAUDHRY and Muhammad Ali NASIR},

url = {https://onlinelibrary.wiley.com/doi/10.1111/eufm.12535},

year  = {2024},

date = {2024-12-01},

journal = {European Financial Management},

abstract = {This paper examines lending dynamics for firms aiming for a ?just transition?. Analyzing 37,426 firm-year observations from DealScan and Refinitiv's environmental, social and governance (ESG) transition data (2002-2021), we find that lenders offer lower interest rates to firms with prior relationships and strong ESG commitments, particularly environmental ones. While environmental factors receive favourable treatment, economic and governance transitions are less prioritized. Lenders tend to form more dispersed syndicates when supporting firms focused on ESG transitions, especially environmental ones. This research highlights the uneven focus within ESG transitions and emphasizes the underexamined area of governance, providing insights into lending relationships.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{azeem_3313,

title = {How and when do an organization's social sustainability orientation and green human resource practices enhance its sustainable performance?},

author = {Muhammad Umer Azeem and Sami Ullah Bajwa and Haris Aslam and Inam Ul Haq},

url = {https://www.tandfonline.com/doi/epdf/10.1080/09585192.2024.2441452?needAccess=true},

year  = {2024},

date = {2024-12-01},

journal = {International Journal Of Human Resource Management},

abstract = {Drawing from the Resource-based view (RBV) of the firm, this

study investigates how and when organizations' strategic intent

of social sustainability translates into their sustainable firm performance.

In doing so, we explain the mediating role of the

collective affective commitment of employees and the moderating

role of green HRM policies. To test these predictions,

we

conducted two field-survey studies. In study 1, we relied on

time-lagged data, collected in two rounds, from 199 employees

working in three organizations that are green-company

certified by WWF in Pakistan. In study 2, we collected

three-wave time-separated data from 133 employees in twelve

randomly selected organizations. The findings from both studies

provide support for our predictions and reveal that a key

reason why organizations with a social sustainability orientation

achieve higher sustainable performance is that their

employees develop a shared belief that environmental conservation

initiatives are both valued and expected. Moreover, this

process is more salient in organizations that adopt green HRM

policies. That is, green HRM policies reinforce that the organization

is particularly concerned about social sustainability,

therefore, employees become more committed to serving this

cause. The findings of this study have important theoretical

and practical implications for SDGs, HR managers, and

organizations.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}