The Research Axis members collaborate on the following subject areas.
Our research contributes to the discovery of efficient methods for harnessing and utilizing energy sources. This involves the development of strategies and processes for the effective management and optimization of energy production, storage, and consumption. Additionally, our research seeks to explore innovative approaches for businesses to operate sustainably within the whole energy sector.
Our research delves into uncovering the factors that drive ethical, responsible, and virtuous behavior within businesses. It also aims to unravel the underlying mechanisms that foster innovation in energy technologies and practices characterized by environmental friendliness and social responsibility.
Our research revolves around the promotion of socially responsible consumption, encouraging individuals and organizations to make environmentally conscious choices regarding energy usage. Furthermore, it addresses the needs and behaviors of vulnerable consumers and citizens, particularly in the context of renewable energy. This includes ensuring equitable access and addressing the concerns of marginalized groups.
Our research is dedicated to developing tailored financing and pricing models and market mechanisms specific to renewable energies. This entails the creation of equitable and effective pricing strategies to support the penetration of renewable energy and energy recovery (Enr&R) technologies in the energy mix. Additionally, our focus extends to quantifying and enhancing the environmental and social impact of companies, along with their reporting practices.
Our research aims to evaluate and enhance the acceptability and social perception of innovative energy production processes. This encompasses public perception and acceptance of these technologies. Furthermore, our objective is to facilitate the active involvement of diverse stakeholders, including the public, businesses, and government, in discussions and decision-making processes related to innovative energy production processes.
Research Axis “Energy Efficiency & Socially Responsible Markets” conducts periodic transdisciplinary viewpoints & perspectives seminars and paper discussion workshops throughout the academic year. Additionally, it arranges transdisciplinary roundtable sessions that bring together researchers from management and engineering sciences alongside professionals. The upcoming roundtable will delve into the topic of digital agriculture, exploring the delicate balance between responsibility and social acceptability.
Ramzi Benkraiem; Safa Gaaya; Faten Lakhal; Merve Kilic
Access to finance and corporate tax avoidance: International evidence Journal Article
In: Journal of International Accounting, Auditing and Taxation, vol. 58, pp. 100668, 2025.
@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}
}
Muhammad Umer Azeem; Inam Ul Haq; Ghulam Murtaza; Rahman Khan
When and how is abusive supervision enacted toward competent subordinates? The role of supervisors' power loss concern and downward envy Journal Article
In: Applied Psychology-An International Review-Psychologie Appliquee-Revue Internationale, vol. 74, no. 1, pp. e12559, 2025.
@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}
}
Fatima Shuwaikh; Agathe Tanguy; Emmanuelle Dubocage; Othman Alolah
In: Research In International Business And Finance, vol. 73, no. Part A, pp. Saudi Arabia, 2025.
@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 = {Saudi Arabia},
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}
}
Inam Ul Haq; Dirk De Clercq; Muhammad Umer Azeem
How and when do perceptions of supervisor evasive knowledge hiding escalate into diminished job performance? Journal Article
In: Canadian Journal Of Administrative Sciences-Revue Canadienne Des Sciences De L Administration, vol. 41, no. 4, pp. 558-576, 2024.
@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}
}
Jeffrey Muldoon; Anthony Gould; Jean-Etienne Joullié
Past is prologue: from human relations to social exchange theory Journal Article
In: Qualitative Research in Organizations and Management, vol. 19, no. 3, pp. 182-202, 2024.
@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}
}
Judith Partouche-Sebban; Saeedeh Rezaee Vessal
Vers une meilleure compréhension de l'engagement communautaire des patients : quels apports pour les praticiens en santé ? Journal Article
In: Management & Avenir, vol. 143, pp. 35 à 55, 2024.
@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}
}
Ouiam Kaddouri
The New Normal of Corporate Sustainability: A Post-pandemic Perspective on Greenwashing Discourse and Manager Perceptions Journal Article
In: European Management Journal, 2024.
@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}
}
Saeedeh Rezaee Vessal; Mariem El Euch Maalej; Judith Partouche-Sebban; Alain Toledano
Multisensory healing: transformative service encounters in nonpharmacological therapies for cancer patients' well-being Journal Article
In: Journal Of Services Marketing, vol. 38, no. 8, pp. 1099-1113, 2024.
@article{rezaee_vessal_3215,
title = {Multisensory healing: transformative service encounters in nonpharmacological therapies for cancer patients' well-being},
author = {Saeedeh Rezaee Vessal and Mariem El Euch Maalej and Judith Partouche-Sebban and Alain Toledano},
url = {https://www.emerald.com/insight/content/doi/10.1108/jsm-12-2023-0478/full/html},
year = {2024},
date = {2024-11-01},
journal = {Journal Of Services Marketing},
volume = {38},
number = {8},
pages = {1099-1113},
abstract = {Purpose
This study aims to explore the impact of nonpharmacological therapies on cancer patients' daily illness management and long-term well-being. It focuses on the design and effects of immersive multisensory workshops, including therapies such as yoga, music therapy and visual imagery. By examining individuals' experiences before, during and after the service experience, the study aims to provide comprehensive insights into the transformative effects of these immersive multisensorial experiences from the individuals' perspectives.
Design/methodology/approach
From November 2021 to March 2023, the authors conducted 13 interviews and 3 focus groups (10 participants in total) among cancer patients. Thematic analysis of recorded interviews and focus groups revealed recurring patterns, key themes and meaningful insights from participants' narratives.
Findings
The findings provide insights into individuals' journey of service experiences among cancer patients from a user perspective. By framing the results within the service encounters model, individuals' journey of this immersive multisensory experience is studied in three different periods: the pre-core, the core and the post-core service encounter. The pre-core service encounter includes activities such as information gathering to answer concerns and setting expectations, with the therapy. The core service encounter encompasses the immersive environmental experience, which includes multisensory integration and activity immersion, body-mind reconnection, as well as engaging interactive experiences with service providers, other patients and internal engagement. The post-core service encounter reflects the cognitive, psychological, behavioral and spiritual outcomes of the service.
Originality/value
This paper sheds light on the design of immersive multisensory workshops as nonpharmacological therapy. Adopting a user-focused approach using the service encounters framework helps clarify various aspects of this therapy and its effects on patients' reconnection with their bodies and well-being. This research offers valuable insights for designing effective multisensory therapeutic environments for chronic patients to improve the quality of health-care services.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Assil Guizani; Faten Lakhal; Florence Depoers; Emna Brahem
Corporate social responsibility and stock price crash risk: the mediating effect of accounting conservatism Journal Article
In: International Journal of Business Governance and Ethics, vol. 18, no. 6, pp. 651-677, 2024.
@article{guizani_2350,
title = {Corporate social responsibility and stock price crash risk: the mediating effect of accounting conservatism},
author = {Assil Guizani and Faten Lakhal and Florence Depoers and Emna Brahem},
url = {https://philpapers.org/rec/GUICSR
doi 10.1504/ijbge.2023.10055064},
year = {2024},
date = {2024-10-01},
journal = {International Journal of Business Governance and Ethics},
volume = {18},
number = {6},
pages = {651-677},
abstract = {The purpose of this paper is to investigate the effect of corporate social responsibility on the firm-specific stock price crash risk. It also examines how this effect is driven through accounting conservatism. Based on a sample of French-listed firms from the period 2007 to 2016, the authors use GLS regression models on panel data estimated with robust standard errors, clustered at the firm level. The results show that firms' CSR performance is negatively associated with stock price crash risk. These findings suggest that socially responsible firms are less likely to hide bad news and poor performance to comply with stakeholders' ethical expectations, which reduces the stock price crash risk. Furthermore, we find that CSR indirectly decreases the stock price crash risk by enhancing accounting conservatism. This result suggests that accounting conservatism is a channel through which CSR decreases stock price crash risk. Our results provide practical implications for policymakers about the necessity to increase CSR activities as a good corporate governance device.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Emna Brahem; Florence Depoers; Faten Lakhal; Assil Guizani
Corporate social responsibility and stock price crash risk: the mediating effect of accounting conservatism Journal Article
In: International Journal of Business Governance and Ethics, vol. 18, no. 6, pp. 651-677, 2024.
@article{brahem_2350,
title = {Corporate social responsibility and stock price crash risk: the mediating effect of accounting conservatism},
author = {Emna Brahem and Florence Depoers and Faten Lakhal and Assil Guizani},
url = {https://philpapers.org/rec/GUICSR
doi 10.1504/ijbge.2023.10055064},
year = {2024},
date = {2024-10-01},
journal = {International Journal of Business Governance and Ethics},
volume = {18},
number = {6},
pages = {651-677},
abstract = {The purpose of this paper is to investigate the effect of corporate social responsibility on the firm-specific stock price crash risk. It also examines how this effect is driven through accounting conservatism. Based on a sample of French-listed firms from the period 2007 to 2016, the authors use GLS regression models on panel data estimated with robust standard errors, clustered at the firm level. The results show that firms' CSR performance is negatively associated with stock price crash risk. These findings suggest that socially responsible firms are less likely to hide bad news and poor performance to comply with stakeholders' ethical expectations, which reduces the stock price crash risk. Furthermore, we find that CSR indirectly decreases the stock price crash risk by enhancing accounting conservatism. This result suggests that accounting conservatism is a channel through which CSR decreases stock price crash risk. Our results provide practical implications for policymakers about the necessity to increase CSR activities as a good corporate governance device.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Cynthia Assaf; Mohammed Benlemlih; Imane El Ouadghiri; Jonathan Peillex
Does policy uncertainty affect non-financial disclosure? Evidence from climate change-related information Journal Article
In: International Journal Of Finance & Economics, vol. 29, no. 4, pp. 4613-4629, 2024.
@article{assaf_2439,
title = {Does policy uncertainty affect non-financial disclosure? Evidence from climate change-related information},
author = {Cynthia Assaf and Mohammed Benlemlih and Imane El Ouadghiri and Jonathan Peillex},
url = {https://onlinelibrary.wiley.com/doi/10.1002/ijfe.2888},
year = {2024},
date = {2024-10-01},
journal = {International Journal Of Finance & Economics},
volume = {29},
number = {4},
pages = {4613-4629},
abstract = {We examine the relationship between economic policy uncertainty and the release of climate change-related information as a representation of non-financial information. We argue that firms are likely to disclose their climate change-related information to gain ethical legitimacy, especially during uncertain times. Using the policy uncertainty measure from Baker, Bloom, and Davis (2016) and an extensive dataset from the CSRwire platform, we provide strong evidence that policy uncertainty is positively associated with releasing climate change-related news. Our findings are robust to alternative measures of policy uncertainty and when controlling for endogeneity. In a set of additional analyses, we show that the industries within which firms operate and their environmental performance are channels that explain the release of climate-related information. Taken together, our results highlight the role that climate change-related information may play in providing firms with ethical legitimacy and building trust among all stakeholders in times of political uncertainty.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Muhammad Umer Azeem; Inam Ul Haq; Dirk De Clercq; Cong Liu
In: Journal Of Business Ethics, vol. 194, pp. 317-334, 2024.
@article{azeem_2762,
title = {Why and When Do Employees Feel Guilty About Observing Supervisor Ostracism? The Critical Roles of Observers' Silence Behavior and Leader-Member Exchange Quality},
author = {Muhammad Umer Azeem and Inam Ul Haq and Dirk De Clercq and Cong Liu},
url = {https://link.springer.com/article/10.1007/s10551-023-05610-x},
year = {2024},
date = {2024-10-01},
journal = {Journal Of Business Ethics},
volume = {194},
pages = {317-334},
abstract = {This study investigates why and when employees' observations of supervisors' ostracism of coworkers elicit their own feelings of guilt. In this connection, observers' silence might function as a mediator, and leader-member exchange quality could moderate the process. The tests of these predictions rely on two studies, undertaken in Pakistan: a temporally separated field study using three-wave data (N = 219) and a scenario-based experiment (N = 118). The combined results indicate that employees feel guilty for remaining silent when they witness supervisor ostracism of other colleagues. The positive relationship between such observations of supervisor ostracism and silence behavior is more pronounced among employees who enjoy high-quality relationships with their supervisor. In addition to establishing key theoretical insights, this article alerts organizations to a critical mechanism (silence to avoid upsetting supervisors) by which employees' observations of how supervisors ostracize others can escalate into their own sense of guilt.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Ramzi Benkraiem; Faten Lakhal; Afef Slama
How does the heterogeneity of institutional investors influence corporate tax avoidance? The moderating role of family ownership Journal Article
In: International Journal of Managerial Finance, vol. 20, no. 5, pp. 1144-1169, 2024.
@article{benkraiem_2825,
title = {How does the heterogeneity of institutional investors influence corporate tax avoidance? The moderating role of family ownership},
author = {Ramzi Benkraiem and Faten Lakhal and Afef Slama},
url = {https://www.emerald.com/insight/content/doi/10.1108/IJMF-11-2022-0501/full/html?skipTracking=true},
year = {2024},
date = {2024-10-01},
journal = {International Journal of Managerial Finance},
volume = {20},
number = {5},
pages = {1144-1169},
abstract = {Purpose: This study provides new insights into the relationship between institutional investors' heterogeneity and corporate tax avoidance. It also investigates whether family ownership moderates this relationship.
Design/methodology/approach: Based on a sample of 200 French listed firms from 2008 to 2017, we use the generalized method of moment (GMM) estimator proposed by Arellano and Bover (1995) and developed by Blundell and Bond (1998) to address endogeneity and omitted variable concerns.
Findings: The results show that passive institutional investors are associated with an increase in the level of tax avoidance. However, active ones significantly decrease the levels of tax avoidance practices. Moreover, we show that institutional activism is not sufficient to control managerial actions, particularly in the context of controlled family businesses. The results suggest that families may expropriate the rights of minority shareholders through a controlling coalition with passive institutional investors.
Originality: This paper extends previous research by investigating the heterogeneity of institutional investors' behavior in terms of horizon, ownership, and control. In addition, this paper sheds a new light on how family firms behave regarding tax avoidance practices in presence of active and passive institutional investors.
Research limitations/implications: This study has several practical implications. First, the results are useful for policymakers who should pay more attention to conflicts of interests and constrain passive institutional investors to provide only one service (asset management). Second, this study may sensitize family owners to the need to collaborate with active institutional investors that are effective in the monitoring of the firm. In particular, families should be willing to sacrifice some of their socioemotional wealth to promote balanced ownership structures that exclude investors with business relationships with the company.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Mouna El Mansouri; Karoline Strauss; Doris Fay; Julia Smith
The Cognitive Cost of Going the Extra Mile: How Striving for Improvement Relates to Cognitive Performance Journal Article
In: Journal Of Applied Psychology, vol. 109, no. 10, pp. 1592-1610, 2024.
@article{el_mansouri_2865,
title = {The Cognitive Cost of Going the Extra Mile: How Striving for Improvement Relates to Cognitive Performance},
author = {Mouna El Mansouri and Karoline Strauss and Doris Fay and Julia Smith},
url = {https://psycnet.apa.org/fulltext/2024-86648-001.html},
year = {2024},
date = {2024-10-01},
journal = {Journal Of Applied Psychology},
volume = {109},
number = {10},
pages = {1592-1610},
abstract = {Organizations are increasingly expecting individuals to engage in task proactivity, that is, to find better ways of doing their job. While prior research has demonstrated the benefits of task proactivity, little is known about its cognitive costs. To investigate this issue, we build theory on how task proactivity affects end-of-day cognitive performance. We propose that task proactivity involves deviating from established ways of working and engaging in cognitively demanding activities requiring high levels of mental effort, which manifest as an erosion of end-of-day cognitive performance. In two daily diary studies, we found that individuals engaging in task proactivity experience lower end-of-day cognitive performance (Study 1 over five consecutive workdays: n = 163, k = 701; Study 2 with multiple daily assessments over seven consecutive workdays: n = 93, k = 471), even when controlling for task performance (Study 1) and beginning-of-day cognitive performance (Study 2). In two experiments, we then show that simulating task proactivity results in greater mental effort and lower routineness but not in greater ego depletion (Study 3: N = 318 and Study 4: N = 319) or increased self-control demands, -effort, or -motivation (Study 4). This provides support for our proposed cognitive pathway. Our findings enhance our understanding of the cognitively demanding nature of task proactivity and provide empirical support for its cognitive costs using a mental fatigue lens. They also suggest that the impact of a cognitively demanding activity like task proactivity may persist throughout the day and carry over to other tasks involving cognitive performance.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Bilel Bzeouich; Florence Depoers; Faten Lakhal
Do overconfident CEOs make efficient investment decisions? Journal Article
In: Gestion 2000 - Management et Prospective, vol. 40, no. 6, pp. 169-185, 2024.
@article{bzeouich_3245,
title = {Do overconfident CEOs make efficient investment decisions?},
author = {Bilel Bzeouich and Florence Depoers and Faten Lakhal},
url = {https://shs.cairn.info/revue-gestion-2000-2023-6-page-169?lang=fr},
year = {2024},
date = {2024-10-01},
journal = {Gestion 2000 - Management et Prospective},
volume = {40},
number = {6},
pages = {169-185},
abstract = {This study investigates the effects of Chief Executive Officer (CEO) overconfidence, a psychological bias, on corporate investment efficiency. It provides new evidence on how financial constraints shape this relationship. The generalized method of moments estimation method was employed to test the hypotheses on a sample of 335 French firms from 2009 to 2020. The study reveals that CEO overconfidence negatively affects the efficiency of firms' investments by exacerbating the overinvestment problem. This result supports the behavioral finance theory and suggests that overconfident CEOs invest aggressively because they underestimate their risk of failure and overestimate their capabilities. The results also indicate that financial constraints mitigate overconfident CEOs' behavior and serve as a good instrument for enforcing financial discipline and improving investment decision efficiency. Additional evidence suggests that overconfident CEOs made less inefficient investment decisions during the COVID-19 pandemic. These results are important for managers, shareholders, and policymakers as they provide new insights to ensure efficient investment decisions.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Muhammad Umer Azeem; Iqbal Mahmood; Inam Ul Haq; Elda Nasho Ah-Pine
When do challenge?hindrance stressors differentially effect employees' ability to meet work deadlines? Journal Article
In: Canadian Journal Of Administrative Sciences-Revue Canadienne Des Sciences De L Administration, 2024.
@article{azeem_3249,
title = {When do challenge?hindrance stressors differentially effect employees' ability to meet work deadlines?},
author = {Muhammad Umer Azeem and Iqbal Mahmood and Inam Ul Haq and Elda Nasho Ah-Pine},
url = {http://dx.doi.org/10.1002/cjas.1769},
year = {2024},
date = {2024-10-01},
journal = {Canadian Journal Of Administrative Sciences-Revue Canadienne Des Sciences De L Administration},
abstract = {This study adds to the extant research by investigating the differential effects
of challenge?hindrance stressors on employees' ability to meet work?related deadlines. We also examine the mediating role of emotional exhaustion and moderating role of core self?evaluation (CSE) in this process. Using multisource,
time?lagged data (N = 203) collected from employee?supervisor
dyads, this study pinpoints an important reason why employees experience of challenge and hindrance stressor invoke differential effects on their ability to meet work?related deadlines is that they feel emotionally exhaustion when faced with stressful work demands. However, employees with high CSE can control themselves in these uncertain situations such that the indirect effects of challenge?hindrance stressors on timely completion of work tasks, via
exhaustion, are less salient for them. The study implications suggest that HR managers and decision makers need to openly communicate the risks and challenges associated with the work demands so that employees can appraise these tasks as either challenging or hindrance. Moreover, involving employees with high levels of CSE would further increase the chances that employees will complete their work tasks on time.},
keywords = {},
pubstate = {online},
tppubtype = {article}
}
Kheireddine Kadri; Achraf Kallel; Guillaume Guérard; Abir Ben Abdallah; Sebastien Ballut; Joseph Fitoussi; Mohammadali Shirinbayani
In: Energy Technology, 2024.
@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 = {2024},
date = {2024-10-01},
journal = {Energy Technology},
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 = {online},
tppubtype = {article}
}
Faten Lakhal; Itidel Ben Saad; Nadia Lakhal; Safa Gaaya
How do socially responsible companies engage in tax avoidance practices? Evidence from France Journal Article
In: Management International, vol. 28, no. 5, pp. 55-66, 2024.
@article{lakhal_2414,
title = {How do socially responsible companies engage in tax avoidance practices? Evidence from France},
author = {Faten Lakhal and Itidel Ben Saad and Nadia Lakhal and Safa Gaaya},
url = {https://reflexion.hec.ca/notice?id=283573d0-bacd-4258-aebd-0be84bdda38c},
year = {2024},
date = {2024-09-01},
journal = {Management International},
volume = {28},
number = {5},
pages = {55-66},
abstract = {La responsabilité sociale des entreprises (RSE) fait partie du débat plus large sur la question de savoir si les entreprises s'engagent dans la RSE pour promouvoir des intérêts sociaux ou strictement pour atteindre la légitimité et sont donc implicitement impliquées dans une forme de «?greenwashing?». Cet article étudie l'effet de la RSE sur l'évasion fiscale des entreprises. Il examine également les rôles de la gouvernance d'entreprise, de l'effet de levier et de la propriété familiale dans la relation RSE-évasion fiscale. En se basant sur un échantillon des entreprises françaises cotées de 2005 à 2017, les résultats montrent que les entreprises engagées dans la RSE adoptent des pratiques d'évasion fiscale, soutenant les perspectives de gestion des risques et de la théorie de l'agence. Cela suggère que les entreprises adoptent la RSE pour se forger une réputation positive et couvrir des positions fiscales à risque. Les résultats montrent également que les rôles disciplinaires de la dette et de la gouvernance d'entreprise atténuent cet effet positif. Des preuves supplémentaires montrent que les entreprises familiales qui investissent trop dans la RSE sont peu susceptibles de s'engager dans l'évasion fiscale à des fins de richesse socio-économique. Les résultats sont robustes aux mesures alternatives de l'évasion fiscale et aux préoccupations d'endogénéité.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Ammar Ali Gull; Hoa Luong; Muhammad Nadeem
Board co-option and corporate environmental orientation: New insights from the waste management perspective Journal Article
In: Corporate Governance-An International Review, vol. 32, no. 5, pp. 758-785, 2024.
@article{gull_2682,
title = {Board co-option and corporate environmental orientation: New insights from the waste management perspective},
author = {Ammar Ali Gull and Hoa Luong and Muhammad Nadeem},
url = {https://onlinelibrary.wiley.com/doi/full/10.1111/corg.12567},
year = {2024},
date = {2024-09-01},
journal = {Corporate Governance-An International Review},
volume = {32},
number = {5},
pages = {758-785},
abstract = {Research Question/Issue
We investigate the impact of board co-option on corporate environmental orientation from the perspective of waste management. As waste presents damaging effects on the natural environment, climate change, and human health, businesses assume an ethical responsibility to conduct their operations in a sustainable and responsible manner.
Research Findings/Insights
Employing firm-level waste production data, we document a significant negative relationship between board co-option and waste generation, suggesting that co-opted directors help firms reduce their waste?a finding that also carries economic significance. The cross-sectional analyses reveal that the relationship only holds when a CEO does not chair the board and has a shorter tenure. Furthermore, we find that the board co-option-waste management relationship is stronger in environmentally sensitive industries and is mainly driven by the manufacturing firms. We perform a battery of analyses to rule out endogeneity concerns and check for the robustness of our results. The channel test reveals that CEOs of firms with higher waste management face lower performance-induced turnover, particularly when working with co-opted boards. Finally, we also find that co-option-induced waste management initiatives ultimately increase firms' economic value.
Theoretical/Academic Implications
We document that co-opted boards may enhance firms' waste management practices by reducing performance-induced CEO turnover. Thus, we make important contributions to the corporate governance and environmentalism strands of the literature by highlighting the bright side of board co-option for waste reduction initiatives.
Practitioner/Policy Implications
Our study provides vital policy implications for regulators and top management teams against the background of public outcry and social pressure to mitigate the damage to the environment and calls for ethical business practices.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Julien Baltazar; Ghada Bouillass; Flore Vallet; Jakob Puchinger; Nicolas Perry
Integrating environmental issues into the design of mobility plans: insights from French practices Journal Article
In: Transport Policy, vol. 155, pp. 1-14, 2024.
@article{baltazar_3124,
title = {Integrating environmental issues into the design of mobility plans: insights from French practices},
author = {Julien Baltazar and Ghada Bouillass and Flore Vallet and Jakob Puchinger and Nicolas Perry},
url = {https://www.sciencedirect.com/science/article/pii/S0967070X24001823?via%3Dihub},
year = {2024},
date = {2024-09-01},
journal = {Transport Policy},
volume = {155},
pages = {1-14},
abstract = {Local authorities have a strategic role in mitigating the environmental impacts of the transport sector. However, they struggle to integrate environmental issues into their decision-making processes, especially planning. In the European context of the Sustainable Urban Mobility Plan approach and Strategic Environmental Assessments (SEAs), this paper scrutinises three French localities to determine the current best practices and limitations for designing mobility plans and integrating environmental issues. Several limitations are identified: (1) limited expertise in defining and characterising actions and objectives, which complexifies plans' design, understanding, and monitoring; (2) a lack of a framework to conduct long-term quantitative environmental assessments and to use the results to influence decision effectively; and (3) monitoring processes are barely described in the documents, and the planning horizon where objectives are defined is not in sync with the indicators' mandatory evaluation period. This French case study thus reveals that European planning practices must be further analysed and improved to deal with the rising environmental concerns, e.g. through an operational framework to design mobility plans with effective integration of environmental issues.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Dimitrios Anastasiou; Antonis Ballis; Assil Guizani; Christos Kallandranis; Faten Lakhal
Monetary policy impact on sustainability: Analyzing interest rates and corporate carbon emissions Journal Article
In: Journal Of Environmental Management, vol. 368, pp. 122119, 2024.
@article{anastasiou_3138,
title = {Monetary policy impact on sustainability: Analyzing interest rates and corporate carbon emissions},
author = {Dimitrios Anastasiou and Antonis Ballis and Assil Guizani and Christos Kallandranis and Faten Lakhal},
url = {https://www.sciencedirect.com/science/article/pii/S0301479724021054},
year = {2024},
date = {2024-09-01},
journal = {Journal Of Environmental Management},
volume = {368},
pages = {122119},
abstract = {This study aims to investigate the impact of monetary policy on firms' carbon emissions. The primary focus is on the effect of increasing interest rates on the carbon footprint of companies, both prior to and following the implementation of the Paris Agreement in 2015. The results show that there is a positive relationship between interest rates and carbon emissions indicating that in the face of increasing interest rates, companies are more likely to choose short-term financial stability above long-term sustainability objectives. This positive relationship is less prevalent following the Paris Agreement suggesting that policymakers should continue to strengthen global climate initiatives as a pressure for companies to invest in green activities. Additional evidence suggests that the impact of interest rates on carbon emissions is particularly noticeable in situations characterized by elevated levels of economic and policy uncertainty, weak corporate governance quality, and poor investor protection. These results are robust to endogeneity concerns, alternative measures of interest rates, carbon emission, and alternative samples.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Mohammed Benlemlih; Imane El Ouadghiri; Jonathan Peillex; Cigdem Vural Yavas
Crude oil price volatility and environmental performance Journal Article
In: Journal Of Environmental Management, vol. 367, pp. 121938, 2024.
@article{benlemlih_3146,
title = {Crude oil price volatility and environmental performance},
author = {Mohammed Benlemlih and Imane El Ouadghiri and Jonathan Peillex and Cigdem Vural Yavas},
url = {https://www.sciencedirect.com/science/article/pii/S0301479724019248},
year = {2024},
date = {2024-09-01},
journal = {Journal Of Environmental Management},
volume = {367},
pages = {121938},
abstract = {We study the relationship between crude oil price volatility and corporate environmental performance. Using an extensive dataset from 32 countries consisting of 18,464 firm-year observations, we provide strong evidence that oil price volatility significantly increases firms' environmental performance. Our main inference is robust when using alternative measures of oil price volatility and environmental performance, alternative econometric specifications and samples, and several approaches to control for endogeneity. In a set of additional analyses, we first conduct a difference-in-differences analysis that exploits the Arab Spring as an exogenous oil price volatility increase and document a stronger relationship between oil price volatility and environmental performance in the aftermath of the Arab Spring. We second identify (i) capital expenditures and (ii) alternative energy importation as two mechanisms through which oil price volatility influences environmental performance. We finally show that national culture plays a significant role in moderating the relationship between oil price volatility and environmental performance. Taken together, our empirical findings highlight the role of economic uncertainty in affecting firms' environmental performance and provide significant contributions to management and policymakers.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Veronica Scuotto; Luca Vincenzo Ballestra; Maria Teresa Cuomo; Manlio Del Giudice
Increasing lower incomes and reducing material deprivation: The beneficial role of social robots Journal Article
In: Technological Forecasting And Social Change, vol. 206, pp. 123577, 2024.
@article{scuotto_3158,
title = {Increasing lower incomes and reducing material deprivation: The beneficial role of social robots},
author = {Veronica Scuotto and Luca Vincenzo Ballestra and Maria Teresa Cuomo and Manlio Del Giudice},
url = {https://www.sciencedirect.com/science/article/abs/pii/S0040162524003731?via%3Dihub},
year = {2024},
date = {2024-09-01},
journal = {Technological Forecasting And Social Change},
volume = {206},
pages = {123577},
abstract = {Material deprivation and the risk of poverty, exacerbated by recent unexpected events such as the ongoing Ukraine-Russia conflict, are significant social issues that profoundly affect the lives of numerous individuals. In contrast, social robots represent problem-solving innovations that have the potential to contribute to the achievement of the 17 sustainable development goals established by the United Nations. This paper investigates the association between the adoption of social robots and the risk of poverty, while also establishing the connection between the diffusion of social robots and the proportion of individuals experiencing material deprivation. The study involves a sample of 28 European countries and utilizes statistical analysis of data collected from 2018 to 2021.By taking into account variables such as average income and the unemployment rate, our findings indicate a negative association between the utilization of social robots and both the risk of poverty and the proportion of individuals living in material deprivation. Therefore, our research offers theoretical and managerial implications, serving as a basis for policymakers and managers to make informed decisions aimed at improving the standard of living for the most marginalized individuals.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Assil Guizani; Faten Lakhal; Emilie Bonhoure Bawak; Khaled Ghozzi
Green wealth, green responsibility: How does natural capital influence corporate environmental practices? Journal Article
In: Journal Of Cleaner Production, vol. 472, pp. 143511, 2024.
@article{guizani_3169,
title = {Green wealth, green responsibility: How does natural capital influence corporate environmental practices?},
author = {Assil Guizani and Faten Lakhal and Emilie Bonhoure Bawak and Khaled Ghozzi},
url = {https://pdf.sciencedirectassets.com/271750/1-s2.0-S0959652624X00311/1-s2.0-S0959652624029603/main.pdf?X-Amz-Security-Token=IQoJb3JpZ2luX2VjEDIaCXVzLWVhc3QtMSJHMEUCIHnf%2FIEeYG96A66E01seuYyuuu4yp%2BrNWjArymYnAUzkAiEA3p95gArXohafbw2Ijs7ePLFMACb%2BuTlXQFtvvdHTiiIqswUIexAFGgwwNTkwMDM1NDY4NjUiDClparRd%2Faviuup7%2BCqQBeBhX7qCc0m%2BgCa7iSufbPRPr45L5ILiKdlqH05koByF9cFnCzIxjnw903S8%2FC1prIq5A3b9%2FU3AypxmPAuel9ZwzRi7FDnRZRmBKX80NsYm%2B49u35%2FFYfkeQwBADNHxfjTQHkMHLl5cK%2Fc11fTj42TYW9eHIAnhrCi3ICp1cdupUiWLftOcL43ISDdBOIHAYURnd2OOBmOY%2FNImQJyMlsFLnJFylBgIvUd002FbwP2WPMa%2F%2Bg48g9w1Rhd%2F7XX7OSHee4LYnmqxzJop9bMP93mgzZqNwJzbGFT34j%2FsN%2FjkuD%2BVQ%2BGDi3N%2Bwh0ZFrtTFRpCpW%2FcReXhB%2BtEARFFTO07hd3n%2Ffsl9KNOrlEOxGiVQxlfd2MkwsItdEa%2BwdGM3p3GNvFKanPH2z0bdmnc8MGEzu83xdUTye8Vdre3p9vQqTJQlMPLuC9X74rSlpzfebXhDG%2BoFzq8G9RKT6CE9HlBFWM0IGGGUVSoCVLEjNejH5liFNR0caJooh8hrLCwRtZC%2BkY%2FaW5MTh0KSu8vf9QXtybq%2FAED%2BmOxB11Q1HTaYiFBQROZ4l%2B8i0T0avxzpx%2FmHy4%2BsI3LBN6CZhg7TPDLU9p7%2Be7Oi2jZ3GmwAS3aKYbRKodTFzYebgLUxK1YMF3X1RW0ZV8VjQbAxc%2BL5oCIUdzPjd6dGn9m5vU6N7BVY3h6wEK8R8AM33baBITsbaf1gYDSzAMHTtm8cUR571Gh5MJmhR8XJ23YWxF9BZ6kY4fY4tJD1g2aO4TSzZlnSmhJHGXFYeCKw41tnq5f%2Bc7BA8TnfpHCwC9rBZ%2FVOpUSQbYNc8uJ%2FS5wtwc7ZDi2BuF%2FOJxMloT9JWW2TLgvfk%2BZND6PALv%2FZ3cafAifaCvSMIrH67cGOrEBli59mCw9kKxiOzmoyoya%2FPIINZToN3YfmHbWJA5qyHOwcRY7gBmtS%2FcVf2wqoTzLMn9mkGmdEkPyCcxpbmQkmUGgZzrtAi%2FaTi2GTo29Ll4OO9o1kqMIxGsvqg3qVdph9DwMfeIVEZ2K9Pib0lqlybpL0fLjn5EbfE98b2TAn7PAv04bdaCyfwu6rB2w7CGl9LBcE7gnbLH4bFBjlZrzlKjLQtde6bcfJB33k4cyUEnu&X-Amz-Algorithm=AWS4-HMAC-SHA256&X-Amz-Date=20240930T180729Z&X-Amz-SignedHeaders=host&X-Amz-Expires=300&X-Amz-Credential=ASIAQ3PHCVTYZNVTP2JY%2F20240930%2Fus-east-1%2Fs3%2Faws4_request&X-Amz-Signature=0f1b4e482fc57dcb7ccb7b9d0867efa866e1887199e3bcde80425475ba6b8e0b&hash=66fe0e5574fa9018158b676a77c3c141233648425ee440a88878fc89d8e6ad79&host=68042c943591013ac2b2430a89b270f6af2c76d8dfd086a07176afe7c76c2c61&pii=S0959652624029603&tid=spdf-71cd97fb-b318-45ad-8d6e-8dc7c6544092&sid=c5b09a4d9f4ed74605897ca9b1dd419128b3gxrqb&type=client&tsoh=d3d3LnNjaWVuY2VkaXJlY3QuY29t&ua=00115703015155555705&rr=8cb6271f3bb1790a&cc=fr},
year = {2024},
date = {2024-09-01},
journal = {Journal Of Cleaner Production},
volume = {472},
pages = {143511},
abstract = {This paper aims to understand the effects of natural capital on environmental responsibility. Based on a sample of 28,402 firm-year observations from 60 countries between 2010 and 2018, the results show that natural capital
negatively affects companies' environmental responsibilities. In particular, the availability of non-renewable
natural capital leads firms to overexploit resources, leading to weaker engagement in environmental activ-
ities. We also show that the Paris Agreement in 2015 improved the focus of firms operating in natural capital-rich countries on environmental responsibility. Further evidence shows that the influence of natural capital on
corporate environmental responsibility is more prevalent for firms in developing countries and manufacturing
industries. This negative effect also holds for the emission-reduction and resource-use subdimensions of environmental responsibility. However, renewable natural capital positively affects environmental innovation. Our results are robust to endogeneity concerns.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Mohammed Benlemlih; Imane El Ouadghiri; Jonathan Peillex; Federico Platania; Celina Toscano Hernandez
Low-carbon movement and stock market uncertainty: Insights from international comparisons between fossil fuel companies Journal Article
In: Energy Economics, vol. 136, pp. 107746, 2024.
@article{benlemlih_3106,
title = {Low-carbon movement and stock market uncertainty: Insights from international comparisons between fossil fuel companies},
author = {Mohammed Benlemlih and Imane El Ouadghiri and Jonathan Peillex and Federico Platania and Celina Toscano Hernandez},
url = {https://www.sciencedirect.com/science/article/pii/S0140988324004547?dgcid=coauthor},
year = {2024},
date = {2024-08-01},
journal = {Energy Economics},
volume = {136},
pages = {107746},
abstract = {We study the effect of investor attention to a low-carbon movement?the fossil fuel divestment movement?on stock volatility of fossil fuel companies from both developing and developed countries. Investor attention to this justice movement is measured by the weekly intensity of the Google search for the topic ?fossil fuel divestment?. We employ a sample of 8 regional equity indices that exclusively comprise fossil fuel-related stocks over the 2012-2021 period. We find that investor attention to the fossil fuel divestment movement is positively and significantly related to the realized and conditional volatility of fossil fuel companies from both developing and developed countries. These findings contribute to improve our collective understanding of the implications of climate protection movement on energy sector in both developed and developing countries.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Assil Guizani; Hamza Nizar; Faten Lakhal; Taher Hamza; Ramzi Benkraiem
Does climate risk vulnerability affect the value of excess cash? International evidence Journal Article
In: International Journal of Finance and Economics, 2024.
@article{guizani_3139,
title = {Does climate risk vulnerability affect the value of excess cash? International evidence},
author = {Assil Guizani and Hamza Nizar and Faten Lakhal and Taher Hamza and Ramzi Benkraiem},
url = {https://doi.org/10.1002/ijfe.3035},
year = {2024},
date = {2024-08-01},
journal = {International Journal of Finance and Economics},
abstract = {In this paper, we investigate the impact of climate risk on the value of excess
cash. Based on an international sample of 6468 firm-year observations from
2010 to 2019, the results show that climate risk vulnerability positively affects
the value of excess cash. This suggests that investors may consider firms with
excess cash to be better positioned to challenge extreme weather events by
using cash reserves to cover up expenses and maintain operations. This posi-
tive effect is more pronounced for firms operating in countries with strong
investor protection, for those with strong governance quality, and for those
with high corporate social responsibility performance. However, it is less
accentuated in the presence of financial constraints. Overall, our findings have
significant practical implications for decision-makers, investors, and
policymakers.},
keywords = {},
pubstate = {online},
tppubtype = {article}
}
Inam Ul Haq; Usman Raja; Muhammad Umer Azeem; Naeem Bajwa Bajwa
Combined effects of abusive supervision, willpower and waypower on employees' task performance and helping behavior, through quality of work Journal Article
In: Journal of Organizational Effectiveness: People and Performance, 2024.
@article{ul_haq_3205,
title = {Combined effects of abusive supervision, willpower and waypower on employees' task performance and helping behavior, through quality of work},
author = {Inam Ul Haq and Usman Raja and Muhammad Umer Azeem and Naeem Bajwa Bajwa},
url = {https://www.emerald.com/insight/content/doi/10.1108/joepp-08-2023-0333/full/html?skipTracking=true},
year = {2024},
date = {2024-08-01},
journal = {Journal of Organizational Effectiveness: People and Performance},
abstract = {Abstract
Purpose - Extending the efforts of previous scholars, this study examines how abusive supervision
undermines employees' ability to meet performance expectations and propensity to engage in helping
behavior. Specifically, we investigate a hitherto unexplored mediating role of quality of work life (QWL) in this
relationship. We further suggest that employees' psychological resources, namely willpower and waypower,
act as protective shields against this harmful process.
Design/methodology/approach - We tested the proposed hypotheses using multisource (self- and
supervisor-rated) three-wave time-lagged data (N 5 185) collected from employees and their supervisors in
eight organizations that operate in the service sector of Pakistan.
Findings -The findings corroborate our predicted hypotheses. The results indicate that employees' exposure
to abusive supervision deteriorates their quality of work life (QWL), hindering their ability to deliver expected
performance and tendency to help other colleagues. However, this negative process is less pronounced for
employees who possess sufficient psychological resources of willpower and waypower.
Practical implications - This study provides valuable insights to organizations by explicating the process
that undermines employees' ability to channel their energies into performance-enhancing activities when
faced with humiliation from their supervisors.
Originality/value - This study details three previously unexplored factors that explain how and when
abusive behavior steers service sector employees away from meeting performance expectations and assisting
colleagues, via thwarting their quality of work life.},
keywords = {},
pubstate = {online},
tppubtype = {article}
}
Daria Klishevich; Andrei Panibratov
The omnipresence of the state and its effect on the internationalization of companies: The Russian variety of state capitalism Journal Article
In: Journal Of International Management, vol. 30, no. 4, pp. 101154, 2024.
@article{klishevich_3209,
title = {The omnipresence of the state and its effect on the internationalization of companies: The Russian variety of state capitalism},
author = {Daria Klishevich and Andrei Panibratov},
url = {https://linkinghub.elsevier.com/retrieve/pii/S1075425324000358},
year = {2024},
date = {2024-08-01},
journal = {Journal Of International Management},
volume = {30},
number = {4},
pages = {101154},
abstract = {State capitalism has been a growing phenomenon since the early 2010s. This is especially the case in emerging markets, in which the state plays a viable and strong role. As it has become particularly prominent due to the international activities of state-owned enterprises (SOEs), state capitalism has been widely discussed in the international business literature. Scholars have emphasized the need to explore the various kinds of state capitalism and to advance our knowledge of its influence on the international activities of firms, beyond that it exerts on SOEs. We proposed the concept of state capitalism as embodied by an omnipresent state that influences the internationalization of both state-owned and private firms. Integrating institutional theory and agency theory, we examined the international activities of Russian SOEs and private firms over the 2013-2018 period and found state ownership and political connections to be the two mechanisms by which state capitalism in Russia can negatively affect the internationalization activities of Russian firms.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Mohammed Benlemlih; Mohammad Bitar; Imane El Ouadghiri; Jonathan Peillex
Financial Analyst Coverage and Corporate Environmental Disclosure Journal Article
In: British Journal Of Management, vol. 35, no. 3, pp. 1609-1631, 2024.
@article{benlemlih_2536,
title = {Financial Analyst Coverage and Corporate Environmental Disclosure},
author = {Mohammed Benlemlih and Mohammad Bitar and Imane El Ouadghiri and Jonathan Peillex},
url = {https://onlinelibrary.wiley.com/doi/10.1111/1467-8551.12776},
year = {2024},
date = {2024-07-01},
journal = {British Journal Of Management},
volume = {35},
number = {3},
pages = {1609-1631},
abstract = {Consistent with the monitoring function played by financial analysts, we find that greater analyst coverage leads to the same extent of improvement in the quantity and quality of environmental information disclosed by the firm. This result is remarkably robust after conducting a difference-in-differences analysis that exploits brokerage closures and mergers as an exogenous decrease in analyst coverage, as well as using an instrumental variable approach. The positive influence of analyst coverage on corporate environmental disclosure is particularly evident for firms that cause high environmental damage, firms with low information asymmetry and those followed by analysts with superior experience, accuracy and reputation. Taken together, our empirical findings provide new insights into the bright side effect of analyst coverage on corporate environmental-related activities.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Karina Sokolova; Charles Perez; Saeedeh Rezaee Vessal
Using social media for health: How food influencers shape home-cooking intentions through vicarious experience Journal Article
In: Technological Forecasting And Social Change, vol. 204, pp. 123462, 2024.
@article{sokolova_3091,
title = {Using social media for health: How food influencers shape home-cooking intentions through vicarious experience},
author = {Karina Sokolova and Charles Perez and Saeedeh Rezaee Vessal},
url = {https://www.sciencedirect.com/science/article/pii/S0040162524002580?via%3Dihub},
year = {2024},
date = {2024-07-01},
journal = {Technological Forecasting And Social Change},
volume = {204},
pages = {123462},
abstract = {Social media influencers have gained significant popularity particularly within marketing research. However, their impact extends beyond purchase decision making, as they also have the potential to influence attitudes and behaviors through the lifestyles they promote in their content. This study aims to explore the role of influencers in promoting healthier habits, with a specific focus on home-cooking. By investigating how influencers can generate vicarious experiences through recipe content, we aim to understand their impact on individuals' intentions to cook at home. Grounded in social influence theory, we build an original research model that we evaluate using self-reported data obtained from 213 French female social media users and the partial least squares approach. The findings of our study reveal that positive vicarious experiences are driven by the followers' parasocial relationship with influencers, a sense of social belonging, and the entertainment factor of the observed behavior. These experiences help shaping followers' intentions to imitate the influencer's behavior, such as cooking the recipes they propose. Additionally, we found that the attractiveness of the recipes, the followers' inclination towards novelty seeking, and their own cooking experience all contribute positively influencing this intention. Overall, our study sheds light on the ability of influencers to exert influence beyond purchase intentions. They possess the power to make a positive impact on their followers' behavior by providing an immersive vicarious experiences and encouraging a shift towards healthier habits, such as home-cooking.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Dimitrios Anastasiou; Antonis Ballis; Christos Kallandranis; Faten Lakhal
Analysing the Effects of Climate Risk on Discouraged Borrowers: Deciphering the Contradictory Forces Journal Article
In: Risk Analysis, pp. 1-17, 2024.
@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 = {2024},
date = {2024-07-01},
journal = {Risk Analysis},
pages = {1-17},
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 = {online},
tppubtype = {article}
}
Shawn Pope; Jonathan Peillex; Imane El Ouadghiri; Mathieu Gomes
Floodlight or Spotlight? Public Attention and the Selective Disclosure of Environmental Information Journal Article
In: Journal Of Management Studies, vol. 61, no. 4, pp. 1230-1265, 2024.
@article{pope_2281,
title = {Floodlight or Spotlight? Public Attention and the Selective Disclosure of Environmental Information},
author = {Shawn Pope and Jonathan Peillex and Imane El Ouadghiri and Mathieu Gomes},
url = {https://onlinelibrary.wiley.com/doi/full/10.1111/joms.12920},
year = {2024},
date = {2024-06-01},
journal = {Journal Of Management Studies},
volume = {61},
number = {4},
pages = {1230-1265},
abstract = {To meet growing demands for information on their environmental impacts, firms may engage in selective disclosure by strategically reporting only a subset of relevant data. In this article, we draw out and problematize an antecedent to selective disclosure, public attention. Prior studies suggest that public attention brings scrutiny that reduces selective disclosure by increasing the risk of getting caught (the floodlight thesis). The impression management literature, however, suggests that public attention offers the possibility of broad-based image benefits from the disclosure of strategically filtered data (the spotlight thesis). Panel regressions with Trucost data from 2008-19 provide overall support for the spotlight thesis as well as a negative moderator, environmental damage. Results also point to an underlying mechanism: Companies receiving public attention disclose a larger number of environmental metrics, but not ones that, altogether, represent more environmental damage, a tactic that we call strategic fluffing.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Sana Larif; Moez Essid; Sylvaine Castellano; Insaf Khelladi
Knowledge-brokering activities as enactors of innovative constructive deviance in open R&D projects Journal Article
In: R&D Management, vol. 54, no. 3, pp. 431-449, 2024.
@article{larif_2426,
title = {Knowledge-brokering activities as enactors of innovative constructive deviance in open R&D projects},
author = {Sana Larif and Moez Essid and Sylvaine Castellano and Insaf Khelladi},
url = {https://onlinelibrary.wiley.com/doi/10.1111/radm.12651},
year = {2024},
date = {2024-06-01},
journal = {R&D Management},
volume = {54},
number = {3},
pages = {431-449},
abstract = {Despite the two sides of deviant behaviors and the fact that knowledge brokers are sometimes presented in a negative light due to their unique position, this article unveils from an innovation perspective how these two intricate individual-level concepts bring positive outcomes in complex environments. While previous work has highlighted the positive impact of constructive workplace deviance on organizations and their members, research on the antecedents of such deviance is scarce. We use knowledge brokers as an unexplored and pertinent means of enacting innovative constructive deviance. Indeed, knowledge brokering supports innovation by connecting, recombining, and transferring disconnected pools of ideas. A case study of a high-tech company was conducted. We focused on three B2C and B2B co-creation projects as one of the main open innovation strategies. The results suggest that knowledge-brokering activities with customers or partner firms enact innovative constructive deviance in different ways and accelerate creativity and innovation within the organization. This paper contributes to the debate on deviant behaviors and brokering activities within the open innovation paradigm. We enrich the microfoundational perspective of the open innovation literature, shed light on the determinants of innovative constructive deviance, and provide empirical evidence of the relationship between brokering activities and deviant behavior. On a managerial level, the findings suggest that knowledge-brokering activities among multiple stakeholders foster innovative behaviors within co-creation projects.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Peter Gammeltoft; Andrei Panibratov
Emerging market multinationals and the politics of internationalization Journal Article
In: International Business Review, vol. 33, no. 3, pp. 102278, 2024.
@article{gammeltoft_2922,
title = {Emerging market multinationals and the politics of internationalization},
author = {Peter Gammeltoft and Andrei Panibratov},
url = {https://doi.org/10.1016/j.ibusrev.2024.102278},
year = {2024},
date = {2024-06-01},
journal = {International Business Review},
volume = {33},
number = {3},
pages = {102278},
abstract = {Firms' internationalization, the most essential topic in the international business discipline, have in recent years become highly entangled with political processes at multiple levels. Neither firm strategies and processes, nor IB theories and models have yet caught up with increasing politicization. In this paper, we pose three questions: why are firms increasingly affected by politics in their internationalization? How do firms respond to the increasing role of politics? And finally, how do theories considered foundational across IB research incorporate politics? We discuss how the resource-based view, transaction cost economics, institutional theory and agency theory relate to politics. Further, we identify eight predominant dimensions where firms are affected by politics. Finally, we suggest that the increasing role of politics can be ascribed not only to specific macro-level historical events but also to more fundamental micro-level transformations in prevalent institutional configurations of firms' value adding activities.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
François Belot; Timothée Waxin
Government awards to CEOs Journal Article
In: Journal Of Business Finance & Accounting, 2024.
@article{belot_3017,
title = {Government awards to CEOs},
author = {François Belot and Timothée Waxin},
url = {https://onlinelibrary.wiley.com/doi/full/10.1111/jbfa.12813},
year = {2024},
date = {2024-06-01},
journal = {Journal Of Business Finance & Accounting},
abstract = {This paper investigates the value and corporate governance consequences of government awards for a sample of French CEOs appointed to the national Order of the Legion of Honor (Légion d'honneur). Short-term market reactions surrounding award announcements are significantly positive, whereas the valuation of firms with awarded CEOs is greater than that of (matched) firms with nonawarded CEOs. We explore the channels through which government awards create value and find evidence that they provide awarded CEOs and their firms with increased political access. We also observe that government awards are associated with better corporate governance in that awarded CEOs are more likely to be fired for poor performance. The negative effects that have been documented for media awards and are associated with CEOs' superstar status do not seem to apply to state awards.},
keywords = {},
pubstate = {online},
tppubtype = {article}
}
Anthony Gould; Jean-Etienne Joullié
You May Not Be a Liar, but Are You Worth Listening To? Journal Article
In: Rutgers Business Review, vol. 9, no. 1, pp. 31-39, 2024.
@article{gould_3072,
title = {You May Not Be a Liar, but Are You Worth Listening To?},
author = {Anthony Gould and Jean-Etienne Joullié},
url = {https://rbr.business.rutgers.edu/sites/default/files/documents/rbr-090104.pdf},
year = {2024},
date = {2024-06-01},
journal = {Rutgers Business Review},
volume = {9},
number = {1},
pages = {31-39},
abstract = {Within workplaces, deployment of words and phraseology is the most
consequential medium through which executives establish their reputation - a point also generally true for other workplace actors. Moreover, ultimately, organizational performance, irrespective of its measure, substantially depends on internal communication. Despite such import, managerial advice addressing this matter is threadbare and, where it exists, is inclined to be unhelpfully generic. This article presents, updates and operationalizes an ancient framework for executive language use which has straightforward workplace application.},
note = {publication sans DOI, revue non classée},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Kheireddine Kadri; Achraf Kallel; Guillaume Guérard; Abir Ben Abdallah; Joseph Fitoussi; Sebastien Ballut; Mohammadali Shirinbayani
Study of composite polymer degradation for high pressure hydrogen vessel by machine learning approach Journal Article
In: Energy Storage, vol. 6, no. 4, pp. e645, 2024.
@article{kadri_3073,
title = {Study of composite polymer degradation for high pressure hydrogen vessel by machine learning approach},
author = {Kheireddine Kadri and Achraf Kallel and Guillaume Guérard and Abir Ben Abdallah and Joseph Fitoussi and Sebastien Ballut and Mohammadali Shirinbayani},
url = {https://doi.org/10.1002/est2.645},
year = {2024},
date = {2024-06-01},
journal = {Energy Storage},
volume = {6},
number = {4},
pages = {e645},
abstract = {The aim of this paper is to study the degradation of a composite material under static pressure. The high pressure condition is similar to the one encountered inside hydrogen tanks. Damage modeling was used to evaluate the behavior of hydrogen tanks to high pressure. A practical approach, coupling a finite element method (FEM) simulation and machine learning algorithm (ML), is suggested. The representative volume element (RVE) was used in association with a choice of a behavior law and a damage law as an input data. Algorithms for ML classification such as K-nearest neighbors (k-NN) and a special k-NN with a dynamic time warping (DTW) metric were used. The hierarchical clustering through dendrograms visualizations allowed to exhibit the impact of composite parameters in relation to fiber, matrix properties and fiber volume fraction on the strain degradation under external static pressure. Continuing this, the optimum RVE which shows a low degradation value will be exhibited.},
note = {Scimagojr Q3 en Energy},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Lyubov Ermolaeva; Andrei Panibratov; Desislava Dikova
In: Multinational Business Review, vol. 32, no. 2, pp. 161-182, 2024.
@article{ermolaeva_3103,
title = {Beware the puppeteers: The role of geopolitics in the bargaining dynamics between a Russian politically connected MNC and the country of Montenegro},
author = {Lyubov Ermolaeva and Andrei Panibratov and Desislava Dikova},
url = {https://www.emerald.com/insight/content/doi/10.1108/MBR-01-2023-0008/full/html},
year = {2024},
date = {2024-06-01},
journal = {Multinational Business Review},
volume = {32},
number = {2},
pages = {161-182},
abstract = {Purpose - We used the Obsolescing Bargaining Power (OBP) Model (Vernon, 1977; 1998) to analyze the case of UC Rusal, a Russian politically connected MNC that was one of the world's largest aluminum companies between 2005 and 2014, having acquired and, ultimately, sold the Montenegrin aluminum smelter company KAP (Kombinat Aluminijuma Podgorica). We did so with the aim of answering the following question: how do geopolitics affect the bargaining balance of power between a Russian MNC and a host country?
Design/Methodology/Approach - We employed the Discourse Analysis methodology to identify the key players in the bargaining process and illustrate the evolving bargaining process.
Findings - We demonstrated that, over time, the shift in power from the Russian MNC to the host government had not merely been the result of the increase in committed MNC assets in the host country but, rather, of a geo-political chess game involving the Russian government, NATO, and the EU. By extending the OBP model with geopolitics, we found that a political agenda can influence the outcome of a bargaining process.
Originality - We extended the OBP model to illustrate the complex interaction between an emerging market MNC and an emerging host country government, indirectly influenced by two supranational organizations?the EU and NATO.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Andrei Panibratov; Olga Garanina; Abdul-Kadir Ameyaw; Amit Anand
POLI advantages of state-owned multinationals Journal Article
In: International Journal Of Emerging Markets, vol. 19, no. 5, pp. 1385-1406, 2024.
@article{panibratov_2110,
title = {POLI advantages of state-owned multinationals},
author = {Andrei Panibratov and Olga Garanina and Abdul-Kadir Ameyaw and Amit Anand},
url = {https://www.emerald.com/insight/content/doi/10.1108/IJOEM-12-2021-1872/full/html},
year = {2024},
date = {2024-05-01},
journal = {International Journal Of Emerging Markets},
volume = {19},
number = {5},
pages = {1385-1406},
abstract = {Purpose - The authors revisit the traditional OLI paradigm with the objective to allocate politics within the set of internationalization advantages by building on the political strategy literature. The authors outline the specific role of political advantage that facilitates and propels the international expansion of state-owned multinational enterprises (SOMNEs) from emerging markets.
Design/methodology/approach - A conceptual paper which explains the role of political advantage in the internationalization of SOMNEs. The authors expand the scope of the OLI to capture the impact of firms' home governments' policies and relationships with host countries which are leveraged by SOMNEs in their internationalization.
Findings - The authors define political advantage as a new type of advantage which depends on and is sourced from external actors. The authors argue that P-advantage is a multifaceted and unstable part of POLI composition, which is contingent on political shifts and may be leveraged by various firms. The authors also assert that political capabilities have limitations in sustaining political advantage, which may be compensated via enhancing the political activity of firms.
Originality/value - The authors conceptualize the POLI-advantages paradigm for the internationalization of SOMNEs by proposing that in addition to the traditional ownership, location, and internalization advantages, firms can capitalize on their political advantage to enter markets where internationalization might have been difficult without their political connections.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Insaf Khelladi; Catherine Lejealle; Saeedeh Rezaee Vessal; Sylvaine Castellano; Dominico Graziano
Why do people buy virtual clothes? Journal Article
In: Journal Of Consumer Behaviour, vol. 23, no. 3, pp. 1389-1405, 2024.
@article{khelladi_2455,
title = {Why do people buy virtual clothes?},
author = {Insaf Khelladi and Catherine Lejealle and Saeedeh Rezaee Vessal and Sylvaine Castellano and Dominico Graziano},
url = {https://onlinelibrary.wiley.com/doi/10.1002/cb.2270},
year = {2024},
date = {2024-05-01},
journal = {Journal Of Consumer Behaviour},
volume = {23},
number = {3},
pages = {1389-1405},
abstract = {Virtual clothes consumption is part of the digital virtual consumption practices of the global NFT phenomenon and the global digital fashion trend. While cutting-edge technologies shape customer experience and behavior, research examining how consumers desire, own, and experience these technologies in general, and virtual objects in particular, remains scarce. Adopting the uses and gratifications (U&Gs) theory and building on research related to brand roles and category, the present research aims to unveil the psychological determinants of purchasing NFTs-virtual clothes. A mixed-method, two-stage approach was adopted. First, a qualitative study and a pilot study aimed to capture and understand what motivates people to buy NFTs-virtual clothes and identify contextualized U&Gs. Second, two original confirmatory studies verified the U&Gs of purchasing virtual clothes and investigated how they differ based on brand category (luxury vs. non-luxury). The results show that enjoyment, social interactivity, and curiosity are the main predictors of NFTs-virtual clothes purchases. Consumers mainly seek hedonic, social, and technological gratifications as part of the digital fashion consumption trend. Brand managers must recognize virtual clothing gratifications for effective virtual world positioning. Products should encourage networking, community, and user interaction. Demographics and virtual experience should be considered to understand NFT-virtual clothes motivations.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Ammar Ali Gull; Mariela Carvajal; Muhammad Atif; Muhammad Nadeem
The presence and composition of sustainability committee and waste management practices Journal Article
In: International Review Of Financial Analysis, vol. 93, pp. 103111, 2024.
@article{gull_2792,
title = {The presence and composition of sustainability committee and waste management practices},
author = {Ammar Ali Gull and Mariela Carvajal and Muhammad Atif and Muhammad Nadeem},
url = {https://www.sciencedirect.com/science/article/pii/S1057521924000437?via%3Dihub},
year = {2024},
date = {2024-05-01},
journal = {International Review Of Financial Analysis},
volume = {93},
pages = {103111},
abstract = {Motivated by the recent surge in scholarly enquiries into the role of sustainability committees in corporate social responsibility, this study investigates the relevance of sustainability committees' presence and composition to waste management practices, which is still unknown in the literature. Based on a panel of firms listed in 42 countries from 2002 to 2019, we document a positively significant (insignificant) relationship between the presence of a sustainability committee and waste generation (waste recycling). In terms of the composition, we find that firms with large committee size and gender diversity (committee tenure and independence) generate less (more) waste. Our analysis also indicates that firms with gender-diverse committees are more likely to recycle their waste. Our findings are robust to alternative estimation techniques and variable specifications, sub-sample analyses, and different identification strategies. This study provides new insights into the structure of the sustainability committee and informs stakeholders and regulators about impression management by firms across countries.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Karina Sokolova; Saeedeh Rezaee Vessal; Charles Perez
Home cooking in the digital age: When observing food influencers on social media triggers the imitation of their practices Journal Article
In: Psychology & Marketing, vol. 41, no. 5, pp. 1152-1171, 2024.
@article{sokolova_2821,
title = {Home cooking in the digital age: When observing food influencers on social media triggers the imitation of their practices},
author = {Karina Sokolova and Saeedeh Rezaee Vessal and Charles Perez},
url = {https://onlinelibrary.wiley.com/doi/abs/10.1002/mar.21973},
year = {2024},
date = {2024-05-01},
journal = {Psychology & Marketing},
volume = {41},
number = {5},
pages = {1152-1171},
abstract = {Social media influencers are effective in influencing the purchase intention of their audience. Aside from products, influencers also promote certain lifestyles and behaviors. Food influencers, for example, frequently feature home cooking, a healthier behavior compared to snacking or dining out. This study explored the potential of social media influencers in promoting such behavior. Driven by social cognitive theory, we explored whether self-efficacy, perceived benefits, and concerns (social, entertainment, health, and economic) relate to the intention of the audience to cook at home following the recipes an Instagram influencer provides. We conducted three separate studies (two surveys and one experiment) with a French population of social network platform users. Our results showed that the entertainment value of an observed behavior is the main driver for imitation on social media, along with self-efficacy, at least for women. Mixed results were obtained for social benefits. The perceived ease of the recipe, cooking experience, and explicit verbal encouragement were positively related to self-efficacy. Surprisingly, the effect of health and economic benefits or concerns and labeling was not confirmed.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Insaf Khelladi; Sylvaine Castellano; Catherine Lejealle
Sustainability as the Missing Link to Uncover the Double Edge of NFT Technology Legitimacy Journal Article
In: Innovations, vol. 44, no. 2, pp. 23-51, 2024.
@article{khelladi_2860,
title = {Sustainability as the Missing Link to Uncover the Double Edge of NFT Technology Legitimacy},
author = {Insaf Khelladi and Sylvaine Castellano and Catherine Lejealle},
url = {https://www.cairn.info/article.php?ID_ARTICLE=JIE_PR1_0162},
year = {2024},
date = {2024-05-01},
journal = {Innovations},
volume = {44},
number = {2},
pages = {23-51},
abstract = {Although academic and practical interest in non-fungible tokens (NFTs) has
continuously increased over the last few years, there is still a need to better
understand their social acceptability. The aim of the study was to explore
the double edge of NFT legitimacy for NFTs by unveiling the role of sustainability
and by adopting technology legitimacy and the field of sustainability
transition studies as a theoretical lens. Specifically, this research investigates
the role of sustainability in securing and maintaining technology legitimacy
within NFT projects. We interviewed 12 experts through exploratory qualitative
research. The findings highlight three main ways in which sustainability
participates in the legitimation of NFT projects. While sustainability can be
inherent in the NFT project itself, this legitimation can also be derived from
the perceived sustainability of the NFT technology or be part of innovative
business models. Theoretical contributions and managerial implications are
then discussed.},
note = {A propos du DOI de cette revue n'en fournit pas en prépublication il faudra attendre la publication du numéro.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Yasmine Salehy; Hong Minh Hoang; Pascal Clain; Didier Dalmazzone; Laurence Fournaison; Anthony Delahaye
Sustainability and operational performance assessment of supermarket air-conditioning architectures using secondary fluids and slurries Journal Article
In: Thermal Science and Engineering Progress, vol. 50, pp. 102564, 2024.
@article{salehy_2921,
title = {Sustainability and operational performance assessment of supermarket air-conditioning architectures using secondary fluids and slurries},
author = {Yasmine Salehy and Hong Minh Hoang and Pascal Clain and Didier Dalmazzone and Laurence Fournaison and Anthony Delahaye},
url = {https://www.sciencedirect.com/science/article/pii/S2451904924001823?via%3Dihub},
year = {2024},
date = {2024-05-01},
journal = {Thermal Science and Engineering Progress},
volume = {50},
pages = {102564},
abstract = {Secondary loop architectures and phase change material (PCM) slurries could reduce the environmental impact of refrigeration and air-conditioning systems by lowering significantly the amount of primary refrigerants. However, there is a barrier to their industrial development due to the lack of studies on their behaviour in operational scenarios. The present work analyses the behaviour of different secondary loop systems in an industrial context, here the air conditioning of a supermarket in France. For this purpose, a generic approach, developed in previous work, is proposed to assess their potential of adoption. This modelling approach is able to describe the sustainability and operational performance (energy, environmental, economic, social) of refrigeration systems. After validation of the model on real architecture and components, five standard or new architectures were tested: centralized direct expansion system; secondary loop system with ethylene glycol water; secondary loop system with ice slurries, TBPB hydrate slurries or CO2 hydrate slurries. The main results of this study show that new secondary systems using hydrate slurries have better cooling energy performance than direct expansion or classical brine / ice slurry secondary systems. Moreover, even including pumping power, the life cycle climate performance of secondary loop systems is much better than that of direct expansion systems. However, the total cost of ownership of direct expansion systems is lower than that of secondary systems, but with little differences for smaller pipes. Finally, trade-offs between several performances can be proposed. For example, some architectures with suitable pipe diameters could meet TCO/LCCP-based and CAPEX/pumping-based trade-offs.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Ammar Ali Gull; Muhammad Atif; Muhammad Usman
Informal Institutions and Audit Pricing: Cross-Country Evidence of National Culture and Audit Fees Journal Article
In: International Journal of Accounting, vol. 52, no. 2, pp. 2450008, 2024.
@article{gull_2967,
title = {Informal Institutions and Audit Pricing: Cross-Country Evidence of National Culture and Audit Fees},
author = {Ammar Ali Gull and Muhammad Atif and Muhammad Usman},
url = {https://www.worldscientific.com/doi/full/10.1142/S1094406024500082},
year = {2024},
date = {2024-05-01},
journal = {International Journal of Accounting},
volume = {52},
number = {2},
pages = {2450008},
abstract = {The research problem
In this study, we examined the effect of an important informal institution, namely, national culture, on audit fees in an international context.
Motivation
In recent years, extant literature has increasingly focused on country-level differences in the audit environment, as these might have a significant influence on how financial statement audits are conducted across the globe. We contribute to this stream of literature by investigating the impact of national culture on audit fees.
The test hypotheses
Based on the demand- and supply-side perspectives of audit fees, we hypothesized that national culture dimensions ? namely, uncertainty avoidance, power distance, individualism versus collectivism, and masculinity versus femininity ? affect audit fees.
Target population
We used a sample of 27,670 firm-year observations across 22 countries over the 2002-2019 period.
Adopted methodology
We used ordinary least squares (OLS) regressions as baseline technique and entropy-balanced method (EBM) and system-generalized method of moments (GMM) to address endogeneity concerns.
Analyses
We examined the impact of Hofstede's four national culture dimensions ? uncertainty avoidance, power distance, individualism versus collectivism, and masculinity versus femininity ? on audit fees. We also tested the robustness of results using alternative measures of national culture, subsample analyses, and additional firm-level factors.
Findings
Consistent with our hypotheses, we find that audit fees are higher (lower) in countries with higher uncertainty avoidance, individualism, and masculinity (power distance) scores. Our further analyses reveal that earnings management proxied by abnormal accruals does not impact the relationship; however, country-level creditor rights influence audit fees in high power distance and masculine cultures. We also note that national culture influences auditor choice and audit opinion. Our main findings are robust to alternate proxies and subsample analysis, as well as to address potential endogeneity concerns. Overall, our findings offer important implications for firms operating in global markets and for the audit profession.},
note = {The paper has not been assigned to any issue yet.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Inam Ul Haq; Muhammad Umer Azeem; Maria Rasheed; Farooq Anwar
In: Journal Of Business Research, vol. 179, pp. 114708, 2024.
@article{ul_haq_3015,
title = {How does witnessing coworker ostracism differentially elicit victim-directed help and enacted ostracism: The mediating roles of compassion and schadenfreude, moderated by dispositional envy},
author = {Inam Ul Haq and Muhammad Umer Azeem and Maria Rasheed and Farooq Anwar},
url = {https://www.sciencedirect.com/science/article/abs/pii/S0148296324002121?dgcid=rss_sd_all},
year = {2024},
date = {2024-05-01},
journal = {Journal Of Business Research},
volume = {179},
pages = {114708},
abstract = {This study examines the differential effects of observed ostracism on observers' victim-directed helping behaviors
and their own enactment of ostracism, as informed by their dispositional envy. In particular, we examined two
distinctive paths that explain the observers' congruent (compassion) and incongruent (schadenfreude) emotional
responses toward victims. Utilizing a four-wave, multi-source survey dataset comprising 306 employees from
various organizations in Pakistan, our findings reveal that observed ostracism elicits feelings of compassion in
employees with a low dispositional envy, who then exhibit greater victim-directed helping behaviors. By
contrast, employees with a high dispositional envy experience schadenfreude when observing ostracism,
prompting them to engage in further victim-directed ostracism themselves. Our findings provide important insights
into the catalytic role of dispositional envy in determining emotions that explains why the observation of a
coworker's social exclusion prompts a differential behavioral response.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Bilel Bzeouich; Florence Depoers; Faten Lakhal
Does ownership structure drive the effect of CEO overconfidence on earnings quality? Journal Article
In: Journal of Applied Accounting Research, 2024.
@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 = {2024},
date = {2024-05-01},
journal = {Journal of Applied Accounting Research},
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 = {online},
tppubtype = {article}
}
Ali Uyar; Faten Lakhal; Cemil Kuzey; Abdullah Karaman
Do stockholders appreciate CSR? The role of firm visibility, financial slack, and monitoring Journal Article
In: Management International, 2024.
@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 = {2024-05-01},
journal = {Management International},
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 = {online},
tppubtype = {article}
}
Hamza Nizar; Taher Hamza; Faten Lakhal
How does institutional cross-ownership affect firm productivity? The importance of the corporate social responsibility channel Journal Article
In: International Journal Of Finance & Economics, vol. 29, no. 2, pp. 1988-2010, 2024.
@article{nizar_2336,
title = {How does institutional cross-ownership affect firm productivity? The importance of the corporate social responsibility channel},
author = {Hamza Nizar and Taher Hamza and Faten Lakhal},
url = {https://onlinelibrary.wiley.com/doi/abs/10.1002/ijfe.2773},
year = {2024},
date = {2024-04-01},
journal = {International Journal Of Finance & Economics},
volume = {29},
number = {2},
pages = {1988-2010},
abstract = {This paper investigates the effect of institutional cross-ownership on firm productivity and whether this effect occurs indirectly through corporate social responsibility. Based on a sample of French firms from the 2001-2015 period, we found that institutional cross-ownership, particularly pressure insensitive cross-ownership, positively affects firm productivity. This result suggests that the professional knowledge and monitoring experience gained by institutional cross-owners lead them to increase firm productivity. This positive effect is less pronounced in highly competitive product markets. The results also showed that corporate social responsibility is a channel that allows institutional cross-owners, particularly pressure insensitive cross-owners, to influence firm productivity. This result suggests that institutional cross-owners drive corporate social responsibility investments leading to enhanced firm productivity.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Sonia Djebali; Guillaume Guérard; Ihab Taleb
Survey and insights on digital twins design and smart grid's applications Journal Article
In: Future Generation Computer Systems-The International Journal Of Escience, vol. 153, pp. 234-248, 2024.
@article{djebali_2538,
title = {Survey and insights on digital twins design and smart grid's applications},
author = {Sonia Djebali and Guillaume Guérard and Ihab Taleb},
url = {https://www.sciencedirect.com/science/article/pii/S0167739X23004466},
year = {2024},
date = {2024-04-01},
journal = {Future Generation Computer Systems-The International Journal Of Escience},
volume = {153},
pages = {234-248},
abstract = {Digital twins are a promising technology for simulating complex systems, especially in the smart grid domain. This paper offers a comprehensive literature review on digital twins, focusing on data gathering, data management, and human-in-the-loop control design aspects. Emphasizing the integration of AI and machine learning in big data, it enhances analytics and decision-making capabilities. We introduce a collaborative framework involving multiple stakeholders to maximize the potential of digital twins. The paper examines digital twin applications in smart grids, covering areas like asset management, predictive maintenance, energy optimization, and demand response. By synthesizing research and implementation findings, we identify trends, challenges, and opportunities in the field.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}