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The purpose of this study is to investigate the impact of board secretaries’ characteristics on annual report readability using an original method that evaluates the readability of Chinese characters.

The authors manually collect board secretaries’ characteristics from the China Securities Market and Accounting Research database and obtain annual reports from the China Information website. Ordinary least square regression is applied to evaluate the impact, and then robustness tests and additional regression analyses are conducted.

Board secretaries’ legal-professional expertise, international expertise and role duality improve annual report readability. However, their political connections are negatively associated with it. The effect of expertise (role duality) is more pronounced for firms with lower ex ante litigation risk (board secretaries with equity holdings). Furthermore, higher readability increases the compensation of board secretaries, whereas lower readability increases their turnover. Finally, annual report readability is positively related to firm performance.

The authors only investigate listed firms in China from 2007 to 2017 because of the difficulties of obtaining data and text mining.

The authors provide managerial insights for regulators aiming to establish an effective governance mechanism with Chinese characteristics. First, certain requirements for board secretaries’ expertise can improve annual report readability. Further, firms can consider appointing board members or senior executives as board secretaries to enhance disclosure quality.

To the best of the authors’ knowledge, this study is the first to verify the effect of board secretaries’ characteristics on disclosure quality, especially annual report readability. Moreover, this study proposes a novel measure of annual report readability for Chinese texts.

Urban parks play a key role in recreational activities, public health, and ecosystem services in urban areas. Using GIS and Fragstats, this study investigated the spatiotemporal dynamics of urban parks in Xi'an, China from 1949 to 2015 and the corresponding driving forces. The results show that the number and area of parks in Xi'an increased constantly during this period, especially from 2000 to 2015. Up to 2015, small green spaces, usually adjacent to streets, occupied the largest proportion among all types of parks. Archaeological parks were the largest in total area, but wetland parks were leading in average size of a single park. The density of parks was negatively correlated with their distance to the Clock Tower at the center of Xi'an. The dynamics of urban parks in highly urbanized areas were significantly different from that of their counterparts in suburban areas. Driving forces such as urban planning, urbanization and green space policies, and milestone events in the city's development jointly had a great effect on the distribution of parks in Xi'an. The research outcomes will support the upcoming Green Space Planning of Xi'an and benefit the pursuit of sustainability and human wellbeing.

Drawing on a costs-benefit analysis perspective, the purpose of this paper is to investigate the relationship between managerial openness and employee voice and its boundary conditions.

This study collected three waves of data by surveying 326 pairs of employees and their supervisors. The hypotheses were tested by using Hayes’s (2018) SPSS macro application with a bootstrap approach to obtain confidence intervals.

Managerial openness facilitates employee voice by decreasing perceived voice costs. Felt obligation positively moderates the direct as well as the indirect relationship between perceived voice costs and employee voice.

This study uncovers the alternative mechanism underlying the relationship between managerial openness and employee voice as well as the boundary condition of this relationship.

As the focal point of both academic studies and business practices, the theme strategy of corporate social responsibility (CSR) arouses wide attention. However, extant studies concentrate more on the selection of the theme of CSR activities, such as the fitness between CSR activities and the core business, thus largely neglecting the consistency of the theme. The purpose of this paper is to determine whether the enterprise should adopt a consistent theme strategy or should participate in different social programs, and how do customers response to the lack of studies in different theme-consistent strategies.

In this paper, two progressive experiments are performed. The purpose of study 1 is to examine the influence of theme consistency on consumers’ CSR association and how consumers’ attribution to corporation motivation mediates such impacts. The purpose for study 2 is to examine whether information dissemination channels and cooperation with public organization could affect the influence of theme consistency strategy.

The significant influences of theme consistency on consumer CSR association was demonstrated, and consumer’s perceived motivation of CSR was found to play the mediation role. Moreover, the moderation effect of the communication channel of CSR information was found to be important to strengthen the influence of the theme-consistent strategy.

This paper not only demonstrates the influence of theme consistency, but also explains how theme consistency influences consumers’ attitude and behavior. It enriches the study on the antecedent variables of consumers’ attribution to corporate motivation.

The purpose of this paper is to understand the natural wind field characteristics of the tunnel entrance section and analyzing the aerodynamic performance of high-speed railway trains (HSRTs) under natural winds.

Three typical tunnel entrance section sites, namely, tunnel–bridge in a dry canyon (TBDC), tunnel–bridge in a river canyon (TBRC) and tunnel–flat ground (TF), are selected to conduct a continuous wind field measurement. Based on the measured wind characteristics, the natural winds of the TBDC and TF sites are reconstituted and imported into the two corresponding full-scale computational fluid dynamics models. The aerodynamic loads of the HSRT running on TBDC and TF with reconstituted winds are simply analyzed.

The von Kármán spectrum can be used to describe the wind field at the tunnel entrance section. In the reconstituted natural wind condition, a time-varying feature of wind speed distribution and leeward side vortex around the HSRT caused by the wind speed fluctuation is found. The fluctuating amplitude of aerodynamic loads at the TBDC infrastructure is up to 97.9% larger than that at the TF infrastructure.

The natural wind characteristics at tunnel entrance sections on the high-speed railway are first measured and analyzed. A numerical reconstitution scheme considering the temporal and spatial variation of natural wind speed is proposed and verified based on field measurement results. The aerodynamic performance of an HSRT under reconstituted natural winds is first investigated.

The study aims to construct a model that illustrates the relationship between receiving and sharing negative electronic word-of-mouth (e-WOM), consumer resistance to innovation (CRI), and customer loyalty.

Utilizing questionnaire surveys and regression model analysis, this study examines the case of smartphones to explore the impact of customer loyalty and CRI on the spread of negative e-WOM.

The results show that when consumers receive negative e-WOM, it increases their resistance to innovation, consequently raising the probability of them sharing this negative feedback. However, strong customer loyalty mitigates this interaction. Interestingly, customer loyalty increases the likelihood of consumers sharing negative e-WOM upon receiving it. This suggests that loyal consumers tend to be more inclined to share information, regardless of its positivity or negativity.

The paper contributes by examining the mechanisms linking the receipt and dissemination of e-WOM, CRI, and customer loyalty, along with the moderating impact of customer loyalty.

Organic coatings are widely used for protecting metal equipment and structures from corrosion. Accurate detection and evaluation of the protective performance and service life of coatings are of great importance. This paper aims to review the research progress on performance evaluation and lifetime prediction of organic coatings.

First, the failure forms and aging testing methods of organic coatings are briefly introduced. Then, the technical status and the progress in the detection and evaluation of coating protective performance and the prediction of service life are mainly reviewed.

There are some key challenges and difficulties in this field, which are described in the end.

The progress is summarized from a variety of technical perspectives. Performance evaluation and lifetime prediction include both single-parameter and multi-parameter methods.

The purpose of this paper is to investigate the effect of online service failure on online customer satisfaction and offline customer loyalty, and the moderating role of brand strength is also examined. While extant research on brick and click service mode recognizes the positive spillover effect from offline stores to online stores, this study analyzes the negative spillover effect from online stores to offline stores.

This paper tests the hypotheses by two studies. Study 1 is based on a 2 (failure severity: mild vs severe) × 2 (brand strength: strong vs weak) between-subjects experimental design using scenarios in a brick and click retailer context, while study 2 is based on data collected from a scenario-based questionnaire survey and analyzed through the structural equation modeling.

The results indicate that participants exposed to severe online service failure show lower online satisfaction as compared to their counterparts exposed to mild online service failure, but they show the similar level of offline loyalty in both degrees of online service failure. Nevertheless, these results are not moderated by brand strength significantly.

An experimental design and a scenario-based questionnaire survey are used to test the framework. However, the generalizability of the research findings is still limited to a specific study setting. Future research in a different setting is needed to further validate the presented findings.

The findings suggest that physical service providers should adopt aggressive online expansion strategy to seize the market and pay more attention to online service quality rather than online marketing only.

This is one of few studies to explore the risk of brick and click service mode, and provide a clear understanding of the likely occurrence of online service failure and its impact on online customer satisfaction and offline customer loyalty. It extends prior research by exploring non-existence of negative perceptual effect from online service failure to offline customer loyalty in the short run and weakening brand effect, which contributes to cross-channel spillover effect in the integrated multi-channel context and brand building in the internet era.

This study proposes that the three core underpinnings of dynamic managerial capabilities (DMCs) – managerial cognition, managerial human capital and managerial social capital – represent individual-level micro-foundations that influence corporate social responsibility (CSR). It further explores the interaction mechanism between the three underpinnings in influencing CSR, and their influence depends on the technological turbulence caused by big-data-related technologies.

This study uses a quantitative research method and partial least squares structural equation modelling (PLS-SEM) to test the relationship between latent factors based on a sample of 270 Chinese top managers.

The three core underpinnings of DMCs are positively related to CSR. Managerial human capital and managerial social capital mediate the relationship between managerial cognition and CSR. Technological turbulence's moderating effects are also tested. Specifically, technological turbulence amplifies the positive relationship between managerial cognition, managerial human capital and CSR but negatively moderates the relationship between managerial social capital and CSR.

Why are some firms more willing to participate in CSR than others mainly depend on the fact that the actual participants of CSR are the top managers who formulate strategies and implement CSR plans. This study, grounded in the DMCs framework and the upper echelons perspective, is arguably the first to link DMCs' three core underpinnings and CSR, and further explore the multiple drivers' mechanisms and boundary conditions. This study contributes to individual micro-foundation of CSR literature, and advances the understanding of whether and how top managers influence CSR engagement.

This study aims to explore the critical influencing factors that lead to the site selection failure of waste-to-energy (WtE) projects in China under the influence of the “Not In My Back Yard” (NIMBY) effect, which can provide references to improve the decision-making process of similar projects in the future.

The fuzzy decision-making trial and evaluation laboratory (DEMATEL) method was used to propose an analytical framework for exploring the critical influencing factors affecting the site selection failure of WtE projects. The causal relationship between different influencing factors is finally determined on the basis of the opinions of 12 experts from universities, government departments, consulting units, planning and design units, construction units and WtE enterprises.

Results showed that six crucial factors resulted in the site selection failure of WtE projects from the NIMBY effect perspective: “Insufficient public participation,” “Near the place of residence,” “Nonstandard government decision-making processes,” “Low information disclosure,” “Destroys the surrounding environment,” and “Imperfect compensation scheme.”

Results can determine the priorities and causal relationships among the various influencing factors. The decision-making optimization suggestions can provide reference for decision- makers, thereby possibly promoting the scientific and standardization of site selection decision process.