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With the rapid development of social media, many organizations have begun to attach importance to social media platforms. This research studies the management and the use of social media in academic music libraries, taking the Center for Chinese Music Studies of the Chinese University of Hong Kong (CCMS) as a case study.

We conducted a sentiment analysis of posts on Facebook’s public page to analyze the reaction to the posts with some exploratory analysis, including the communication trend and relevant factors that affect user interaction.

Our results show that the Facebook channel for the library has a good publicity effect and active interaction, but the number of posts and interactions has a downward trend. Therefore, the library needs to pay more attention to the management of the Facebook channel and take adequate measures to improve the quality of posts to increase interaction.

Few studies have analyzed existing data directly collected from social media by programming based on sentiment analysis and natural language processing technology to explore potential methods to promote music libraries, especially in East Asia, and about traditional music.

This paper aims to explore blockchain integration strategies within a three-level livestock meat supply chain in which consumers have a preference for quality trust in livestock meat products. The paper investigates three questions: First, how does consumers’ preference for quality trust affect blockchain integration and transaction decisions among supply chain participants? Second, under what circumstances will retailers choose to participate in the blockchain? Finally, how can other factors such as blockchain costs and supplier–retailer partnership value affect integration decisions?

This paper formulates a supply chain network equilibrium model and employs the logarithmic-quadratic proximal prediction-correction method to obtain equilibrium decisions. Extensive numerical studies are conducted using a pork supply chain network to analyze the implications of blockchain integration for different supply chain participants.

The results reveal several key insights: First, suppliers’ increased blockchain integration, driven by higher quality trust preference, can negatively affect their profits, particularly, with excessive trust preferences and high blockchain costs. Second, an increase in consumers’ preference for quality trust expands the range of unit operating costs for retailers engaging in blockchain. Finally, the supplier–retailer partnership drives retailer blockchain participation, facilitating enhanced information sharing to benefit the entire supply chain.

This study provides original insights into blockchain integration strategies in an agricultural supply chain through the application of the supply chain network equilibrium model. The investigation of several key factors on equilibrium decisions provides important managerial implications for different supply chain participants to address consumers’ preference for quality trust and enhance overall supply chain performance.

We adopt an information risk view and argue that higher levels of pledge risk incurred by insiders incentivize opportunistic financial disclosure and impair the quality of information available to analysts to forecast firm performance.

We sample Chinese listed companies from 2010 to 2022. Following the literature, we apply established models to measure and test analysts’ forecasting accuracy/dispersion related to controlling shareholders pledging equity and the amount of margin call pressure. Analyst characteristics and nonfinancial disclosures proxied by CSR reports are also examined as factors likely to influence the relationship between pledge risk and analysts’ forecast quality.

We find that analysts’ earnings predictions are less accurate and more dispersed as the proportion of shares pledged (pledge ratio) increases and in combination with greater margin call pressure. Pledge ratios are significantly associated with several information risk proxies (i.e. earnings permanence, accruals quality, audit quality, financial restatements, related party transactions and internal control weaknesses), validating the channel through which equity pledges undermine analysts’ forecast quality. The results also demonstrate that forecast quality declines for a wide variety of analysts’ attributes, including high- and low-quality analysts and analysts from small and large brokerage firms. Importantly, nonfinancial disclosures, as proxied by CSR reporting, improve analysts’ forecasts.

We extend the literature by demonstrating that incremental pledge risk increases non-diversifiable information risk; all non-pledging shareholders pay a premium through more diverse and less accurate earnings forecasts. Our study provides important policy implications with economically significant costs to investors associated with insider equity pledges. Our results highlight the benefits of nonfinancial disclosures in China, which has implications for the current debate on the global convergence of CSR reporting.

This research investigates the impact of corporate donations on the cost of equity capital. We argue that corporate donations reduce firm risk and improve reputation, affecting the cost of equity.

We employ a large international sample of 44 countries from 2002 to 2019. We use several econometric methods and conduct a range of sensitivity tests to examine the robustness of findings.

We find that corporate donations reduce the cost of equity capital. In terms of economic significance, the study shows that one standard deviation increase in corporate donations leads to a 12.9 to 14.9 basis point decrease in the cost of equity capital. The additional analyses reveal that donation patterns, country-specific attributes and macroeconomic characteristics likely influence the findings. Our results are robust to a batch of sensitivity tests, including GMM regression analysis and tests with alternative measures for corporate donations and the cost of equity capital.

Our research findings have practical implications. Policymakers can encourage firms to undertake philanthropic activities to reduce business risk, which benefits both firms and investors.

We contribute to the theoretical discussion about the role of corporate philanthropy. We argue that firm risk is reduced due to philanthropic activities such as corporate donations. Overall, our results suggest that corporate donations affect worldwide external financing costs.

In this study, we examine the influence of a firm’s environmental, social, and governance (ESG) performance on analysts’ stock recommendations and earnings forecast accuracy in the Chinese context.

We take a textual analysis approach to analyst research reports issued between 2010 and 2019, and differentiate between two distinct analyst categories: “sustainability analysts,” which refer to those more inclined to incorporate ESG information into their analyses, and “other analysts.”

Our evidence indicates that sustainability analysts tend to be significantly more likely than others to provide positive stock recommendations and demonstrate enhanced accuracy in forecasting earnings for companies with superior ESG performance. Our additional analyses reveal that this finding is particularly prominent for analysts who graduated from institutions emphasizing the protection of the environment, those recognized as star analysts, those affiliated with ESG-oriented brokerages, and forecasts made by analysts in the later part of the sample period. Our findings further indicate that sustainability analysts exhibit a more pronounced negative response when confronted with a negative ESG event.

In general, the evidence from this study reveals the interplay between ESG factors and analyst behavior, offering valuable implications for both financial analysts and sustainable investment strategies.

This study aims to examine the literature on accounting ethics education to capture and synthesise the characteristics of scholars dedicated to this area of research.

Using a combination of PRISMA systematic literature review methods and research profiling, the study collects a sample frame consisting of 278 articles published in peer-reviewed academic journals from 1970 to 2023. The articles were analysed to identify key authors of accounting ethics education research, the institutions conducting this research and the journals publishing this research.

The results indicate that research in accounting ethics education is not dominated by any single institution but is distributed across 225 institutions in 36 countries, with a significant concentration in the United States. Additionally, most articles were published in accounting or business journals, rather than in education-focused journals.

The findings provide insights into the ranking of researchers in accounting ethics education and establish benchmarks among the institutions involved in this research area. Further studies could explore the implications of these findings on future research directions.

This study offers valuable information for academics and institutions seeking to understand the landscape of accounting ethics education research and highlights areas for potential collaboration and development.

This paper addresses a gap in the literature by providing a comprehensive synthesis of the existing research on accounting ethics education and the scholarly community surrounding it.

This paper examines the evolving landscape of accounting and finance research on the Chinese capital market, building on a previous study published at Abacus in 2018.

By incorporating data from 1999 to 2023, our analysis offers a detailed examination of shifts in academic focus, methodological advancements and thematic expansions over the last quarter-century.

The study reveals a substantial increase in accounting and finance publications related to the Chinese capital market in both Tier 1 and Asia-Pacific journals. The dynamic growth of the Chinese capital market during this period reflects profound economic transformations, characterized by technological innovations, sustainability commitments and regulatory reforms.

We conclude that the globally important Chinese capital market has attracted increasing academic attention, significantly advancing the understanding of accounting and finance research in China’s capital market.

The purpose of this study is to analyze the impacts of the COVID-19 pandemic on the performance of companies using a hybrid Multi-Criteria Decision-Making (MCDM) approach. Specifically, the study examines Türkiye’s Top 500 Industrial Enterprises to analyze their performance before and during the pandemic, and to capture their performance in determining investment and production strategy.

To achieve the study’s objectives, the Fuzzy Best-Worst Method (F-BWM) was used to obtain importance levels of performance indicators, decreasing the vagueness in experts’ decision-making preferences. The Measurement Alternatives and Ranking According to Compromise Solution (MARCOS) method was used to rank enterprises based on their performance.

The COVID-19 pandemic has clearly had a substantial impact on the performance of Türkiye’s top 500 industrial enterprises. While some companies suffered decreased sales, others reported that their revenues increased or remained constant during the outbreak. The results reveal that the pandemic caused a shift in the initial ranking outcomes for the first two enterprises.

The study’s limitations include the sample size and the time period under consideration, which may have an impact on the generalizability of the findings.

Decision-makers’ investment, employment and operational decisions were influenced by the impact of the COVID-19 pandemic. The results provide insights for decision-makers on how to achieve higher growth and performance under the pressure of the pandemic.

The study’s practical consequences help decision-makers understand how to attain higher growth and performance in the face of the epidemic.

The originality of this study lies in using a hybrid MCDM approach to examine the impact of the COVID-19 pandemic on company performance. A hybrid MCDM approach is proposed to help decision-makers make the best possible investment and implementation decisions.

This study examines whether and how the age-inverse relationship between the chief executive officer (CEO) and the top management team (TMT) affects corporate misconduct in China’s construction industry. Drawing on social identity theory, we propose that the age-inverse relationship in CEO–TMT may diminish their social identity and further decrease the likelihood of corporate misconduct in construction firms.

Using a longitudinal dataset of firms in China’s construction industry covering the years 2003 through 2021, this study adopted a logit regression model with fixed effects.

The results show that the age-inverse relationship in CEO–TMT is negatively related to corporate misconduct. Further investigations suggest that performance feedback moderates the relationship between the age-inverse relationship in CEO–TMT and corporate misconduct. Firms with an age-inverse relationship between CEOs and TMTs are more likely to engage in fraudulent behavior when performance is above aspirations and less likely to commit fraud when performance is below aspirations.

The sample of this study is limited to China’s construction firms. Drawing on social identity theory, this study explores the relationship between the age-inverse relationship and corporate misconduct in China’s construction industry, which enriches the antecedents of corporate misconduct and contributes to CEO–TMT interface research within construction firms.

This study provides a guideline for construction firms on how to regulate and reduce misconduct. It will offer insights into human resource arrangements within the management of construction firms in an aging context.

Considering that few studies explore fraudulent behavior of construction companies at the upper echelon level, this study focuses on a novel and new antecedent (i.e. age-inverse relationship in CEO–TMT) and its boundary conditions. The findings extend the research on corporate misconduct and strategic leadership in the construction industry.

Corporate ESG performance has attracted widespread attention from various sectors of society. This paper aims to investigate whether analysts’ ESG attention can convey additional information to the market and consequently influence stock pricing efficiency.

Using A-share listed companies from 2014 to 2021 as the research subjects, this paper employs a deep learning algorithm, word2vec, to construct an ESG dictionary. Text analysis is then applied to create an analysts’ ESG attention index, delving into its impact on stock pricing efficiency.

Empirical research reveals that: (1) Analysts' ESG attention effectively enhances stock pricing efficiency, with a more significant impact from analysts’ attention to environmental (E) and social (S) factors compared to governance (G); (2) Further analysis indicates that this effect becomes more pronounced when there is higher disparity in corporate ESG ratings, greater marketization in the province where the company is located, and a higher institutional ownership percentage and (3) The mechanism by which analysts' ESG attention influences stock pricing efficiency is through an elevation in investor attention and stock liquidity. Additionally, it is observed that analysts prioritize ESG information to enhance their reputation and business capabilities.

From the perspective of ESG rating divergence, this paper innovatively uses analyst reports to construct ESG attention indicators and analyzes their impact on the efficiency of stock pricing.