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From the perspective of local government tax administration, the impact of geographic dispersion on the corporate tax burden is investigated in this paper.

Using unbalanced panel data with a sample of listed companies from 2003 to 2020 in China, this paper focuses on the effect of geographic dispersion on corporate tax burden and the mechanisms.

It is found that corporate tax burden is positively related to geographic dispersion. It is also found that geographic dispersion affects the corporate tax burden by increasing the effort of local government tax administration. In addition, the relation between geographic dispersion and corporate tax burden is more pronounced for local SOEs prior to the implementation of Golden Tax Project III and in cases where local governments face stronger financial pressure to obtain revenue.

This study has important implications for the promotion of the coordinated development of the regional economy, as well as the legalization, modernization and informatization of tax administration.

The connection between digital manufacturing technologies (Industry 4.0) and the environment has sparked discussions on firms' disclosure of negative information on pollutant emissions and the pursuit of positive environmental outcomes. However, very few studies explore how it relates to a firm's robot usage and its mechanism. The purpose of this paper is to investigate the impacts of robot penetration on firms' environmental governance in China.

The ordered probit model (and probit model) are employed and empirically tested with a sample of 1,579 Chinese listed firms from 2010 to 2019.

The study reveals a negative relationship between robot usage and the disclosure of negative indicators and a U-shaped relationship between robot usage and positive environmental outcomes. Among the sample, nonstate-owned enterprises (SOEs) display unsatisfactory performance, while heavily polluting industries disclose more information on pollutant emissions. The robot–environmental governance nexus is conditional on firm size, capital intensity and local economic development.

The study proposes a fresh view of corporate environmental governance to assess the environmental implications of robot adoption. It also contributes to identifying the curvilinear, moderating and heterogenous effects in the robot–environment nexus. The results provide rich policy implications for the development of industrial intelligence and corporate environmental governance in the circular economy (CE) context.

In order to make the construction industry develop in the direction of greening, this paper analyzes whether the application of intelligent technology in prefabricated buildings can achieve carbon emission reduction, starting from the problems of weak technology and insufficient encouragement policies in the prefabricated building industry. It also designs dynamic and adjustable incentives for the smart transformation of prefabricated buildings and makes recommendations to facilitate the transformation of assembly manufacturers into “smart factories”.

This paper takes the intelligent technology for carbon reduction, energy efficiency and policy design in the prefabricated buildings industry as the starting point. Based on in-depth expert interviews and questionnaire survey data, a linear multiple regression model is used to establish an association network of intelligent technology in the production and transportation, construction, operation and maintenance, demolition and scrapping stages. On this basis, an evolutionary game theory is used to construct a smart transformation and carbon reduction utility game model between the government and manufacturers, and relevant suggestions for smart empowerment of green construction development technology combinations and policy settings are proposed.

An assembly manufacturing plant with smart empowerment is an important way to achieve green and sustainable development in the construction industry. Among them, BIM and IoT have made a greater impact on carbon emission reduction of prefabricated buildings in all stages of the whole life cycle. The government’s proposed energy efficiency incentives and environmental tax amount will effectively increase companies' motivation for smart transformation of prefabricated buildings. However, when the environmental tax amount is low, the government should strengthen the regulation of the industry in order to increase the speed of smart transformation of assembly manufacturers. Therefore, a reasonable setting of the environmental tax rate and energy-saving incentives and flexible adjustment of the regulatory efforts can maximize the functional utility of the government in the process of smart transformation.

This paper focuses on the impact of intelligent technologies on the overall carbon emissions of the industry and provides an evolutionary analysis of the strategic game between the government and assembly manufacturers, the main players in the smart transformation process of prefabricated buildings. However, smart technologies for different categories of assembly manufacturing plants and strategic options for a wider range of stakeholders have not been examined in depth.

Different from existing research, this study focuses on exploring the strategic game between the government and assembly manufacturers in the smart transformation of prefabricated buildings. It provides an innovative explanation of the connection between intelligent technology and carbon emissions. The study develops an evolutionary game model for both parties, addressing the research gap on the combined effects of policy incentives and intelligent technology on carbon reduction and efficiency improvement in the prefabricated buildings industry. This research not only offers practical reference for the government in designing incentive mechanisms and establishing regulatory systems but also provides feasible practical guidance for the smart transformation and carbon reduction efforts of assembly manufacturing plants.

Recently, short-form video apps, as a new form of social media, have attracted users and rapidly emerged by virtue of their personalized recommendation algorithms, interesting forms of live interaction, and diverse interactive functions, which may lead to excessive use. From the perspective of IT affordances, this study combines the cognitive-affective-behavioral model and perceived values theory to examine the formation mechanism of the excessive use of short-form video apps.

We surveyed a total of 351 users who have used Tiktok, a typical short-form video app, and used their questionnaires to test the research model.

Searching affordance has a positive impact on perceived information value and perceived entertainment value. Furthermore, meta-voicing, recommending, and livestreaming affordance have a positive impact on perceived information value, perceived entertainment value, and perceived social networking value, which also have a positive impact on negative affect anticipation. In addition, negative affect anticipation is significantly positively correlated with excessive use.

In terms of theory, this study introduces the theory of IT affordances and perceived values into the cognitive-affective-behavioral model, to the best of our knowledge, for the first time. Furthermore, it conducts situational research on the formation mechanism of excessive use of short-form video apps and makes up for the lack of studying of excessive use behavior from the perspective of technical factors.

Motivated by the real-world practice of the thriving e-commerce, manufacturers are transcending traditional boundaries of merely producing and selling directly by implementing encroachment. Concurrently, supply chain (SC) members who overlook the corporate social responsibility (CSR) sharing will be left behind, which is closely linked to their profits. This paper aims to investigate a better way to share CSR under the scenarios of manufacturer encroachment and no-encroachment.

This paper constructs game-theoretic models in a SC consisting of a manufacturer (M) and a retailer (R), where the manufacturer can sell products by retailing, and may sell directly by implicating encroachment. The manufacturer and retailer jointly consider whether to share CSR and the proportion of it by taking consumer surplus into account. Furthermore, equilibriums for each model are derived using backward induction. Then, the authors analyse the impact of CSR sharing proportion and compare the equilibrium outcomes under different scenarios. Finally, the numerical analyses are presented to verify the results.

Several interesting results are found in this paper. First, the retailer shares more CSR can benefit SC members and social welfare when the manufacturer does not implement encroachment. However, the results may change which is decided by the unit cost of encroachment when the manufacturer does so. Second, the proportion of CSR shared by manufacturer and the unit cost of encroachment has an interactive impact on equilibrium outcomes. Finally, both manufacturer encroachment and SC members share CSR may be the best for the perspective of SC members and consumers.

Based on the analytical results, this paper provides novel managerial implications to assist manufacturer and retailer in determining the optimal strategies for CSR sharing and encroachment. Furthermore, the appropriate proportion of CSR shared by manufacturer and the unit cost of encroachment may let manufacturer, retailer and consumer surplus achieve a win-win-win situation.

To the best of the authors’ knowledge, this paper is the first attempt to explore the strategy of CSR sharing under the scenarios of manufacturer encroachment and no-encroachment.

Innovation quality is a critical component of enterprise innovation. Prior research primarily focuses on company-level and external policy-level factors that affect innovation quality, while ignoring social-level factors. Based on institutional isomorphism theory, this study examines how the innovation quality of three-dimensional institutional equivalence, which is an important and unique reference group for firms to follow the “law of imitation of close preference”, affects the likelihood of firms' innovation quality.

This study conducts firm random effects and industry/year fixed effects models using China's listed companies from 2002 to 2021.

This study finds that compared with the innovation quality of its other industry, community, or network peers, the innovation quality of three-dimensional institutional equivalence has a greater impact on firm innovation quality. Furthermore, technological intensity significantly increases the effect of three-dimensional institutional equivalence on focal company innovation quality, while financing constraints significantly attenuate this effect. Additionally, when there is no institutional equivalent, the innovation quality of network, industry, and community peers has significant positive effects on enterprise innovation quality. Heterogeneity analysis also indicates that, under the conditions of non-state-owned enterprises, a low regional legal environment, or low regional factor market development, three-dimensional institutional equivalence contributes significantly to firm innovation quality.

This study focuses on the effect of three-dimensional institutional equivalence on Chinese enterprises' innovation quality. Nonetheless, research samples from other countries are not considered in this study.

This study explores the impact of three-dimensional institutional equivalence on firm innovation quality within a systematic theoretical framework and incorporates firm attributes into this framework.

As the complexity and uncertainty of infrastructural megaprojects challenge traditional management models, there is an increasing focus on value co-creation as an organizational strategy to streamline management. However, the role of value co-creation behavior in facilitating the value realization process remains underexplored. This study examines how justice perception (distributive, procedural and interactional justice) improves contractor value co-creation behavior, focusing on the mediating role of psychological ownership.

Ten hypotheses in the proposed research model were tested through partial least squares structural equation modeling using 199 valid questionnaires from China.

The results show that contractor value co-creation behavior is directly and positively influenced by procedural, distributive and interactional justice and indirectly influenced by them through the underlying psychological mechanism of psychological ownership.

The findings fill a knowledge gap by examining the effect of justice perception on contractor value co-creation behavior based on social exchange theory. Discovering justice perception will contribute to contractor value co-creation behavior, and psychological ownership mediates this relationship.

Sharing project information is critical for the success of medical crowdfunding campaigns. However, few users share medical crowdfunding projects on their social networks, and the sharing behavior of medical crowdfunding projects on social networking sites has not been well studied. Therefore, this study explored the factors and potential mechanisms influencing users’ sharing behaviors on networking sites.

A research model was developed based on the attribution-affect model of helping and social capital theory. Data were collected using a longitudinal survey. Partial least squares structural equation modeling was used to analyze the collected data. We conducted post hoc analyses to validate the results of the quantitative analysis.

The analysis results verified the effects of perceived external attribution, perceived uncontrollable attributions, and perceived unstable attributions on sympathy and identified the effect of sympathy and social characteristics of medical crowdfunding users on sharing behavior.

This research provides a comprehensive theoretical understanding of users’ sharing behavior characteristics and provides implications for enhancing the efficiency of medical crowdfunding activities.

The purpose of this study is to investigate the effects of different bullet screen types (functional vs social) on the continuous watching intention of consumers, as well as the influence mechanism. In addition, this study analyses the moderating role of consumer motivational orientation on the above effects.

First, objective data were obtained through the crawler to test the proposed hypotheses. An objective data analysis (417 group sample) was conducted to analyse the relationship between the percentage of social bullet screens and consumers sustained growth ratio to indirectly test the primary effect. Second, a questionnaire survey was conducted to test (176 questionnaires) the mediating role of perceived social crowding. Finally, a simulated online contextual experiment (340 participants) is conducted to explore the moderating role of consumer motivational orientation.

First, functional bullet screens produce higher continuous watching intention and lower perceived social crowding than social bullet screens. Second, perceived social crowding mediates the relationship between bullet screen type and continuous watching intention. Third, consumers' motivational orientation type (task-motivated vs recreation-motivated) moderates the relationship among bullet screen type, perceived social crowding and continuous watching intention.

The results of this study shed light on the differential impact of different types of bullet screens (functional and social) on consumers' continuous watching intentions, which makes up for the lack of research on the content of bullet screens in the field of livestreaming. Meanwhile, compared with the previous positive psychological research perspective, this study explores the intermediate mechanism of bullet screen type on consumers' continuous watching intention through a negative psychological perspective, which helps e-commerce companies and streamers better understand the differential impact of different bullet screens. Finally, this study explores the joint influence effect of bullet screen and consumer motivation type, which fills the theoretical research gap of consumer motivation orientation type in the category of live-streaming.

In the construction of charging piles, traditional gas stations possess significant advantages in terms of regional and financial resources. The transformation of gas stations into “refueling+charging” integrated gas stations relies on charging pile manufacturers and government, involving coordination issues with them. This paper aims to propose a joint coordination contract based on the principles of cost-sharing and revenue-sharing. The objective is to achieve systemic coordination among integrated gas stations, charging pile manufacturers, and the government, optimizing the planning of the quantity of charging piles and charging prices.

We have constructed an operational system model based on the Stackelberg game between charging pile manufacturers, integrated gas stations, and government. We have analyzed the optimal quantity of charging piles and charging prices under the impact of government subsidy policies in both decentralized and centralized operation scenarios. Additionally, we have proposed a joint coordination contract based on cost-sharing and revenue-sharing to coordinate this tripartite operational system.

The study reveals that, under simple cooperative contracts, the optimal decision does not yield maximum profits for the operational system due to the “double-marginal effect”. However, under the impact of the joint coordination contract, which combines cost-sharing and revenue-sharing as proposed in this paper, gas stations will consider the charging pile manufacturer’s costs and government subsidies when determining the optimal quantity and price. This not only achieves system coordination but also results in Pareto improvement in the benefits of all system members by adjusting contract parameters.

The value of this research lies in its insights into operational strategies for the construction of charging piles for electric vehicles. By analyzing optimal decisions under different contract arrangements, the study provides guidance to relevant stakeholders, enabling the operational system to achieve greater efficiency and coordination and realize more extensive Pareto improvements. Furthermore, it extends the application of coordination contract theory in the context of charging pile construction and operations.