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Environmental, social and governance (ESG) performance has received significant attention around the world. Could robust ESG performance become a new advantage for supporting companies’ outward foreign direct investment (OFDI) in emerging markets? Prior studies have not articulated the nexus between ESG performance and OFDI. This paper aims to conduct both theoretical and empirical work to clarify the effect, especially the mechanisms of ESG performance on companies’ OFDI.

Using the data of A-share listed companies in China from 2010 to 2020, this paper empirically tests the effect and the mechanisms of ESG performance on companies’ OFDI.

Firstly, robust ESG performance increases the likelihood of companies engaging in OFDI and also augments the scale of such investments. Within the realm of ESG, environmental performance, social performance and governance performance all play important roles in fostering OFDI. Secondly, strong ESG performance promotes OFDI by enhancing the competitive edge and alleviating financial constraints. Also, environmental performance, social performance and governance performance individually contribute to supporting competitiveness and mitigating financial constraints. Thirdly, the effect of ESG performance on OFDI is particularly pronounced for companies targeting developed countries, those operating in heavily polluting sectors and those with significant institutional investor presence.

This study advances the applicability of the stakeholder theory in the realm of firm internationalization. Moreover, the findings of this paper provide new strategies for promoting the OFDI of companies in emerging market economies.

For the sake of sustainable development and environmental preservation, it is crucial to develop UV-curable coatings composed of renewable resources. Castor oil, being both bio-based and economical, serves as the focal point of this research paper. The purpose of this research paper is to synthesize, formulate and apply a UV-curable biobased oligomer ECOSAGMA as a wood coating, with a focus on sustainable development and environmental preservation. Castor oil, being both bio-based and economical, serves as the focal point of this research paper.

ECOSAGMA was prepared by reacting epoxidized castor oil with sebacic acid, followed by reaction with glycidyl methacrylate through ring opening reaction. The chemical structure of ECOSAGMA was confirmed by Fourier-Transform infrared spectroscopy, 13C-NMR and 1H-NMR spectroscopy. The synthesized oligomer was used for UV-curable coating formulations by combining it with varying amounts of TMPTA from 10 to 40 wt.% and studied for their rheological properties. The UV curable formulations were co-photopolymerized into thin coatings and were thoroughly examined based on thermal, chemical and mechanical properties.

The UV-cured coating containing ECOSAGMA and TMPTA exhibits exceptional mechanical, chemical and thermal properties, underscoring their potential for deployment in real-world application. It is observed that an increase in the concentration of TMPTA is associated with a notable enhancement in the properties of the UV-cured coatings. The UV-cured wood coating, composed of 40 wt.% TMPTA, demonstrates remarkable stain resistance properties.

In conclusion, by embracing eco-friendly and economically conscious principles., it is evident that this synthesized novel castor oil-based oligomer offers a range of valuable properties to the coating such as stain resistance and thermal stability as well as characteristics such as gloss, hardness, adhesion and chemical resistance.

This systematic review aims to comprehensively explore the existing literature on the use of corporate communication within the realm of social media.

A total of 136 peer-reviewed journal articles are explored and analysed using both performance and bibliometric analysis.

This review identifies five main findings: (1) trends in corporate social media research that highlight the growth trajectory of research on social media use for corporate disclosure, (2) geographical coverage of studies indicating the concentration of research in certain regions, such as the USA, followed by China and the UK, with notable gaps in others, such as developing countries, (3) theoretical frameworks employed demonstrate that various theoretical frameworks are utilized, although a significant portion of the studies do not specify any theoretical underpinning, (4) social media platforms studied, confirming Twitter to be the most studied channel followed by Facebook and (5) thematic analysis of articles on disclosure type that categorized the articles using bibliometric analysis into five themes of disclosure: general disclosure, corporate social responsibility-related information, financial information, CEO announcements and strategic news communication. A subsequent cross-theme analysis classifies disclosure determinants and consequences of corporate social media usage.

Through a comprehensive and systematic analysis of existing research, this review offers novel insights into the current state of corporate communication on social media. It consolidates current knowledge, highlights under-explored areas in the existing literature and proposes new directions and potential avenues for future research.

Influencer marketing has emerged as a key strategy for brands to promote green products. The effectiveness of virtual influencers – a newer type of endorser – for these products remains unclear. This study aims to compare the effectiveness of virtual and human influencers in promoting green products and to uncover the key mechanisms that drive their influence.

In this research, the hypotheses were examined across three experimental studies. Study 1 initially investigated the effectiveness of virtual influencers in endorsing green products. Study 2 identified perceived altruistic motivation and perceived congruence of product and influencer as key mechanisms. Study 3 explored the moderating effect of language type (rational vs emotional).

The findings indicate that virtual influencers are generally less effective than human influencers in promoting green products, largely due to lower perceived altruistic motivation and congruence. Yet, using rational language in promotional posts can enhance the effectiveness of virtual influencers in endorsing these products.

This study combines the mind perception theory with the match-up hypothesis to explore the intrinsic mechanisms of perceived altruistic motivation and congruence, specifically from an emotional perspective, based on the unique attributes of virtual influencers and green products. These insights guide brands in selecting suitable endorsers for green products in the context of increasing environmental awareness and digitalization.

The purpose of this study is to systematically investigate the novel phenomenon of rail corrugation on small radius curves with rail joints in mountainous city metros, characterized by the coexistence of short and long wavelengths (30–40 mm and 150–200 mm) on the low rail.

The finite element model of the wheel-rail system in the section with rail joint is constructed based on field surveys. The friction-coupled vibration characteristics of the wheel-rail system are studied from the perspective of friction self-excited vibration of the wheel-rail system and feedback vibration of the rail irregularity.

The rail corrugation with short wavelength is primarily induced by the friction self-excited vibration of wheel-rail system. In contrast, the rail corrugation with long wavelength is predominantly caused by the feedback vibration of rail joint irregularity. Additionally, the feedback vibration of corrugated irregularity accelerates the progression of corrugation depth without triggering the emergence of rail corrugation with new wavelength.

The research advances the understanding of the vibration inducement behind rail corrugation in mountainous city metros.

Current multi-source image fusion methods frequently overlook the issue of detailed features when employing deep learning technology, resulting in inadequate target feature information. In real-world mission scenarios, such as military information acquisition or medical image enhancement, the prominence of target feature information is of paramount importance. To address these challenges, this paper introduces a novel infrared-visible light fusion model.

Leveraging the foundational architecture of the traditional DenseFuse model, this paper optimizes the backbone network structure and incorporates a Unique Feature Encoder (UFE) to meticulously extract the distinctive features inherent in the two images. Furthermore, it integrates the Convolutional Block Attention Module (CBAM) and the Squeeze and Excitation Network (SE) to enhance and replace the original spatial and channel attention mechanisms.

Compared to other methods such as IFCNN, NestFuse, DenseFuse, etc., the values of entropy, standard deviation, and mutual information index of the method presented in this paper can reach 6.9985, 82.6652, and 13.6022, respectively, which are significantly improved compared with other methods.

This paper presents a UFEFusion framework that synergizes with the CBAM attention mechanism to markedly augment the extraction of detailed features relative to other methods. Moreover, the framework adeptly extracts and amplifies unique features from disparate images, thereby elevating the overall feature representation capability.

This paper aims to examine the antecedents and performance outcomes of proactive and reactive knowledge-sharing behaviour. Specifically, it investigates from the employee’s perspective how human resource management, with the system of human resource (HR) practices and work climate, influences proactive and reactive knowledge-sharing behaviours via the employees’ interest-based motivation.

For the main hypotheses, a moderated mediation model was tested using survey-based data from 400 employees from Poland and structural equation modelling analyses. Next, the authors used data from 143 employee supervisor dyads (subsample data) to test the employee performance outcomes of knowledge sharing.

The results show that commitment-based HR practices are positively related to knowledge-sharing behaviour via autonomous motivation when employees perceive a cooperative climate in the workplace. Furthermore, there are motivational and outcome differences between sharing knowledge reactively and proactively. External motivation is detrimental to reactive knowledge sharing, while introjected motivation is positively related to proactive knowledge sharing. Next, while proactive knowledge-sharing is related to better performance, reactive knowledge-sharing has no performance implications for employees.

From the managerial perspective, this study suggests that to facilitate knowledge sharing, managers should align the implementation of commitment-based HR practices with a cooperative climate in the work environment.

By differentiating proactive and reactive knowledge-sharing behaviour and examining the contingent role of cooperative psychological climate, the study explains the mixed results of external and introjected motivation to share knowledge. This study also provides more specific results on the performance outcomes of knowledge givers, showing that performance effects should not be taken for granted.

Fashion marketers are adopting attractive virtual personalities to replace human influencers on social media, but the impact of consumer bias against virtual influencer acceptance is not fully understood. Drawing upon match-up hypothesis, attribution theory and speciesism against artificial intelligence (AI), this research investigates how speciesism shapes the influencer-product attractiveness transference in AI-powered influencer marketing for fashion products.

Three studies were conducted (N = 1,385) to test the influencer-product attractiveness transference, the moderating role of influencer type and the moderated moderating role of speciesism against AI.

Our studies validated the attractiveness transference and revealed that influencers’ attractiveness promotes purchase intention via perceived product attractiveness. The adoption of virtual (vs human) influencers weakens the attractiveness transference and attenuates the mediating effect. Low speciesism boosts the effectiveness of virtual influencers, such that attractiveness transference disappears only when high-speciesism consumers react to virtual influencers.

Our findings clarify how influencers’ physical appearance, AI application and speciesism together impact interactive fashion marketing, offering practical insights into successful influencer strategies on social media.

Virtual idols have entered the golden period as the main form of future digital people. However, existing studies only focus on a single idol type and partial role relationships related to virtual idols, lacking synthesized insights. To address these gaps, this paper summarizes different types of virtual idols and all role relationships to achieve a comprehensive literature review.

Based on the business ecosystem theory, this paper constructs a business role ecosystem framework for virtual idols from the two subsystems of value co-creation and value realization.

Firstly, we extract common characteristics and the generalized definition applicable to diverse idol types. Secondly, we find that there are commonalities and differences in the significant characteristics of virtual idols in different application fields. Thirdly, literature in the value co-creation subsystem mainly focuses on co-creation mechanisms in the role relationship between idols and demanders (RRID). A few focus on virtual idols’ constructions in the role relationship between producers and idols (RRPI) and co-creation phenomena in the role relationship between demanders and producers (RRDP). Finally, literature in the value realization subsystem mainly focuses on consumer attitudes and realization mechanisms in RRID. A few focus on realization phenomena in the role relationship between producers and tripartite enterprises (RRPT) and RRPI.

This paper points out future implementing directions of industry practitioners, gives strategies to promote economic value realizations and emphasizes the importance of cultural communication.

This paper discusses the existing theoretical gaps and possible future research directions regarding characteristics, applications and role relationships.

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.