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In the face of frequent supply chain disruptions, this study aims to identify the relationships between human capital (HC), digital supply chain practice (DSCP) and supply chain robustness and resilience (i.e. SCRO and SCRE).

To examine the proposed conceptual model based on the resource-based view and organizational information processing theory, an empirical study was conducted using a sample of Chinese manufacturers. Hierarchical regression is applied to understand the direct effect, mediating effect and moderating effect among HC, DSCP, SCRO, SCRE and digital culture.

The results reveal that HC positively influences digital maturity and supply chain resilience. DSCP positively affects both SCRO and SCRE. However, HC does not significantly influence the adoption of digital tools, and only employees’ capital has a positive relationship with SCRO. In addition, the moderating effect of digital culture on the relationship between HC and DSCP was examined.

As an early exploration of the relationships among HC, DSCP, SCRO and SCRE, this study enriches the literature by offering new insights and responding to the call for more empirical research and theoretical application. It emphasizes the importance of HC and DSCP as strategic resources and highlights the need for a digital culture to implement DSCP.

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.

We examine how superstition shapes corporate tax avoidance and do so by taking a risk perspective and focusing on the zodiac-year belief prevalent in China.

We adopt a difference-in-differences research design to compare the degree of corporate tax avoidance in the CEOs’ zodiac year with that in the adjacent years. We do propensity-score matching to form a sample of Chinese listed firms for the regression analysis.

We find causal evidence that firms exhibit a greater magnitude of tax avoidance in the CEOs’ zodiac years, a result attributable to relatively weak tax enforcement in the Chinese context. We also find that the zodiac-year effect on corporate tax avoidance is more pronounced for firms with tight financial constraints, firms with high business risk, firms headquartered in regions with a high degree of superstition and non-state-owned firms.

This study is the first to show that superstition is a determinant factor of tax avoidance and contributes to the tax literature by shedding light on the behavioral risk factors that shape corporate tax avoidance. We take the perspective of CEOs’ risk appetite to analyze how tax avoidance is influenced by the CEOs’ trade-off between the costs and benefits of avoiding taxes. Our results suggest that, when CEOs are more risk-averse, they attach more importance to financial risk than the risk of reputational losses and litigation associated with corporate tax avoidance. The findings imply that tax avoidance can be curbed by increasing (or decreasing) the tax (financial) risk confronting the CEOs.

Managing knowledge is relevant for the innovativeness of an organization. The innovation of the organization currently aligns with the environment and applies green innovation concepts. Knowledge management (KM) is a key to fostering green innovation and to saving the environment from unnecessary pollution. In line with this, this study aims to evaluate the relationship between KM and green innovation in the literature from 2000 to 2023 synthesize and suggest future directions.

This study used the preferred reporting items for systematic review and meta-analysis technique to identify eligible articles. The papers were identified from the Web of Science core collection and ScienceDirect databases. The results were presented using tables, graphs and the co-occurrence of citations was analyzed using VOSviewer software.

From the review, the authors were assured that there is a strong relationship between KM practices and green innovation in different organizations. Some papers were supported by different theories. From the total of 48 papers, 16 have not mentioned the theories applied in their studies. The geographical distribution of the papers is asymmetrical. Asian and European scholars published more papers. The papers distribution across publishers also varies. For instance, Elsevier and Emerald Group Publishing Ltd. published 29 papers and the remaining papers were published in BMC, Springer, Frontiers Media Sa, IEEE-Inst Electrical Electronics Engineers Inc., MDPI, Routledge Journals and Taylor & Francis Ltd. Major themes were identified and future research directions were forwarded.

The limitation of this review is the authors generated the papers from two databases (WoS and ScienceDirect). This paper does not consider other databases (Scopus, dimensions, etc.) papers. This can be considered as a limitation of this review.

The review is original by integrating PARISMA and bibliometric analysis method (VOS Viewer). The paper tried to explore the role of KM on green innovation.

The purpose of this paper is to investigate the role of institutional investors in the cost of equity for Chinese firms, especially state-owned enterprises (SOEs).

By using data from Chinese firms with a unique state ownership structure, we provide empirical evidence on whether institutional investors can help reduce the cost of equity for SOEs and non-SOEs, respectively, and if so, identify the underlying channels.

We find that an increase in the shareholdings of institutions, especially independent institutions, can lead to a reduction in the cost of equity. This effect is particularly prominent in SOEs compared to non-SOEs. Moreover, institutional investors promote corporate social responsibility activities and innovation activities of invested firms, thereby reducing the cost of equity.

This paper contributes to a comprehensive understanding of the effects of institutional shareholdings with heterogeneity on the cost of equity and their influential mechanisms in the process of mixed ownership reform.

The purpose of this study is to provide evidence that government financing behavior has an impact on the outward foreign direct investment (OFDI) of enterprises.

This paper uses debt data from local government financing vehicles to measure the local government debt in China. Based on the data of listed manufacturing firms in China from 2010 to 2018, this paper uses the Tobit model to verify the impact of local government debt and firms' OFDI.

The results indicate that local government debt impedes firms' OFDI, with a more pronounced impact on state-owned enterprises (SOEs) and those with higher political connections. Furthermore, our study suggests that the dampening effect of local governments on firms' OFDI is mitigated in regions following the implementation of the Local Government Debt Management Act.

This study verifies the negative impact of local government debt activity on firms' overseas investments. This is not due to debt crowding out, but rather to the fact that local governments prefer to keep resources locally to stimulate the economy. This paper offers novel insights into the theoretical mechanisms by which local government behavior influences firms' investment activities in emerging markets.

This study aims to investigate how the frame orientation format and visual content of tourism short videos interact to influence tourists’ travel intention.

Two scenario-based experiments were designed and conducted through Credamo. The researchers enrolled 187 participants for Study 1 using convenience sampling, measuring the impact of video frame orientation and visual content on travel intention by conducting a two-factor analysis of covariance. Study 2 retested the interaction effect using 237 sample data and conducted bootstrapping to examine the serially mediating effect of imagery fluency and travel inspiration.

Frame orientation formats and visual content interactively affect the video audience’s travel intention: For site-centric tourism short videos, the horizontal frame orientation format can help inspire audiences’ travel intention; However, for activity-centric tourism short videos, the vertical frame orientation format is more suitable. Imagery fluency and travel inspiration have serially mediated effects in the above interactions.

Destination marketers can use a combination of vertical format and activity-centric content (or horizontal format and site-centric content) to ensure the marketing effectiveness of short videos.

This study explores how frame orientation and visual content interact to influence video audiences’ travel intention. The findings challenge the traditional understanding of frame orientation selection in short videos, provide a meaningful extension of construal-level theory and contribute to the research on visual effects in short tourism videos.

本文旨在研究旅游短视频的画面方向格式和视觉内容如何交互影响游客的出游意愿。

本研究利用见数平台开展了两个情景实验。实验1招募了187名被试者, 利用双因素方差分析测量了视频画面方向和视觉内容对出游意愿的交互效应。实验2利用237个样本数复测了交互效应, 并验证了图像流畅性和旅游灵感对上述交互效应的链式中介作用。

框架方向格式和视觉内容交互影响视频受众的旅游意向：对于以景点为中心的旅游短视频而言, 水平方向的画面形式有助于激发受众的出游意愿; 但对于以活动为中心的旅游短视频而言, 垂直方向的画面形式更为适合。在上述交互作用中, 图像流畅度和旅游灵感具有链式中介效应。

目的地营销人员可以将垂直格式和以活动为中心的内容（或水平格式和以景点为中心的内容）结合起来使用, 以确保短视频的营销效果。

本研究探讨了框架取向和视觉内容如何相互作用并影响视频受众的出游意愿。研究结果挑战了关于短视频中画面方向选择的传统理解, 为旅游短视频构图相关理论提供了有意义的延伸, 并为旅游短视频中视觉效果的研究做出了贡献。

Este estudio investiga cómo el formato de orientación del marco y el contenido visual de los vídeos cortos turísticos interactúan para influir en la intención de viaje de los turistas.

Se diseñaron y llevaron a cabo dos experimentos basados en escenarios a través de Credamo. Los investigadores reclutaron a 187 participantes para el Estudio 1 mediante un muestreo de conveniencia, y midieron el impacto de la orientación del fotograma de vídeo y el contenido visual en la intención de viajar realizando un análisis de covarianza de dos factores. El Estudio 2 volvió a probar el efecto de interacción utilizando 237 datos de muestra y realizó bootstrapping para examinar el efecto de mediación en serie de la fluidez de las imágenes y la inspiración para viajar.

Los formatos de orientación de los fotogramas y el contenido visual influyen de forma interactiva en la intención de viajar del público del vídeo: Para los vídeos turísticos de corta duración centrados en un lugar, el formato de orientación horizontal puede ayudar a inspirar la intención de viajar del público; sin embargo, para los vídeos turísticos de corta duración centrados en una actividad, el formato de orientación vertical es más adecuado. La fluidez de las imágenes y la inspiración para viajar tienen efectos mediados en serie en las interacciones mencionadas.

Los responsables de marketing de destinos pueden utilizar una combinación de formato vertical y contenido centrado en la actividad (o formato horizontal y contenido centrado en el sitio) para garantizar la eficacia de marketing de los vídeos cortos.

Este estudio explora cómo la orientación del encuadre y el contenido visual interactúan para influir en la intención de viaje de los espectadores de vídeos. Los resultados cuestionan la interpretación tradicional de la selección de la orientación del encuadre en los vídeos cortos, proporcionan una ampliación significativa de la teoría del nivel de construcción y contribuyen a la investigación sobre los efectos visuales en los vídeos turísticos cortos.

In the dynamic landscape of 2023, global challenges are amplified by escalating conflicts and the COVID-19 aftermath. Developing nations like Vietnam face a critical juncture, requiring diversified economies for enhanced livelihoods and poverty reduction. However, this growth necessitates increased energy consumption, potentially escalating carbon emissions. Green innovation (GI) emerges as a beacon of hope, offering products and services designed for a minimal carbon footprint. Beyond socio-economic advancement, GI aligns with sustainable development goals. This study aims to  examine the influence of knowledge management (KM) and digitalization (DG) on GI, particularly in sustainable competitive advantage.

Using structural equation modeling and drawing upon a survey administered to 301 Vietnamese enterprises.

The findings illuminate diverse underpinnings between green product and process innovation, unravel the intricate relationship between KM, DG and GI, and provide crucial insights for firms seeking sustainable competitive edges.

This multidimensional approach significantly enriches the understanding of these pivotal elements in contemporary business landscapes.

High-speed turnouts are more complex in structure and thus may cause abnormal vibration of high-speed train car body, affecting driving safety and passenger riding experience. Therefore, it is necessary to analyze the data characteristics of continuous hunting of high-speed trains passing through turnouts and propose a diagnostic method for engineering applications.

First, Complete Ensemble Empirical Mode Decomposition with Adaptive Noise (CEEMDAN) is performed to determine the first characteristic component of the car body’s lateral acceleration. Then, the Short-Time Fourier Transform (STFT) is performed to calculate the marginal spectra. Finally, the presence of a continuous hunting problem is determined based on the results of the comparison calculations and diagnostic thresholds. To improve computational efficiency, permutation entropy (PE) is used as a fast indicator to identify turnouts with potential problems.

Under continuous hunting conditions, the PE is less than 0.90; the ratio of the maximum peak value of the signal component to the original signal peak value exceeded 0.7, and there is an energy band in the STFT time-frequency map, which corresponds to a frequency distribution range of 1–2 Hz.

The research results have revealed the lateral vibration characteristics of the high-speed train’s car body during continuous hunting when passing through turnouts. On this basis, an effective diagnostic method has been proposed. With a focus on practical engineering applications, a rapid screening index for identifying potential issues has been proposed, significantly enhancing the efficiency of diagnostic processes.

Performance optimization algorithms based on node attributes are of great importance for sharding blockchain systems. Currently, existing studies on blockchain sharding algorithms consider only random selection sharding strategies. However, the random selection strategy does not perfectly utilize the performance of a node to break the bottleneck of blockchain performance.

This paper proposes a blockchain sharding algorithm called TOPSIS Optimization Sharding System (TOSS), which is based on entropy weight method, relative Euclidean distance and the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS). It defines a multi-attribute matrix to assess node performance and applies TOPSIS for scoring nodes. Then, an algorithm based on the TOPSIS method is proposed to calculate the performance score of each data node. In addition, an entropy weighting method is introduced to obtain the weights of each attribute to balance the impact of dimensional differences of attributes on the attribute weights. Nodes are ranked by composite scores to guide partitioning.

The effectiveness of the proposed algorithm in this paper is verified by comparing it with various comparative algorithms. The experimental results show that the TOSS algorithm outperforms the comparison algorithms in terms of performance improvement for the blockchain system, and the throughput metrics are improved by about 20% in comparison.

This study introduces a novel approach to blockchain sharding by incorporating the entropy weight method and relative Euclidean distance TOPSIS into the sharding process. This approach allows for a more effective utilization of node performance attributes, leading to significant improvements in system throughput and overall performance, addressing the limitations of the random selection strategy commonly used in existing algorithms.