Search results

The purpose of this study is to inquire about the structural possibility of “fair value” accounting being used to commit and conceal financial crimes such as fraud, theft, money laundering, tax evasion and corruption.

This study builds on the embezzler test, a recently developed test that examines whether normative architectures are sufficiently well equipped to cope with illicit financial flows that cross the boundaries of organizations and countries. This test was applied to both the entire “fair value” system and the “fair value” accounting that have been gradually introduced in modified historical cost accounting systems.

“Fair value” accounting is formulated in such a manner that it does not provide a means of detecting and penalizing potential criminals. Therefore, owing to the malfunctioning of its normative architecture, evidence of criminal wrongdoing that could be associated with “fair value” accounting systems is difficult to find because of the deprivation of mechanisms for detection and subsequent disciplining. Indeed, rather than reduce financial crime, “fair value” accounting reduces the possibility of finding criminal evidence.

A new research field can explore how “fair value” accounting allows financial crimes such as fraud, theft, money laundering, tax evasion and corruption to remain undetected and unpunished.

Unless private accounting standard setters as IASB and FASB can solve this fundamental problem regarding financial crime detection and penalizing, the case can be made for the phasing out of “fair value” accounting systems. The return of accounting norms to the government sphere may be a necessary pathway. This can only happen if policymakers produce necessary legislation.

To present a new research argument against “fair value” accounting systems, which demonstrates the limitations and fragilities of this accounting system regarding illicit financial flows and other financial crimes that rely on illicit financial flows.

This study aims to examine the over 60-year evolution of behavioral accounting research (BAR), with the main aim of critically and accurately tracing its past, present and future.

This study used Scopus and Google Scholar databases to collect 2,263 articles of BAR published on relevant accounting journals. Thus, this study used Bibliometrix to provide a temporal overview of articles and a temporally oriented network co-occurrence analysis of BAR topics.

This study retraces the history of BAR since its origins and, also on the basis of triggering events inside (e.g. Nobel Prizes for behavioral economics studies) and outside (e.g. accounting scandals) the academic debate, this study critically discusses the evolution and interconnections of BAR topics. Then, future research is addressed toward main promising avenues, thus integrating recent technological applications into the behavioral accounting experimental designs to improve their external validity, exploring the potential positive effects of professionals’ heuristics in performing accounting tasks under certain environmental conditions, exploiting behavioral accounting frameworks to analyze and improve sustainability reporting and sustainability performance management.

Although BAR is rich of contributions, including subfields and contaminations, it lacks a holistic evaluation of its origins, development and future perspectives. In this vein, to the best of the authors’ knowledge, this is the first study to use a bibliometric analysis to evaluate the evolution of BAR.

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.

The purpose of this study is to explore how digital construction policy (DCP) drives enterprise green innovation (EGI) from an information processing theory (IPT) perspective, including the mediating mechanisms of market information accessibility and operational risk, the moderating role of intellectual property protection (IPP) and product market competition (PMC) and the heterogeneous effects of ownership, Internet development and managerial ability.

Based on the matched panel data of A-share listed enterprises from 2011 to 2019 and the Broadband China policy as a quasinatural experiment, this study investigates the impact of DCP on EGI by constructing a multi-time point difference-indifferences (DID) model.

Digital construction policies can significantly promote EGI. DCP works in two fundamental ways, namely by increasing market information accessibility and reducing operational risk. IPP and PMC significantly increased the contribution of digital construction policies to EGI. Heterogeneity analysis found that digital technology has a stronger promotion effect for SOEs, high-managerial-ability enterprises and enterprises in regions with low Internet development levels.

The study provides new insights about the antecedents of EGI from a DCP perspective. It also enlightens emerging economies to actualize green innovation under the digital wave.

From the perspective of IPT, this study explains the mechanism of DCP-driven EGI. It enhances understanding of the relationship between DCP and EGI.

The patent thickets exacerbate patent infringement, especially in patent-intensive industries. Damages are a crucial remedy for patent infringement, upholding innovation incentives in the patent system. This paper aims to examine the impact of damages on the subsequent innovation performance of plaintiff and defendant firms and the moderating role of patent-intensive industries in these effects.

Based on data from 1,062 Chinese firms involved in patent infringement litigation, this paper uses Poisson panel regression models to examine the dynamic impact of damages on incremental and breakthrough innovation performance for plaintiff and defendant firms and further validates the moderating role of patent-intensive industries on the impacts. Additionally, this paper conducts heterogeneity analysis by categorizing the sample into micro and small enterprises (MSEs) and medium and large enterprises (MLEs).

This paper shows that MLE plaintiffs skew toward incremental rather than breakthrough innovations after awarding damages, whereas MSEs transiently engage in high-level innovation activities. (2) Plaintiffs with higher payout ratios are more inclined toward undertaking breakthrough innovations. (3) Awarded damages significantly inhibit the innovative output of defendants at varying levels of innovation. (4) Plaintiff firms in patent-intensive industries show more innovation after awarding damages than those in other sectors, but damages do not effectively encourage MSEs to innovate. Defendants in patent-intensive industries are also more reluctant to innovate after damages.

This paper empirically investigates the relationship between patent damages and firms' subsequent innovation performance in terms of litigation status, organizational scale and level of technological innovation. Besides, this paper reveals the differences in the impact of patent protection on firms' innovation in patent-intensive industries versus other industries.

The imperative for sustainable energy systems is increasingly pressing as the world transitions toward renewable energy sources. Among these, triboelectric nanogenerators (TENGs) have emerged as a viable option for wind energy harvesting. However, they face significant challenges, including material durability under varying wind conditions; the intricacy of material selection and performance; and the trade-off between wear resistance and triboelectric efficiency. This study aims to address the above issues.

Herein, a mode-switch TENG (MS-TENG) was designed to overcome these limitations and serve as a self-powered energy solution for Internet of Things (IoT) sensor networks. The MS-TENG incorporates a multi-stage functional layer and an automatic mode-switching mechanism between contact and non-contact operation, thereby enhancing both efficiency and durability.

It is demonstrated that the MS-TENG achieves a maximum instantaneous output power of 0.069 mW with minimal mechanical wear, effectively capturing wind energy. Its capability to charge capacitors and power a range of electronic devices, such as temperature and humidity sensors, electronic watches and water immersion guards, underscores its practical utility across diverse settings.

This research situates the MS-TENG as a pioneering technology in smart sensor applications for future energy-harvesting endeavors, optimizing energy acquisition under fluctuating wind conditions and reinforcing the sustainability of IoT networks.

The purpose of this study is to explore the interfacial adhesion between superhydrophobic coatings FC-X (X = 1%, 2%, 3%, 4% and 5%) and the concrete substrate, along with the impact of FC-X on the water repellency characteristics of the concrete substrate.

One synthetic step was adopted to prepare novel F-SiO₂ NP hybrid fluororesin coating. The impact of varying mass fractions of F-SiO₂ NPs on the superhydrophobicity of FC-X was analyzed and subsequently confirmed through water contact angle (WCA) measurements. Superhydrophobic coatings were simply applied to the concrete substrate using a one-step spraying method. The interfacial adhesion between FC-X and the concrete substrate was analyzed using tape pasting tests and abrasion resistance measurements. The influence of FC-X on the water repellency of the concrete substrate was investigated through measurements of water absorption, impermeability and electric flux.

FC-4% exhibits excellent superhydrophobicity, with a WCA of 157.5° and a sliding angle of 2.3°. Compared to control sample, FC-X exhibits better properties, including chemical durability, wear resistance, adhesion strength, abrasion resistance, water resistance and impermeability.

This study offers a thorough investigation into the practical implications of enhancing the durability and water repellency of concrete substrates by using superhydrophobic coatings, particularly FC-4%, which demonstrates exceptional superhydrophobicity alongside remarkable chemical durability, wear resistance, adhesion strength, abrasion resistance, water resistance and impermeability.

Through the examination of the interfacial adhesion between FC-X and the concrete substrate, along with an assessment of FC-X’s impact on the water repellency of the concrete, this paper provides valuable insights into the practical application of superhydrophobic coatings in enhancing the durability and performance of concrete materials.

This paper aims to explore the influencing factors of public perceived efficacy of emergency infrastructure projects based on the triadic interactive determinism, and analyze the relationship among these factors.

Based on the triadic interactive determinism, we explored the factors influencing public perceived efficacy of emergency infrastructure project and empirically verified the relationship among these factors and perceived efficacy by using data drawn from a questionnaire survey of 491 residents near Leishenshan Hospital, Jiangxia District, Wuhan, China.

Prior experience, emotional response, personal expectation, public trust, context message and interactivity level, namely behavior, individual and environment, affect the perceived efficacy of public emergency infrastructure projects.

The results offer an insight into public perceived efficacy of emergency infrastructure project from the perspective of antecedents in a triadic reciprocal determinism, which provides a reference basis for the sustainable development of the emergency infrastructure projects. This study also suggests valuable practical implications to government departments to improve the quality of administrative decision-making effectively.

Although existing studies have found some influencing factors of public perceived efficacy in general infrastructure, there is still a lack of systematic carding and quantitative description of influencing factors of public perceived efficacy of emergency infrastructure projects. This study bridges this gap by exploring the determinants and their influencing relationship of public perceived efficacy especially for emergency infrastructure projects.

This article investigates the influence of marine ecological compensation policy on enterprises’ environmental investment and explores whether enterprise ownership could impact the said influence.

Using the data of China's A-share listed enterprises for the period 2007–2020, the paper develops a difference-in-differences model and a moderating effect model.

The outcomes corroborate that the marine ecological compensation policy positively influences enterprises' environmental investment, and the effect is nonlinear. Specifically, the marine ecological compensation policy significantly impacts enterprises with lower and higher environmental investment. The empirical evidence from the moderation model shows that the effect of the policy is more significant on the non-state-owned enterprises’ environmental investment.

The findings are based on a sample of 559 listed A-share enterprises in China. Additional studies could focus on data from other countries.

Based on the present scenario of Chinese enterprises' environmental investment, the results report that the marine compensation policy needs to be differentiated for firms having different ownership and different levels of environmental investment. The study provides valuable insights for the government to formulate marine ecological compensation policies.

Marine ecology increasingly affects the economic development of countries, and the study on the influence of relevant environmental policies is of practical significance. However, most scholars concentrate on the research of environmental regulation, and have little focus on the policy effect of marine environmental compensation. This paper studies how marine ecological compensation policy influences the environmental investment behavior of enterprises, and further analyzes the difference in the policy effect caused by the nature of enterprises’ ownership, which not only fills the gap in this field, but also provides a scientific basis for the formulation and adjustment of marine ecological compensation policy.

Urban villages are prevalent informal settlements within Chinese cities, arising from urban expansion. These areas frequently face systematic demolition during urban renewal due to their disorderly layout and outdated appearance. Urban village renovation (UVR) entails balancing diverse interests and navigating complex conflicts, particularly within China’s dual property rights system encompassing urban and rural land. The purpose of this study is to avoid the fierce interest conflict of UVR.

This study utilized the theoretical framework of value co-destruction. Initially, text mining and literature analysis were employed to identify concept nodes and interaction relationships. Subsequently, the structural equation model (SEM) was used to verify the causal model. Finally, the fuzzy cognitive map (FCM) was developed to dynamically simulate value co-destruction scenarios within UVR across various hypothetical situations.

The concept nodes influencing value co-destruction in UVR form a complex system with multiple levels. This includes three cause nodes and one result node. Among these, actor-to-actor emerges as a primary and underlying cause influencing value co-destruction in these projects. Furthermore, strategies for UVR should prioritize integrated interventions that enhance actor-to-actor relationships.

This study introduced a novel mixed methodology aimed at systematically simulating the dynamic process of value co-destruction during UVR. It also provided a fresh perspective on reverse assessment to mitigate the prevalent interest conflicts in UVR, thereby contributing to theoretical advancements and practical strategies for UVR.