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Article
Publication date: 31 December 2024

Xinyu Zhao, Mohamed Omran and Shi-Min How

Drawing on a mission approach, this study investigates the application of integrated reporting (IR). It also explores its role in shaping organisations' internal processes in…

33

Abstract

Purpose

Drawing on a mission approach, this study investigates the application of integrated reporting (IR). It also explores its role in shaping organisations' internal processes in Chinese state-owned enterprises (SOEs) and the China General Nuclear Power Corporation (CGN).

Design/methodology/approach

We employed a case study method and collected data by conducting semi-structured interviews with CGN managers and analysing their reports and appropriate documents.

Findings

Our findings reveal that the CGN is motivated by its mission and vision to adopt IR rather than by other common motivations, such as legitimacy, strategy and stakeholder pressure. IR practice contributes to implementing its mission and vision through direct and indirect methods, covering the changes in design archetypes and subsystems that meet the nature of reorientation changes that belong to first-order transition.

Research limitations/implications

This study extends empirical evidence of IR at the firm level in China and provides in-depth insights into how IR is implemented in Chinese SOEs. Our findings may be helpful for policymakers to review and develop policies. For instance, the government might consider integrating IR frameworks into current reporting and mandate listed companies to adopt IR. However, our data are from one company, the only Mainland Chinese Company recognised by the IIRC database.

Originality/value

This study provides an innovative approach to analysing IR and offers managers insight into how IR practice benefits the mission’s implications.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 16 December 2024

Zhimin Liang, Xinyu Zhao, Yunjia Li, Yuzhong Rao, Kehong Wang and Xiaobing Wang

Adding Pd element to Au wire can improve the reliability of Au-Al bonding, but the mechanism of Pd element has not been well revealed so far. The purpose of this study is to…

8

Abstract

Purpose

Adding Pd element to Au wire can improve the reliability of Au-Al bonding, but the mechanism of Pd element has not been well revealed so far. The purpose of this study is to reveal in more detail the mechanism of the role of Pd elements in Au/Al bonding.

Design/methodology/approach

In this paper, the microstructure changes and tensile data of 99.99% (4N) gold wire and 99% (2N) gold wire with 1 at % Pd were compared through high-temperature thermal aging treatment of the specimens, so as to explore the influence mechanism of Pd element on Au-Al bonding reliability.

Findings

The addition of Pd element effectively reduces the thickness of intermetallic compounds (IMCs) layer and strengthens the fracture tension and reliability. Compared with the 4N specimen, the average thickness of the IMCs layer of the 2N specimen under the same conditions is reduced by 1 µm, and the tensile value of the 2N specimen is increased by 1−3 g. Stored at 200°C for 200 h, the failure rate of bond point of 4N specimen reached 94.64%, and that of 2N specimen was 20%, with a difference of 4.73 times.

Originality/value

Through comparative analysis of the data, this study found that the doping of Pd element in Au-Al IMCs in the early stage slowed down the growth rate of the IMCs, and the precipitation of Pd element in the late stage to form a better Pd-rich layer hindered the element mutual diffusion behavior between Au and Al.

Details

Soldering & Surface Mount Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0954-0911

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Article
Publication date: 25 February 2025

Xiaojun Fan, Huiyao Li and Xinyu Jiang

Interactivity is the key to developing digital branding. However, existing research on brand interactivity outcomes is inconsistent and fragmented, lacking a systematic empirical…

26

Abstract

Purpose

Interactivity is the key to developing digital branding. However, existing research on brand interactivity outcomes is inconsistent and fragmented, lacking a systematic empirical exploration of its effects on consumer responses in the digital context.

Design/methodology/approach

Drawing upon the cognition-affection-conation (CAC) framework as our theoretical compass, a meta-analysis was conducted to synthesize and analyze empirical evidence from 144 samples involving 57,952 participants to assess how and when digital brand interactivity influences consumers’ multilevel responses.

Findings

Our narrative unfolds with digital brand interactivity as the catalyst, fostering positive consumer behaviors – brand loyalty and purchase intention – through a sequential dance of cognitive mindset shifts (brand experience, engagement and attitude) and affective resonance (trust and emotional attachment). A moderation analysis adds depth, revealing stronger effects in B2C settings for lesser-known brands with hedonic interaction content and among individuals with a collectivist orientation.

Practical implications

Our findings serve as a roadmap for targeted digital marketing strategies, guiding brands, consumers and contextual aspects to optimize the performance of digital branding by harnessing the full potential of digital interactivity.

Originality/value

This study introduces a framework combining CAC and brand-consumer psychology to understand how interactivity affects consumer responses in digital contexts. It delves into dynamic shifts moderated by brand characteristics, consumer traits and contextual factors, offering a holistic view of digital branding’s impact on interactive marketing.

Details

Journal of Research in Interactive Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7122

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Article
Publication date: 30 January 2025

Yonghong Chen, Wenyi Qiu and Mengxia Xiao

With the rise of digital construction, using organizational capabilities to improve project performance in a turbulent environment has become critical for the high-quality…

32

Abstract

Purpose

With the rise of digital construction, using organizational capabilities to improve project performance in a turbulent environment has become critical for the high-quality development of the construction industry. However, the complex relationships among them remain unclear. Therefore, this study explores these linear relationships under the digital construction mode and reveals the driving mechanism of multi-factor linkage on project performance.

Design/methodology/approach

Data were collected from 263 project participants in digital construction projects in China using a questionnaire. Hypothesis testing was conducted using partial least square structural equation modeling, and the differentiated patterns of project performance formation were revealed through fuzzy-set qualitative comparative analysis.

Findings

Organizational information technology, innovation, coordination, integration management and emergency management capabilities improve project performance. Environmental turbulence is a positive moderator between coordination capabilities and project performance, while other capabilities do not align with environmental turbulence. The research obtained five equivalent configurations for achieving high project performance, such as “capability layout” and “internal driven,” and two paths that lead to non-high project performance. Finally, in contrast to existing studies, we discovered the outstanding contribution of emergency management capabilities to project performance and the auxiliary effect of information technology capabilities.

Originality/value

This study innovatively integrates a dimensional framework of construction project organizations’ capabilities under a digital construction mode and extends the organizational capabilities to the specific and operational capability dimension level. Furthermore, this study opens the “black box” of the influence of organizational capabilities on project performance in environmental turbulence and reveals the differentiated and equivalent configurations for the formation of project performance. The study broadens the theoretical perspective of organizational capabilities on project performance research in the digital context and provides practical enlightenment for guiding the capability configuration of construction project organizations in a turbulent environment. The study broadens the theoretical perspective of organizational capabilities on project performance research in the digital context and provides practical enlightenment for guiding the capability configuration of construction project organizations in a turbulent environment.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 11 December 2024

Liang Ding, Gianluca Antonucci and Michelina Venditti

This study aims to explore the impact of artificial intelligence-powered personalised recommendations (AI-PPRs) on user engagement, browsing behaviour and purchase intentions on…

240

Abstract

Purpose

This study aims to explore the impact of artificial intelligence-powered personalised recommendations (AI-PPRs) on user engagement, browsing behaviour and purchase intentions on TikTok (Douyin in China), focusing on how these recommendations affect user satisfaction and purchase intention, while also addressing potential privacy concerns. In addition, the research investigates the influence of AI-recommended product presentation, timing and placement, as well as social factors such as key opinion leaders’ (KOLs) influence on consumer decision-making.

Design/methodology/approach

Using the expectancy-value theory and the stimulus-organism-response model, this research used a qualitative methodology through interviews with Douyin users to explore their experiences and perceptions of AI-PPRs.

Findings

The findings indicate that Douyin’s proactive “push” mechanism of AI-PPRs enhances user engagement by effortlessly integrating product discovery into the entertainment experience. Content-driven AI-PPRs align with user preferences, decrease search time and increase satisfaction and purchase intentions through engaging short videos and live streaming. However, privacy concerns emerge when personalisation is perceived as excessively intrusive, leading to negative emotions and avoidance behaviours. Recommendation timing and cultural context significantly influence receptiveness, with inappropriate timing (e.g. during holidays) causing negative reactions. Technical challenges, such as network issues during live streaming, negatively impact user experience and engagement. Content quality is crucial, and poor or irrelevant content leads to negative perceptions and disengagement. While KOLs face scepticism due to perceived commercialisation, endorsements from trusted figures and authentic influencers are better received. Innovative payment methods, like “Douyin Monthly Payment”, enhance financial flexibility and promote customer loyalty. This study highlights the need to balance personalisation with privacy, emphasising the importance of content quality and authenticity in influencer marketing. For businesses using AI-PPRs, maintaining this balance is essential for preserving trust and sustaining consumer engagement and loyalty.

Originality/value

This study contributes valuable insights to the field by unravelling the intricate dynamics between AI-PPRs, user preferences and social influences. The findings provide practical implications for companies aiming to optimise personalised recommendation algorithms and enhance user engagement, thereby facilitating business growth in the dynamic short video e-commerce market.

Details

Qualitative Market Research: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1352-2752

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Article
Publication date: 27 February 2025

Yan Jiang, Dayong Lv, Suyu Hao, Xiaokun Wei and Youyi Wu

This paper explores the linkage of digital infrastructure to the cost of debt.

16

Abstract

Purpose

This paper explores the linkage of digital infrastructure to the cost of debt.

Design/methodology/approach

This study uses the implementation of the “Broadband China” policy that improves digital infrastructure as an exogenous shock and exploits the difference-in-differences method (DID).

Findings

Empirical analyses show that digital infrastructure leads to increased firms’ borrowing costs, which is robust to several robustness checks. In addition, we find that this unfavourable effect can be attributed to intensified market competition led by digital infrastructure construction. Cross-sectional analysis shows that this effect is greater for non-SOEs and smaller firms. Finally, we offer additional evidence of the unfavourable effect by showing that digital infrastructure construction leads to decreased fundamentals.

Originality/value

Our paper unveils how digital infrastructure construction affects firms’ business strategy in using private debts and extends the determinants of firms’ borrowing costs.

Details

China Finance Review International, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1398

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