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This study aims to study the impact of earnings quality on firms’ financial performance.

An unbalanced panel data of 237 small- and medium-sized Portuguese companies from the mold industry, using 2010–2018 yearly data was analyzed. While most studies focus only on earnings management when assessing earnings quality, in this study six proxies for earnings quality are used, namely, accruals quality (a proxy for earnings management), earnings persistence, earnings predictability, earnings smoothness, earnings timeliness and earnings conservatism. Moreover, two proxies of financial performance are considered, the return on assets and the economic value added. An econometric model was estimated using either a fixed-effects or a random-effects specification to account for the individual firm-specific effects and ensure heteroscedasticity corrected estimates.

The results show that managers must be concerned with the quality of reported earnings, as it can affect positively firms’ financial performance, especially regarding accruals quality. Persistence, predictability, smoothness, timeliness and conservatism are shown not to exert significant influence on financial performance in the sample.

This work contributes not only as a literature review on these thematic but also to firms’ managers and stakeholders, who have information that helps them select strategies that guarantee earnings quality and improve firms’ financial performance.

This study proposed an econometric model that studies the relationship between earnings quality (using several proxies for it) and financial performance that can be applied to all companies.

This study aims to provide a comprehensive theoretical model based on stimulus-organismresponse, social impact, and signaling theory to examine the factors influencing the successful application of the celebrity endorsement strategy in social commerce (SC). Three aspects involved in the model include social experience, content quality and endorser credibility, which have yet to be comprehensively compared in previous studies. The process, therefore, involved thoroughly examining the social and quality factors associated with endorser quality, leading to brand image.

In total, 340 pieces of valid feedback from Indonesian respondents were used to validate the proposed model using structural equation modeling analysis. The model includes endorser expertise, attractiveness, brand credibility, content quality, parasocial interaction and herd behavior.

The study showed how parasocial interaction, herd behavior and content quality in SC platforms affect the credibility of endorsers, affecting brand credibility and leading to customer purchase intention.

This study explains how social experience and content quality affect endorsers’ credibility, leading to the brand’s credibility, which affects consumer purchase decisions in the SC context. It was discovered that most of the prior related studies focused on celebrity and brand credibility without adequate attention to other constructs existing in SC, such as social interaction and content quality. It also contributes to the practical aspect by proposing managerial action based on direct and indirect effect analysis, which is not comprehensively indicated in previous related studies.

The purpose of this study is to investigate the influence of IP (Intellectual Property) on the intention for premium consumption of Generation Z, and to construct a theoretical model of IP on the premium consumption of Generation Z. Based on the results of the study, it provides better marketing suggestions to merchants, and is an expansion of previous research on the consumption behavior of Generation Z.

This paper contains two empirical tests and one experimental analysis. First, this study crawl over 5,000 pieces of Generation Z’s consumption data from Poizon, an e-commerce platform and exclusive trending community for Generation Z. Second, this study designs a two-group online experiment to collect 292 valid data from members of the Generation Z. The authors use Stata software for multiple linear regression, t-tests, and ANOVA to test the hypotheses.

The results of the data analysis show that IP has a significant positive effect on the premium consumption intention of Generation Z, and the limited release strategy positively moderates the effect. Self-image congruence and social identification play mediating role in the influence of IP on Generation Z’s premium consumption.

First, this study finds a link between IP and commodity premiums, which is the first study to explore the effect of IP on commodity price changes. Second, this study is the first to examine the marketing science value of IP using a combination of empirical tests and experimental analysis. These fill research gaps. Finally, the mechanism of IP’s influence on Generation Z’s premium consumption is revealed, enriching the literature on Generation Z’s consumption behavior.