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The effects of integrated reporting quality (IRQ) have been debated in increasing empirical studies. Several IRQ measures, different theoretical approaches and multiple contexts have been adopted and investigated, leading to mixed results. By using the meta-analytic technique, this study aims to contribute to the accounting literature, reconciling the conflicting results on the effects of IRQ and providing objective conclusions to complement narrative literature reviews.

A sample of 45 empirical papers from 2013 to 2022, with 653 effect sizes, was used to assess the effects associated with IRQ. The papers were clustered into five groups (market reaction, financial performance, cost of capital, financial analysts’ properties and managerial decisions) based on the different consequences of IRQ investigated in the primary studies. A random-effects meta-regression model was used to explore all sources of heterogeneity together.

The meta-regression results confirm that IRQ positively influences firms’ market valuation and financial performance and hampers opportunistic managerial behaviour by improving corporate transparency, mitigating information asymmetry and encouraging accountability. Moreover, differences in the study characteristics affect the strength of the relationship object of interest.

Through meta-analysis, this study provides a broader overview of the effects of IRQ by enhancing the generalisability of the findings. The results also pave the way for additional evidence on the outcome variables affected by the quality of integrated disclosure.

The purpose of this study was to validate the feasibility of the proposed microstructure-based model by comparing the simulation results with experimental data. The study also aimed to investigate the relationship between the orientation of graphite flakes and the failure behavior of the material under compressive loads as well as the effect of image size on the accuracy of stress–strain behavior predictions.

This paper presents a microstructure-based model that utilizes the finite element method (FEM) combined with representative volume elements (RVE) to simulate the hardening and failure behavior of ferrite-pearlite matrix gray cast iron under uniaxial loading conditions. The material was first analyzed using optical microscopy, scanning electron microscopy (SEM), energy-dispersive X-ray spectroscopy (EDS) and X-ray diffraction (XRD) to identify the different phases and their characteristics. High-resolution SEM images of the undeformed material microstructure were then converted into finite element meshes using OOF2 software. The Johnson–Cook (J–C) model, along with a damage model, was employed in Abaqus FEA software to estimate the elastic and elastoplastic behavior under assumed plane stress conditions.

The findings indicate that crack initiation and propagation in gray cast iron begin at the interface between graphite particles and the pearlitic matrix, with microcrack networks extending into the metal matrix, eventually coalescing to cause material failure. The ferritic phase within the material contributes some ductility, thereby delaying crack initiation.

This study introduces a novel approach by integrating microstructural analysis with FEM and RVE techniques to accurately model the hardening and failure behavior of gray cast iron under uniaxial loading. The incorporation of high-resolution SEM images into finite element meshes, combined with the J–C model and damage assessment in Abaqus, provides a comprehensive method for predicting material performance. This approach enhances the understanding of the microstructural influences on crack initiation and propagation, offering valuable insights for improving the design and durability of gray cast iron components.

In smart cities striving for innovation, development, and prosperity, hydrogen offers a promising path for decarbonization. However, its effective integration into the evolving energy landscape requires understanding regional intricacies and identifying areas for improvement. This chapter examines hydrogen transport from production to utilization, evaluating technologies’ pros, cons, and process equations and using Analytic Hierarchy Process (AHP) as a Multi-Criteria Decision-Making (MCDM) tool to assess these technologies based on multiple criteria. It also explores barriers and opportunities in hydrogen transport within the 21st-century energy transition, providing insights for overcoming challenges. Evaluation criteria for hydrogen transport technologies were ranked by relative importance, with energy efficiency topping the list, followed by energy density, infrastructure requirements, cost, range, and flexibility. Safety, technological maturity, scalability, and compatibility with existing infrastructure received lower weights. Hydrogen transport technologies were categorized into three performance levels: low, medium, and high. Hydrogen tube trailers ranked lowest, while chemical hydrides, hydrail, liquid organic hydrogen carriers, hydrogen pipelines, and hydrogen blending exhibited moderate performance. Compressed hydrogen gas, liquid hydrogen, ammonia carriers, and hydrogen fueling stations demonstrated the highest performance. The proposed framework is crucial for next-gen smart cities, cutting emissions, boosting growth, and speeding up development with a strong hydrogen infrastructure. This makes the region a sustainable tech leader, improving air quality and well-being. Aligned with Gulf Region goals, it is key for smart cities. Policymakers, industries, and researchers can use these insights to overcome barriers and seize hydrogen transport tech opportunities.

Village-level archives are the most basic construction unit of rural archives in China, yet the village-level archival work is the most poorly delivered. However, the evolution of the laws and rules on village-level archival work in recent years signal that Chinese village-level archival work has stepped into a new era. In this context, this article aims to review the detailed history of village-level archival legislation, examine the legislation’ implementation effect and discuss the existing problems with a view to providing improvement measures.

A historical research method is used to review the legislation’ history, and the analysis involving the implementation effect is mainly based on literature of two kinds, which are investigation reports on sample villages’ archival work carried out by scholars, and summary reports and work schemes on national or local village-level archival work given by the archival management or administrative management departments at various level.

At first, China only issued non-legal administrative orders toward village-level archival work. Later, some regions issued local rules, and finally the national rules and even Archives Law with relevant provisions were promulgated. However, their implementation faced two fundamental problems; firstly the insufficient endogenous demand for archival work in some villages, and secondly the mechanism problem involving village level archives management. The countermeasures are also discussed building on these two points.

This is the first article to systematically combine a review of the history of Chinese village-level archival legislation and in addition to examine their implementation effect including analyzing the existing problems from the macro level.

The issue of excessive carbon emissions continues to be a critical global challenge. As a prominent mode of transportation for long-distance travel, aircraft is widely acknowledged as a significant source of these emissions. Carbon offset initiatives function as ecological measures, helping to reduce the negative environmental impact. This study aims to explore how benefit appeals (BA) within the aviation industry impact tourists’ carbon offset payment intentions (COPIt).

In Studies 1 and 2, scenario-based experiments were conducted to explore how goal framing (GF) and (BA) interact to influence COPIt. Study 2 further investigated the mediating roles of moral responsibility and trust in airlines within this interaction. Study 3 used real-world surveys to examine the moderating influence of moral elevation, thereby supporting the interactive effects and mediation mechanisms identified in the earlier studies.

Across three studies, the authors consistently identified pivotal factors shaping COPIt in the context of air travel. Study 1 revealed that the combination of BA and GF significantly impacts COPIt, with egoistic appeals linked to loss framing and altruistic appeals connected to gain framing being particularly effective in encouraging COPIt. Study 2 extended these insights by showing that moral responsibility and trust in airlines serve as mediators between BA, GF and COPIt. In Study 3, moral elevation was found to moderate the influence of BA and GF on both moral responsibility and COPIt, deepening the understanding of these dynamics.

This study expands the range of factors affecting COPIt and delves into the underlying mechanisms through which BA and GF shape COPIt. Additionally, it advances current understanding by revealing the intricate processes influenced by moral elevation. The findings not only contribute to the existing knowledge on COPIt determinants but also offer practical guidance for the aviation industry and related sectors in promoting tourists’ participation in carbon offset programs.

本研究探讨航空业中不同利益诉求（利他 vs. 利己）和目标框架（收益 vs. 损失）如何影响游客的碳补偿支付意向, 以应对航空业作为主要碳排放源的环境挑战。

通过三项实验分析利益诉求与目标框架对碳补偿支付意向的影响, 前两项研究探讨利益诉求与目标框架的交互作用以及道德责任感和信任的中介作用, 第三项在机场调研中考察道德提升感的调节作用。

结果显示, 利他诉求与收益框架、利己诉求与损失框架的匹配显著提高游客的支付意向, 道德责任感和信任为中介, 且道德提升感调节了这一影响。

本研究丰富了碳补偿支付意向的理论, 揭示利益诉求与目标框架的交互作用机制, 并为航空业提供了有效推动碳补偿项目的实践建议。

Este estudio analiza cómo los intereses (altruismo vs. egoísmo) y el marco objetivo (ganancia vs. pérdida) influyen en la intención de pago de compensación de carbono de los turistas en la industria aérea.

Se emplearon métodos experimentales en dos estudios iniciales para explorar la interacción entre intereses y marco objetivo, y el papel mediador de la responsabilidad moral y la confianza en la aerolínea. Un tercer estudio en un aeropuerto evaluó el efecto moderador de la elevación moral.

Los intereses y el marco objetivo influyen conjuntamente en la intención de pago de compensación de carbono. La combinación de altruismo con un marco de ganancia y egoísmo con un marco de pérdida aumenta esta intención. La responsabilidad moral y la confianza en la aerolínea median estos efectos, mientras que la elevación moral modera su impacto.

Este estudio amplía la investigación sobre la compensación de carbono, revelando cómo la interacción entre intereses y marco objetivo afecta la intención de pago, ofreciendo recomendaciones prácticas para la industria aérea.

The main objectives of this paper are to develop a novel perturbation method (PM) to solve the complex-orthogonal eigenvalue problem and further propose an exact complex mode superposition method (CMSM) for the non-proportionally rate-independent damped systems.

A novel PM is developed to solve the eigenvalue problem. The PM reduced the N-order generalized complex eigenvalue problem into a set of n algebraic equations by the perturbation theory. The convergence and accuracy of the PM are demonstrated by several numerical examples. Further, an exact CMSM is presented. The influences of the imaginary part response of the modal coordinate and the off-diagonal elements of the damping matrix as well as the modal truncation on the solution by CMSM are discussed to illustrate the effectiveness of the developed CMSM.

The eigenvalues obtained by PM would converge to the exact ones with the increase of the modal numbers. For seismic response, the influence of the imaginary part solutions of the modal coordinate would increase with the increase of the coupling factor. The contribution of higher modes to acceleration response is greater than that to the displacement. The cumulative mode contribution coefficient of acceleration is developed to estimate the numbers of the complex modes for the acceleration seismic response by the CMSM.

1. An eigenvalue perturbation method for a rate-independent damped system is proposed. 2. PM is carried out by the real mode and accomplishes the reduction of the matrix. 3. CMSM is established for rate-independent damped systems. 4. CMSM considers the effect of imaginary part solutions of the modal coordinate. 5. Modal truncation index is developed to estimate the complex mode number for CMSM.

This paper aims to investigate the triangular interconnections among supply chain finance (SCF), supply chain risk management (SCRM) and supply chain sustainability (SCS) within the context of small and medium-sized enterprises (SMEs) under the theoretical foundation of dynamic capabilities view.

A total of 319 valid data sets were gathered from SMEs in China to evaluate the research model. This study uses partial least square structural equation modelling and necessary condition analysis as the two statistical methodologies for the assessment.

The findings indicate that SCF positively impacts on both SCRM and SCS, whereas SCRM also positively influences SCS. Furthermore, it has been observed that SCRM partially mediates the connection between SCF and SCS.

The findings contribute to the literature of SCS by empirically validating the direct and mediating impacts of SCRM on SCS.

The results provide valuable insights that can assist SME stakeholders, owners and managers in developing strategies to effectively incorporate SCF and SCRM practices, thereby enhancing SCS performance.

This study expands the existing research on SCF and SCRM in the context of promoting SCS, specifically from the viewpoint of an Asian developing country.

The growth and significance of emerging economies’ multinationals (EEMs) in the global economy have transformed the business landscape. This study constructs a conceptual framework that displays and links the prerequisites of the formation, composition and development stages of dynamic capabilities (DCs) that lead to competitive advantages in EEMs.

This study follows the preferred reporting items for systematic review and meta-analysis (PRISMA) guidelines (excluding meta-analysis) to present a systematic review of 111 empirical and conceptual academic articles published in the past 24 years in the A+, A and B tier categories in scientific journal indexes.

The findings illustrate the DCs of EEMs in terms of four components: prerequisites for formation, composition, development process and outcomes. Among these, the compositions of DCs contain four types: management capabilities of available and desired resources, agile organizational capabilities, fast-learning modes and predictive capabilities. The authors also explain the developmental stages of DCs in EEMs, which is seen as a continuous process of anticipating change, consisting of high sensitivity to opportunities, advanced knowledge absorption, resource optimization and adjustment. Additional analysis also reveals the challenges in researching and measuring DCs.

This study provides a highly synthesized multi-dimensional framework of EEMs’ DCs, which fills the research gap and contributes to the enrichment of extant theories. The results can guide most EEMs, particularly those in the manufacturing, IT and service industries, in cultivating entrepreneurship and creating a more efficient operational team to achieve competitiveness.

Switching to green energy is a crucial step in achieving carbon neutrality. This study aims to explore what motivates people to use green energy and how much more people are willing to pay for green energy.

Grounded on the value–attitude–intention hierarchy, this study proposes that environmental consciousness as a human value influences attitudes including attitude toward environmental issues and attitude toward ecosocial benefits while attitudes, information and knowledge about green energy and quality and price of green energy influence people’s intention to use green energy. Data were collected from 342 Chinese adults.

Results showed that environmental consciousness significantly and positively influenced attitudes while attitude toward environmental issues had the greatest effect on people’s intention to use green energy, followed by quality and price of green energy. About 44% respondents were willing to pay 2.5% to <5% more money for green energy.

This study extended the use of value–attitude–intention hierarchy to investigate what motivates people to use green energy. Specifically, this study demonstrated that quality and price, and knowledge and information also significantly shaped people’s intention to use green energy significantly.

This study aims to investigate the association between the co-option of the chief financial officer (CFO) and dividend payments, assessing whether the talent of the CFO affects this association.

The empirical analyses were based on hand-collected data for 922 firm-year observations from 157 European listed firms, during the period 2013–2019. Empirical models, based on a two-step estimation procedure, involved the use of instrumental variables and the generalised moment method.

The results show that CFO co-option is negatively associated with the level of dividend payments. It was also found that the degree of CFO talent moderates the negative association between CFO co-option and dividend payments.

This investigation responds to the call for literature which examines how chief executive officer (CEO) – CFO relationships influence firms’ policies and outcomes. The study offers novel evidence for the individual-level characteristics of CFOs which are likely to reduce the effectiveness of CEO power and increase monitoring on corporate decisions on dividends.

The study sheds light on the effect of the interactions between CEOs and CFOs, which are important for investors’ expectations. In this regard, investors may be interested in the CFO profiles which may reduce CEO power over dividend policies.

Unlike previous research, which focused on CEOs, the authors are the first to shed light on the role of CFOs as key decision makers in influencing the dividend policies in modern corporations.