Holly Overton, Michail Vafeiadis, Pratiti Diddi, Christen Buckley and Frank E. Dardis
As companies continue to engage in CSA, they continue to struggle with determining what issues they should speak out about and how they can create compelling messages that inspire…
Abstract
Purpose
As companies continue to engage in CSA, they continue to struggle with determining what issues they should speak out about and how they can create compelling messages that inspire action. Guided by arguments from issue ownership theory, this study examines CSA message content effects related to two different social-political issues on advocacy behavioral intentions, megaphoning, brand preference and purchase intention. Specifically, the level of advocacy in a CSA message is examined, as well as the manner in which the message is written (narrative vs informational). Furthermore, this study examines the role of perceived authenticity and its impact on an individual’s supportive intentions.
Design/methodology/approach
This study conducts a 2 (issue: abortion rights vs gun violence) × 2 (level of advocacy: call-to-action (CTA) vs no call-to-action) × 2 (message type: narrative vs informational) between-subjects online experiment using a Qualtrics panel (N = 529) to examine the impact of CSA message features on individuals’ supportive intentions toward the brand.
Findings
Results indicate a significant interaction effect of issue by advocacy level on advocating behavioral intentions, megaphoning, brand preference and purchase intention, highlighting that companies should advocate more explicitly about some issues than others. The interaction effects of issue type × level of advocacy were completely and significantly mediated by perceived authenticity. Mediation paths revealed that a CTA with the gun violence issue had a significant positive effect on perceived authenticity, whereas a CTA with the abortion rights issue produced a significant negative effect on perceived authenticity.
Originality/value
This study makes a contribution to a growing body of CSA literature through its examination of CSA message content, which has been understudied in this context. The study findings reveal new insights regarding the interplay between issue type and level of advocacy, highlighting the importance of companies selecting issues carefully and tailoring message content appropriately to have the most impact on message receivers.
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Yingying Li, Lanlan Liu, Jun Wang, Song Xu, Hui Su, Yi Xie and Tangqing Wu
The purpose of this paper is to study the corrosion behavior of Q235 steel in saturated acidic red and yellow soils.
Abstract
Purpose
The purpose of this paper is to study the corrosion behavior of Q235 steel in saturated acidic red and yellow soils.
Design/methodology/approach
The corrosion behavior of Q235 steel in saturated red and yellow soils was compared by weight-loss, SEM/EDS, 3D ultra-depth microscopy and electrochemical measurements.
Findings
Rp of the steel gradually increases and icorr gradually decreases in both the red and yellow soils with time. The Rp of the steel in the red soil is lower, but its icorr is higher than that in the yellow soil. The uniform corrosion rate, diameter and density of the corrosion pit on the steel surface in the red soil are greater than those in the yellow soil. Lower pH, higher contents of corrosive anions and high-valence Fe oxides in the red soil are responsible for its higher corrosion rates and local corrosion susceptibility.
Originality/value
This paper investigates the difference in corrosion behavior of carbon steel in saturated acidic red and yellow soils, which can help to understand the mechanism of soil corrosion.
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Sanna Nuutinen and Laura Bordi
This study examined whether job and personal resources could buffer the negative effects of technostrain and information and communication technology (ICT) availability demands on…
Abstract
Purpose
This study examined whether job and personal resources could buffer the negative effects of technostrain and information and communication technology (ICT) availability demands on employee well-being.
Design/methodology/approach
The data were collected among Finnish comprehensive school teachers (n = 323) between December 2020 and February 2021 through an online questionnaire. Hierarchical multiple regression analyses were employed to analyse the main and moderating effects.
Findings
The results indicated that technostrain was positively associated with burnout and negatively associated with work engagement. These associations were stronger than those of ICT availability demands. The moderated regression analyses revealed that psychological detachment buffered the negative effects of technostrain on cynicism and a sense of inadequacy. School support acted as a moderator by buffering the negative impact of technostrain on emotional exhaustion and cynicism. Furthermore, school support was found to be an important job resource in terms of boosting work engagement when ICT availability demands were high.
Originality/value
This study provides insights into the role of resources in buffering possible burdening effects of technology on teacher well-being when adopting online teaching in the context of the Covid-19 pandemic.
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Zijun Lin, Chaoqun Ma, Olaf Weber and Yi-Shuai Ren
The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams…
Abstract
Purpose
The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams and future research directions in SFA.
Design/methodology/approach
The results are obtained using bibliometric citation analysis and content analysis to conduct a bibliometric review of the intersection of sustainable finance and sustainable accounting using a sample of 795 articles published between 1991 and November 2023.
Findings
The most influential factors in the SFA literature are identified, highlighting three primary areas of research: corporate social responsibility and environmental disclosure; financial and economic performance; and regulations and standards.
Practical implications
SFA has experienced rapid development in recent years. The results identify the current research domain, guide potential future research directions, serve as a reference for SFA and provide inspiration to policymakers.
Social implications
SFA typically encompasses sustainable corporate business practices and investments. This study contributes to broader social impacts by promoting improved corporate practices and sustainability.
Originality/value
This study expands on previous research on SFA. The authors identify significant aspects of the SFA literature, such as the most studied nations, leading journals, authors and trending publications. In addition, the authors provide an overview of the three major streams of the SFA literature and propose various potential future research directions, inspiring both academic research and policymaking.
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Xiqiong He, Sibo Wang, Hao Liu and Jiayi Liu
Heterogeneous risk disclosure has been proven to improve the efficiency of new stock issuance, but excessive risk disclosure during the IPO may lead to irrational underestimation…
Abstract
Purpose
Heterogeneous risk disclosure has been proven to improve the efficiency of new stock issuance, but excessive risk disclosure during the IPO may lead to irrational underestimation of the company, which is different from the original intention of management's detailed disclosure. Therefore, this study aims to examine the impact of IPO heterogeneous risk disclosure on earnings management motivations from the information transfer perspective of earnings management.
Design/methodology/approach
The sample includes 2,000 listed companies listed firms on Shanghai and Shenzhen Stock Exchanges from 2007 to 2022. This study uses the pretrained ERNIE model to measure text similarity in the prospectus to measure the heterogeneity of IPO risk disclosure.
Findings
This study empirically finds that heterogeneous IPO risk disclosure suppresses the opportunistic motivation of earnings management because managers tend to use earnings management to leverage information transmission functions. Such an effect is more pronounced in firms with higher analyst attention, lower marketization levels and non-state-owned. And heterogeneous risk disclosure may inhibit management’s over-investment behavior, thereby reducing the possibility of management engaging in opportunistic earnings management. Besides, price discounts are used to distinguish opportunistic and non-opportunistic earnings management and carry out a quasi-natural experimental design to demonstrate that marketization can enhance the relationship between heterogeneous risk disclosure and earnings management.
Originality/value
This study contributes evidence regarding the economic consequences of managerial earnings management behavior related to heterogeneous IPO risk disclosure. It supports highlighted firms in the IPO risk information disclosure to mitigate potential adverse outcomes through earnings management. This contributes to the literature and enhances information transparency in the capital market, fostering the healthy development of China’s capital market.
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Jing Wang, Ting-Ting Dong and Ding-Hong Peng
Green innovation in human-centric smart manufacturing (HSM-GI) has emerged as a new paradigm in innovation management for Industry 5.0. The evaluation analysis method is crucial…
Abstract
Purpose
Green innovation in human-centric smart manufacturing (HSM-GI) has emerged as a new paradigm in innovation management for Industry 5.0. The evaluation analysis method is crucial for measuring the development progress and guiding continual improvements of HSM-GI. Since this process of HSM-GI can be regarded as complex and interactive, a holistic picture is often required to describe the interrelations of its antecedents and consequences. In this respect, this study aims to construct a causality network indicator system and proposes a synergy evaluation method for HSM-GI.
Design/methodology/approach
Firstly, based on the Driver force-State-Response (DSR) causal-effect framework, this study constructs a holistic indicator system to analyze the interactions between environmental and human concerns of HSM-GI. Secondly, owing to the imprecision of human cognition and synergy interaction in the evaluation process, a flexible hesitant fuzzy (HF) superiority-inferiority synergetic evaluation method is presented. This method quantifies the strengths of causal relationships and expresses the incentives and constraints attitudes of humans. Finally, the proposed framework is applied to six HSMs in the electronic technology industry.
Findings
The driving force and state of the HSM-GI system exhibit an upward trend, while the response continues to decline due to changing market demands. The order and synergy degree have shown an increasing trend during 2021–2023, particularly significant for BOE and Haier Smart Home. HSM-GI systems with higher scores mostly have functional coordination and a coherent synergy structure.
Originality/value
This study demonstrates the proposed approach’s applicability and assists policymakers in formulating targeted strategies for green innovation systems.
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Abstract
Purpose
Previous studies have rarely integrated the financing modes of a capital-constrained manufacturer with the choices of online sales strategies. To address this gap, the authors study how a manufacturer selects optimal financing modes under different sales strategies in three dual-channel supply chains.
Design/methodology/approach
This paper considers three sales strategies, namely, combining a traditional retailer channel with one of the direct selling, reselling and agency selling channels, and two common financing modes, namely, bank financing and retailer financing. The authors obtain equilibrium outcomes of the manufacturer and traditional retailer and then provide the conditions for them to select optimal financing modes under three sales strategies.
Findings
The results indicate that the manufacturer’s financing decisions rely on the initial capital and interest rates, and the manufacturer selects retailer financing only if the initial capital is relatively larger. In terms of financing mode options, the retailer financing mode is more beneficial for the manufacturer under the three sales strategies. From the perspective of sales strategies, the direct selling model is more beneficial. In addition, the higher the consumer acceptance of the online channel, the more profits the manufacturer obtains.
Practical implications
This paper provides suggestions on how the capital-constrained manufacturer chooses financing modes and sales strategies.
Originality/value
This paper integrates the financing mode and different sales strategies to investigate the manufacturer’s optimal operational decisions. These sales strategies allow us to investigate the manufacturer’s optimal financing modes in the presence of both different financing modes and sales strategies.
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Weipeng Ke, Yiyao Kang, Baojun Dong, Wei Liao, Xiaolong Ji, Jianchao He, Xuesong Leng and Hongsheng Chen
This study aims to investigate the corrosion behavior of Cu-containing 3Ni steel in simulated marine environments and to provide basic guidance for improving the corrosion…
Abstract
Purpose
This study aims to investigate the corrosion behavior of Cu-containing 3Ni steel in simulated marine environments and to provide basic guidance for improving the corrosion resistance of marine high-strength steels.
Design/methodology/approach
The corrosion properties of Cu-containing 3Ni steel were evaluated in five different NaCl concentrations by alternating wet and dry cycling method. The corrosion behavior was investigated by electrochemical impedance spectroscopy, scanning electron microscopy, X-ray diffraction and X-ray photoelectron spectroscopy. The mechanism of the influence of Cl ion concentrations on the corrosion behavior of Cu-containing 3Ni steel in marine environments was analyzed.
Findings
The results showed that the corrosion resistance of Cu-containing 3Ni steel decreased with NaCl concentration increasing. With the increase of NaCl concentration, the number of FeOOH particles decreased and their size increased, resulting in an increase in the porosity and a decrease in the density of corrosion products. High NaCl concentration could inhibit the formation of NiFe2O4 and disrupt the electronegativity of the inner film of corrosion products, which further weakened the enrichment of Ni and Cu, and enhanced the permeability of Cl ions.
Originality/value
The influence of NaCl concentrations on the corrosion behavior of Cu-containing 3Ni steel was systematically studied and the influence laws of corrosion behavior were obtained in this paper, providing basic data for the optimal design of Cu-containing 3Ni steels.
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Guozhang Xu, Wanming Chen, Yongyuan Ma and Huanhuan Ma
Drawing on the tenets of institutional theory, the purpose of this study is to examine the impact of Confucianism on technology for social good, while also considering the…
Abstract
Purpose
Drawing on the tenets of institutional theory, the purpose of this study is to examine the impact of Confucianism on technology for social good, while also considering the moderating influence of extrinsic informal institutions (foreign culture) and intrinsic formal institutions (property rights).
Design/methodology/approach
This study constructs a comprehensive database comprising 9,759 firm-year observations in China by using a sample of Chinese A-share listed firms from 2016 to 2020. Subsequently, the hypotheses are examined and confirmed, with the validity of the results being upheld even after conducting endogenous and robustness tests.
Findings
The findings of this study offer robust and consistent evidence supporting the notion that Confucianism positively affects technology for social good through both incentive effect and normative effect. Moreover, this positive influence is particularly prominent in organizations with limited exposure to foreign culture and in nonstate-owned enterprises.
Originality/value
The findings contribute to the literature by fostering a deep understanding of technology for social good and Confucianism research, and further provide a nuanced picture of the role of foreign culture and property rights in the process of technology for social good in China.
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Jun Huang, Haijie Mo and Tianshu Zhang
This paper takes the Shanghai-Shenzhen-Hong Kong Stock Connect as a quasi-natural experiment and investigates the impact of capital market liberalization on the corporate debt…
Abstract
Purpose
This paper takes the Shanghai-Shenzhen-Hong Kong Stock Connect as a quasi-natural experiment and investigates the impact of capital market liberalization on the corporate debt maturity structure. It also aims to provide some policy implications for corporate debt financing and further liberalization of the capital market in China.
Design/methodology/approach
Employing the exogenous event of Shanghai-Shenzhen-Hong Kong Stock Connect and using the data of Chinese A-share firms from 2010 to 2020, this study constructs a difference-in-differences model to examine the relationship between capital market liberalization and corporate debt maturity structure. To validate the results, this study performed several robustness tests, including the parallel test, the placebo test, the Heckman two-stage regression and the propensity score matching.
Findings
This paper finds that capital market liberalization has significantly increased the proportion of long-term debt of target firms. Further analyses suggest that the impact of capital market liberalization on the debt maturity structure is more pronounced for firms with lower management ownership and non-Big 4 audit. Channel tests show that capital market liberalization improves firms’ information environment and curbs self-interested management behavior.
Originality/value
This research provides empirical evidence for the consequences of capital market liberalization and enriches the literature on the determinants of corporate debt maturity structure. Further this study makes a reference for regulators and financial institutions to improve corporate financing through the governance role of capital market liberalization.