Search results

This study aims to understand the impact of market power and competition on earnings management, particularly discretionary accruals, in the Chinese and Taiwanese tourism industries. China and Taiwan differ not only in their political and social systems but also in their economic systems. The research aims to provide managers and investors with stock selection strategy in the decision-making process.

Accounting data consisted of 60 publicly traded travel companies in China and Taiwan from 2000 to 2014. Methodology included correlation matrix for the variables, univariate and multivariate regression and competition analysis.

Based on empirical results, the authors found a significant negative correlation between market power and discretionary accruals and market concentration (or lower market competition) and discretionary accruals in both the Chinese or Taiwanese markets. Although the Chinese travel companies enjoyed higher market power and market concentration, they engaged in less earnings manipulation than their Taiwanese counterparts as a result of the Chinese Government regulation.

Based on listed travel companies, generalization of the research results to entire tourism industry is limited. This study compares the travel companies’ practices of smoothing out earnings between China and Taiwan, thus helping managers and investors in making their financing, investment decisions.

This research contributes to the earnings management literature by examining a specific industry of tourism. This paper is original in two ways. The authors linked market power and market competition with earnings management simultaneously and then compared the Chinese and Taiwanese tourism industries in manipulating earnings.

The purpose of this paper is to develop initial evidence about the nature and features of crowdfunding in China, given it is largely unregulated regulatory frameworks.

The paper used extensive desk research using data collected from the public and private sectors, after which the data was analyzed parallel to existing academic literature, that is, institutional context by Bruton et al. (2014). This paper uncovered patterns of development, profiling crowdfunding platforms, examining the regulatory landscape and providing antecedents of successful crowdfunding projects in China.

When the traditional financial markets are hard to reach, micro, small and medium enterprises (MSMEs) were starved for capital. Crowdfunding can play a major role in funding and risk sharing. It is an innovative and dynamic vehicle for MSMEs as well as enthusiastic investors in China. Since its initial introduction to China in 2009, crowdfunding has gained substantial popularity in a relatively short period. Currently, there is still not an identifiable guideline on how to delineate the significance of the crowdfunding platform. The development of crowdfunding in China faces a few unresolved key issues. As researchers exploring this phenomenon in new ways, crowdfunding platforms can be enhanced in a manner that benefits the capital seeker, investors and society as a whole.

There is a dearth of information on start-up crowdfunding in Asia. With little data available to analyze, so this paper hopes to contribute to knowledge and provide valuable information to researchers and industry representations. Crowdfunding represents a potentially disruptive change in the way that new ventures are funded. This paper represents an initial analysis in the study of new ventures in China. Finally, the authors provide recommendations for entrepreneurs, investors and policymakers as well as researchers and practitioners with suggestions about yet unexplored avenues of research.

This review analyzes data from research articles published from 2010 to 2022 related to workplace ostracism which include theoretical or empirical practical implications. The primary motive of this review is to identify main themes of practical implications relevant to workplace ostracism.

In total, 86 research articles published in 56 journals were retrieved from six well-known management science databases, namely, Science Direct, Emerald Online, Springer Link, Taylor and Francis, Wiley and Sage. The affinity diagram was utilized to organize the practical implications of the studies into meaningful themes. Moreover, in order to prioritize the main themes, the Pareto diagram was utilized.

Eleven themes have been used to categorize the practical implications of the reviewed articles, demonstrating various human resource (HR) interventions for avoiding or limiting the feelings of ostracism at work. Specifically, they focus on training and development, culture, formal and informal meetings, interpersonal relationships, task interdependence, monitoring, trust and transparency, proper channel, job autonomy and individual characteristics.

While many systematic and traditional literature reviews have been undertaken in an attempt to thoroughly organize extant literature on various aspects of workplace ostracism, no study has addressed the main themes of practical implications vis-à-vis employees experiencing workplace ostracism. Moreover, the majority of them are apparently out of date (prior to 2019), and there is just one study undertaken up to 2020.

This study aims to identify the attitudes of Chinese residents towards tourists and tourism development. Based on periods of observation, temporary residency and several visits for more than a decade, and supplemented by data collected from 478 residents, the study examines to what extent the rural villagers identify the tourism induced changes as being an outcome of official Chinese policies. The villages, Xidi, Hongcun and Nanping, are three heritage villages in Anhui Province and represent appropriate case studies for such an examination due to their differing histories of tourism administrative procedures. Findings contribute to scholarly knowledge by putting pro-poor tourism and community participation under scrutiny in Chinese context. A change of residents’ perceptions towards tourism could potentially be consequential for tourists’ experience and the sustainability of tourism development, particularly in emerging rural destinations.

This paper aims at comparing and contrasting the Ao Man-long scandal with the Ho Chio-meng case in Macau, drawing lessons from the two events and casting lights on the literature on corruption scandals.

The study used documentary research and interpretative and analytical approaches.

The two cases show considerable administrative discretion on the part of the principal officials involved, and remedial measures along the line of having more rigorous and frequent internal auditing may be necessary.

Original analyses were conducted together with literature review and documentary research. This paper would be of interest to scholars and practitioners concerned with how Macau combats corruption.

The growing complexity of consumer engagement (CE) due to the impact of Internet of things (IoT) has been attracting significant attention from both academics and industry practitioners especially in recent times. Hence, understanding this phenomenon remains very crucial to the body of knowledge. This study conducted a systematic review on IoT and CE with the aim of proposing future research opportunities using the TCCM model.

Extant literature studies were systematically examined by sourcing high ranking ABS journals from EBSCO, ScienceDirect and Emerald. A total of 58 articles were included in the final analysis of this research.

The analysis established the need to conduct more research on CE due to the impact of new technological implementation in retail. The results further suggest the need for extensive research across African countries and emerging markets to enable broader empirical generalizations of research outcomes. Using the TCCM framework, the authors indicated directions for future empirical research.

This study exposes the current trends in CE and IoT. The results and analysis are both compelling and verifiable, hence, establishing a firm base of reference for future research in related fields.

This study aims to provide a systematic and complete knowledge map for use by researchers working in the field of research data. Additionally, the aim is to help them quickly understand the authors' collaboration characteristics, institutional collaboration characteristics, trending research topics, evolutionary trends and research frontiers of scholars from the perspective of library informatics.

The authors adopt the bibliometric method, and with the help of bibliometric analysis software CiteSpace and VOSviewer, quantitatively analyze the retrieved literature data. The analysis results are presented in the form of tables and visualization maps in this paper.

The research results from this study show that collaboration between scholars and institutions is weak. It also identified the current hotspots in the field of research data, these being: data literacy education, research data sharing, data integration management and joint library cataloguing and data research support services, among others. The important dimensions to consider for future research are the library's participation in a trans-organizational and trans-stage integration of research data, functional improvement of a research data sharing platform, practice of data literacy education methods and models, and improvement of research data service quality.

Previous literature reviews on research data are qualitative studies, while few are quantitative studies. Therefore, this paper uses quantitative research methods, such as bibliometrics, data mining and knowledge map, to reveal the research progress and trend systematically and intuitively on the research data topic based on published literature, and to provide a reference for the further study of this topic in the future.

We make use of the Volunteered Geographic Information (VGI) data to extract the total extent of the roads using remote sensing images. VGI data is often provided only as vector data represented by lines and not as full extent. Also, high geolocation accuracy is not guaranteed and it is common to observe misalignment with the target road segments by several pixels on the images. In this work, we use the prior information provided by the VGI and extract the full road extent even if there is significant mis-registration between the VGI and the image. The method consists of image segmentation and traversal of multiple agents along available VGI information. First, we perform image segmentation, and then we traverse through the fragmented road segments using autonomous agents to obtain a complete road map in a semi-automatic way once the seed-points are defined. The road center-line in the VGI guides the process and allows us to discover and extract the full extent of the road network based on the image data. The results demonstrate the validity and good performance of the proposed method for road extraction that reflects the actual road width despite the presence of disturbances such as shadows, cars and trees which shows the efficiency of the fusion of the VGI and satellite images.

This paper aims to make it convenient for those who have only just begun their research into Community Question Answering (CQA) expert recommendation, and for those who are already concerned with this issue, to ease the extension of our understanding with future research.

In this paper, keywords such as “CQA”, “Social Question Answering”, “expert recommendation”, “question routing” and “expert finding” are used to search major digital libraries. The final sample includes a list of 83 relevant articles authored in academia as well as industry that have been published from January 1, 2008 to March 1, 2019.

This study proposes a comprehensive framework to categorize extant studies into three broad areas of CQA expert recommendation research: understanding profile modeling, recommendation approaches and recommendation system impacts.

This paper focuses on discussing and sorting out the key research issues from these three research genres. Finally, it was found that conflicting and contradictory research results and research gaps in the existing research, and then put forward the urgent research topics.

The aim of this study is to assess the mediating effect of source appearance (SA) and self-influencer congruence (SIC) on the relationship between visual content (VC) and customer engagement (CE) towards mobile advertisement.

This study uses a quantitative approach to test the proposed model based on the stimulus–organism–response (SOR) theory. The non-probability purposive sampling technique was used to collect data from Pakistani mobile users through a self-administered questionnaire.

The study results prove that VC alone cannot generate mobile users’ engagement. SA is the key in this regard, which has a relatively higher importance compared to SIC. Furthermore, the serial mediation effect of SA and SIC on CE shows that attractive sources are likely to induce higher SIC and subsequent CE.

The results reveal that without a pleasing SA and positive SIC, mobile users skip the ads by perceiving them to be irritating or interruptive. Mobile ads might cost relatively less, but the advertisers should understand the significance of the SA toward minimizing the mobile advertising skepticism.

Advertisers can enhance the user’s engagement on mobile devices by addressing both the SA and SIC in their VC. The combined effect of both the SA and SIC on CE has not been assessed before. Furthermore, this study has used the SOR mechanism to examine CE.

El objetivo general de esta investigación es evaluar el efecto mediador de la apariencia de la fuente (SA) y la congruencia del auto-influencer (SIC) en la relación entre el contenido visual (CV) y el compromiso del cliente (CE) hacia la publicidad móvil.

Este estudio utiliza un enfoque cuantitativo para probar el modelo propuesto basado en la teoría estímulo-organismo-respuesta (SOR). Se utilizó la técnica de muestreo intencional no probabilístico para recoger datos de usuarios de móviles paquistaníes mediante un cuestionario autoadministrado.

Nuestros resultados demuestran que el contenido visual por sí solo no puede generar el compromiso de los usuarios de móviles. La apariencia de la fuente es la clave a este respecto, que tiene una importancia relativamente mayor en comparación con la congruencia del auto-influencer. Además, el efecto de mediación en serie de SA y SIC en CE muestra que es probable que las fuentes atractivas induzcan un mayor SIC y el consiguiente compromiso del cliente.

Los resultados revelan que sin una SA agradable y una SIC positiva, los usuarios de móviles omiten los anuncios al percibirlos como irritantes o interruptores. Los anuncios para móviles pueden costar relativamente menos, pero los anunciantes deben comprender la importancia de la apariencia de la fuente para minimizar el escepticismo de la publicidad móvil.

Los anunciantes pueden mejorar la participación del usuario en los dispositivos móviles abordando tanto la AS como el SIC en sus contenidos visuales. Hasta ahora no se había evaluado el efecto combinado de la AS y el SIC en el CE. Además, este estudio ha utilizado el mecanismo del SOR para examinar el engagement del cliente.

本研究的总体目标是评估源外观（SA）和自我影响者一致性（SIC）对移动广告视觉内容（VC）和客户参与（CE）之间关系的中介效应。

本研究采用定量方法来检验基于刺激-有机体-反应（SOR）理论提出的模型。研究采用了非概率目的性抽样技术, 通过自填问卷的方式向巴基斯坦移动用户收集数据。

我们的研究结果证明, 仅靠视觉内容并不能引起移动用户的参与。在这方面, 源外观是关键, 与自我影响者一致性相比, 源外观的重要性相对更高。此外, SA 和 SIC 对 CE 的串联中介效应表明, 有吸引力的信息源可能会诱发更高的 SIC 和随后的客户参与。

研究结果表明, 如果没有令人愉悦的SA和积极的SIC, 移动用户就会认为广告具有刺激性或干扰性, 从而跳过广告。移动广告的成本可能相对较低, 但广告商应了解广告源外观对减少移动广告怀疑的重要性。

广告商可以通过在视觉内容中同时考虑广告联盟和广告投放中心这两个因素, 提高用户在移动设备上的参与度。之前从未有人评估过 “SA “和 “SIC “对消费者参与度的综合影响。此外, 本研究还使用了 SOR 机制来考察客户参与度。