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An emerging line of research examining the role of numerological superstition in the capital market shows that it has significant impact on investor behavior (Bhattacharya, Kuo, Lin, & Zhao, 2018; Hirshleifer, Jian, & Zhang 2018). However, to the authors’ best knowledge, there is a dearth of evidence on whether numerological superstition affects corporate behavior. This study fills this void by examining the association between investors’ numerological superstition and earnings management using Chinese data.

Chinese culture views 6 and 8 as lucky numbers. Using Chinese publicly traded firms, the authors examine the relation between investors’ numerological superstition and corporate financial reporting behavior.

The results suggest that firms reporting lucky earnings-per-share (EPS) numbers ending with 6 or 8 are more likely to engage in earnings management. These firms also raise more capital through seasoned equity offerings in the following year; however, they do not have more capital investments. Instead, their controlling shareholders siphon a significant amount of capital through related party transactions. Overall, the findings suggest that managers collude with controlling shareholders to manage earnings by exploiting the superstitious beliefs of minority shareholders.

To the authors’ best knowledge, there is a dearth of evidence on whether numerological superstition affects corporate behavior. This study fills this void by examining the association between investors’ numerological superstition and earnings management using Chinese data.

The wake of the novel coronavirus (COVID-19) pandemic had caused substantial disruptions to the usual delivery of healthcare services. This is because of restrictive orders that were put in place to curb the spread of the infection. Palliative care services in Brunei also face challenges to deliver effective services during this period. However, the impact of advanced illnesses on patients' health and end-of-life care are issues that cannot be planned, postponed or cancelled. Hence, the palliative care team needs to continue to deliver effective palliative care services. As Brunei faced its second pandemic wave in August 2021, crucial adaptations were made to ensure palliative care service was not disrupted. This reflective case study aims to discuss the adaptations made in providing palliative care during this era of disruptions.

This study aims to analyze the influence of farmers’ degree of participation in collective action on their adoption decisions and waiting time regarding soil and water conservation (SWC) measures.

The Probit model and Generalized Propensity Score Match method are used to assess the effect of the degree of participation in collective action on farmers’ adoption decisions and waiting time for implementing SWC measures.

The findings reveal that farmers’ engagement in collective action positively influences the decision-making process regarding terrace construction, water-saving irrigation and afforestation measures. However, it does not significantly impact the decision-making process for plastic film and ridge-furrow tillage practices. Notably, collective action has the strongest influence on farmers’ adoption decisions regarding water-saving irrigation technology, with a relatively smaller influence on the adoption of afforestation and terrace measures. Moreover, the results suggest that participating in collective action effectively reduces the waiting time for terrace construction and expedites the adoption of afforestation and water-saving irrigation technology. Specifically, collective action has a significantly negative effect on the waiting time for terrace construction, followed by water-saving irrigation technology and afforestation measures.

The results of this study underscore the significance of fostering mutual assistance and cooperation mechanisms among farmers, as they can pave the way for raising funds and labor, cultivating elite farmers, attracting skilled labor to rural areas, enhancing the adoption rate and expediting the implementation of terraces, water-saving irrigation technology and afforestation measures.

Drawing on an evaluation of farmers’ degree of participation in collective action, this paper investigates the effect of participation on their SWC adoption decisions and waiting times, thereby offering theoretical and practical insights into soil erosion control in the Loess Plateau.

This paper aims to optimize the charging schedule for battery electric buses (BEBs) to minimize the charging cost considering the time-of-use electricity price.

The BEBs charging schedule optimization problem is formulated as a mixed-integer linear programming model. The objective is to minimize the total charging cost of the BEB fleet. The charge decision of each BEB at the end of each trip is to be determined. Two types of constraints are adopted to ensure that the charging schedule meets the operational requirements of the BEB fleet and that the number of charging piles can meet the demand of the charging schedule.

This paper conducts numerical cases to validate the effect of the proposed model based on the actual timetable and charging data of a bus line. The results show that the total charge cost with the optimized charging schedule is 15.56% lower than the actual total charge cost under given conditions. The results also suggest that increasing the number of charging piles can reduce the charging cost to some extent, which can provide a reference for planning the number of charging piles.

Considering time-of-use electricity price in the BEBs charging schedule will not only reduce the operation cost of electric transit but also make the best use of electricity resources.

Collaboration is a common phenomenon in human society. The best way of collaborations can make the group achieve the best interests. Because of the low cost and high repeatability of simulation, it is a good method to explore the best way of collaborations by means of simulation. The traditional simulation is difficult to adapt to the crowd intelligence network simulation, so the crowd collaborations simulation is proposed.

In this paper, the atomic swarm intelligence unit and collective swarm intelligence unit are proposed to represent the behavior of individuals and groups in physical space and the interaction between them.

To explore the best collaboration mode of the group, a framework of crowd collaborations simulation is proposed, which decomposes the big goal into the small goals by constructing the cooperation chain and analyzes the cooperation results and feeds them back to the next simulation.

Two kinds of swarm intelligence units are used to represent the simulated individuals in the group, and the pattern is used to represent individual behavior. It is suitable for the simulation of collaboration problems in various types and situations.

This study relied on the job demands and resource model to understand employees’ turnover intentions. Recent studies have consistently lent support for the significant association between role ambiguity and turnover intentions; however, only a handful of studies focused on examining the potential mediators in this association. The authors argued that role ambiguity positively influences turnover intentions through affective mechanisms: job involvement and satisfaction.

To test the model, a large sample of working adults participated (N = 505).

Structural equation modeling results showed that role ambiguity, job involvement and job satisfaction were significantly associated with turnover intentions. Moreover, a serial mediation was found among the variables: employees with low levels of role ambiguity tended to report higher job involvement, which further increased their satisfaction with the job and subsequently decreased their turnover intentions.

The cross-sectional design is a limitation.

Practical suggestions regarding how organizations can reduce employee turnover are discussed.

The findings provide support for theory-driven interventions to address developing the intention to stay at work among working adults.

By extending Edmans et al.’s (2021) music sentiment measures to the Vietnam market, the authors aim to investigate the impacts of music sentiment on stock market returns and volatility.

The authors adopted Edmans et al.’s (2021) music-based sentiment to proxy for investor mood. The current study uses linear regression analysis.

The authors find that music sentiment is significantly and positively related to both stock returns and stock market volatility. The authors also show that music sentiment has a contagious effect: Global music sentiment and those in the United States, France and Hong Kong are significant drivers of the Vietnamese stock market. The authors also examine the effect on different industry returns and find that returns on stocks of firms in the communication services, consumer discretionary, consumer staples, energy, financials, healthcare, real-estate, information technology and utility sectors are significantly related to music sentiment. In addition to valence, the authors find that other Spotify audio features can be used to quantify music sentiment.

This study contributes to the behavioral finance literature that focuses on investor sentiment. The authors address this topic in Vietnam using high-frequency data.

The primary purpose of this study is not only to examine the connections between self-determined motivation, attitudes toward change and participation in change, but also to explore the moderating impact of perceived organizational support on organizational change, and the mediating role of attitudes toward change in the link between perceived competence and participation in change.

The data were collected from one semiconductor manufacturing company (study 1) and one logistics service company (study 2). Employees who experienced organizational change before were invited to finish the survey. The partial least squares-structural equation modelling (PLS-SEM) technique and SPSS PROCESS (model 14) were utilized to analyze the data.

The study findings indicated that the perceived autonomy and relatedness were positively connected with perceived competence, which in turn would lead to better attitude toward change. Additionally, it was found that the perceived competence and attitude toward change would positively predict participation in change. More importantly, perceived organizational support would reinforce the positive relationship between attitude toward change and participation in change.

Although there are many organizational change reports, relatively little attention has been paid not only to the mediating role of attitudes toward change in the implication of organizational change but also to the moderating impact of perceived organizational support on the final success of organizational change.

: 本研究的主要目的, 除了探討自決動機和對變革的態度兩者與參與變革的關係;也探究組織支持感對組織變革所起的緩和作用, 以及對變革的態度在感知的才能和參與變革兩者的關聯上所起的調節作用。

: 有關的數據取自一間半導體製造商 (研究一) 和一間物流服務公司 (研究二) 。 曾體驗過組織變革的僱員被邀參與一項調查, 研究人員採用結構方程模式: 偏最小平方法 PLS-SEM、以及SPSS PROCESS (模型14), 來分析調查得來的數據。

: 研究結果顯示、感知的自主和關聯性兩者與感知的才能有正關聯的關係, 而這反過來則會引來對變革有較良好的態度。研究結果亦顯示、感知的才能和對變革的態度兩者均能積極預測變革的參與;更重要的是、組織支持感會強化對變革的態度與參與變革之間的正關聯。

: 雖然有關組織變革的研究報告唯數不少, 惟於組織變革上的啟示而言, 探討對變革的態度所起的調節作用的研究實唯數不多, 而且、探討組織支持感對組織變革能否最終成功所起的緩和作用的研究似頗稀少。

This paper focuses on governance in higher education in China. It sees that governance as distinctive on the world scale and the potential source of distinctiveness in other domains of higher education. By taking an historical approach, reviewing relevant literature and drawing on empirical research on governance at one leading research university, the paper discusses system organisation, government–university relations and the role of the Communist Party (CCP), centralisation and devolution, institutional leadership, interior governance, academic freedom and responsibility, and the relevance of collegial norms. It concludes that the party-state and Chinese higher education will need to find a Way in governance that leads into a fuller space for plural knowledges, ideas and approaches. This would advance both indigenous and global knowledge, so helping global society to also find its Way.

For Chinese companies that cross-list in Chinese A share and Hong Kong (H share) markets, the H share price has been consistently lower than the A share price by an average of 85% in recent years. This is puzzling because most institutional differences between the two markets have been eliminated since 2007. The purpose of this study is to explain the puzzle of the price difference of A+H companies.

Using all A and H share Chinese firms in the period 2007–2013 and a simultaneous equations approach, this study identifies three new explanations for the recent price difference.

First, utilizing a unique earning quality measure that is directly related to non-persistent components of fair value accounting under International Financial Reporting Standards (IFRS), this study finds that the lower the earnings quality, the lower the H share price relative to the A share price, and hence the greater the price difference. Second, the higher the myopic investor ownership in A share firms, the larger the A share price relative to the H share price. Third, the short-selling mechanism introduced to the A share market since 2010 helps reduce the price difference.

First, this study identifies three new explanations for the puzzle of the AH price difference which remains substantial even after the institutional and accounting standards differences between the two markets were eliminated. Second, we examine the impact of the implementation of fair value accounting under IFRS in an emerging market on the pricing difference of cross-listed shares and reveal that it can induce an unintended negative consequence on the pricing difference of cross-listed shares. Third, this study contributes to the literature on short sales by providing its mitigating role in pricing differences across two different markets. Finally, this study makes improvements in research design, which utilizes a unique measure of earnings quality that is directly related to the implementation of IFRS and a simultaneous equations approach that minimizes endogeneity concern.