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Article
Publication date: 24 August 2012

Michele E.M. Akoorie

562

Abstract

Details

Chinese Management Studies, vol. 6 no. 3
Type: Research Article
ISSN: 1750-614X

Available. Content available
Article
Publication date: 2 November 2015

Check Teck Foo

446

Abstract

Details

Chinese Management Studies, vol. 9 no. 4
Type: Research Article
ISSN: 1750-614X

Keywords

Available. Open Access. Open Access
Article
Publication date: 29 March 2022

Yuanhui Li, Yezen Kannan, Stephen Rau and Shuning Yang

The aim of this paper is to provide additional insights on the association between real earnings management (REM) and crash risk, particularly from the perspective of an emerging…

3700

Abstract

Purpose

The aim of this paper is to provide additional insights on the association between real earnings management (REM) and crash risk, particularly from the perspective of an emerging market economy. It also examines the moderation role that internal and external corporate governance may play in this area.

Design/methodology/approach

Relying on archival data from the RESSET and CSMAR databases over a timeframe from 2010 to 2018 of China listed company, the authors test the hypotheses by regressing common measures of crash risk on the treatment variable (REM) and crash risk control variables identified in the prior crash risk literature. The authors also introduce monitoring proxies (internal controls as an internal governance and institutional ownership as an external governance) and assess how effective internal and external governance moderate the relation between REM and stock price crash risk.

Findings

The results suggest firms with higher REM have a significantly greater stock price crash risk, and that this association is mitigated by external monitoring. That is, greater institutional ownership, particularly pressure insensitive owners, mitigates the impact of REM on stock price crash risk. However, internal control does not mitigate the association between REM and stock price crash risk.

Originality/value

Following the passage of the Sarbanes–Oxley (SOX) Act, prior research has documented an increase in the use of REM and a positive association between REM and cash risk. The authors demonstrate that they persist in one of the largest emerging markets where institutional regulations, market conditions and corporate behaviors are different from those in developed markets. Also, the assessment of the moderation effect of internal and external governance mechanisms could have meaningful implications for investors and regulators in Chinese and other emerging markets.

Details

China Accounting and Finance Review, vol. 24 no. 2
Type: Research Article
ISSN: 1029-807X

Keywords

Available. Content available
Article
Publication date: 9 February 2010

Martin Goosey

309

Abstract

Details

Soldering & Surface Mount Technology, vol. 22 no. 1
Type: Research Article
ISSN: 0954-0911

Available. Open Access. Open Access
Article
Publication date: 10 October 2024

Xu Cao and Lei Wang

This study aims to explore the traditional plant dyeing of Xinjiang Atlas silk fabrics, providing references for the comprehensive utilization of plant dyes in intangible…

154

Abstract

Purpose

This study aims to explore the traditional plant dyeing of Xinjiang Atlas silk fabrics, providing references for the comprehensive utilization of plant dyes in intangible cultural heritage.

Design/methodology/approach

The focus of this study is on dyeing experiments of Atlas silk fabrics using safflower extracts, constrained by regional resources. Safflower dry flowers grown in Xinjiang were selected, rinsed with pure water and rubbed. Yellow pigments were removed by adding edible white vinegar. Red pigments from safflower were extracted using an alkaline solution prepared with Populus euphratica ash, a special product of Xinjiang. The extraction rate was analyzed under varying material-to-liquor ratios, pH values, times and temperatures. Direct dyeing process experiments were conducted to obtain different colorimetric L, a, b and K/S values for comparison. Samples with good color development were selected to test the impact of dyeing immersions on color development, and their color fastness, UV protection and antibacterial effects were verified.

Findings

The dyeing experiments on silk fabrics confirmed their UV protection capabilities and antibacterial properties, demonstrating effectiveness against E. coli and Staphylococcus aureus. As a major producer of safflower, Xinjiang underscores the significance of safflower as an essential plant dyes on the Silk Road. This study reveals its market potential and suitability for use in the plant dyeing process of Atlas silk, producing vibrant red and pink colors.

Originality/value

The experiments indicated that after removing yellow pigments, the highest extraction rate of red pigment from safflower was achieved at a pH value of 10–11, a temperature of 30°C and an extraction time of 40 min. The best bright red color effect with strong color fastness was obtained with a material-to-liquor ratio of 1:20, a temperature of 40°C and three immersions. The best light pink color effect with strong color fastness was a material-to-liquor ratio of 1:80, a temperature of 30°C and two immersions.

Details

International Journal of Clothing Science and Technology, vol. 37 no. 1
Type: Research Article
ISSN: 0955-6222

Keywords

Available. Content available
Article
Publication date: 7 April 2015

Check Teck Foo

354

Abstract

Details

Chinese Management Studies, vol. 9 no. 1
Type: Research Article
ISSN: 1750-614X

Available. Content available
Article
Publication date: 4 July 2016

Mohan Kumaraswamy

276

Abstract

Details

Built Environment Project and Asset Management, vol. 6 no. 3
Type: Research Article
ISSN: 2044-124X

Available. Open Access. Open Access
Article
Publication date: 27 July 2020

Fusheng Xie, Ling Gao and Peiyu Xie

This paper examines the different features of China's economic development in different stages of economic globalization. The study finds that the investment- and export-based…

2129

Abstract

Purpose

This paper examines the different features of China's economic development in different stages of economic globalization. The study finds that the investment- and export-based growth model drove China's high-speed economic growth between 2000 and 2007, which came into existence around 2000 when China plugged into the global production network.

Design/methodology/approach

This paper also finds that China slowed down to the New Normal because of the disruption to the socio-economic underpinnings of this growth model. As China adapts to and steers the New Normal, supply-side structural reforms can channel excess capacity to the construction of underground pipe networks in rural areas of central China and fix capital while advance rural revitalization.

Findings

At the same time, enterprises must strive to build a key component development platform for key component innovation and the standard-setting power in global manufacturing.

Originality/value

The establishment of a domestic production network integrating the integrated innovation-driven core enterprises and modular producers at different levels can satisfy the dynamic demand structure of China in which standardized demands and personalized demands coexist.

Details

China Political Economy, vol. 3 no. 1
Type: Research Article
ISSN: 2516-1652

Keywords

Available. Open Access. Open Access
Article
Publication date: 21 July 2020

Prajowal Manandhar, Prashanth Reddy Marpu and Zeyar Aung

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…

1517

Abstract

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.

Details

Applied Computing and Informatics, vol. 17 no. 1
Type: Research Article
ISSN: 2634-1964

Keywords

Available. Open Access. Open Access
Article
Publication date: 9 September 2024

Ya-Fei Liu, Yu-Bo Zhu, Hou-Han Wu and Fangxuan (Sam) Li

This study aims to explore the differences in the tourists’ perceived destination image on travel e-commerce platforms (e.g. Ctrip and Fliggy) and social media platforms (e.g…

359

Abstract

Purpose

This study aims to explore the differences in the tourists’ perceived destination image on travel e-commerce platforms (e.g. Ctrip and Fliggy) and social media platforms (e.g. Xiaohongshu and Weibo).

Details

Tourism Critiques: Practice and Theory, vol. 5 no. 2
Type: Research Article
ISSN: 2633-1225

Keywords

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