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The purpose of this paper is to investigate the effects of political connections on the association between firms' business strategy and their tax aggressiveness in an emerging economy such as China.

The authors study a large sample of Chinese public firms from 2011 to 2017 using a panel regression model. In addition, a change analysis, an instrument variable test and alternative measures/samples are implemented as robustness tests.

Firms adopting innovative business strategy are more tax aggressive overall. However, innovative firms with political connections are less tax aggressive compared to those without political connections.

This paper contributes to the understanding of firms' tax behaviors in an emerging economy setting. It suggests that there are costs associated with political connections, such as foregone tax saving opportunities, which are understudies in the prior literature.

The impact of extreme heat on prisons and carceral facilities is becoming increasingly visible, yet remains overlooked by scholars, practitioners and policymakers. Prisons are a unique type of infrastructure designed to severely limit and control the movement of hundreds and even thousands of individuals as a form of punishment. This leads to many significant challenges to mitigating the risk of heat-related illness in prisons and other carceral spaces that have remained overlooked across many disciplines including emergency management, disasters, corrections and public health.

For this study, we analyzed 192 surveys from incarcerated persons in state prisons throughout Texas to understand how incarceration and the punitive prison environment create challenges to managing extreme heat in prisons.

We found that characteristics of modern incarceration, including communal distribution of resources, crowded conditions and a lack of agency for incarcerated people, create barriers to accessing resources during periods of extreme heat. Furthermore, the punitive nature of the prison environment as manifested in the relationship between staff and incarcerated persons and certain prison policies also create barriers to incarcerated persons accessing resources to reduce their risk of heat-related illness and death.

These issues are particularly relevant to the health and safety of incarcerated persons during periods of extreme temperatures but also speak broadly to the implications of incarceration, disaster risk, and the advancement of human rights for incarcerated people.

This article addresses a gap in the literature by including the perspectives of persons incarcerated in Texas prisons experiencing extreme heat and implicates the characteristics of incarceration and punishment in the production of disaster risk.

This work aims to explore why people review their experienced online shopping in such a manner (promptness), and what is the potential relationship between the users’ review promptness and review motivation as well as reviewed contents.

To evaluate the customers’ responses regarding their shopping experiences, in this paper, the “purchase-review” promptness is studied to explore the temporal characteristics of users’ reviewing behavior online. Then, an aspect mining method was introduced for assessment of review text. Finally, a theoretical model is proposed to analyze how the customers’ reviews were formed.

First, the length of time elapsed between purchase and review was found to follow a power-law distribution, which characterizes an important number of human behaviors. Within online review behaviors, this meant that a high frequency population of reviewers tended to publish relatively quick reviews online. This showed that the customers’ reviewing behaviors on e-commerce websites may have been affected by extrinsic motivations, intrinsic motivations or both. Second, the proposed review-to-feature mapping technique is a feasible method for exploring reviewers’ opinions in both massive and sparse reviews. Finally, the customers’ reviewing behaviors were found to be mostly consistent with reviewers’ motivations.

First, the authors propose that the “promptness” of users in posting online reviews is an important external manifestation of their motivation, product experience and service experience. Second, a semi-supervised method of review-to-aspect mapping is used to solve the data quality problem in mining information from massive text data, which vary in length, detail and quality. Finally, a huge amount of e-commerce customers’ purchase-review promptness are studied and the results indicate that not all product features are responsible for the “prompt” posting of users’ reviews, and that the platform’s strategy to encourage users to post reviews will not work in the long term.

This study aims to explore how online reviews and users’ social network centrality interact to influence idea popularity in open innovation communities (OICs).

This study used Python to obtain data from the LEGO Innovation Community. In total, 285,849 reviews across 4,475 user designs between March 2019 and March 2021 were extracted to test this study’s hypotheses.

The ordinary least square regression analysis results show that review volume, review valence, review variance and review length all positively influence idea popularity. In addition, users’ in-degree centrality positively interacts with review valence, review variance and review length to influence idea popularity, while their out-degree centrality negatively interacts with such effects.

Drawing on the interactive marketing perspective, this study employs a large sample from the LEGO community and examines user design and idea popularity from a community member’s point of view. Moreover, this study is the first to confirm the role of online reviews and user network centrality in influencing idea popularity in OICs from a social network perspective. Furthermore, by integrating social network analysis and persuasion theories, this study confirms the interaction effects of review characteristics and users’ social network centrality on idea popularity.

This study’s results highlight that users should actively interact and share with reviewers their professional product design knowledge and/or the journey of their design to improve the volume of reviews on their user designs. Moreover, users could also draw more attention from other users by actively responding to heterogeneous reviews. In addition, users should be cautious with the number of people they follow and ensure that they improve their in-degree rather than out-degree centrality in their social networks.

This study integrates social network analysis and persuasion theories to explore the effects of online reviews and users’ centrality on idea popularity in OICs, a vital research issue that has been overlooked.

Online influencers are increasingly used by brands around the globe to establish brand communication. This study aims to investigate the characteristics of social media content in terms of presentation style and brand communication among online influencers in China. The authors identified how characteristics of social media posts influence young consumers’ engagement with the posts.

The authors analyzed 1,779 posts from the Sina Weibo accounts of ten top-ranked online influencers by combining traditional content analysis with Web data crawling of audience engagement with social media posts.

Online influencers in China more frequently used photos than videos to communicate with their social media audience. Altogether 8% and 6% of posts carried information about promotion and event, respectively. Posts with promotional incentives as well as event information were more likely to engage audiences. Altogether 22% of the sampled social media posts mentioned brands. Posts with brand information, however, were less likely to engage audiences. Furthermore, having long text is more effective than photos/images in generating likes from social media audiences.

Combining content analysis of social media posts and engagement analytics obtained via Web data crawling, this study is, to the best of the authors’ knowledge, one of the first empirical studies to analyze influencer marketing and young consumers’ reactions to social media in China.

This study aims to inform prospective listing firms, investors and regulators of the unique drivers of Chinese initial public offering (IPO) pricing on the Hong Kong Exchange.

Using a hand-collected IPO dataset, we investigate whether information uncertainty or investor exuberance drives underpricing and Chinese IPOs’ performance from 2002 to 2015, including 114 state-owned enterprises (SOEs).

Contrasting with the “listing bubble” in the China domestic stock market, generated by the overoptimism of retail investors, we highlight a “placing bubble” among Chinese firms listed in Hong Kong. This is driven by institutional investors’ buoyant demand for Chinese IPO shares, particularly those of SOEs. Chinese listing firms employ discreet earnings management strategies with their working capital accounts to smooth pre-IPO earnings, which becomes apparent to the market only in the long term.

This study is the first to examine the pricing of sought-after Chinese IPOs among international investors, who face various restrictions when investing in the Chinese domestic stock market. Additionally, it is the first study to measure earnings management using hand-collected pre-IPO data in IPO underpricing studies.

In this study, the authors examine consumer attitudes toward a professional soccer club’s proenvironmental initiatives and evaluate whether key themes are consistent with those found in previous research of fans in different sporting contexts.

The authors analyzed empirical material provided by 147 highly identified supporters of a Major League Soccer team. Using template analysis, the authors compared codes, categories and themes with those previously identified in a reference group of National Football League (NFL) fans.

Twenty-three preliminary codes, nine categories and four themes were established by the researchers. Three themes – Considering Environmental Action, Business Insights and Impacting the Fan Experience – were all consistent with the NFL reference group. A fourth theme, Public Visibility, focused on the possibility that the club’s proenvironmental initiatives could provide a competitive advantage over rival cities and positively influence local programming and behaviors.

The results of this study support the notion that fan characteristics may differ across various demographic and structural contexts and fans’ recognition that a club could leverage its community standing to promote proenvironmental action.

This study delves into the psychological processes underlying sport fans' post-purchase innovativeness behaviour. This exploratory research aims to establish a theoretical framework that elucidates the formation of sport fans' word-of-mouth (WOM) behaviours, particularly emphasising the structural relationship between motivated consumer innovativeness and satisfaction in using AR live-streaming services.

Utilising an online survey and convenience sampling, the study garnered a total of 243 usable responses from three online baseball fan communities in South Korea. Confirmatory factor analysis was employed to assess the psychometric properties of the constructs. Subsequently, a structural equation model was used to probe the influence of motivated consumer innovativeness on WOM, with a particular focus on the mediating role of satisfaction.

Three dimensions of motivated sport fans innovativeness – functional, hedonic and cognitive – showed a positive association with WOM, partly mediated by satisfaction. In contrast, socially motivated sport fans innovativeness did not directly lead to WOM but influenced it solely through satisfaction. The full mediating role of satisfaction in the relationship between socially motivated fans innovativeness and WOM was found.

This research stands out as one of the scant studies exploring motivated sport fans innovativeness in the context of AR live sport streaming. The findings not only corroborate but also augment the extant literature by empirically confirming that three dimensions of motivated fans innovativeness, coupled with satisfaction, are pivotal antecedents to WOM intention.

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.