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Available. Open Access. Open Access
Article
Publication date: 11 April 2023

Wenhao Yi, Mingnian Wang, Jianjun Tong, Siguang Zhao, Jiawang Li, Dengbin Gui and Xiao Zhang

The purpose of the study is to quickly identify significant heterogeneity of surrounding rock of tunnel face that generally occurs during the construction of large-section rock…

336

Abstract

Purpose

The purpose of the study is to quickly identify significant heterogeneity of surrounding rock of tunnel face that generally occurs during the construction of large-section rock tunnels of high-speed railways.

Design/methodology/approach

Relying on the support vector machine (SVM)-based classification model, the nominal classification of blastholes and nominal zoning and classification terms were used to demonstrate the heterogeneity identification method for the surrounding rock of tunnel face, and the identification calculation was carried out for the five test tunnels. Then, the suggestions for local optimization of the support structures of large-section rock tunnels were put forward.

Findings

The results show that compared with the two classification models based on neural networks, the SVM-based classification model has a higher classification accuracy when the sample size is small, and the average accuracy can reach 87.9%. After the samples are replaced, the SVM-based classification model can still reach the same accuracy, whose generalization ability is stronger.

Originality/value

By applying the identification method described in this paper, the significant heterogeneity characteristics of the surrounding rock in the process of two times of blasting were identified, and the identification results are basically consistent with the actual situation of the tunnel face at the end of blasting, and can provide a basis for local optimization of support parameters.

Details

Railway Sciences, vol. 2 no. 1
Type: Research Article
ISSN: 2755-0907

Keywords

Available. Content available
Book part
Publication date: 28 June 2023

Xinru Liu and Honggen Xiao

Free Access. Free Access

Abstract

Details

Poverty and Prosperity
Type: Book
ISBN: 978-1-80117-987-4

Available. Open Access. Open Access
Article
Publication date: 18 November 2024

Xiaoyu Zheng and Wenzhen Li

This study investigates whether Chinese local governments’ environmental attention can mitigate corporate “greenwashing”, focusing on the extent of environmental content in annual…

374

Abstract

Purpose

This study investigates whether Chinese local governments’ environmental attention can mitigate corporate “greenwashing”, focusing on the extent of environmental content in annual government work reports as indicative of government environmental attention. This study aims to determine whether enterprises respond to changes in local governmental attention by improving the quality of their environmental information disclosures.

Design/methodology/approach

Data from China’s A-share listed companies spanning 2013–2021 were sourced from the CSMAR database and company annual reports. Environmental attention data were manually gathered from local government work reports published on official local government websites by using text analysis methods. These datasets were analyzed empirically to assess the impact of local governments’ environmental attention on corporate greenwashing behavior.

Findings

Results show that increased governmental environmental attention significantly reduces corporate greenwashing behavior by alleviating corporate financing constraints, enhancing independent engagement in environmental initiatives and bolstering stakeholder oversight. Moreover, heterogeneity analysis indicates that the influence of government environmental concerns is pronounced in non-state-owned enterprises, firms with subpar audit quality and those exhibiting myopic management tendencies.

Originality/value

This study enriches the existing literature on the government–business nexus. It also introduces methodological innovations by employing a lexical analysis of environmental themes in local government work reports instead of using typical event study approaches. Furthermore, it uses a mediating effect model to identify the mechanisms through which government environmental attention influences corporate greenwashing, namely, government subsidies, corporate environmental initiatives and external stakeholder oversight.

Details

Journal of Asian Business and Economic Studies, vol. 31 no. 5
Type: Research Article
ISSN: 2515-964X

Keywords

Available. Open Access. Open Access
Article
Publication date: 8 July 2022

Alice Schmuck, Katarina Lagerström and James Sallis

This study aims to understand the performance implications of when a business internationalizes. Many managers take the performance implications of internationalization for…

1981

Abstract

Purpose

This study aims to understand the performance implications of when a business internationalizes. Many managers take the performance implications of internationalization for granted. Whether seeking a broader customer base or cost reduction through cross-border outsourcing, the overwhelming belief is that internationalization leads to higher profits.

Design/methodology/approach

This paper offers a systematic review, content analysis and cross-tabulation analysis of 115 empirical studies from over 40 major journals in management, strategy and international business between 1977 and 2021. Focusing on research settings, sample characteristics, underlying theoretical approaches, measurements of key variables and moderators influencing the multinationality and performance relationship, this study offers a detailed account of definitions and effects.

Findings

The findings of this study suggest a tenuous connection between internationalization and performance. No strain of research literature conclusively identifies a consistent direct path from internationalization to performance. The context specificity of the relationship makes general declarations impossible.

Research limitations/implications

Future researchers should recognize that internationalization is a process taking different forms, with no specific dominant form. General declarations are misleading. The focus should be on the process of internationalization rather than on the outcome.

Originality/value

This study contributes to the international business literature by exploring reasons for the inconsistent results and lack of consensus. Through a detailed account of definitions and effects, this paper explores the lack of consensus as well as the identified shapes of the relationship.

Details

critical perspectives on international business, vol. 19 no. 2
Type: Research Article
ISSN: 1742-2043

Keywords

Available. Open Access. Open Access
Article
Publication date: 16 September 2024

Wei Xiong, Tingting Liu, Xu Zhao and Zihan Xiao

This paper explores the association between directors’ and officers’ liability insurance (D&O insurance) and management tone manipulation.

298

Abstract

Purpose

This paper explores the association between directors’ and officers’ liability insurance (D&O insurance) and management tone manipulation.

Design/methodology/approach

This study uses data from A-share listed non-financial companies from 2009 to 2021 as its sample for empirical tests. In addition, the study relies on text analysis and the construction of models to investigate the relationship between D&O insurance and management tone manipulation.

Findings

The authors find that the purchase of D&O insurance will lead to management tone manipulation in the “management discussion and analysis” part of companies’ annual reports, and operating risk and agent cost are the two paths for the effect. Further analysis shows that having a male CEO and employing high-quality auditors can weaken the positive impact of D&O insurance on tone manipulation.

Originality/value

This paper provides a new approach for studying the literature related to D&O insurance and management behavior, and the findings enrich our understanding of the influencing factors and the mechanism of management tone manipulation, thus revealing policy implications for further standardization of the terms and system of D&O insurance in China.

Details

China Accounting and Finance Review, vol. 26 no. 5
Type: Research Article
ISSN: 1029-807X

Keywords

Available. Open Access. Open Access
Article
Publication date: 8 July 2024

Fan Zhang

This paper aims to study the impact of CEOs' cultural background on corporate innovation. The paper constructs a measure of CEOs' cultural individualism based on their birthplaces…

587

Abstract

Purpose

This paper aims to study the impact of CEOs' cultural background on corporate innovation. The paper constructs a measure of CEOs' cultural individualism based on their birthplaces and investigates its relationship with firms' patents and citations. The study aims to shed light on the interaction of culture and corporate decisions and focuses on the role of top managers. The paper also investigates the mechanism of how top management can affect corporate innovation output.

Design/methodology/approach

The paper constructs the measure of individualism using the westward expansion in US history. To do so, the paper uses the US county-level duration of exposure of the frontier territory in the 19th century and links the counties to CEOs' birthplaces. The paper argues the cultural characteristics of birthplaces can affect a person's later management styles and decisions, hence affecting corporate innovation policies. Using regression and difference-in-differences estimations, the paper explores the relation and causality between cultural individualism and innovation output.

Findings

The paper finds that CEO cultural individualism is positively related with the number of patents produced by the firm and the citations received by the firm. Difference-in-differences tests using CEO turnovers support that the relation is causal. The paper also investigates the economic mechanism of how individualistic CEOs achieve such results. It finds that individualistic CEOs tend to hire more talented employees and improve the workplace environment to attract top inventors.

Originality/value

This paper provides firm-level evidence of culture and innovation. Prior studies in this area focus on cross-country evidence and suffer the limitation of confounding factors. Using a county-level measure of individualism and a sample of firms in USA, the paper alleviates the concern and provides evidence with better granularity. This paper also provides a novel mechanism for attracting top inventors, while existing literature tend to focus on risk-taking activities.

Details

China Accounting and Finance Review, vol. 26 no. 3
Type: Research Article
ISSN: 1029-807X

Keywords

Available. Content available
Book part
Publication date: 8 August 2006

Abstract

Details

Environmental Accounting
Type: Book
ISBN: 978-0-76231-366-2

Available. Content available
Book part
Publication date: 16 December 2009

Abstract

Details

Sustainability, Environmental Performance and Disclosures
Type: Book
ISBN: 978-1-84950-765-3

Available. Open Access. Open Access
Article
Publication date: 28 April 2020

Shunbin Zhong, Leiju Qiu and Baowen Sun

This paper aims to provide a survey of existing literature on the economic impacts of the internet on firm development, and outlines an overall framework of the existing studies…

2100

Abstract

Purpose

This paper aims to provide a survey of existing literature on the economic impacts of the internet on firm development, and outlines an overall framework of the existing studies. The purpose is to show how the internet affects firm development, which may help policymakers and other researchers to have a better knowledge of existing research characteristics, problems and future directions.

Design/methodology/approach

The authors review the studies on the economic impacts of the internet on firm characteristics and external environment, identify the characteristics of the existing literature and problems and discuss the directions of possible future research.

Findings

The authors find that the impacts of the internet on firm development mainly display two relevant mechanisms (firm characteristics and external environment), and they can be grouped into six channels (firm innovation, firm business mode, firm performance, firm productivity, firm import and export trade and firm location selection).

Originality/value

This study builds up a framework of how the internet impacts on firm development, which can add value to the future research of firm intelligent transaction modes in the crowd intelligence network.

Details

International Journal of Crowd Science, vol. 4 no. 2
Type: Research Article
ISSN: 2398-7294

Keywords

Available. Open Access. Open Access
Article
Publication date: 14 June 2019

Can Liu

The shared development concept is crucial for the construction of a socialist political economy with Chinese characteristics. The paper aims to discuss this issue.

1650

Abstract

Purpose

The shared development concept is crucial for the construction of a socialist political economy with Chinese characteristics. The paper aims to discuss this issue.

Design/methodology/approach

This is because shared development constitutes the logic thread of the socialist political economy with Chinese characteristics and the core for the formation and development of its whole system.

Findings

China’s modernization is well underway and is following a unique path with its own characteristics, whereby shared development is undoubtedly one of its core values.

Originality/value

In the new era, the development path under the concept of shared development of socialism with Chinese characteristics must adhere to the all-round development of human beings, promote social equity and justice via development, and embrace inclusive growth, specifically, pro-poor growth.

Details

China Political Economy, vol. 2 no. 1
Type: Research Article
ISSN: 2516-1652

Keywords

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