Zijun Lin, Chaoqun Ma, Olaf Weber and Yi-Shuai Ren
The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams…
Abstract
Purpose
The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams and future research directions in SFA.
Design/methodology/approach
The results are obtained using bibliometric citation analysis and content analysis to conduct a bibliometric review of the intersection of sustainable finance and sustainable accounting using a sample of 795 articles published between 1991 and November 2023.
Findings
The most influential factors in the SFA literature are identified, highlighting three primary areas of research: corporate social responsibility and environmental disclosure; financial and economic performance; and regulations and standards.
Practical implications
SFA has experienced rapid development in recent years. The results identify the current research domain, guide potential future research directions, serve as a reference for SFA and provide inspiration to policymakers.
Social implications
SFA typically encompasses sustainable corporate business practices and investments. This study contributes to broader social impacts by promoting improved corporate practices and sustainability.
Originality/value
This study expands on previous research on SFA. The authors identify significant aspects of the SFA literature, such as the most studied nations, leading journals, authors and trending publications. In addition, the authors provide an overview of the three major streams of the SFA literature and propose various potential future research directions, inspiring both academic research and policymaking.
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Yangjun Tu, Chaoqun Ma, Yueyan Wu and Zhi Yang
Active touch experienced by the hand and mouth can influence the evaluation of the taste of food. The purpose of this paper is to examine the effect of a passive body touch…
Abstract
Purpose
Active touch experienced by the hand and mouth can influence the evaluation of the taste of food. The purpose of this paper is to examine the effect of a passive body touch experience on the perceived intensity of spiciness.
Design/methodology/approach
This study includes three experiments. In Experiment 1, 32 college students tasted half of one piece of spicy bean curd while sitting on either a hard wooden chair or a soft padded chair. Experiment 2 was conducted using the blindfold method to avoid the influence of visual cues on taste, keeping the other details the same as in Experiment 1. Experiment 3 was performed with two changes from Experiment 2: the participants were blindfolded immediately before entering the lab from the waiting room to completely block all visual cues for the experimental materials, and armless stools were used to eliminate the passive touch on the participants’ backs.
Findings
All three experiments consistently found that the participants sitting on the soft padded chair or the soft armless stool perceived the spicy bean curd as significantly spicier than those sitting on the hard wooden chair or the hard armless stool.
Originality/value
These results preliminarily support the hypothesis that a crossmodal correspondence exists between passive body touch and sense of taste (especially spiciness, as in this study), demonstrating the importance of passive body touch and, more generally, of the touchable features in places where food is consumed, such as hotels, restaurants and bars.
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Chaoqun Ma, Lan Liu, Junbo Wang and Jing Chen
The purpose of this paper is to examine the risk of inefficiency of China's stock index futures market by investigating the opportunity and profitability of exchange‐traded fund…
Abstract
Purpose
The purpose of this paper is to examine the risk of inefficiency of China's stock index futures market by investigating the opportunity and profitability of exchange‐traded fund (ETF) arbitrage. The explanation of behavioral risk to market efficiency is examined.
Design/methodology/approach
Based on cost‐of‐carry model, some assumptions about market efficiency were examined, and statistical tests were implemented to support the findings.
Findings
In China, borrowing and lending interest rates are quite different; dividends are small and paid in an irregular manner; and short sale cannot be used in arbitrage by all investors. It is found that the Chinese index futures market is far from efficient.
Originality/value
With reference to the empirical study, this is believed to be the first application of behavioral study to the study of market efficiency. The analysis of the statistics about Chinese index futures market and the algorithm parameters are very valuable for in‐depth understanding of the emerging markets.
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Chaoqun Wang, Zhongyi Hu, Raymond Chiong, Yukun Bao and Jiang Wu
The aim of this study is to propose an efficient rule extraction and integration approach for identifying phishing websites. The proposed approach can elucidate patterns of…
Abstract
Purpose
The aim of this study is to propose an efficient rule extraction and integration approach for identifying phishing websites. The proposed approach can elucidate patterns of phishing websites and identify them accurately.
Design/methodology/approach
Hyperlink indicators along with URL-based features are used to build the identification model. In the proposed approach, very simple rules are first extracted based on individual features to provide meaningful and easy-to-understand rules. Then, the F-measure score is used to select high-quality rules for identifying phishing websites. To construct a reliable and promising phishing website identification model, the selected rules are integrated using a simple neural network model.
Findings
Experiments conducted using self-collected and benchmark data sets show that the proposed approach outperforms 16 commonly used classifiers (including seven non–rule-based and four rule-based classifiers as well as five deep learning models) in terms of interpretability and identification performance.
Originality/value
Investigating patterns of phishing websites based on hyperlink indicators using the efficient rule-based approach is innovative. It is not only helpful for identifying phishing websites, but also beneficial for extracting simple and understandable rules.
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You Wang, Tingting Ma and Jialin Ren
The purpose of this paper is to explore the variation law between the clay microstructure and macro external force by using soil scanning electron microscope (SEM) images.
Abstract
Purpose
The purpose of this paper is to explore the variation law between the clay microstructure and macro external force by using soil scanning electron microscope (SEM) images.
Design/methodology/approach
First, SEM images of clay were pre-processed by MATLAB, and quantitative statistical parameters such as directional probability entropy, fractal dimension and shape factor are extracted. Second, the distribution force model was proposed, considering that the microscopic parameters of soil particles were independent of each other, and the distribution coefficient was determined according to the analytic hierarchy process (AHP). Then, the fitted formula of quantitative statistical parameters based on the distribution force model was obtained by taking the macroscopic distribution force as independent variable and the microscopic parameters of soil particles as dependent variable. Finally, the correctness of corresponding fitting formula was verified.
Findings
The results showed that the change of external consolidation pressure has great influence on the directional probability entropy and fractal dimension, while the shape factor reflecting the regular degree of soil particle shape is less sensitive to the consolidation pressure. The fitting formula has high accuracy, and mostly the R value can reach more than 0.9. All the data have passed the test, which proves that the distribution force model proposed in this paper is rational.
Originality/value
The model can be used to connect the macroscopic stress of soil with the micro-structure deformation of soil particles through mathematical formula, which can provide reference for engineering practice.
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J. Alfredo Sánchez, María Auxilio Medina, Oleg Starostenko, Antonio Benitez and Eduardo López Domínguez
This paper seeks to focus on the problems of integrating information from open, distributed scholarly collections, and on the opportunities these collections represent for…
Abstract
Purpose
This paper seeks to focus on the problems of integrating information from open, distributed scholarly collections, and on the opportunities these collections represent for research communities in developing countries. The paper aims to introduce OntOAIr, a semi‐automatic method for constructing lightweight ontologies of documents in repositories such as those provided by the Open Archives Initiative (OAI).
Design/methodology/approach
OntOAIr uses simplified document representations, a clustering algorithm, and ontological engineering techniques.
Findings
The paper presents experimental results of the potential positive impact of ontologies and specifically of OntOAIr on the use of collections provided by OAI.
Research limitations/implications
By applying OntOAIr, scholars who frequently spend many hours organizing OAI information spaces will obtain support that will allow them to speed up the entire research cycle and, expectedly, participate more fully in global research communities.
Originality/value
The proposed method allows human and software agents to organize and retrieve groups of documents from multiple collections. Applications of OntOAIr include enhanced document retrieval. In this paper, the authors focus particularly on document retrieval applications.