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Article
Publication date: 16 September 2024

Guanming He and Dongxiao Shen

We examine how superstition shapes corporate tax avoidance and do so by taking a risk perspective and focusing on the zodiac-year belief prevalent in China.

Abstract

Purpose

We examine how superstition shapes corporate tax avoidance and do so by taking a risk perspective and focusing on the zodiac-year belief prevalent in China.

Design/methodology/approach

We adopt a difference-in-differences research design to compare the degree of corporate tax avoidance in the CEOs’ zodiac year with that in the adjacent years. We do propensity-score matching to form a sample of Chinese listed firms for the regression analysis.

Findings

We find causal evidence that firms exhibit a greater magnitude of tax avoidance in the CEOs’ zodiac years, a result attributable to relatively weak tax enforcement in the Chinese context. We also find that the zodiac-year effect on corporate tax avoidance is more pronounced for firms with tight financial constraints, firms with high business risk, firms headquartered in regions with a high degree of superstition and non-state-owned firms.

Originality/value

This study is the first to show that superstition is a determinant factor of tax avoidance and contributes to the tax literature by shedding light on the behavioral risk factors that shape corporate tax avoidance. We take the perspective of CEOs’ risk appetite to analyze how tax avoidance is influenced by the CEOs’ trade-off between the costs and benefits of avoiding taxes. Our results suggest that, when CEOs are more risk-averse, they attach more importance to financial risk than the risk of reputational losses and litigation associated with corporate tax avoidance. The findings imply that tax avoidance can be curbed by increasing (or decreasing) the tax (financial) risk confronting the CEOs.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 10 April 2009

Liu Da, Niu Dongxiao, Li Yuanyuan and Chen Guanjuan

To combine the forecasting by single method using influence information fully, other than regular combined methods only focusing on historical forecasting errors.

Abstract

Purpose

To combine the forecasting by single method using influence information fully, other than regular combined methods only focusing on historical forecasting errors.

Design/methodology/approach

To combine the single methods based on the analysis of improved gray correlation, with more related information being considered to enhance the price forecasting precision, such as the trend of the prices, the historical forecasting errors, and the temporal influence factors on prices.

Findings

A case of PJM market of USA shows that the proposed method has better performance than any other combined methods, and all single models as well.

Research limitations/implications

The combined performance depends on the forecasting precision of single methods, and the correlation between the single methods, as well as the number of single method that to be combined.

Practical implications

It is a novel idea for combined method to forecasting the time series data, such as electricity prices, electric power loads.

Originality/value

The proposed method considers all the following factors: the similarity between the trends of the single forecasting, the errors of the single models and the temporal influence.

Details

Kybernetes, vol. 38 no. 3/4
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 12 September 2017

Dongxiao Niu, Zongyun Song, Meng Wang and Xinli Xiao

The aim of this paper is to review the current situation and existing problem, establish investment benefits evaluation indicator system and introduce synthetic approach degree…

Abstract

Purpose

The aim of this paper is to review the current situation and existing problem, establish investment benefits evaluation indicator system and introduce synthetic approach degree containing Hamming approach degree, Euclid approach degree and gray correlation degree to improve the shortage of Euclidean distance in traditional TOPSIS method, and the evaluation result is strengthened by multiplication rule. This paper aims to solve the distribution network investment decision-making problem and construct a comprehensive distribution network investment benefit indicator system, which is more suitable for China distribution network characteristics.

Design/methodology/approach

This study develops improved TOPSIS methods for decision maker in the power distribution network market and uses an example to prove its effectiveness and superiority in practice which can realize the combination of theory and practice.

Findings

The research shows that the investment evaluation indicator system built in present paper covers more investment benefit influencing factors (such as qualified rate of trunk cross-section, pass rate of N-1 lines), and the evaluation result obtained by improved TOPSIS method is more efficient and persuasive.

Originality/value

The study can help investors evaluate distribution network project more efficient, and make contribution to the choice of distribution cases with similar investment benefits.

Article
Publication date: 20 February 2023

Xuejie Yang, Dongxiao Gu, Honglei Li, Changyong Liang, Hemant K. Jain and Peipei Li

This study aims to investigate the process of developing loyalty in the Chinese mobile health community from the information seeking perspective.

Abstract

Purpose

This study aims to investigate the process of developing loyalty in the Chinese mobile health community from the information seeking perspective.

Design/methodology/approach

A covariance-based structural equation model was developed to explore the mobile health community loyalty development process from information seeking perspective and tested with LISREL 9.30 for the 191 mobile health platform user samples.

Findings

The empirical results demonstrate that the information seeking perspective offers an interesting explanation for the mobile health community loyalty development process. All hypotheses in the proposed research model are supported except the relationship between privacy and trust. The two types of mobile health community loyalty—attitudal loyalty and behavioral loyalty are explained with 58 and 37% variance.

Originality/value

This paper has brought out the information seeking perspective in the loyalty formation process in mobile health community and identified several important constructs for this perspective for the loyalty formation process including information quality, communication with doctors and communication with patients.

Details

Information Technology & People, vol. 37 no. 2
Type: Research Article
ISSN: 0959-3845

Keywords

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