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Article
Publication date: 13 March 2019

Guannan Wang and Moshe Hagigi

Most prior literature focuses on how managers’ immediate needs affect their current earnings management. The purpose of this paper is to expand this body of literature by…

525

Abstract

Purpose

Most prior literature focuses on how managers’ immediate needs affect their current earnings management. The purpose of this paper is to expand this body of literature by investigating the managerial motivation in a multi-period setting. The authors believe that managers’ incentive to engage in earning management around current equity issues is not only determined by the companies’ immediate need, but that it is also determined by their longer-term financing need.

Design/methodology/approach

The authors examine all issuances of common stock, whether they are issued as seasoned equity offerings or whether as a reissuance of previously repurchased stock. They believe that the motivations for earnings management are similar for all these various stock-issuance events, which result in an increase in the number of outstanding common stock items.

Findings

The results of this paper reveal that those firms with less of a need for subsequent equity issuances are more likely to engage in “income- increasing” earnings management before their equity issuances. Conversely, equity issuers with more of a need for subsequent equity issuances would be more concerned about the potential impact of current earnings management on their future reported earnings and, therefore, would be less likely to manage earnings.

Originality/value

This paper contributes to the literature by extending the findings of the prior literature, showing that managerial discretion does not only affect the total magnitude of earnings management, but that it also impacts the timing of the earnings management activities. Insights gained from our research may contribute to the literature and enable a better understanding of firms’ financial reporting strategy from a longer-run view.

Details

Review of Accounting and Finance, vol. 18 no. 1
Type: Research Article
ISSN: 1475-7702

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Article
Publication date: 18 April 2022

Guannan Liu, Liqun Wang, Hongming Wang, Long Huang, Hao Peng and Shiyu Feng

This study aims to seek a new economic and environmental protection fuel tank inerting method.

118

Abstract

Purpose

This study aims to seek a new economic and environmental protection fuel tank inerting method.

Design/methodology/approach

The principle that serves as the basis for the cooling inerting process is described, the workflow of the cooling inerting system is designed, the mathematical model of the cooling inerting system is established, and the important performance changes of cooling inerting in the flight package line and the influence of key parameters on it are simulated by using Modelica software.

Findings

The results show that the cooling inerting system can be turned on to quickly reduce the vapour concentration in the gas phase in the fuel space and reduce the temperature below the flammability limit. Within a certain range of pumping flow, the inerting effect is more obvious when the pumping flow is larger. Simply running the cooling inerting system on the ground can remain the tank in an inert state throughout the flight envelope.

Research limitations/implications

However, cooling inerting is suitable for models with fewer internal heat sources. An excessive number of internal heat sources will lead to inerting failure.

Originality/value

This study provides theoretical support for the feasibility of cooling inerting. Cooling inerting does not require engine air, and the cooling is mainly accomplished with air, which places a small load on the cooling system and has a much lower cost than the airborne hollow fibre film inerting technology widely used at present. It is a promising new inerting technology.

Details

Aircraft Engineering and Aerospace Technology, vol. 94 no. 10
Type: Research Article
ISSN: 1748-8842

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Article
Publication date: 23 December 2020

Jin Chen, Luyao Wang and Guannan Qu

The purpose of this paper is to conceptualize the business model (BM) from a knowledge-based view (KBV), to interpret its nature and knowledge structure and to investigate the…

1478

Abstract

Purpose

The purpose of this paper is to conceptualize the business model (BM) from a knowledge-based view (KBV), to interpret its nature and knowledge structure and to investigate the relationship between its imitability and the erosion of firm’s competitive advantage.

Design/methodology/approach

Based on a systematic literature review, this study builds an integrated framework to explicate the nature and structure of the BM from a KBV. Moreover, on the analysis of two contrasting cases, the argument concerning the relationship between BM imitability and its strategic value is proposed, analyzed and supported.

Findings

The main finding of this study is that a BM can be viewed as a structured knowledge cluster that contains explicit and implicit parts. Its imitation is a dynamic process of knowledge diffusion across firm boundaries. Ceteris paribus, with a lower proportion of implicit knowledge, a BM is more likely to be imitated and the adopter’s competitive advantage is more likely to be eroded, and vice versa.

Practical implications

The proposed framework could provide managers with a deeper understanding of the nature and structure of the BM and help potential adopters develop a successful entry strategy by avoiding BMs that seem profitable but are incapable of maintaining competitive advantage.

Originality/value

As a complement to previous studies, the research conceptualizes the BM as a “structured knowledge cluster” to explicate its nature and knowledge structure from a KBV. The implicit part of the BM is explored, and its importance for the adopter’s competitive advantage is discussed and verified.

Details

Journal of Knowledge Management, vol. 25 no. 1
Type: Research Article
ISSN: 1367-3270

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Article
Publication date: 15 October 2021

Luyao Wang, Guannan Qu and Jin Chen

The purpose of this study is to conceptualize the paradigm of meaningful innovation (MI) by exploring the theoretical basis, identifying its core concepts and key processes, and…

565

Abstract

Purpose

The purpose of this study is to conceptualize the paradigm of meaningful innovation (MI) by exploring the theoretical basis, identifying its core concepts and key processes, and supporting it with evidence from leading world-class enterprises.

Design/methodology/approach

Based on a systemic literature review on the evolution of innovation paradigms, this study builds a conceptual framework to explicate the core concepts and process of MI. Moreover, a horizontal embedded case study of GREE electric appliances is conducted to further enrich, refine and support the proposed framework.

Findings

The main finding of this study is that MI could be regarded as a process of integrating innovation elements (resources, capabilities, systems, etc.) with internal and external innovation meaning to obtain outcomes with both economic value and social significance. As a “long-termism” paradigm with meaning identification and conversion as its core, MI is driven by the collaboration of “deductive mechanism” and “reflective mechanism.”

Originality/value

Based on the previous studies concerning innovation paradigms on the internal and external meaning, this paper proposes an integrated framework of MI. In this framework, enterprises can consider internal and external meanings through deductive and reflective mechanisms, to better coordinate resources, capabilities, institutions, markets and other factors to achieve higher innovation performance.

Details

Chinese Management Studies, vol. 16 no. 4
Type: Research Article
ISSN: 1750-614X

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Article
Publication date: 10 August 2018

Zhang Jian, Deng Lijun, Hao Guannan and Liu Shiying

With the implementation of new emission standards, the thermal–mechanical coupling load of engine pistons becomes more important. In this case, forged steel material with higher…

131

Abstract

Purpose

With the implementation of new emission standards, the thermal–mechanical coupling load of engine pistons becomes more important. In this case, forged steel material with higher fatigue limit and impact resistance has been applied gradually in piston manufacturing. However, new failure problems emerge, and the wear of skirt under boundary lubrication conditions is an essential problem which needs to be solved urgently.

Design/methodology/approach

In this research, the abrasion testing machine was used to simulate the wear behavior under different conditions of normal pressure, relative velocity and surface roughness. Besides, the wear morphology was observed by scanning electron microscope. Then, the wear model was established by using test results fitting method, offering a way to conduct qualitative analysis for the wear problem under the same conditions.

Findings

The results show that mainly the wear mechanism of the piston skirt under boundary lubricated conditions is adhesive wear and abrasive wear. In addition, the coefficient and wear rate will increase with the increase in the normal load and surface roughness and decrease with the increase in the relative speed. In the wear model, the wear loss is mainly influenced by the normal load, the relative sliding speed and the wear time.

Originality/value

The wear degree of piston skirt was qualitatively obtained in this investigation by factors such as pressure, velocity and so on, and the wear mechanism of forged steel piston skirt under boundary lubrication conditions was also determined. These could provide theoretical support for further optimization of cylinder motion and oil supply system, reduction of friction loss and power loss.

Details

Industrial Lubrication and Tribology, vol. 70 no. 7
Type: Research Article
ISSN: 0036-8792

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Article
Publication date: 25 July 2019

Haiyan Guo, Lianying Zhang, Xiaoyan Huo and Guannan Xi

This research aims to comprehensively investigate when and how cognitive conflict benefits team innovation in cross-functional project teams (CFPTs), by exploring the moderating…

2351

Abstract

Purpose

This research aims to comprehensively investigate when and how cognitive conflict benefits team innovation in cross-functional project teams (CFPTs), by exploring the moderating role of knowledge leadership and dual mediation mechanisms of elaboration of task-related information/knowledge and affective conflict.

Design/methodology/approach

All hypotheses have been empirically tested by using structural equation model to analyze the quantitative data from a questionnaire survey covering 73 CFPTs in China.

Findings

Results indicate that knowledge leadership positively moderates the relationship between cognitive conflict and CFPT innovation. This moderating effect is directly or indirectly revealed by the dual mediating roles of task-related information/knowledge elaboration and affective conflict, which are two processes manifesting whether cognitive conflict can or cannot be incorporated into team innovation.

Research limitations/implications

Despite the external validity of results limited by convenient sampling method, the findings offer implications for promoting CFPT innovation. This can be achieved by developing competent knowledge leadership into team sensegiver, dissent reconciler and facilitator to accentuate benefits of cognitive conflict in information/knowledge elaboration and attenuate the likelihood of escalating to affective conflict.

Originality/value

This study advances the understanding of why cognitive conflict has an equivocal effect on team innovation in the context of CFPT by originally revealing how leaders’ role in information/knowledge management acts as a contingency and suggesting the dual mediating mechanisms that reflect the contingent impact. Project-based teams or organizations, characterized by cognitive clashes, can enhance innovation performance by shaping the meaningfulness of information/knowledge activities triggered by cognitive conflict.

Details

International Journal of Conflict Management, vol. 30 no. 4
Type: Research Article
ISSN: 1044-4068

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Article
Publication date: 8 February 2019

Pengpeng Zhi, Yonghua Li, Bingzhi Chen, Meng Li and Guannan Liu

In a structural optimization design-based single-level response surface, the number of optimal variables is too much, which not only increases the number of experiment times, but…

221

Abstract

Purpose

In a structural optimization design-based single-level response surface, the number of optimal variables is too much, which not only increases the number of experiment times, but also reduces the fitting accuracy of the response surface. In addition, the uncertainty of the optimal variables and their boundary conditions makes the optimal solution difficult to obtain. The purpose of this paper is to propose a method of fuzzy optimization design-based multi-level response surface to deal with the problem.

Design/methodology/approach

The main optimal variables are determined by Monte Carlo simulation, and are classified into four levels according to their sensitivity. The linear membership function and the optimal level cut set method are applied to deal with the uncertainties of optimal variables and their boundary conditions, as well as the non-fuzzy processing is carried out. Based on this, the response surface function of the first-level design variables is established based on the design of experiments. A combinatorial optimization algorithm is developed to compute the optimal solution of the response surface function and bring the optimal solution into the calculation of the next level response surface, and so on. The objective value of the fourth-level response surface is an optimal solution under the optimal design variables combination.

Findings

The results show that the proposed method is superior to the traditional method in computational efficiency and accuracy, and improves 50.7 and 5.3 percent, respectively.

Originality/value

Most of the previous work on optimization was based on single-level response surface and single optimization algorithm, without considering the uncertainty of design variables. There are very few studies which discuss the optimization efficiency and accuracy of multiple design variables. This research illustrates the importance of uncertainty factors and hierarchical surrogate models for multi-variable optimization design.

Details

International Journal of Structural Integrity, vol. 10 no. 2
Type: Research Article
ISSN: 1757-9864

Keywords

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Article
Publication date: 7 August 2018

Dingqiang Sun, Michael Rickaille and Zhigang Xu

The purpose of this paper is to investigate the determinants and impacts of outsourcing pest and disease management on rice production in China.

741

Abstract

Purpose

The purpose of this paper is to investigate the determinants and impacts of outsourcing pest and disease management on rice production in China.

Design/methodology/approach

A multinomial endogenous treatment effects model which accounts for selection bias was used.

Findings

The results show that outsourcing decisions are driven mainly by the size of the farm, the age of the household head and other household characteristics. Further, the authors find that outsourcing labor for pest and disease control has no significant effect on pest control cost and rice yields, though it reduces the number of pesticide applications. Conversely, outsourcing of professional services can increase rice yields by 4.1 percent, and at the same time it increases pest and disease control costs by 50.6 percent. However, it is found that outsourcing of professional services exerts no significant impact on the farm profitability.

Practical implications

This study suggests that households with large farm size are more likely to outsource professional services and, therefore, service providers and governments should target those farmers to provide incentives and create greater awareness of the benefits from the outsourcing of professional services. Moreover, the increase in yields along with the government subsidy justifies the outsourcing of professional services by farmers. However, service providers and policy makers have a lot of leeway to come up with cheaper methods for pest and disease management in rice production.

Originality/value

This study is the first attempt to simultaneously evaluate the determinants and impacts of outsourcing pest and disease management on rice production in China.

Details

China Agricultural Economic Review, vol. 10 no. 3
Type: Research Article
ISSN: 1756-137X

Keywords

Available. Open Access. Open Access
Article
Publication date: 14 May 2024

Ying Hu and Feng’e Zheng

The ancient town of Lijiang is a representative place of ethnic minorities in China’s southwest border area jointly built by many ethnic groups. Its rich and diversified history…

308

Abstract

Purpose

The ancient town of Lijiang is a representative place of ethnic minorities in China’s southwest border area jointly built by many ethnic groups. Its rich and diversified history, culture and architecture as well as its artistic and spiritual values need to be better retained and explored.

Design/methodology/approach

The protection and inheritance of Lijiang’s cultural heritage will be improved through the construction of digital memory resources. To guide Lijiang’s digital memory construction, this study explores strategies of digital memory construction by analyzing four case studies of well-known memory projects from China and America.

Findings

From the case studies analysis, factors of digital memory construction were identified and compared. Factors led to the discussion of strategies for constructing the digital memory of Lijiang within its design, construction and service phases.

Originality/value

The ancient town of Lijiang is a famous historical and cultural city in China, and it is also a representative place of ethnic minorities in the border area jointly built by many ethnic groups. The rich culture should be preserved and digitalized to offer better use for the whole nation.

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Article
Publication date: 26 June 2009

Li Xianghong, Deng Shuduan, Fu Hui, Li Taohong and Mu Guannan

The purpose of this paper is to study the inhibition effect of Tween‐40 on the corrosion of cold rolled steel (CRS) in 1.0‐8.0 M HCl over the temperature range of 20‐50°C. It also…

494

Abstract

Purpose

The purpose of this paper is to study the inhibition effect of Tween‐40 on the corrosion of cold rolled steel (CRS) in 1.0‐8.0 M HCl over the temperature range of 20‐50°C. It also aims to make an attempt to correlate both thermodynamic parameters and kinetic parameters with the inhibition effect.

Design/methodology/approach

The inhibition efficiencies of Tween‐40 are investigated by weight loss and potentiodynamic polarization methods.

Findings

Tween‐40 acts as a good inhibitor in 1.0 M HCl, and inhibition efficiency increases with the inhibitor concentration, while it decreases with HCl concentration and temperature. The adsorption of inhibitor on the CRS surface obeys the Langmuir adsorption isotherm equation. The inhibition effect is satisfactorily explained by both thermodynamic and kinetic parameters. Polarization curves show that Tween‐40 is a mixed‐type inhibitor in hydrochloric acid.

Originality/value

The experimental data have been treated with adsorption theory and kinetic equations successfully. Both the thermodynamic and kinetic parameters can be obtained, and used in explaining the inhibition effect satisfactorily.

Details

Anti-Corrosion Methods and Materials, vol. 56 no. 4
Type: Research Article
ISSN: 0003-5599

Keywords

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