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In this paper, we investigate whether internal control and whether corporate life cycle would affect firm performance in the emerging markets of China.

We use Chen, Dong, Han, and Zhou’s (2013) internal control index on the effectiveness of internal control and Dickinson’s (2011) definition on firm life cycle. We use multivariate regression analysis.

We find that the internal control improves corporate performance. When dividing firm life cycle into five stages: introduction, growth, mature, shake-out and decline, we find that the impacts of internal control on firm performance vary with different stages. The positive impact of internal control on firm performance is more significant in maturity and shake-out stages than other stages.

Our findings would have implications for the regulators and policy makers with regards to the importance of internal control in corporate governance and the effectiveness of implementing standards and guidelines on internal control in public firms.

In addition, our findings on the various roles of internal control at different stages of firm life cycle would help managers and board of directors find more focus in risk management and board monitoring, respectively.

Although the prior literature have examined the link between internal control, information quality and cost of equity capital (Ashbaugh-Skaife, Collins, Kinney, & LaFond, 2009; Ogneva, Subramanyam, & Raghunandan, 2007), our study would be the first attempt to investigate the link between internal control and firm performance during different stages of firm life cycles.

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/00022660710780641. When citing the article, please cite: Chen Li, Chongzhao Han, Huimin Chen, Hongyan Zhu, (2007), “Data association for target tracking by IR sensors”, Aircraft Engineering and Aerospace Technology, Vol. 79 Iss: 5, pp. 511 - 517.

This paper examines the evolving landscape of accounting and finance research on the Chinese capital market, building on a previous study published at Abacus in 2018.

By incorporating data from 1999 to 2023, our analysis offers a detailed examination of shifts in academic focus, methodological advancements and thematic expansions over the last quarter-century.

The study reveals a substantial increase in accounting and finance publications related to the Chinese capital market in both Tier 1 and Asia-Pacific journals. The dynamic growth of the Chinese capital market during this period reflects profound economic transformations, characterized by technological innovations, sustainability commitments and regulatory reforms.

We conclude that the globally important Chinese capital market has attracted increasing academic attention, significantly advancing the understanding of accounting and finance research in China’s capital market.

This study aims to propose a visualized model of hot technology evolution to describe its development.

The basic concept is to divide a technological field into a timeline consisting of several patent clusters. Hot technology trajectories are then explored using their continuity, as well as the point in time at which they occur.

Patents in orthopaedics between 1999 and 2014 have been chosen as the research subjects and the field is divided into several hot technology trajectories. A further step is taken by interpreting high-frequency key terms. Three categories – spine-related materials, bone repairing materials and bone plates – have been identified.

The trajectories presented by evolving diagrams allow readers to understand the evolution of hot technology and help analysts to plan layout and strategies to remain competitive.

Patent clusters reflect the knowledge context of technology development. Previous studies have focused on only new technology evolution and have rarely explored the knowledge context of hot patents that have been frequently cited in recent years. Such patents often guide the development of technology.

Binder jetting (BJ) process is an additive manufacturing (AM) process in which powder materials are selectively joined by binder materials. Products can be manufactured layer-by-layer directly from three-dimensional model data. The quality properties of the products fabricated by the BJ AM process are significantly affected by the process parameters. To improve the product quality, the optimal process parameters need to be identified and controlled. This research works with the 420 stainless steel powder material.

This study focuses on four key printing parameters and two end-product quality properties. Sixteen groups of orthogonal experiment designed by the Taguchi method are conducted, and then the results are converted to signal-to-noise ratios and analyzed by analysis of variance.

Five sets of optimal parameters are concluded and verified by four group confirmation tests. Finally, by taking the optimal parameters, the end-product quality properties are significantly improved.

These optimal parameters can be used as a guideline for selecting proper printing parameters in BJ to achieve the desired properties and help to improve the entire BJ process ability.

Social media (SoMe) influencer marketing is a popular practice. The current study examines the interplays between SoMe influencers' source credibility, Millennial users' attitudes and intention to travel. It further investigates the moderating role of SoMe influencer following behavior on the aforementioned relationships.

A total of 212 useable responses were collected through an online survey. Structural equation modeling and hierarchical multiple regressions were employed for hypotheses testing.

Results indicated that source credibility had a significantly positive influence on the SoMe users' attitudes, which in turn was positively associated with the intention to visit the endorsed destination. Moreover, both relationships were strengthened for SoMe influencer followers than for nonfollowers.

The study expanded the source credibility theory to the use of SoMe influencer marketing on travel destinations among Millennial SoMe users. In addition, the research applied the self-determination theory to fill the gap in literature by examining the moderating role of SoMe influencer following behavior.

This study aims to examine the impact of a mega-sporting event “2014 FIFA World Cup” on hotel pricing strategies and performance.

The present project examines the host regions’ response to the 2014 FIFA World Cup which was established by the variance in the main hotel key performance indexes: occupancy, average daily rate, revenue per available room (RevPAR) and supply. Using data gathered from STR, this research distinctly shows how the Brazilian host regions reacted to the World Cup.

Results suggest that the key performance indicators of Brazil’s lodging sector reacted differently to the World Cup. Although all hosting cities experienced significant RevPAR growth because of the increase in hotel room rates during the event, the supply and occupancy performed differed from each city.

Research is limited to the case of hotel performance at the country level for mega-events. The study focused on the reaction of revenue managers in the Latin America context. Other contexts may generate different results.

The study helps revenue managers to examine how the FIFA World Cup travel demand affected pricing strategies and revenue management practices in the Brazilian hotel sector in areas undergoing seasonal growths in overnight tourism. This study serves to inform hoteliers and practitioners about revenue management pricing strategies to improve hotel performance during mega-sporting events.

This study reveals that the benefits brought by a mega-event are not always translated into strong hotel revenue performance. This study highlights an important but understudied research area of revenue management pricing strategies and the effect of mega-sporting events in the hotel sector. This study contributes to the literature as one of the few investigations to benefit hotel pricing strategies and overall revenue performance.

This study is one of the few studies about exploring the reaction of revenue managers during the execution of a mega-sporting event. The value of the present study lies in the fact that the authors extend previous studies examining the impact of the most important sporting event in the hotel industry at the country-level perspective. This study serves to inform hoteliers and practitioners about revenue management pricing strategies to improve hotel performance during mega-sporting events.

This study aims to develop a parsimonious model to estimate US aggregate hotel industry revenue using domestic trips, consumer confidence index, international inbound trips, personal consumption expenditure and number of hotel rooms as predictor variables. Additionally, the study applied the model in six sub-segments of the hotel industry – luxury, upper upscale, upscale, upper midscale, midscale and economy.

Using monthly aggregate data from the past 22 years, the study adopted the auto-regressive distribute lags (ARDL) approach in developing the estimation model. Unit root analysis and cointegration test were further utilized. The model showed significant utility in accurately estimating aggregate hotel industry and sub-segment revenue.

All predictor variables except number of rooms showed significant positive influences on aggregate hotel industry revenue. Substantial variations were noted regarding estimating sub-segment revenue. Consumer confidence index positively affected all sub-segment revenues, except for upper upscale hotels. Inbound trips by international tourists and personal consumption expenditure positively influenced revenue for all sub-segments but economy hotels. Domestic trips by US residents added significant explanatory power to only upper upscale, upscale and economy hotel revenue. Number of hotel rooms only had significant negative effect on luxury and upper upscale hotel sub-segment revenues.

Hotel operators can make marketing and operating decisions regarding pricing, inventory allocation and strategic management based on the revenue estimation models specific to their segments.

It is the first study that adopted the ARDL bound approach and analyzed the predictive capacity of macroeconomic variables on aggregate hotel industry and sub-segment revenue.

At present, relevant studies on circular supply chains are gradually increasing. However, the majority only focus on precautions or obstacles in the implementation of supply chains, rather than delving deeper into the decarbonization of processes within circular supply chains. Therefore, this study took the rubber recycling industry as an example, highlighting the decarbonization of the manufacturing process for remanufactured products in this industry. Subsequently, a feasible framework for future practice was established, serving as a valuable reference for companies in the industry.

This study first selected key factors from the initial aspects and criteria using the fuzzy Delphi method (FDM), followed by ranking the importance of the selected aspects and criteria using fuzzy decision-making trail and evaluating laboratory (FDEMATEL).

This study has confirmed which directions the manufacturing processes of remanufactured products need to move toward so as to achieve the goal of decarbonization when implementing circular supply chains. The main aspects include environmental, social and economic benefits as well as value recovery. In addition, the main directions for implementing circular supply chains in the industry are cooperating with different supply chain partners, having effective reverse logistics systems, collaborating with multiple companies, optimizing technology and developing the industrial symbiosis network.

Research results vary due to industry differences. Although the results of this study can be used for reference in other high-pollution industries, they are unable to be perfectly in line with their current states. Therefore, more in-depth research is needed in the aspect of decarbonization for other industries.

The rubber recycling industry chosen by this study is different from general industries since its raw materials consist predominantly of waste. Therefore, it is an imperative trend to perform decarbonization in circular supply chains. This study establishes a novel framework to provide industry players and their stakeholders with clearer and more targeted implementation objectives for reference.

Rapid economic growth has enriched the lives of individuals and yielded rising material and living standards. However, various types of public pollution problems have successively emerged, and environmental problems have worsened in recent years. Furthermore, the prevalence of leisure and the rapid development of regional tourism industries and bed and breakfast lodging have exacerbated environmental destruction and pollution in various locales. The inclusion of ecotourism into ecological education and the provision of ecolodge are beneficial for the design of student learning outcomes; moreover, community residents and tourists can grasp the importance of environmental protection and education through ecolodging experiences. This measure would improve public awareness of environmental protection, facilitate the cultivation of social responsibility, and achieve the objective of environmental protection advocacy. Therefore, this study explored the relationship between ecological education and the environment by using Kenting National Park, a tourist attraction in Taiwan, as the case study. Tourists visiting the location were the research subjects, and convenience sampling was conducted by distributing 505 questionnaires, with 372 valid responses recovered—a return rate of 74%. The research revealed the following results: (a) Environmental education is positively correlated with environmental attitude. (b) Environmental attitude is positively correlated with environmental behavior. (c) Environmental education is positively correlated with environmental behavior. Finally, this paper proposes recommendations based on the research results with the aim of facilitating environmental literacy, correct environmental attitudes, concern for ecosystems, and the realization of environmental behavior.