Hao Zou, Fang Xie, Bo Du and G. Kavithaa
The purpose of this paper is to find the optimum inverter type as the solder joint reliability point of view.
Abstract
Purpose
The purpose of this paper is to find the optimum inverter type as the solder joint reliability point of view.
Design/methodology/approach
In this paper, finite element model(ing) simulations supported with power cycling aging experiments were used to demonstrate the best inverter type as the solder joint reliability point of view.
Findings
It was found that inverter types highly affect the solder joint health during its nominal operating.
Originality/value
The authors confirm the originality of this paper.
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Yi He, Feiyu Li and Xincan Liu
In today’s digital economy, it is very important to cultivate digital professionals with advanced interdisciplinary skills. The purpose of this paper is that universities play a…
Abstract
Purpose
In today’s digital economy, it is very important to cultivate digital professionals with advanced interdisciplinary skills. The purpose of this paper is that universities play a vital role in this effort, and research teams need to use the synergistic effect of various educational methods to improve the quality and efficiency of personnel training. For these teams, a powerful evaluation mechanism is very important to improve their innovation ability and the overall level of talents they cultivate. The policy of “selecting the best through public bidding” not only meets the multi-dimensional evaluation needs of contemporary research, but also conforms to the current atmosphere of evaluating scientific and technological talents.
Design/methodology/approach
Nonetheless, since its adoption, several challenges have emerged, including flawed project management systems, a mismatch between listed needs and actual core technological needs and a low rate of conversion of scientific achievements into practical outcomes. These issues are often traced back to overly simplistic evaluation methods for research teams. This paper reviews the literature on the “Open Bidding for Selecting the Best Candidates” policy and related evaluation mechanisms for research teams, identifying methodological shortcomings, a gap in exploring team collaboration and an oversight in team selection criteria.
Findings
It proposes a theoretical framework for the evaluation and selection mechanisms of research teams under the “Open Bidding for Selecting the Best Candidates” model, offering a solid foundation for further in-depth studies in this area.
Originality/value
Research progress on the Evaluation Mechanism of Scientific Research Teams in the Digital Economy Era from the Perspective of “Open Bidding for Selecting the Best Candidates.”
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Qian Wang, Xiaobo Tang, Huigang Liang, Yajiong Xue and Xiaolin Sun
In public firms, the largest shareholder can make decisions on cash dividends in favor of its own interests at the expense of other investors. While the second largest shareholder…
Abstract
Purpose
In public firms, the largest shareholder can make decisions on cash dividends in favor of its own interests at the expense of other investors. While the second largest shareholder can actively participate in corporate governance and protect the interests of investors, its impact has not been fully understood. This research investigates how shareholding ratio and ownership type of the second largest shareholder moderate the relationship between controlling shareholder's shareholding ratio and cash dividends.
Design/methodology/approach
The authors conducted econometrics analysis based on a panel data of China's A-share listed companies from 2007 to 2017.
Findings
The authors find that the controlling shareholder's shareholding ratio has a significant negative impact on cash dividends. However, this influence is conditional on the shareholding ratio of the second largest shareholder. The negative impact is weakened when the second largest shareholder holds a large proportion of shares or when the shareholding gap between the second largest and the controlling shareholder is small.
Originality/value
This research extends the existing literature by highlighting the nuanced moderating effect of the second largest shareholder on the relationship between the controlling shareholder and cash dividends, thus making a unique contribution to the understanding of corporate governances in the emerging financial market in China.
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This paper aims to examine the effect of eXtensible Business Reporting Language (XBRL) adoption on financial reporting quality at the country-level (developing and developed…
Abstract
Purpose
This paper aims to examine the effect of eXtensible Business Reporting Language (XBRL) adoption on financial reporting quality at the country-level (developing and developed countries).
Design/methodology/approach
This study uses data from 98 developed and developing countries between 2005 and 2018. This study collected data from various sources such as the World Economic Forum, World Development Indicators, World Governance Indicators and XBRL website.
Findings
The results show that XBRL is associated with an increased financial reporting quality. However, the relationship is stronger in developing countries than in developed countries. This study also finds that the results remain the same after accounting for years of XBRL experience and the effect of accounting globalisation. The results are consistent with the assumption that XBRL-formatted financial statements improve information efficiency through increased searching efficiency, quality of display and comparability. The results are robust to alternative econometric modifications such as controlling for country, year effects and endogeneity.
Practical implications
The results can potentially assist the XBRL promoters and regulators in expeditiously assessing the benefits of XBRL and advocating its adoption by many countries. The findings offer more motivations for regulators around the world to mandate this new filing standard format.
Originality/value
This study contributes to the literature by providing empirical evidence on the consequences of XBRL at the country level. This study provides evidence on an important question of whether the XBRL, new information technology in the accounting field, can play a useful role in improving financial reporting.
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Mohamed Gamal Elafify and Qinggang Wang
This research aims to investigate the impact of corporate digital transformation (CDT) on stock market activity.
Abstract
Purpose
This research aims to investigate the impact of corporate digital transformation (CDT) on stock market activity.
Design/methodology/approach
A data set of Chinese listed manufacturing enterprises from 2012–2021 is used as a research sample.
Findings
This research finds that CDT can promote stock market activity. This study validates two potential mechanisms: increasing financial performance and mitigating information asymmetry. This study further suggests that internal control and analyst coverage can strengthen the impact of CDT on stock market activity.
Research limitations/implications
The research exhibits certain limitations that should be considered in future research. Because the findings are based on the Chinese context, the applicability and generalizability of the findings to other environments may be limited. This research enriches the literature on the determinants of stock market activity from a technological perspective and incrementally contributes to understanding the impact of CDT on stock markets. After analyzing two opposing perspectives on the economic consequences of CDT, the favorable effect of CDT on stock market activity is proven based on the resource-based view and agency theory. This research extends the literature on the relationship between CDT and investor behavior, demonstrating that investors perceive CDT as beneficial. The results provide evidence that CDT can increase financial performance and improve the information environment, leading to increased investor attention and enhanced trading activity.
Practical implications
This research has incremental practical implications for enterprises and regulatory authorities to comprehend the economic consequences of CDT in developing countries. First, enterprises should increase their digital investments to improve their performance and decrease information asymmetry. Furthermore, enterprise managers should strengthen information systems to adapt to the process of CDT and train employees on digital skills. Second, regulatory authorities should provide comprehensive digital policies and programs supported by tax incentives, subsidies and digital infrastructure projects (Wang et al., 2023).
Originality/value
This research strengthens the debate on the market impact of CDT. Unlike prior literature, this study explores the influence of CDT on stock market activity for the first time, enriching the literature on CDT and stock market activity. Furthermore, the outcomes guide regulatory authorities to actively support CDT and expedite the digital upgrading of manufacturing industries to promote stock market activity.
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Nida Gull, Muhammad Asghar, Mohsin Bashir, Xiliang Liu and Zhengde Xiong
This study aims to answer how family-supportive supervisor behavior (FSSB) reduces work–family conflict (WFC), family–work conflict (FWC) and employee turnover intention. Based on…
Abstract
Purpose
This study aims to answer how family-supportive supervisor behavior (FSSB) reduces work–family conflict (WFC), family–work conflict (FWC) and employee turnover intention. Based on the conservation of resources theory, this study examines the direct and indirect effects of emotional exhaustion between WFC/FWC and turnover intention. Moreover, this study explores FSSB moderated the role relationship between WFC/FWC and emotional exhaustion.
Design/methodology/approach
This study draws time-lagged data from two phases of a survey of health-care workers working in Chinese hospitals. In the first phase, data on WFC/FWC and turnover were collected from 407 workers. In second round, 387 employees express their feeling about emotional exhaustion and supportive supervisor behavior toward support family members. The data was collected from health-care workers, and a moderated mediation technique was tested using structural equation model-AMOS.
Findings
The findings of this study show that the positive relation between WFC/FWC and emotional exhaustion is high for employees with lower family-supportive supervisors than those with higher family-supportive supervisors. This finding provides further insight into the mechanism of how family and work conflicts impact turnover intention.
Originality/value
To the best of the authors’ knowledge, this is the first empirical study based on the conservation of resources theory, the relationship between WFC/FWC and turnover intention, considering the mediating role of emotional exhaustion and the moderating effects of FSSB. This paper proposes that FSSB can reduce WFCs, addressing a significant research gap in the literature.
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Yuan George Shan and Indrit Troshani
The study improves current understanding concerning the implications of digital corporate reporting technology on the informativeness of accounting information.
Abstract
Purpose
The study improves current understanding concerning the implications of digital corporate reporting technology on the informativeness of accounting information.
Design/methodology/approach
It looks at how XBRL, an exemplar digital corporate financial reporting technology, affects value relevance of accounting information in the US and Japan, two key jurisdictions where XBRL has been mandated. We operationalise stock price and return value relevance models to assess and compare predicted associations between selected accounting measures and market value of equity in these countries.
Findings
We predict that the selected accounting measures are more value relevant after XBRL was mandated than before. We find evidence to support our prediction for the US sample. We also predict and find that the contribution of XBRL to the value relevance of the selected accounting measures is greater in the US than in Japan. Overall, our evidence provides support that digital corporate reporting technology enhances relevance and reliability of accounting measures.
Originality/value
The study appears to be the first to have examined the impact of XBRL on value relevance whilst comparing between two major jurisdictions. The study extends emerging but limited literature concerning the benefits of digital corporate financial reporting for enhancing the communication between firms and users of financial information. The findings are useful to both users of financial information and standard setters.
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Jinghuan Zhang, Wenfeng Zheng and Shan Wang
The purpose of this paper is to explain the difference and connection between the network big data analysis technology and the psychological empirical research method.
Abstract
Purpose
The purpose of this paper is to explain the difference and connection between the network big data analysis technology and the psychological empirical research method.
Design/methodology/approach
This study analyzed the data from laboratory setting first, then the online sales data from Taobao.com to explore how the influential factors, such as online reviews (positive vs negative mainly), risk perception (higher vs lower) and product types (experiencing vs searching), interacted on the online purchase intention or online purchase behavior.
Findings
Compared with traditional research methods, such as questionnaire and behavioral experiment, network big data analysis has significant advantages in terms of sample size, data objectivity, timeliness and ecological validity.
Originality/value
Future study may consider the strategy of using complementary methods and combining both data-driven and theory-driven approaches in research design to provide suggestions for the development of e-commence in the era of big data.
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Zhenshuang Wang, Tingyu Hu, Jingkuang Liu, Bo Xia and Nicholas Chileshe
The sensitivity and fragility of the construction industry’s economic system make the economic resilience of the construction industry (ERCI) a key concern for stakeholders and…
Abstract
Purpose
The sensitivity and fragility of the construction industry’s economic system make the economic resilience of the construction industry (ERCI) a key concern for stakeholders and decision-makers. This study aims to measure the ERCI, identify the heterogeneity and spatial differences in ERCI, and provide scientific guidance and improvement paths for the industry. It provides a foundation for the implementation of resilience policies in the construction industry of developing countries in the future.
Design/methodology/approach
The comprehensive index method, Theil index method, standard deviation ellipse method and geographic detector model are used to investigate the spatial differences, spatiotemporal evolution characteristics and the influencing factors of the ERCI from 2005 to 2020 in China.
Findings
The ERCI was “high in the east and low in the west”, and Jiangsu has the highest value with 0.64. The Theil index of ERCI shows a wave downward pattern, with significant spatial heterogeneity. The overall difference in ERCI is mainly caused by regional differences, with the contribution rates being higher by more than 70%. Besides, the difference between different regions is increasing. The ERCI was centered in Henan Province, showing a clustering trend in the “northeast-southwest” direction, with weakened spatial polarization and a shrinking distribution range. The market size, input level of construction industry factors, industrial scale and economic scale are the main factors influencing economic resilience. The interaction between each influencing factor exhibits an enhanced relationship, including non-linear enhancement and dual-factor enhancement, with no weakening or independent relationship.
Practical implications
Exploring the spatial differences and driving factors of the ERCI in China, which can provide crucial insights and references for stakeholders, authorities and decision-makers in similar construction economic growth leading to the economic growth of the national economy context areas and countries.
Originality/value
The construction industry development is the main engine for the national economy growth of most developing countries. This study establishes a comprehensive evaluation index on the resilience measurement and analyzes the spatial effects, regional heterogeneity and driving factors on ERCI in the largest developing country from a dynamic perspective. Moreover, it explores the multi-factor interaction mechanism in the formation process of ERCI, provides a theoretical basis and empirical support for promoting the healthy development of the construction industry economy and optimizes ways to enhance and improve the level of ERCI.
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Chijioke Nwachukwu, Helena Chládková, Chinonye Love Moses and Hieu Minh Vu
Millennials’ perception of work, personal and family life is different from other generations. Building on studies on workforce generations, this paper aims to uncover not only…
Abstract
Purpose
Millennials’ perception of work, personal and family life is different from other generations. Building on studies on workforce generations, this paper aims to uncover not only the effect of work-to-family conflict (WFC) and family satisfaction (FS) on millennial managers engagement but also the moderating effect of (gender and marital status) in predicting engagement.
Design/methodology/approach
This paper used a survey to collect data from managers of selected companies in Nigeria. In total, 127 questionnaires were analysed using the partial least square structural equation modelling method.
Findings
Results reveal that the relationship between WFC, FS and millennial managers’ engagement is direct and significant. Besides, the effect of WFC on engagement is stronger in men and for married. The effect of FS on engagement is greater for women than men and for married.
Practical implications
This study informs the research community as well as practitioners and affirms the importance of supportive work-to-family life and FS in fostering millennial managers’ engagement with their organisations.
Originality/value
This study is among the initial attempts to evaluate the impact of WFC and FS on engagement among millennial managers, especially in Africa, Nigeria in particular. The results identify millennial managers’ unique perspectives towards engagement and how gender and marital status may enhance engagement. With millennials fast attaining leadership roles, such knowledge is important.