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Previous studies have demonstrated significant discrepancies in financial results prepared separately under Chinese and international accounting standards. After years of reforms of Chinese accounting practices, there is still doubt as to whether previous discrepancies persist. This study therefore purports to evaluate the current dimensions of differences between the H‐share and the A‐share financial results.

Corresponding figures from H‐share and A‐share reports were obtained in pairs and analyzed through paired sample t‐tests.

Except for the result on operating income, all other t‐tests suggest that there is no significant difference between the paired figures of sales revenue, income before tax, net income, assets, debts and equity.

It can be concluded that the harmonization progress of Chinese accounting standards has advanced remarkably. Although full convergence has not been reached, the existing Chinese accounting standards have incorporated both the traits of international standards and the features of Chinese accounting practices.

Contrary to previous findings, this study did not identify statistically significant differences between H‐share and A‐share financial reports.

The purpose of this paper is to examine the effect of environmental characteristics, business partnership relationship, knowledge complementarity, organizational characteristics on knowledge management practices and innovation performance.

The research used primary data, i.e. data obtained directly from the distribution of questionnaires to respondents, namely, the company’s managers/leaders/directors in the companies that became the research sample. Data were collected by sending questionnaires either by mail or email to the respondents. To examine the effect of environmental characteristics, business partnership relationship, knowledge complementarity and organizational characteristics on knowledge management practices and innovation performance.

Environmental characteristics, business partnership relationship, knowledge complementarity and organizational characteristics partially have a significant effect on knowledge management practices. Environmental characteristics and business partnership relationship partially have a significant effect on innovation performance, while knowledge complementarity and organizational characteristics have no significant effect. For other constructs, knowledge management practices are able to be a moderator variable, which can relate these constructs with innovation performance.

The research using the diffusion of innovation paradigm, the combination of market-based and knowledge-based paradigms is expected to fill the previous research gap and become the first uniqueness and originality, as well as characteristic of this research. The second originality is this research examines the role of the knowledge management practice variable as the moderator variable. Then, the third originality is this research investigates the relationship between business partner relationship and innovation performance. These three originalities are still rarely studied in previous studies, so this research will further complement, expand the study, especially in the knowledge management, innovation performance area.

Vietnam has been actively integrated into a multilateral trading system based on its accession to the WTO and the implementation of a series of ASEAN+1 FTAs. Now Vietnam is negotiating to be a member of the Trans-Pacific Partnership (TPP) agreement, which is a region-wide FTA in the Asia-Pacific region, and a total of 21 working groups have been negotiating 29 chapters of the TPP. This paper tries to assess major issues of Vietnam’s joining the TPP, and to draw policy implications such as initiatives for Vietnam’s acceleration of its renovation and economic restructuring programs; and domestic measures for facilitating FTA implementation by firms and enhancing the country's implementation capacity.

Virtual reality (VR) offers unprecedented immersion and interactivity in education, and working and learning from home have become the norm during the COVID-19 pandemic. This study empirically investigated the factors affecting the use of a VR online learning system (VROLS).

To explore factors affecting users’ continuance behavioral intentions toward using VROLSs, a research framework was formed comprising factors that constitute benefits (i.e. pull factors) and costs (i.e. push factors); these factors included perceived value, flow and social influence. The data for this study were collected via online survey questionnaires. A total of 307 valid responses were used to examine the hypotheses in the research model, employing structural equation modeling (SEM) techniques.

Perceived value, flow experience and the number of peers using VR primarily affect the decision to adopt a VROLS. The pull factors of spatial presence, entertainment and service compatibility, along with the push factors of complexity and visual fatigue, affect perceived value. Therefore, we conclude that perceived value is a primary factor positively influencing both flow experience and the decision to adopt the service.

This study contributes to a theoretical understanding of factors that explain users’ intention to use VROLSs.

The significance of cloud services in information technology (IT) is increasing as a means of achieving enhanced productivity, efficiency and cost reduction. Through cloud-based service, the reliability and scalability of an organization’s systems can be enhanced since organizations such as local governments are able to concentrate on their main business strategies. This research seeks to identify critical factors that may have an impact on the acceptance of cloud-based services, where the organizational context is based on local governments in Australia.

To formulate a more comprehensive IT innovation adoption model for cloud technology, factors from the technology-organizational-environment framework, desires framework and diffusion of innovation model were integrated. Data was obtained from 480 IT staff working in 47 local government organizations.

The research results show that the factors which had a statistically significant and positive impact on the adoption of cloud-based services in local governments were compatibility, complexity, cost, security concerns, expected benefits and organization size. It is likely that the outcomes from this research will provide insights to any organization seeking to make investment decisions on the adoption of cloud-based services.

Limitations include generalizability of the findings since the data is restricted to local government areas in Queensland, Australia. Further, the sample mostly included individuals with managerial positions and may not completely capture the cloud adoption factors relevant for front line IT employees. Another limitation is the possible omission of factors that may be relevant but not considered due to the selected theories. Lastly, this research did not differentiate between different types of cloud adoption such as private, public, community and hybrid models that are possible in this context.

The paper provides a combination framework of cloud-based service adoption based on a literature review on cloud adoption from an IS perspective. It adapts integrated model to establish a more comprehensive innovation adoption framework for cloud technology.

Smartphones have become a critical medium by which people remain in contact with family, friends, and colleagues. A variety of factors have contributed to the rapid prevalence of smartphones. The most influential factor is definitely the mobile platform or mobile operating system (OS). The purpose of this paper is to employ a theoretical framework based on an information systems success model and a theory values to examine the factors that affect smartphone users’ switching mobile OSs. Habit is regarded as a moderating variable to construct an integrated research model which helps researchers unveil the puzzle of users’ switching mobile OSs.

The proposed model was empirically evaluated using survey data collected from 424 users on their perceptions of smartphones. A structural equation modeling was used to assess the relationships of the research model.

The results of the study have shown that users consider the perceived switching value and satisfaction arising from their behaviors when deciding whether to switch to another mobile OS. Quality characteristics, including information quality, system quality, and service quality, are the key factors determining people’s perceived switching value and satisfaction. The participants of the study were grouped by degree of habit. The effect on satisfaction was not significant in the high-habit subgroup. Nevertheless, it has been found that the influence of the perceived switching value was stronger in the low-habit subgroup than in the high-habit subgroup.

This study contributes to a theoretical understanding of factors that explain users’ intention to switch mobile OSs.

Many companies have now built brand fan pages (BFPs) on social media platforms to connect with their existing and potential customers. Nevertheless, the inability to retain existing followers would severely threaten the survival of BFPs and the effectiveness of a company's social media strategies. Drawing upon Furneaux and Wade's discontinuance framework, our study develops a research model to understand the BFP user's intention to discontinue following a BFP.

An empirical study was conducted through an online survey of Chinese social media users. The proposed model was tested by analyzing the collected data using the partial least squares structural equation modeling (PLS-SEM) approach.

The results reveal that dissatisfaction with information quality, unfollowing costs, trust and alternative attractiveness affect the individual's intention to unfollow a BFP. Notably, unfollowing costs is the most powerful factor to predict followers' propensity to discontinue.

Our study contributes to the understanding of the discontinuance of information systems. Theoretical implications for future social commerce research as well as practical suggestions for BFP operators are also discussed.

Social commerce platforms are prevalent in the explosion of social media and e-commerce, and they enable conversations across a broad range of topics. However, their success depends on consumers' willingness to invest their time, attention and money. Digital influencers have shown prominent effects on consumers in those social commerce platforms. This study, thus, aims to attempt to unravel the role of digital influencers in affecting consumer engagement and purchase behaviour in online social commerce communities.

A mixed approach with a field interview, an online survey and secondary archive data are presented to confirm all the hypotheses.

Several forms of social power from digital influencers (including expert power, informational power, referent power and legitimate reciprocity power) could influence consumer engagement behaviours (including content participation and content creation). Moreover, the two types of consumer engagement behaviours could further influence consumer purchase likelihood in the social commerce community.

Several forms of social power from digital influencers (including expert power, informational power, referent power and legitimate reciprocity power) could affect consumer engagement behaviours (including content participation and content creation). Moreover, the two types of consumer engagement behaviours could further affect consumer's purchase expenditure in the social commerce community.

This study draws on the theories of social power and social influence and integrates the literature on consumer engagement to explain how digital influencers affect consumer engagement and their purchase behaviour in an online social commerce community. Firstly, this work extends existing studies on the antecedents of consumer engagement in the social commerce communities by considering the role of digital influencers. Secondly, this research advances the theoretical understanding of the influence of digital influencers through a new lens of social power. The findings also contribute to community managers, users who pursue popularity and companies who target business goals.

The purpose of this article was to explore the influence of individual perception and social climate on consumer-initiated group-buying purchase decisions. An extended cross-level research model was used to explain how a new mechanism for purchasing through personal interactions could work.

This study utilised a questionnaire survey for data gathering. The subjects of the investigation were group-buying initiators. Hierarchical linear modelling (HLM) was used to experimentally examine the research hypotheses.

The empirical results of the study indicate that the social influence of critical mass can effectively promote positive attitudes and intentions towards consumer-initiated online group buying. An individuals' perception of an initiator's fairness influences their trust in the initiator. In addition, trust in the initiator can positively and significantly influence buyers' attitudes and intentions to online group buying.

Most previous studies on online group-buying focus on how social media influences group-buying behaviours. This study extends social media research by introducing an extended cross-level model to provide a comprehensive investigation into online-shopping. It is a preliminary attempt to systematically verify relationships at the individual and aggregate levels. The decision to group buying requires a relationship of trust to be formed before any transaction takes place, thereby increasing the intention to make a purchase. As a result, group buying is perceived as positive when interpersonal communication is very efficient, or when social influence is high.

The purpose of this paper is to analyze the strategies employed by the pro-Beijing and pro-democracy camps in the proportional representation system which was used to universally elect a half of the seats in the Legislative Council (LegCo) of Hong Kong before 2019. It provides the consequences of proportional representation over the political sphere development after the handover.

This research is based on the past election results and the interviews conducted with 18 LegCo members in 2018.

This paper examines how the political parties split their lists in order to win more seats with the past electoral outcomes. Coupled with firsthand materials from interviews with the legislators, the most significant part of this article analyzes why the pro-Beijing camp performed better than the pro-democracy camp. It supplements the gap of current literature from the perspective of campaign strategies. This article also points out the Chinese authorities' miscalculation in the 1990s which resulted in the unintentional creation of fragmented politics and filibusters before 2019.

This examines the development of campaign strategies of the pro-Beijing and pro-democracy camps, and it explains how the proportional representation caused the fragmented politics in Hong Kong.