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In the context of carbon peaking and neutrality, effectively controlling agricultural carbon emissions has gained academic attention. As an essential form of agricultural service scale management, this study investigates whether and how trusteeship affects the carbon emission behavior in planting production.

The authors established a theoretical framework to analyze the impact of agricultural production trusteeship on carbon emissions from planting. China's provincial panel data in the 2012–2021 period were selected to test the impact, mechanisms and heterogeneity of agricultural production trusteeship on carbon emissions from planting using the bidirectional fixed effect model and the panel correction standard error regression model.

The findings indicate that agricultural production trusteeship significantly inhibits carbon emissions from planting, especially in the dimensions of fertilizer input, pesticide application, agricultural film use and mechanical fuel. Agricultural production trusteeship primarily affects the intensity of these carbon emissions through contiguous farmland management and planting structure adjustment. Further examinations revealed that the influence of agricultural production trusteeship on carbon emissions from planting was heterogeneous with respect to geographical location, proportion of non-farming income and scale of agricultural production.

This study is the first to systematically evaluate the impact of agricultural production trusteeship on carbon emissions from planting.

The purpose of this paper is to examine chief financial officer (CFO) qualification improvement associated with restatements and restatement characteristics (restatement materiality). The study is motivated by recent high-profile financial scandals and increasing instances of restatements which focus public attention on the role of CFOs in maintaining the integrity and quality of corporate financial reporting.

The study employs data composed of 80 restating firms matched with 80 non-restating firms with hand-collected CFO turnover information in the periods of 2003-2010. The research questions are tested in the logistic regression models.

The results provide some support that restating firms are more likely to hire new CFOs with greater accounting knowledge and overall CFO qualification (both accounting knowledge and CFO work experience) than non-restating firms. Furthermore, the authors also find that the number of restating years has a positive effect on CFO qualification improvement.

Although the authors fail to find strong evidence for the hypotheses (perhaps due to the small sample size) the authors provide the first evidence on the relation between CFO qualification improvement and restatement. Further research can examine the relation in the pre-SOX period, and investigate whether any of the firms experiencing CFO turnover have experienced any financial statement restatements in subsequent years.

The results extend the understanding of companies’ strategies for regaining reporting credibility in the wake of restatements. Restatements of erroneous accounting numbers (primarily earnings) have led to significant losses for investors, contributed to a series of corporate governance reforms and legislative changes including SOX 2002, and prompted efforts to identify the remedies restating firms take to improve reporting quality and restore credibility.

This paper focuses on the differences in domain intellectual structure discovery between author bibliographic coupling analysis (ABCA) and author co-citation analysis (ACA) considering all authors. The purpose of this study is to examine whether and in what ways these two all-author network approaches yield different results.

The sample was collected from the database of Web of Science, including all articles published in Scientometrics and Journal of Informetrics from 2011 to 2020. First, 100 representative authors were selected from each set, and ABCA matrices and ACA matrices were constructed. Second, factor analysis was carried out on the matrices, to detect the intellectual structure of scientometrics and informetrics.

The intellectual structures identified by ABCA and ACA are similar overall, but the results differ somewhat when it comes to specific structures. The ABCA is more sensitive to some highly collaborative research teams and presents a clearer picture of current intellectual structures and trends while ACA seems to have some advantages in representing the more traditional and proven research topics in the field. The combined use of ABCA and ACA allows for a more comprehensive and specific intellectual structure of research fields.

This paper compares the performance of ABCA and ACA detecting the intellectual structure of the domain from the perspective of all authors, revealing the intellectual structure of scientometrics and informetrics comprehensively.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-12-2020-0540.

Based on the perspectives of social capital, image motivation and motivation affordances, this paper explores the direct and moderation effects of different kinds of motivations (i.e. relationship-based motivation, community-based motivation and individual-based motivation) on users' continuous knowledge contributions in social question and answer (Q&A) communities.

The authors collect the panel data of 10,193 users from a popular social Q&A community in China. Then, a negative binomial regression model is adopted to analyze the collected data.

The paper demonstrates that social learning, peer recognition and knowledge seeking positively affect users' continuous contribution behaviors. However, the results also show that social exposure has the opposite effect. In addition, self-presentation is found to moderate the influence of social factors on users' continuous use behaviors, while the moderation effect of motivation affordances has no significance.

First, this study develops a comprehensive motivation framework that helps gain deeper insights into the underlying mechanism of knowledge contribution in social Q&A communities. Second, this study conducts panel data analysis to capture the impacts of motivations over time, rather than intentions at a fixed time point. Third, the findings can help operators of social Q&A communities to optimize community norms and incentive mechanisms.

Using Chinese A-share listed firms between 2007 and 2020 with 21,380 observations, we aim to examine the impact of cross-ownership on firms’ innovation output and explore the underlying mechanisms.

To test the influence of cross-ownership on firms’ innovation output, this paper constructs an ordinary least square regression model. The explained variables are firms’ innovation output, including the total number of patent applications (Apply) and the number of invention patent applications (Apply_I). Considering the long period of patent R&D, we take the value of the explained variables in the following year for regression. Cross-ownership (Cross) is the explanatory variable; Control is the control variable; and ε is the regression residual term.

We find that cross-ownership significantly promotes corporate innovation output, indicating that cross-owners play an important role in “collaborative governance.” This finding remains unchanged after conducting a series of robustness tests. We also find that cross-ownership contributes to innovation output mainly through two plausible channels: the relaxation of financing constraints and reducing both types of agency costs. Further analysis shows that cross-ownership has a more pronounced influence on innovation output in those firms with higher equity restriction ratios and facing more competitive markets. Moreover, cross-ownership has a profound impact on firms’ innovation quality and innovation efficiency, thereby increasing firm value.

This study provides important policy implications. First, cross-owners should actively play their resource and supervision advantages to improve firms’ long-term development capability through the “collaborative governance” effect. Second, listed companies in China should be fully aware of the value of the cross-ownership and use the cross-ownership as a bridge to strengthen the cooperative relationship with firms in the same portfolio. Meanwhile, they need to pay attention to cross-ownership’s “collaborative governance” effect to provide an impetus for the healthy development of enterprises. Finally, government regulators should maintain appropriate supervision of the cross-ownership linkage in the market.

Our findings show that cross-ownership significantly contributes to firms’ innovation output, indicating that cross-owners play the role of “collaborative governance.” While paying attention to the collusion effect of the cross-ownership, they shall not ignore its governance effect, for example, the promotion effect on the innovation level. Government regulators should appropriately supervise the cross-ownership linkage, which is conducive to maintaining the market order and driving the healthy development of the capital market.

This paper studies the pricing of collateralized debt obligation (CDO) using Monte Carlo and analytic methods. Both methods are developed within the framework of the reduced form model. One-factor Gaussian Copula is used for treating default correlations amongst the collateral portfolio. Based on the two methods, the portfolio loss, the expected loss in each CDO tranche, tranche spread, and the default delta sensitivity are analyzed with respect to different parameters such as maturity, default correlation, default intensity or hazard rate, and recovery rate. We provide a careful study of the effects of different parametric impact. Our results show that Monte Carlo method is slow and not robust in the calculation of default delta sensitivity. The analytic approach has comparative advantages for pricing CDO. We also employ empirical data to investigate the implied default correlation and base correlation of the CDO. The implication of extending the analytical approach to incorporating Levy processes is also discussed.

Large capacity current carrier printed circuit board (PCB) imposes strict control requirements on the hole wall roughness. The key factors are chip removal, drilling temperature and tool wear. This paper aims to find out a cryogenic drilling process to control the chip removal, chip morphology, tool wear and finally reduce the hole wall roughness.

The chip removal process, chip morphology, tool wear and hole wall roughness of glass fiber epoxy resin copper clad laminate (FR-4) drilling were observed and analyzed. The influence of cold air on the chip removal process, chip morphology, tool wear and hole wall roughness was also investigated. An optimization process of cold air auxiliary drilling was proposed to control the hole wall roughness of FR-4.

The results showed that the discharge time of copper foil chips with obvious characteristics can be used as the evaluation criterion for the smoothness of chip removal. The cold air can promote chip removal and reduce tool wear. In addition, the chip removal and cooling performance will be the best when using −4.7 °C cold air with the injection angle consisted with the angle of helical flute of the drill. The hole wall roughness of FR-4 could be controlled by drilling with −4.7°C cold air.

This paper was the first study of the effect of three kinds of cold air on PCB drilling. This provided a reference for the possibility that the cryogenic drilling methods apply to PCB drilling. A new cold air auxiliary drilling process was developed for large capacity current carrier FR-4 manufacturing.

The purpose of this paper is to investigate the impact of various decision-making approaches and government subsidies on supply chain performance, aiming to enhance the profits of disposal firms and retailers as well as to improve social welfare.

In this paper, a two-echelon biomass supply chain composed of a disposal firm and a retailer is developed. Firstly, considering the effects of government subsidies, we analyze biofuels prices, corporate social responsibility levels, social welfare and supply chain profitability under centralized and decentralized decision-making scenarios, respectively. Furthermore, we assess how subsidies influence pricing, market participation, profitability and social welfare. Secondly, we propose a revenue sharing–cost sharing contract to enhance the profits of the disposal firm and retailer. Thirdly, we extend the supply chain to a disposal firm and two retailers and explore the impact of competition intensity on corporate decision-making behavior. Finally, numerical analysis is conducted by taking one biomass energy firm as an example to support the results.

Our research finds that (1) Equilibrium strategies under the centralized decision-making scenario are greater than those under the decentralized decision-making scenario. Centralized decision-making can increase market demand and consumer surplus. (2) Government subsidies can promote corporate social responsibility levels, despite causing a slight increase in retail price for biofuels. When market competition intensifies, companies usually reduce their investment in CSR, and this trend is particularly pronounced in the absence of subsidies. (3) In both the decentralized and the centralized decision-making scenarios, increasing conversion rates and the CSR coefficient can significantly increase the overall profitability and social welfare.

A three-echelon biomass supply chain involving collection station, disposal firm and retailer can be studied in the future.

By examining the effects of subsidies on CSR engagement and market outcomes, our study contributes valuable insights into policy design for promoting sustainable practices in biomass industries.

The purpose of this study is to examine whether and how independent director-CEO friendliness has an impact on the enterprise's sustainable growth capability and further explore how corporate social responsibility (CSR) and executive compensation affect the relationship in the Chinese context.

Using a sample of Chinese-listed companies from 2010 to 2020, the study adopts fixed effects models to empirically analyze the effect of independent director-CEO friendliness on the enterprise's sustainable growth capability and the roles of CSR and executive compensation.

This study finds that independent director-CEO friendliness is significantly positively correlated with the sustainable growth capability of an enterprise, and this effect is enhanced with the improvement of the degree of CSR fulfillment. What is more, the positive relationship between independent director-CEO friendliness and the enterprise's sustainable growth capability becomes stronger with higher executive compensation.

Given that the existing research on sustainable growth capability mainly focused on the macroeconomic field, this study is of great theoretical significance in exploring the relationship between independent director-CEO friendliness and the enterprise's sustainable growth capability from the micro-level, contributing to the research on the enterprise's sustainable growth capability. In addition, this study considers the boundary conditions of CSR and executive compensation from internal and external perspectives, respectively, as it is innovative to elucidate organizational development from the perspective of internal and external balance.

This study aims to identify and analyse the key determinants influencing customer satisfaction towards online shopping in India.

The literature concerning major attributes of website functionality, perceived usability, perceived usefulness and customer satisfaction in online retailing were reviewed. Data were collected from 365 respondents active in online shopping for examining the constructs. The model was empirically tested using structural equation modelling.

The findings of the study reveal that perceived usefulness and website functionality have a positive impact on customer satisfaction, whereas perceived usability had a significant but negative impact on customer satisfaction.

This research will help online retailers to attract and motivate new customers for online shopping and existing customers to extend it in their daily purchase. Online retailers can improve post purchase satisfaction and eventually increase online customers.

This is one of the preliminary study dealing with customer satisfaction towards online retailing in India. The scale has been extended to include items like satisfaction with cash on delivery mode of payment not included in previous scales. The scale of perceived usefulness has also been deepened by adding time performance, product performance and promotional performance.