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The paper aims to clarify the relationship between earnings management and the sale of long‐lived assets and investments for firms listed in Taiwan. In addition, it suggests several interesting issues for further studies by proposing that positive earnings are one of the necessary conditions for the companies to issue bonds or new shares.

The paper uses archival data and regression analysis to document empirical evidence that assets sales are one of the methods to manipulate reported earnings among 12,484 firm‐years over the period of 1984‐2006.

The paper finds that approximately 54‐57 percent of firms in Taiwan with small pre‐managed earnings losses manipulate reported earnings to show small positive earnings. This is in contrast to 30‐40 percent of firms in the USA as reported by Burgstahler and Dichev.

The paper makes a good use of the unique institutional features of Taiwan. It has not produced other unique results that differ significantly from the findings of prior studies.

The paper shows that reported earnings are viewed as a primary measure of firm performance and mechanisms behind earnings management have important implications in deriving informative summary measures of firm performance.

The paper fulfils an identified need to study how companies listed in Taiwan to beat thresholds by selling long‐lived assets and investments and provides a comparison in earnings management with US companies. Moreover, it provides several suggestions for future studies.

Strategic fit is known to be an important antecedent to a firm’s performance, but there is little research explaining its influence on firm’s environmental performance. This paper aims to propose that strategic fit is likely to affect two firm-level outcomes: dynamic equilibrium and dynamic disequilibrium.

Prior debate has underlined the role of adaptation vs selection in achieving strategic fit, but we assert that firms vary in their strategic fit. This paper models inter-firm differentials in environmental performance, using survey data from a sample of Chinese small and medium enterprises.

Transformative leadership, operational agility and knowledge-based identity facilitate compensatory fit, while productivity growth, strategic adaptability and low product-market maturity enable strategic fit.

The authors show how low strategic fit may provide selection advantages via compensatory fit. Some firms do seek to achieve greater fit to the embedded contextual contingencies (dynamic equilibrium) at the cost of their energy. However, others respond to the expectations for green performance that are presently orthogonal to the embedded context to realize compensatory fit using the energy of the context (dynamic disequilibrium). This manifests as differential capabilities for adaptation vs selection.

The findings highlight how the firms may use cultural fit pathway for transcending the phenomenological tradeoffs between economic performance-oriented strategic fit and ecological performance-oriented compensatory fit.

This paper shows how low strategic fit may provide selection advantages via compensatory fit. Some firms do seek to achieve greater fit to the embedded contextual contingencies (dynamic equilibrium) at the cost of their energy. However, others respond to the expectations for green performance that are presently orthogonal to the embedded context, to realize compensatory fit using the energy of the context (dynamic disequilibrium). This manifests as differential capabilities for adaptation vs selection.

Es conocido que el ajuste estratégico es un antecedente importante del resultado de la empresa, pero existe poca investigación sobre su impacto en el resultado medioambiental. Proponemos que el ajuste estratégico es probable que influya sobre dos resultados organizativos: equilibrio dinámico y desequilibrio dinámico.

El debate previo ha señalado el papel de la adaptación frente a la selección a la hora de lograr el ajuste estratégico, pero sin embargo nosotros aseguramos que las empresas varían en su ajuste estratégico. Modelizamos las diferencias entre empresas en cuanto a su rendimiento medioambiental utilizando datos de una encuesta de empresas pequeñas y medianas empresas chinas.

El liderazgo transformacional, agilidad operativa, e identidad basada en el conocimiento facilitan el ajuste compensatorio, mientras que el crecimiento de la productividad, la adaptabilidad estratégica y una baja madurez producto-mercado favorecen el ajuste estratégico.

Mostramos como un bajo ajuste estratégico genera ventajas en la selección vía ajuste compensatorio. Algunas empresas buscan un mayor ajuste a las contingencias del entorno (equilibrio dinámico) a costa de su energía. Sin embargo, otras responden a las expectativas sobre rendimiento medioambiental para alcanzar un ajuste compensatorio utilizando la energía del contexto (desequilibrio dinámico). Esto se manifiesta en forma de capacidades distintas para la adaptación frente a la selección.

Nuestros resultados subrayan como las empresas pueden usar el ajuste cultura para trascender los contrastes entre el ajuste estratégico orientado a los resultados económicos y el ajuste compensatorio orientado a los resultados medioambientales.

La investigación resalta el reto de integrar las presiones para adaptarse a la lógica ecológica predominante en la industria y los imperativos basados en el valor que apoyan la selección del ecosistema social apropiado para los grupos de interés. Enfatiza que el factor decisivo que influye de manera decisiva en la capacidad de la empresa para manejar las contraprestaciones económicas y ecológicas es la orientación cultural a favor del bienestar de las personas. Mediante un modelo integrador de desarrollo económico y ecológico a nivel nacional una empresa puede reducir los costes derivados del hecho de que algunos países puedan favorecer los intereses económicos a costa de los medioambientales y generar externalidades negativas.

Palavras-chave Resultados medioambientales, Crecimiento de la productividad, Liderazgo transformacional, Agilidad operativa, Adaptabilidad estratégica, Madurez producto-mercado

O ajuste estratégico é conhecido por ser um importante antecedente do desempenho da empresa, mas há poucas pesquisas explicando sua influência no desempenho ambiental da empresa. Propomos que o ajuste estratégico provavelmente influenciará dois resultados no nível da empresa: equilíbrio dinâmico e desequilíbrio dinâmico.

O debate prévio destacou o papel da adaptação versus seleção na obtenção de adequação estratégica, mas afirmamos que as empresas variam em sua adequação estratégica. Nós modelamos diferenciais entre firmas no desempenho ambiental, usando dados de pesquisa de uma amostra de pequenas e médias empresas chinesas.

A liderança transformadora, a agilidade operacional e a identidade baseada em conhecimento facilitam o ajuste compensatório, enquanto o crescimento da produtividade, a adaptabilidade estratégica e a baixa maturidade do mercado de produtos permitem um ajuste estratégico.

Mostramos como o ajuste estratégico baixo pode fornecer vantagens de seleção via ajuste compensatório. Algumas firmas buscam obter maior adequação às contingências contextuais embutidas (equilíbrio dinâmico) ao custo de sua energia. No entanto, outros respondem às expectativas de desempenho verde que atualmente são ortogonais ao contexto embutido, para realizar o ajuste compensatório utilizando a energia do contexto (desequilíbrio dinâmico). Isso se manifesta como capacidades diferenciais de adaptação versus seleção.

Nossas descobertas destacam como as empresas podem usar o caminho da adaptação cultural para transcender as compensações fenomenológicas entre o ajuste estratégico orientado para o desempenho econômico e o ajuste compensatório voltado para o desempenho ecológico.

A pesquisa destaca os desafios da cultura de trabalho de integrar as pressões para se adaptar à predominante ecologia industrial versus o imperativo dominante baseado em valores para selecionar o ecossistema social apropriado dos interessados. Isso enfatiza que o fator decisivo na capacidade formativa de uma empresa para promover compromissos econômicos e ecológicos é a orientação cultural para o bem-estar humano em uma plataforma nacional. Ao programar um modelo integrativo de desenvolvimento econômico e ecológico em nível nacional, uma empresa pode auto mitigar os custos da economia política internacional que surgem quando algumas nações trocam o bem-estar ecológico em prol de interesses econômicos e geram externalidades negativas.

Palavras-chave Palavras-chave Desempenho ambiental, Crescimento de produtividade, Liderança transformacional, Agilidade operacional, Adaptabilidade estratégica, Maturidade do Produto-Mercado

Belief in Mazu has a crucial cultural status in Taiwan and the coastal area of Fujian, China. The design and manufacture of apparel and accessories to be placed on statues of the deity are also considered a sacred and critical part of the religion’s cultural and artistic inheritance. The crown hat of Mazu is one of the most essential elements of the deity’s apparel. The paper aims to discuss these issues.

This study explored the styles of Mazu crown hats using Kansei engineering (KE). People generally use adjectives words to provide aesthetic evaluations. Fuzzy theory is suitable for processing linguistic problems that include vagueness, thereby providing a reasonable method of quantifying such aesthetic evaluations. Therefore, this study first established a fuzzy positioning model (FPM) of word evaluations for analysis. Factor analysis was used to obtain representative image adjectives that represented Mazu’s image. Fuzzy analysis methods were then employed to rank the various image adjectives through evaluation words and to determine the differences between adjectives. Finally, on the basis of image analysis results and expert suggestions, the crown hat was redesigned and its suitability verified.

Four results were obtained. First, four image adjectives appropriate for representing Mazu’s image were identified, of which “noble and kind” is the most suitable. Second, fuzzy analysis was found to successfully rank style images. Third, the crown hat style and design characteristics suitable for Mazu were acquired. Fourth, the verification demonstrated that the redesign effectively enhanced the perceived image of the crown hat design.

This study employed KE to improve the design of a Mazu crown hat. The proposed FPM can aid the development of cultural and creative design.

This study explores the evolutionary relationship between multimarket contact (MMC) and competitive actions among multinational corporations (MNCs). It aims to enhance the understanding of international market competition by incorporating insights into dynamic competition and parent–subsidiary relationships.

A structured content analysis was used to identify the competitive actions of global shipping liners. The dataset includes 8,204 actions identified across nine global arenas. Data were collected from 6,553 monthly news articles on Alphaliner. The period covered is from January 1, 2015, to June 30, 2023.

The results indicate that a higher degree of MMC leads to greater competitive aggressiveness, supporting the combination of mutual forbearance and the Red Queen effect. Additionally, market importance triggers the mutual forbearance effect, whereas competitive rivalry is weaker for overlapping cross-market contacts. Furthermore, local competitive intensity increases MNCs' contact and echoes the Red Queen effect, especially for subsidiaries facing increasing pressure from local responsiveness.

Limitations include reliance on Alphaliner, potential inaccuracies from proxy variables, and unmeasured headquarters–subsidiary interactions. Future research should explore other industries and extend the study period for broader applicability and generalization.

By interlacing mutual forbearance with the Red Queen effect within a coopetition framework, managers can devise strategies to balance competition and collaboration, thereby ensuring long-term viability and growth in global markets.

This study extends the concept of MMC to the context of global shipping liners, a previously underexplored sector. Unlike earlier research, this study empirically examines MMC dynamics globally and integrates mutual forbearance and the Red Queen effect.

This paper aims to propose an open service access (OSA) service capability server (SCS) architecture that supports the network capabilities to the Application Server (AS).

Based on this architecture, the service capability feature (SCF) provides the OSA Application programming interface functions by implementing the SCF service logic module and callback module. The SCF uses the XML communication module to interact with service capability (SC), which is the bearer to realize services by implementing the SC service logic module. The SC service logic interacts with mobile core network through the session initiation protocol (SIP)‐based session control module and the SIP Callback module.

The push to talk over cellular service is used to illustrate how the proposed OSA SCS interacts with the AS and the mobile core network elements.

In the design, when implementing a new service (i.e. to create a new SCS), one only needs to create the Callback module and the Service Logic modules, and other SC/SCF modules can be reused.

Through this modulized SCS design, the OSA service deployment can be speeded up.

The paper aims to explore the adoption attitudes of internal and external motivations by multinational enterprises (MNEs) concerning transfer pricing manipulation and to discuss on pricing strategies of MNEs under different motives of transfer pricing manipulation.

The paper conducts literature reviews regarding motives of transfer pricing manipulation and then conducts questionnaire survey and expert interview to select and generalize the transfer pricing manipulation decision making. Analytic network process (ANP) is then applied to obtain factors' weights and model construction.

The paper finds that tax minimization is no longer the focus of transfer pricing manipulation strategies of Taiwanese MNEs, and their real concerns are winning maximum economic profits, enhancing the competitiveness of the enterprise, and effectively repatriating profits to parent companies in order to facilitate greater economic profits.

It is found from the model that most of the transfer pricing manipulation motives are based on low‐price strategies, which circumvent the exchange rate risks of low quotes. A possible reason is that current business operational patterns that have been limited to the electronic industry adopt the quantity‐based pricing strategy of “narrow profit margin and large volume.” However, the transfer pricing manipulation has great influence on the financial structures of the enterprises. The enterprises, as a result, must understand and reinforce the working of pricing transfer manipulation in the business development.

The paper collects questionnaires and investigation results from experts and scholars and uses ANP to construct a complete pricing strategic decision‐making model that may be taken by actual MNEs under different motives, in order to provide reference to MNEs when making transfer pricing manipulation strategies.

The purpose of this paper is to investigate whether there is a significant difference in consumer’s attitude and purchase intentions toward organic food and conventional food (non-organic food and non-genetically modified) under the influence of corporate social responsibility (CSR) for environmental protection in the context of global warming and frequent food safety issues.

To understand the triple bottom line(TBL) affect the consumers’ attitude and purchase intentions of organic food and conventional food from the consumer’s point of view, primary data collected via 363 valid questionnaires tested the conceptual model by structural equation modeling (SEM).

The results show that CSR has a significant influence on consumers’ perceived value. Moreover, perceived value is an important factor in affecting consumers’ attitude and purchase intentions. And consumers’ attitude toward environmental concern, food safety concern and CSR also have an indirect effect on purchase intentions.

The findings of the study would help corporations not only pursue economic profit but also keep a balance within the environment and the ecosystem, and serve as a reference to corporations to fulfill CSR for the goal of sustainable management.

This paper aims to examine the common denominators of measurement properties of a Triple Bottom Line (TBL) dominant logic for business sustainability through time and across business contexts.

The method was based on a quantitative approach and a questionnaire survey in corporate Taiwan with a response rate of 68.5%.

This article uncovers and fortifies common denominators through time between oriental and occidental business contexts.

The framework of TBL dominant logic for business sustainability establishes a toolbox for practitioners to examine economic, social and environmental elements as the marketing strategy in connection with business sustainability.

This enables to validate the framework of TBL dominant logic for business sustainability in previous research. Multiple dimensions are validated through time and across business contexts.

This study contributes to existing theory and previous research by fortifying the framework of TBL-dominant logic for business sustainability. The twenty-dimensional framework demonstrates universal measurement properties through time and across oriental and occidental business contexts.