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Corporate responsibility perceptions from stakeholders are becoming more difficult to manage. This is in part because of large amount of social media being projected to stakeholders on a daily basis. In light of this, the purpose of this paper is to examine the relationship between corporate responsibility framing from the social media perspective firm’s performance as defined by abnormal-return (defined as the difference between a single stock or portfolios return and the expected return) and idiosyncratic-risk (defined as the risk of a particular investment because of firm-specific characteristics).

Hypotheses are developed through agenda-setting theory and stakeholder and shareholder viewpoints. The research model is tested using sentiment analysis from a collection of social media from several industries.

The results provide support that three corporate responsibility social media categories (economic, social and environmental-framing) will have different impacts (delayed, immediate) on abnormal-return and idiosyncratic-risk. This study finds differences between immediate (one-day lag) and delayed (three-day lag) associations on abnormal-return and idiosyncratic-risk.

This study also suggests differences between the amount and sentiment of corporate responsibility social media framing on abnormal-return and idiosyncratic-risk. Finally, results identify interaction effects between different corporate responsibility social media categories.

The purpose of this study is to investigate the influence of ambidextrous strategy on supply chain resilience and its impact on firm performance, employing the Dynamic Capabilities View.

Through a survey of 215 supply chain professionals, the research employs a structural equation modeling analysis to examine the relationships between ambidexterity, agile operations, resilience, and performance.

The findings demonstrate that the ambidextrous strategy significantly enhances both agile operations and supply chain resilience. In turn, agile operations and resilience positively impact firm performance. The study also reveals that agile operations and supply chain resilience partially mediate the relationship between ambidextrous strategy and firm performance.

This research contributes to the supply chain management literature by highlighting the importance of an ambidextrous approach in fostering agile operations and resilience, thereby improving firm performance. It extends the dynamic capabilities view framework by elucidating how ambidexterity acts as a pivotal mechanism for adapting to disruptions and securing competitive advantage in volatile markets. Finally, measurements of ambidextrous strategy and resilience are provided to further enhance practitioners’ understanding of building these important components in networks.

The purpose of this study is to examine how supply chain strategy affects a firm's sustainability performance and how the strength of that relationship is influenced by managerial authentic leadership (AL) and its associated impact on interorganizational citizenship behavior (ICB).

Building on the intersection of three theories: organizational ambidexterity, AL and ICB, a mediated moderation model is developed and tested using structural equation modeling based on the responses from a cross-sectional survey administered by the authors.

The results reveal that an ambidextrous supply chain strategy is positively related to firm sustainability performance and this relationship is strengthened by AL. Furthermore, this study finds that this moderating relationship is partially mediated by ICB.

To the best of the authors’ knowledge, this paper is among the first to empirically test the effect of supply chain ambidexterity on sustainability performance by explicitly considering how leadership characteristics can both directly and indirectly affect the efficacy of this relationship. The findings complement existing literature by providing novel insights into the ability of firm supply chain strategy to affect sustainability performance.

The purpose of this study is to examine the extent to which a firm is able to leverage its information system (IS) innovativeness to improve supply chain resilience through developing and employing its analytics capability. It further considers how this mediating effect of analytics capability can be enhanced by internal and external integration.

Building on the logic of organizational information processing theory, a mediated moderation model is developed and tested using structural equation modeling and partial least squares regression based on survey responses from 247 working professionals.

The results indicate that IS innovativeness improves a firm’s supply chain resilience through enhanced analytics capability, with higher levels of internal and external integration further strengthening the effects of this mediating relationship.

This study is among the first to empirically test the effects of IS innovativeness and analytics capability on supply chain resilience and to examine the impacts of internal and external integration as key factors affecting the strength of these relationships. The findings complement existing literature through providing new insights into the linkage between IS strategy and supply chain resilience and highlighting the importance of relationships throughout the supply chain to enhance the efficacy of a firm’s analytics capability within this domain.

Drawing upon a systematic literature review in new technology, innovation transfer and diffusion theories, and from interviews with technology leaders in digital transformation programs in the US Oil & Gas (O&G) industry, the authors explore the relationships among O&G industry dynamics, organization's absorptive capacity and resource commitment for new digital technology adoption-implementation process.

The authors employed the empirical survey method to gather the data (a sample size of 172) in the US O&G industry and used structural equation modeling (SEM) to test the measurement model for validity and reliability and the conceptual model for hypothesized structural relationships.

The results provide support for the study’s causal model of adoption and implementation with positive and direct relationships between the initiation and trial stages, between the trial stages and the evaluation of effective outcomes and between the effective outcomes and the effective implementation stages of digital technologies. The results also reveal partial mediating relationships of industry dynamics, absorptive capacity and resource commitment between respective stages.

Based on the current study's findings, managers are recommended to pay attention to the evolving industry dynamics during the initiation stage of new digital technology adoption, to utilize the organization's knowledge-based absorptive capacity during digital technology trial and selection stages and to support the digital technology implementation project when the adoption decision of a particular digital technology has been made.

The empirical research contributes literature on digital technology adoption and implementation by identifying and demonstrating the importance of industry dynamics, absorptive capacity and resource commitment factors as mediating variables at various stages of the adoption-implementation process and empirically validating a process-based causal model of digital technology adoption and a successful implementation project that has been missing in the current body of literature on digital transformation.

Although foreign ownership has been widely studied to show its impact on firm performance, the findings are mixed and the underlying rational to explain the impact is not entirely clear. The purpose of this study is to determine if there is a direct relationship between foreign ownership and performance or if this relationship is indirect and affected by mediating and moderating variables such as international diversification and competitive environment.

Financial data, survey data and other financial measures for known indices are used in the research, and SPSS and SEM (Stata 15) analyses are used to test empirically derived hypotheses.

Results from this study indicate that the relationship between foreign ownership and firm performance is mediated by international diversification, such that higher levels of both foreign corporate and foreign institutional ownership lead to higher levels of international diversification, which then lead to higher levels of firm performance. Results from this study also indicate that the competitive environment moderates the relationship between a firm’s level of international diversification and performance, such that the effect of international diversification on performance is greater as the environment becomes more competitive.

This study provides empirical evidence for managers to seriously consider the impact of foreign ownership on decisions involving international diversification, along with competitive environment, when formulating and implementing organizational strategies.

This study extends prior research examining the effects of foreign ownership on firm performance by uniquely showing how international diversification mediates the relationship between foreign ownership and firm performance and how the competitive environment moderates the relationship between international diversification and firm performance.

This paper aims to investigate how institutional entrepreneurs in a mature field acquire different forms of legitimacy through various narrative strategies, as revealed by a historical analysis of the Late Qing Dynasty of China. Specifically, the study seeks to illuminate the narrative techniques employed by these entrepreneurs to build multi-level legitimacies for their new systems during the national crises of the late 19th century.

This study employs a qualitative approach based on three historical case studies of Westernization, namely advocates, reformists and revolutionaries during the Late Qing Dynasty of China. It delves into the institutional entrepreneurial activities of these groups, investigating how they navigated and influenced their sociopolitical context through narrative strategies.

The findings reveal that institutional entrepreneurs utilize various narrative techniques to build legitimacy. These include (1) modifying and disseminating narratives at the proper time, (2) ascribing their proposed system to cultural tradition by reinterpreting classical works and (3) offering understandable and concrete promises to stakeholders. The study also identifies an evolving pattern of narratives underpinned by mutual learning and continuous iteration among different factions of institutional entrepreneurs.

This paper adds new insights to the literature on institutional entrepreneurs and, more broadly, to institutional research literature by advancing our understanding of the discursive dynamics underlying institutional changes. It unveils the complex interplay of narrative techniques and legitimacy building in the context of societal and institutional upheaval, providing a nuanced understanding of the role of narratives in institutional entrepreneurship.

With the introduction of graph structure learning into service classification, more accurate graph structures can significantly improve the precision of service classification. However, existing graph structure learning methods tend to rely on a single information source when attempting to eliminate noise in the original graph structure and lack consideration for the graph generation mechanism. To address this problem, this paper aims to propose a graph structure estimation neural network-based service classification (GSESC) model.

First, this method uses the local smoothing properties of graph convolutional networks (GCN) and combines them with the stochastic block model to serve as the graph generation mechanism. Next, it constructs a series of observation sets reflecting the intrinsic structure of the service from different perspectives to minimize biases introduced by a single information source. Subsequently, it integrates the observation model with the structural model to calculate the posterior distribution of the graph structure. Finally, it jointly optimizes GCN and the graph estimation process to obtain the optimal graph.

The authors conducted a series of experiments on the API data set and compared it with six baseline methods. The experimental results demonstrate the effectiveness of the GSESC model in service classification.

This paper argues that the data set used for service classification exhibits a strong community structure. In response to this, the paper innovatively applies a graph-based learning model that considers the underlying generation mechanism of the graph to the field of service classification and achieves good results.

This chapter examines the development of accounting thought and practices in China with the purpose of illustrating its relevance to current accounting policies and practices. The review indicates that changes in accounting in China did not usually occur completely and easily. Over the past three decades, while Chinese accounting has gradually moved toward the Anglo-American model, convergence has presented unique features in China. For example, the review suggests that the accounting reforms in China have been heavily government-driven and that uniform accounting systems still remain. Chinese regulators maintain a cautious attitude toward the application of fair value and professional judgment, which are essentially the center of the Anglo-American accounting system. Furthermore, Chinese accounting regulators have a different view of business combinations from the IASB and have developed alternative accounting methods for those transactions. China’s departure from IFRS reflects its politico-economic context and essentially challenges the IASB’s goal of achieving international accounting convergence. China’s approach to internationally acceptable practices is likely to have implications for the effectiveness of the imported ideas.

Recent models comparing inventory costs under just‐in‐time (JIT) purchasing plans and economic order quantity (EOQ) purchasing plans have tended to favor EOQ purchasing in situations where annual demand of inventory is moderately large. Contends that these cost models are lacking dynamic cost components inherent in virtually all JIT purchasing plans. Presents a series of inventory purchasing cost models that extend prior methodology by Fazel by including relevant physical distribution cost savings. Additional comparative models are presented to further demonstrate how other relevant costs factors can be included in a comparative EOQ/JIT model. A cost comparison with an existing problem from the literature is used to illustrate the informational efficacy of new models.