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Book part
Publication date: 7 January 2015

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Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
Type: Book
ISBN: 978-1-78350-898-3

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Book part
Publication date: 7 January 2015

This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards. Specifically, it…

Abstract

This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards. Specifically, it examines international influences, including supranational organizations; foreign investors and international accounting firms; domestic institutional influences, including the political system, economic system, legal system, and cultural system; and accounting infrastructure. China’s convergence is driven by desired efficiency of the corporate sector and legitimacy of participating in the global market. Influenced heavily by international forces in the context of globalization, corporate governance and accounting practices are increasingly becoming in line with internationally acceptable standards and codes. While convergence assists China in obtaining legitimacy, improving efficiency is likely to be adversely affected given that corporate governance and accounting in China operate in an environment that differs considerably from those of Anglo-American countries. An examination of the corporate governance and accounting environment in China suggests heavy government involvement within underdeveloped institutions. While the Chinese government has made impressive progress in developing the corporate governance and accounting environment for the market economy, China’s unique institutional setting is likely to affect how the imported concepts are interpreted and implemented.

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Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
Type: Book
ISBN: 978-1-78350-898-3

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Article
Publication date: 26 December 2023

Xiayu Chen, Renee Rui Chen, Shaobo Wei and Robert M. Davison

This study investigates how individuals' self-awareness (specifically, private and public self-awareness) and environment-awareness (perceived expertise, similarity and…

623

Abstract

Purpose

This study investigates how individuals' self-awareness (specifically, private and public self-awareness) and environment-awareness (perceived expertise, similarity and familiarity) shape herd behavior, encompassing discounting one’s information and imitating others. Drawing from latent state-trait theory, this research aims to discern the impact of these factors on purchase intention and behavior.

Design/methodology/approach

Longitudinal data from 231 users in Xiaohongshu, China’s leading social commerce platform, were collected to test the proposed model and hypotheses.

Findings

The findings from this study show that private self-awareness negatively influences discounting one’s own information and imitating others. Public self-awareness positively affects imitating others, while it does not affect discounting one’s own information. Perceived expertise diminishes discounting one’s own information but does not significantly affect imitating others. Perceived similarity and perceived familiarity are positively related to discounting one’s own information and imitating others. The results confirm different interaction effects between self-awareness and environment-awareness on herd behavior.

Originality/value

First, this contributes back to the latent state-trait theory by expanding the applicability of this theory to explain the phenomenon of herd behavior. Second, this study takes an important step toward theoretical advancement in the extant literature by qualifying that both self- and environment-awareness should be considered to trigger additional effects on herd behavior. Third, this study provides a more enlightened understanding of herd behavior by highlighting the significance of considering the interplay between self- and environment-awareness on herd behavior. Finally, this study also empirically confirms the validity of classifying self-awareness into private and public aspects.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

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Available. Open Access. Open Access
Article
Publication date: 22 November 2023

En-Ze Rui, Guang-Zhi Zeng, Yi-Qing Ni, Zheng-Wei Chen and Shuo Hao

Current methods for flow field reconstruction mainly rely on data-driven algorithms which require an immense amount of experimental or field-measured data. Physics-informed neural…

1741

Abstract

Purpose

Current methods for flow field reconstruction mainly rely on data-driven algorithms which require an immense amount of experimental or field-measured data. Physics-informed neural network (PINN), which was proposed to encode physical laws into neural networks, is a less data-demanding approach for flow field reconstruction. However, when the fluid physics is complex, it is tricky to obtain accurate solutions under the PINN framework. This study aims to propose a physics-based data-driven approach for time-averaged flow field reconstruction which can overcome the hurdles of the above methods.

Design/methodology/approach

A multifidelity strategy leveraging PINN and a nonlinear information fusion (NIF) algorithm is proposed. Plentiful low-fidelity data are generated from the predictions of a PINN which is constructed purely using Reynold-averaged Navier–Stokes equations, while sparse high-fidelity data are obtained by field or experimental measurements. The NIF algorithm is performed to elicit a multifidelity model, which blends the nonlinear cross-correlation information between low- and high-fidelity data.

Findings

Two experimental cases are used to verify the capability and efficacy of the proposed strategy through comparison with other widely used strategies. It is revealed that the missing flow information within the whole computational domain can be favorably recovered by the proposed multifidelity strategy with use of sparse measurement/experimental data. The elicited multifidelity model inherits the underlying physics inherent in low-fidelity PINN predictions and rectifies the low-fidelity predictions over the whole computational domain. The proposed strategy is much superior to other contrastive strategies in terms of the accuracy of reconstruction.

Originality/value

In this study, a physics-informed data-driven strategy for time-averaged flow field reconstruction is proposed which extends the applicability of the PINN framework. In addition, embedding physical laws when training the multifidelity model leads to less data demand for model development compared to purely data-driven methods for flow field reconstruction.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 34 no. 1
Type: Research Article
ISSN: 0961-5539

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Article
Publication date: 1 May 2023

Qifan Jia, Rui Chen, Yihan Zuo, Run Liu, Roushan Gong, Linnan Huang, Chen Chen and Bangyi Xue

This research aims to find out the reasons why Chinese people prefer domestic products. The authors examine the effect of consumer ethnocentrism (CE), social norms (SNs) and…

725

Abstract

Purpose

This research aims to find out the reasons why Chinese people prefer domestic products. The authors examine the effect of consumer ethnocentrism (CE), social norms (SNs) and national identity (NI) on willingness to buy (WTB) domestic products in two time points and test the product category differences and age group differences.

Design/methodology/approach

Two survey studies (n1 = 314; n2 = 346) were conducted in China in 2021 and 2022, respectively. The authors measured CE, SNs, NI and WTB domestic products in both studies and WTB four categories of products in study 2. Multiple hierarchical linear regression was conducted to test the hypotheses.

Findings

In study 1, the authors found that SNs and NI significantly predicted WTB domestic products, but CE did not. In study 2, the authors found that all three indicators significantly predicted WTB domestic products. CE played a significant and consistent role in different product categories, while SNs and NI had inconsistent effects. NI predicted WTB domestic products for younger people but not for older people.

Originality/value

This research is the first to examine CE, SNs and NI in the same study and the first to explore the role of SNs and NI in WTB domestic products in China. It promotes the understanding of CE and other related factors, increases the knowledge of Chinese consumers’ purchasing behavior and indicates the power of the situation. Practical implications are also discussed.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 35 no. 10
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 16 October 2023

Wei Wang, Renee Rui Chen and Xuhui Yang

With the rising concerns of compulsive use of social media, it is important to understand why users develop such unplanned and irrational behaviors. Leveraging the uses and…

634

Abstract

Purpose

With the rising concerns of compulsive use of social media, it is important to understand why users develop such unplanned and irrational behaviors. Leveraging the uses and gratification theory, the authors aim to explore the determinants of compulsive use of social media from the dual perspectives of individual needs (need to belong (NTB) and need for uniqueness) and peer-related factors (referent network size and perceived peer activeness). Due to the importance of self-construal in cognitive deliberation on peer influences, the moderating effects of self-construal were taken into consideration.

Design/methodology/approach

The authors empirically test their model by conducting an online survey with 459 WeChat users.

Findings

The results show that compulsive use of social media is predicated by both individual needs and influence from peers. Moreover, peer influence could be attenuated when individuals develop a high degree of independent self-construal.

Research limitations/implications

The authors' study contributes to the research of compulsive behavior in the context of social media use by incorporating the dual effects of individual needs and social influence. The authors also offer managerial insights on eradicating the formation of compulsive behaviors.

Originality/value

The authors examine the dual effects of individual needs and peer influence in predicting compulsive use of social media and the moderating role of self-construal, which have been rarely investigated in this context.

Details

Industrial Management & Data Systems, vol. 123 no. 12
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 15 May 2023

Jingyi Tian, Ting (Tina) Li, Rui Chen, Kaining Yang, Ping Li and Si Wen

“Idol pilgrimage tour” is a popular trend among young Chinese fans who travel for idol-related purposes, engage in interactive events and have co-created experiences at…

1005

Abstract

Purpose

“Idol pilgrimage tour” is a popular trend among young Chinese fans who travel for idol-related purposes, engage in interactive events and have co-created experiences at destinations. With the growing market size of fan economy, fan tourists generate significant revenue for the local. However, many destinations have not fully utilised this opportunity, and there is a lack of research on this niche form of tourism. This research was undertaken to address this research gap.

Design/methodology/approach

This study adopted an idol worship–motivation–co-created experience–tour satisfaction–destination loyalty framework in the context of idol pilgrimage tours. In addition, this study investigated the direct influence of idol worship on the other four constructs. Data were collected from 354 Chinese fans who had such experience through online questionnaires. The partial least squares–structural equation modelling technique was used to examine the research model.

Findings

It was demonstrated that idol worship has a direct influence on motivation, co-created experience, satisfaction and loyalty and that there is a positive relationship between motivation, co-created experience, satisfaction and loyalty. The results advance the brand sacralisation literature by studying worship in a tourism context and contribute to interactive marketing literature by clarifying the interactive mechanism between relationships among the idol, fans and destinations. The study suggests some practical implications for destination management organisations attempting to target tourist fans.

Originality/value

This is the first study introducing the concept of the idol pilgrimage tour. Empirical results of this study reveal the underlying mechanism of how idols influence fans' travel-related psychology and behaviour.

Details

Journal of Research in Interactive Marketing, vol. 18 no. 2
Type: Research Article
ISSN: 2040-7122

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Article
Publication date: 15 November 2018

Mrugank Thakor, Susan Reid and Rui Chen

Many studies have investigated consumers’ loyalty to businesses situated in the local area, in the community, the region or in the same country. However, the effect of loyalty to…

223

Abstract

Purpose

Many studies have investigated consumers’ loyalty to businesses situated in the local area, in the community, the region or in the same country. However, the effect of loyalty to the state in which the consumer resides has received little attention. This paper aims to propose the concept of home-state attachment (HSA) and develop models of its antecedents and its effects on criterion variables such as loyalty to local business.

Design/methodology/approach

After refinement of the measure of HSA, the authors conduct two studies (n = 202 and n = 201) among residents of two different Canadian provinces (states). They estimate the models, which include both formative and reflective indicators, using structural equation modeling.

Findings

The results of both studies show that HSA can be distinguished from related constructs like consumer ethnocentrism (CET). HSA has a strong effect on loyalty to local businesses, independent of the effect of CET, testifying to its importance. HSA also affects other criterion variables, with loyalty to local business playing a mediational role.

Originality/value

This paper shows that HSA, a social-identity-based motivation for local patronage, is an important but largely overlooked determinant of loyalty to local businesses. The robustness of the results over two studies suggests that appeals to consumers based on this motivation may enhance the effectiveness of marketing programs.

Details

Journal of Consumer Marketing, vol. 35 no. 6
Type: Research Article
ISSN: 0736-3761

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Article
Publication date: 12 February 2019

Han Chen, Rui Chen, Shaniel Bernard and Imran Rahman

This study aims to develop a parsimonious model to estimate US aggregate hotel industry revenue using domestic trips, consumer confidence index, international inbound trips…

818

Abstract

Purpose

This study aims to develop a parsimonious model to estimate US aggregate hotel industry revenue using domestic trips, consumer confidence index, international inbound trips, personal consumption expenditure and number of hotel rooms as predictor variables. Additionally, the study applied the model in six sub-segments of the hotel industry – luxury, upper upscale, upscale, upper midscale, midscale and economy.

Design/methodology/approach

Using monthly aggregate data from the past 22 years, the study adopted the auto-regressive distribute lags (ARDL) approach in developing the estimation model. Unit root analysis and cointegration test were further utilized. The model showed significant utility in accurately estimating aggregate hotel industry and sub-segment revenue.

Findings

All predictor variables except number of rooms showed significant positive influences on aggregate hotel industry revenue. Substantial variations were noted regarding estimating sub-segment revenue. Consumer confidence index positively affected all sub-segment revenues, except for upper upscale hotels. Inbound trips by international tourists and personal consumption expenditure positively influenced revenue for all sub-segments but economy hotels. Domestic trips by US residents added significant explanatory power to only upper upscale, upscale and economy hotel revenue. Number of hotel rooms only had significant negative effect on luxury and upper upscale hotel sub-segment revenues.

Practical implications

Hotel operators can make marketing and operating decisions regarding pricing, inventory allocation and strategic management based on the revenue estimation models specific to their segments.

Originality/value

It is the first study that adopted the ARDL bound approach and analyzed the predictive capacity of macroeconomic variables on aggregate hotel industry and sub-segment revenue.

Details

International Journal of Contemporary Hospitality Management, vol. 31 no. 4
Type: Research Article
ISSN: 0959-6119

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Book part
Publication date: 7 January 2015

This chapter examines corporate governance–related financial reporting issues in the context of globalization. Over the past few decades, the process of globalization has…

Abstract

This chapter examines corporate governance–related financial reporting issues in the context of globalization. Over the past few decades, the process of globalization has substantially altered the fields of corporate governance and accounting. More specifically, Anglo-American models of corporate governance and financial reporting have received increasing momentum in emerging economies, including China. However, a review of relevant studies suggests that there is limited research examining the implementation of Anglo-American concepts in various countries regardless of their growing acceptance. This monograph extends the existing literature by comprehensively investigating the adoption of internationally acceptable principles and standards in China, the largest transitional economy that has different institutional context from Anglo-American countries. In addition, the review has a number of implications for developing the theoretical framework, and determining the research methodology for the monograph.

Details

Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
Type: Book
ISBN: 978-1-78350-898-3

Keywords

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