PuCha Wang, Fei Che, ShanShan Fan and Chen Gu
This paper aims to explore the determinants of circular economy accounting information disclosure quality, and also to make empirical analysis on the relationship between circular…
Abstract
Purpose
This paper aims to explore the determinants of circular economy accounting information disclosure quality, and also to make empirical analysis on the relationship between circular economy accounting information disclosure quality and corporate ownership governance and institutional pressures according to institutional theory and corporate governance theory. Finally, this paper provides some corresponding suggestions for heightening circular economy accounting information disclosure quality.
Design/methodology/approach
This paper constructs enterprise circular economy accounting information disclosure model with Chinese characteristics. First, it takes disclosure index method to measure enterprise circular economy accounting information disclosure quality, followed by the hypotheses of this study. Then, this study employs a statistical analysis technique to empirically study the relationship between enterprise circular economy accounting information disclosure quality and ownership governance and institutional pressures, to study the ways to heighten enterprise circular economy accounting information disclosure quality in Chinese background.
Findings
Ownership governance and institutional pressures mainly determine quality of circular economy accounting information disclosure. This paper draws the following conclusions: Chinese listed companies have heightened their circular economy accounting information disclosure quality due to ownership concentration, shareholding of institutional investors, mandatory disclosure, capital structure and assets size. However, the circular economy accounting information disclosure quality has low correlation with the profitability and the location of listed companies.
Originality/value
Both in China and the West, few scholars or experts adopt empirical research to study the determinants of circular economy accounting information disclosure quality in an institutional theory and corporate governance theory perspective based on China’s supervisory system background. This paper makes a thorough analysis of the factors that affect listed companies’ circular economy accounting information disclosure quality, and provides some corresponding suggestions relevant for heightening circular economy accounting information disclosure quality.
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Yiping Jiang, Shanshan Zhou, Jie Chu, Xiaoling Fu and Junyi Lin
This paper aims to explore blockchain integration strategies within a three-level livestock meat supply chain in which consumers have a preference for quality trust in livestock…
Abstract
Purpose
This paper aims to explore blockchain integration strategies within a three-level livestock meat supply chain in which consumers have a preference for quality trust in livestock meat products. The paper investigates three questions: First, how does consumers’ preference for quality trust affect blockchain integration and transaction decisions among supply chain participants? Second, under what circumstances will retailers choose to participate in the blockchain? Finally, how can other factors such as blockchain costs and supplier–retailer partnership value affect integration decisions?
Design/methodology/approach
This paper formulates a supply chain network equilibrium model and employs the logarithmic-quadratic proximal prediction-correction method to obtain equilibrium decisions. Extensive numerical studies are conducted using a pork supply chain network to analyze the implications of blockchain integration for different supply chain participants.
Findings
The results reveal several key insights: First, suppliers’ increased blockchain integration, driven by higher quality trust preference, can negatively affect their profits, particularly, with excessive trust preferences and high blockchain costs. Second, an increase in consumers’ preference for quality trust expands the range of unit operating costs for retailers engaging in blockchain. Finally, the supplier–retailer partnership drives retailer blockchain participation, facilitating enhanced information sharing to benefit the entire supply chain.
Originality/value
This study provides original insights into blockchain integration strategies in an agricultural supply chain through the application of the supply chain network equilibrium model. The investigation of several key factors on equilibrium decisions provides important managerial implications for different supply chain participants to address consumers’ preference for quality trust and enhance overall supply chain performance.
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Min Qin, Shuqin Li, Fangtong Cai, Wei Zhu and Shanshan Qiu
With the proliferation of ideas submitted by users in firm-built online user innovation communities, community managers are faced with the problem of user idea overload. The…
Abstract
Purpose
With the proliferation of ideas submitted by users in firm-built online user innovation communities, community managers are faced with the problem of user idea overload. The purpose of this paper is to explore the influencing factors on the idea adoption to identify high quality ideas, and then propose a method to quickly filter high value ideas.
Design/methodology/approach
The authors collected more than 110,000 data submitted by Xiaomi community users and analyzed the factors affecting idea adoption using a multinomial logistic regression model. In addition, the authors also used BP neural network to predict the idea adoption process.
Findings
The empirical results show that idea semantics, number of likes, number of comments, number of related posts, the existence of pictures and self-presentation have positive impact on idea adoption, while idea length and idea timeliness had negative impact on idea adoption. In addition, this paper calculates the idea evaluation value through the idea adoption process predicted by neural network and the mean value of idea term frequency inverse document frequency (TF-IDF).
Originality/value
This empirical study expands the theoretical perspective of idea adoption research by using dual-process theory and enriches the research methods in the field of idea adoption research through the multinomial logistic regression method. Based on our findings, firms can quickly identify valuable ideas and effectively alleviate the information overload problem of online user innovation communities.
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Shanshan Guo, Jinnan Wu and Paijie Wan
Limited empirical research has examined the impact of enterprise social media (ESM) use in the workplace on employees’ well-being and job satisfaction. Moreover, there remains a…
Abstract
Purpose
Limited empirical research has examined the impact of enterprise social media (ESM) use in the workplace on employees’ well-being and job satisfaction. Moreover, there remains a notable gap in effective management strategies to fully leverage the benefits of ESM while mitigating its potential drawbacks. This study employs the theories of self-depletion and resource conservation to investigate the mechanisms through which ESM use influences employees’ work flourishing, with particular emphasis on the mediating role of fatigue and the moderating roles of work autonomy and psychological detachment.
Design/methodology/approach
This study collected data from Chinese employees in two waves via an online survey platform. After two rounds of data collection, a total of 304 matched responses were obtained for analysis. Confirmatory factor analysis was conducted using Mplus, and multi-level linear regression analysis was employed to examine the relationships between corporate enterprise media use, fatigue, job autonomy, psychological detachment and job prosperity.
Findings
Social ESM use in the workplace increases employee fatigue (β = 0.258, p < 0.001), with fatigue negatively impacting thriving at work (β = −0.362, p < 0.001). Job autonomy mitigates the adverse relationship between social ESM use and fatigue, whereas psychological detachment moderates the negative impact of fatigue on thriving at work. The mediating effect of fatigue is most pronounced when both job autonomy and psychological detachment are low.
Research limitations/implications
The findings of this study enhance our understanding of the psychological impacts of using ESM in the workplace and underscore the critical role of job autonomy and psychological detachment in mitigating the effects of social ESM use on employee well-being and performance.
Practical implications
This study provides guidance for the use of ESM in the workplace. Management should pay attention to improving the functionality of ESM, effectively managing employees’ social ESM use in the workplace, and clearly defining the boundaries between work and social activities. It is also beneficial for organizations to provide employees with autonomy and create opportunities for psychological detachment to mitigate the potential negative effects of social ESM use on employees.
Originality/value
This research contributes to the literature by identifying fatigue as a key mediator and job autonomy and psychological detachment as important moderators in the relationship between social-related ESM use and thriving at work.
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Shanshan Yue, Bajuri Hafiz Norkhairul, Saleh F.A. Khatib and Yini Lee
This study delves into the nuanced relationship between financial constraints, ownership structures (state-owned and foreign) and innovation engagement within China’s A-share…
Abstract
Purpose
This study delves into the nuanced relationship between financial constraints, ownership structures (state-owned and foreign) and innovation engagement within China’s A-share market, aiming to uncover how these dynamics vary across different industries and regional contexts.
Design/methodology/approach
By retrieving data from various datasets in China (2010–2022), this study analyzed the effectiveness of each variable, employing various dimensions to reflect innovation engagement among Chinese listed companies. Meanwhile, for the measurement of financial constraints, this study tested all four typical ones and opted for the KZ Index, as it is the most suitable for China’s A-share market. Then, by fixing the industry and year effects, the study examined the main and moderating effects. At last, in order to address endogeneity issues and capture the dynamic nature of innovation activities, this study follow the suggestion of Khatib (2024) and employed the two-step system Generalized Method of Moments (GMM) estimation.
Findings
The results demonstrate that while the government has introduced many policies to promote innovation, state-owned ownership does not consistently enhance innovation engagement as expected, especially when firms are in financial dilemma. Particularly, in Hi-tech industries, foreign ownership demonstrates greater interest and confidence in the innovation capabilities of China’s A-share market. Findings also reveal significant regional heterogeneity in the moderating role of ownership structures. While state-owned and foreign ownerships have a buffering effect against financial constraints in the eastern and western regions, but this effect is notably different in the middle part, even though it is China’s political heartland.
Originality/value
The findings offer a different insight for policymakers and corporate strategists, suggesting that targeted financial and regulatory policies that leverage specific ownership structures can foster innovation in different ways, particularly in financially constrained environments. However, how to stimulate innovation vitality in the middle part of China still requires further research.
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Drawing on dual process theory as the overarching framework, this study investigates how different types of incidental vocabulary learning yield different performance, repetition…
Abstract
Purpose
Drawing on dual process theory as the overarching framework, this study investigates how different types of incidental vocabulary learning yield different performance, repetition, and continuance intention outcomes and uncovers the underlying mechanism.
Design/methodology/approach
We identify four popular types of incidental learning: traditional, a murder mystery game, noneducational live streaming, and VTuber. We propose that the underlying mechanism is the mediating role of perceived novelty as heuristic processing, and effort and performance expectancy as systematic processing. We conduct a between-subject experiment with four groups for the four types of incidental learning. From a total of 220 subjects, 55 valid responses were collected from each group. Analysis of variance and a partial least squares structural equation model are employed to examine the differences and mechanism.
Findings
The results show that noneducational live streaming performs significantly best for all three outcomes. The mechanism test demonstrates that perceived novelty and performance expectancy play significantly positive mediating roles, whereas effort expectancy has a null mediating effect.
Originality/value
The research provides both theoretical and practical implications.
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Min Qin, Wei Zhu, Jinxia Pan, Shuqin Li and Shanshan Qiu
Enterprises build online product community to expect users to contribute: opinion sharing (content contribution) and product consumption (product contribution). Previous…
Abstract
Purpose
Enterprises build online product community to expect users to contribute: opinion sharing (content contribution) and product consumption (product contribution). Previous literature rarely focused on both. The purpose of this paper is to explain user contribution mechanism by identifying content contribution and product contribution.
Design/methodology/approach
This research chose Xiaomi-hosted online product community (bbs.xiaomi.cn) and Huawei-hosted online product community (club.huawei.com) where users can freely share ideas and buy products at the same time. Data were crawled from 109,665 community users to construct dependent variable measurement, and 611 questionnaires were used to verify research hypotheses.
Findings
The results indicate that both cognitive needs and personal integration needs have a significant positive impact on browse behavior; social integration needs and hedonic needs have a significant positive impact on content contribution behavior. Browse behavior not only directly affects but also indirectly influences product contribution through content contribution behavior.
Research limitations/implications
Findings of this research provide community managers with useful insights into the relationship between content contribution and product contribution.
Originality/value
This study explains the formation mechanism of user product contribution and reveals the relationship between user content contribution and product contribution in online product community. This paper provides a different way of theorizing user contributions by incorporating uses and gratifications theory into the “Motivation-Behavior-Result” framework.
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Shanshan Yue, Norkhairul Hafiz B. Bajuri, Saleh F.A. Khatib and Mohammed Naif Alshareef
This study aims to explore the relationship between managerial ownership and environmental innovation, particularly focusing on the impact of minority shareholder protection…
Abstract
Purpose
This study aims to explore the relationship between managerial ownership and environmental innovation, particularly focusing on the impact of minority shareholder protection within the context of China’s A-share listed companies.
Design/methodology/approach
The study employs a fixed effect model over a decade-long sample, analysing secondary data from nonfinancial Chinese A-share firms. The two-stage least squares (2SLS) method is adopted to address endogeneity concerns.
Findings
The results demonstrate a significant positive influence of managerial ownership on environmental innovation, suggesting that top managers who have a say in the boardroom are inclined towards sustainable development. The presence of minority shareholders' protection positively moderates this relationship, underlining their roles in fostering environmentally friendly development. The subsample analysis showed that these relationships vary between state-owned enterprises (SOEs) and non-SOEs. It also differs between heavily and lightly polluting industries, which indicates that it is not enough to just have internal self-management, and more external pressure is necessary in heavily polluting industries.
Research limitations/implications
Our study underscores the importance for managers to recognize the potential of aligning their ownership interests with environmental objectives. Companies can enhance their commitment to sustainability by fostering an internal environment that supports minority shareholder rights.
Originality/value
This study specifically focuses on the role of top managers and minority shareholders, providing new empirical evidence on how their influence can drive sustainable development initiatives. It is also among the few studies that differentiate between firm characteristics and pollution intensity, which provides valuable insights into how the impact of managerial ownership and minority shareholder protection varies across different contexts.
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Ning Zhang, Ruru Pan, Lei Wang, Shanshan Wang, Jun Xiang and Weidong Gao
The purpose of this paper is to propose a novel method using support vector machine (SVM) classifiers for objective seam pucker evaluation. Features are extracted using wavelet…
Abstract
Purpose
The purpose of this paper is to propose a novel method using support vector machine (SVM) classifiers for objective seam pucker evaluation. Features are extracted using wavelet analysis and gray-level co-occurrence matrix (GLCM), and the samples are evaluated using SVM classifiers. The study aims to solve the problem of inappropriate parameters and large required samples in objective seam pucker evaluation.
Design/methodology/approach
Initially, seam pucker image was captured, and Edge detection and Hough transform were utilized to normalize the seam position and orientation. After cropping the image, the intensity was adjusted to the same identical level through histogram specification. Then, the standard deviations of the horizontal image and diagonal image, reconstructed using wavelet decomposition and reconstruction, were calculated based on parameter optimization. Meanwhile, GLCM was extracted from the restructured horizontal detail image, then the contrast and correlation of GLCM were calculated. Finally, these four features were imported to SVM classifiers based on genetic algorithm for evaluation.
Findings
The four extracted features reflected linear relationships among five grades. The experimental results showed that the classification accuracy was 96 percent, which catches up to the performance of human vision, and resolves ambiguity and subjective of the manual evaluation.
Originality/value
There are large required samples in current research. This paper provides a novel method using finite samples, and the parameters of the methods were discussed for parameter optimization. The evaluation results can provide references for analyzing the reason of wrinkles during garment manufacturing.
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Guofeng Ma, Zhijiang Wu, Ming Wu and Shanshan Shang
The purpose of this study is to extract the real requirements of the owner (or users) for the construction project in the operation and maintenance stage completely and accurately…
Abstract
Purpose
The purpose of this study is to extract the real requirements of the owner (or users) for the construction project in the operation and maintenance stage completely and accurately and carry out the construction based on the requirements, to make the project status and operation and maintenance requirements (RO&M) consistent after delivered.
Design/methodology/approach
This study creatively proposes the operation and maintenance functions deployment (OMFD) under RO&M. In addition, the OPAR (naming is made up of the initials of owners, project, analysis and result) model is constructed to fully identify the requirements of both owners and projects. In this study, three typical construction projects are taken as examples to calculate the correlation strength between project characteristics (PC) and operation and maintenance requirements through the Apriori algorithm, and order parameters are obtained from the cost chain.
Findings
This study found that there are significant differences in the correlation strength between 11 types of RO&M and PC, in which the “cost of types” (TC) correlation of residential housing and factory buildings is the largest, while the largest correlation demand of commercial buildings is “safety of types” (TS) and “system” (S). Simultaneously, through the calculation of order parameters, the most influential factors on project characteristics are obtained.
Practical implications
This study could effectively help the owner (or users) to check whether the delivered project fully satisfy their real requirements and also extract the key technical points to realize RO&M, which can guide the accurate construction of the same type of projects.
Originality/value
This research establishes OPAR model to accurately identify the requirements of the project in the operation and maintenance stage and establishes the association rules between the requirements and the construction scheme, which is helpful for the project to construct under the expected requirements.