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This paper aims to examine the impact of corporate environmental transparency (CET) on corporate financial performance under a mandatory environmental disclosure policy in China, the largest carbon-emitting country. It aims to clarify the concept of CET and investigate its short-term financial implications for key pollutant-discharging entities (KPEs).

A multidimensional model is used to construct a comprehensive CET index for KPEs in China. Empirical tests are conducted to assess the relationship between CET and corporate financial performance.

The study finds a negative relationship between CET and corporate financial performance in the short term. Increased environmental transparency necessitates higher environmental resource allocation, adversely affecting profits. The results remain unchanged from a battery of robustness tests. Despite mandatory disclosure, companies tend to provide general and vague information rather than specific and meaningful environmental data.

The findings provide rich practical implications for policymakers to improve a mandatory environmental disclosure policy. The paper also contributes to the existing knowledge by developing a measure of CET and presenting new evidence to the debate on whether corporate environmental disclosure can be regarded as transparency.

Policymakers are advised to refine mandatory environmental disclosure regulations to ensure genuine transparency and to implement policy measures that alleviate the financial burdens of companies with high CET levels, thereby encouraging sustainable practices.

This paper contributes to the existing knowledge by developing a measure of CET and providing new evidence on the debate over whether environmental, social and governance (ESG) disclosure equates to transparency. It emphasizes the complexity of transparency and the inadequacy of current environmental disclosure practices among KPEs. The study underscores the need for financial support for companies with high CET levels to alleviate short-term financial strains and promote long-term sustainability.

The purpose of this study is to better understand the nexus between environmental taxes and other environmental management systems (EMSs) and to propose an alternative framework for implementing environmental protection tax (EPT) in China.

The study uses a multimethod approach encompassing document analysis and comparative analysis. The archival data covers laws, reports, regulations, guidelines and standards related to the EPT and EMS sub-systems in China.

The study identifies several institutional features of environmental taxes that have not been fully explored in past tax research. In addition, the study reveals that information-sharing mechanisms are key to addressing the risks and uncertainties associated with the implementation of an environmental tax and that the mechanisms are grounded in the nexus among EPT and two EMS sub-systems.

The findings of this study have implications for the understanding of China’s environmental tax system, the Environmental Impact Assessment system and the pollutants discharge permit (PDP) system. The construction of an alternative framework provides insights for approaches to environmental taxation. A limitation of this study is that the application of the framework might be undermined by the inaccurate manual sampling, as some pollutants may be non-replicable.

The findings of this study are relevant to policymakers who are designing, improving or abandoning environmental taxes for alternate solutions to environmental issues.

The insights gained from this study may be of assistance to lower the risks and uncertainties associated with the implementation of an environmental tax.

The study contributes to approaches to environmental taxes by constructing an alternative framework that connects an environmental tax system with two EMSs. The framework lays the groundwork for some promising research opportunities. Additionally, the study extends the tax accounting literature (Hanlon and Heitzman, 2010) by connecting accounting and environmental knowledge and developing a transdisciplinary approach. The study also contributes to the emerging body of literature that addresses the challenges in implementing environmental taxes in China.

The uncertainty of remanufacturing parts is a key factor affecting the quality of remanufactured products. Therefore, the purpose of this paper is to measure the uncertainty of remanufactured parts and study the coupling mechanism of reassembly quality.

First, uncertainty of remanufactured parts is analyzed, and the uncertainty measure model for remanufacturing parts based on entropy is constructed. Second, the nonlinear mapping model between the uncertainty and reassembly quality were studied using Gauss-Newton iterative method to reveal the coupling mechanism between uncertainty of remanufacturing parts and reassembly quality. Finally, the model is verified in the reassembly process of remanufacturing cylinder head.

The method can guide reassembly operations to improve the reassembly quality with uncertainty of remanufactured parts.

This study provides practical implications by developing a multivariate nonlinear mapping model for reassembly quality based on entropy to determine the uncertainty factors that affect the reassembly quality significantly and then correct the reassembly operation to better optimize the allocation of remanufacturing production resources. The study also theoretically contributes to reveal the coupling mechanism of reassembly quality with the uncertainty of remanufactured parts.

The purpose of this paper is to empirically examine the relationship between the level of underwriter spread and ownership structure by using data from Japanese IPO firms that are issued during the years 1997‐2002.

The paper uses regression analysis to determine the effect of the ownership structure (board, bank, affiliated venture capital firms) on underwriter spread and on the post‐issue operating performance of IPO firms.

This paper finds several results that are in contrast with previous studies. The ownership by board members is positively associated with the level of gross spread but is not associated with post‐issue operating performance. The presence of a commercial bank in the ownership structure of IPO firms decreases the gross spread and increases the post‐issue operating performance of IPO firms. Issuers pay a lower underwriting fee as the ownership share of the lead underwriter‐affiliated VC increases, unlike that of other VCs.

The results of this paper, supporting certification and monitoring hypotheses, contribute to academic research. Most previous studies do not support certification effects.

The effects of anisotropy and radiation cannot be considered negligible while investigating the stability of the fluid in convection. Hence, the purpose of this paper is to analyze how these effects could affect the system while considering a couple-stress dielectric fluid. Therefore, the study establishes the effect of thermal radiation in a couple-stress dielectric fluid with an anisotropic porous medium using Goody's approach (Goody, 1956).

To analyze the effect of radiation on the onset of convection, the Milne–Eddington approximation is employed to convert radiative heat flux to thermal heat flux. The equations are further developed to approximate for transparent and opaque medium. Stability of the quiescent state within the framework of linear theory is performed. The principle of exchange of stabilities is shown to be valid by means of single-term Galerkin method. Large values of conduction–radiation and absorptivity parameters are avoided as fluid is considered as liquid rather than gas.

The radiative heat transfer effect on a couple-stress dielectric fluid saturated anisotropic porous medium is examined in terms of Milne–Eddington approximation. The effect of couple-stress, dielectric, anisotropy and radiation parameters are analyzed graphically for both transparent and opaque medium. It is observed that the conduction–radiation parameter stabilizes the system; in addition, the critical Darcy–Rayleigh number also shows a stabilizing effect in the absence of couple-stress, dielectric and anisotropy parameters, for both transparent and opaque medium. Furthermore, the absorptivity parameter stabilizes the system in the transparent medium, whereas it exhibits a dual effect in the case of an opaque medium. It was also found that an increase in thermal and mechanical anisotropy parameters shows an increase in the cell size, whereas the increase in Darcy–Roberts number and conduction–radiation parameter decreases the cell size. The validity of principle of exchange of stability is performed and concluded that marginal stability is the preferred mode than oscillatory.

The effects of anisotropy and radiation on Rayleigh–Bénard convection by considering a couple-stress dielectric fluid has been analyzed for the first time.

This research addressed online customer-to-customer (C2C) incivility during digital service recovery.

To examine the effectiveness of managerial responses to online C2C incivility post a restaurant service failure, a 2 (Managerial response: general vs specific) x 2 (Failure severity: high vs low) quasi-experimental design was employed. A pretest was conducted with 123 restaurant consumers via Amazon Mechanical Turk, followed by a main study with 174 restaurant consumers. Taking a mixed-method approach, this research first asked open-ended questions to explore how participants perceived the restaurant’s motivation for providing a generic versus a specific response. Hayes’ (2013) PROCESS procedure was then performed for hypotheses testing.

The results revealed significant interaction effects of managerial responses and failure severity on perceived online service climate and revisit intention, mediated by trust with managerial responses.

This research yielded unique insight into C2C incivility management literature and industry practices in the context of digital customer service recovery.

The purpose of this study is to investigate the evolving perceptions and human resource (HR) responses of owners and HR managers of Chinese small and medium-sized enterprises (SMEs) towards local labour markets in the context of the impact of the coronavirus disease 2019 (COVID-19) pandemic.

This study adopts a two-stage longitudinal qualitative approach involving 52 interviews with owners and HR managers of Chinese SMEs in the pre- and post-pandemic time periods.

The findings reveal a shift from the perceptions of a general labour shortage to perceptions of specialised talent shortages and increasing geographical disparities in local labour markets. They further reveal that SMEs are increasingly likely to adopt efficiency-oriented, flexibility-enhancing HR practices in the face of high uncertainty.

The findings provide insights into the nature of the constraints of SMEs' sustainable development that need to be addressed by policymakers, SME owners and HR managers when they devise and implement policies relating to structure optimisation, labour market integration and mobility enhancement.

In contrast to extant literature that has examined the labour market at the national level, this study explores the views of SMEs (the demand side) by taking a localised perspective on how SMEs have responded to change through their HR practices.

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.

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.

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.

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.

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.

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.

This study aims to propose a semiempirical and semitheoretical cyclic compaction constitutive model of coarse-grained soil filler for the high-speed railway (HSR) subgrade under cyclic load.

According to the basic framework of critical state soil mechanics and in view of the characteristics of the coarse-grained soil filler for the HSR subgrade to bear the train vibration load repeatedly for a long time, the hyperbolic empirical relationship between particle breakage and plastic work was derived. Considering the influence of cyclic vibration time and stress ratio, the particle breakage correction function of coarse-grained soil filler for the HSR subgrade under cyclic load was proposed. According to the classical theory of plastic mechanics, the shearing dilatation equation of the coarse-grained soil filler for the HSR subgrade considering particle breakage was modified and obtained. A semiempirical and semitheoretical cyclic compaction constitutive model of coarse-grained soil filler for the HSR subgrade under cyclic load was further established. The backward Euler method was used to discretize the constitutive equation, build a numerical algorithm of “elastic prediction and plastic modification” and make a secondary development of the program to solve the cyclic compaction model.

Through the comparison with the result of laboratory triaxial test under the cyclic loading of coarse-grained soil filler for the HSR subgrade, the accuracy and applicability of the cyclic compaction model were verified. Results show that the model can accurately predict the cumulative deformation characteristics of coarse-grained soil filler for the HSR subgrade under the train vibration loading repeatedly for a long time. It considers the effects of particle breakage and stress ratio, which can be used to calculate and analyze the stress and deformation evolution law of the subgrade structure for HSR.

The research can provide a simple and practical method for calculating deformation of railway under cyclic loading.

The purpose of this paper is to investigate the dependence of dark current on threading dislocations (TDs) in relaxed Ge layer for Ge/Si heterojunction photodetectors.

The analysis of the effects of TDs is based on SRH generation and recombination mechanism used in two‐dimensional drift‐diffusion numerical simulation.

It is found that the TDs in Ge layer acting as the recombination centers lead to large dark current densities of devices, and the recombination rate is affected by the impurity out‐diffusion from Si substrate. Besides, the TDs, being the acceptor‐like defects simultaneously, form band barrier at Si/Ge interface with lightly doped Si substrates, thus limiting the minority carrier transport and resulting in low dark current densities.

The simulation results are excellently consistent with the experimental data and indicate that the reduction of threading dislocation densities (TDDs), especially in Ge buffer layer, dramatically decreases dark currents densities of Ge/Si photodetectors. The investigation can be applied to imbue devices with desired characteristics.