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This study aims to investigate whether and how the executive military experience influences accrual-based earnings management and real earnings management.

Based on a sample of 4,392 listed firms in China between 2006 and 2022, this study examines the theoretical hypotheses by performing multiple regressions with fixed effects and a battery of robustness tests.

With a focus on executives’ decisions on the choice between two earning management methods, this paper find military executives reduce accrual-based earnings management but increase real earnings management. The mechanism of risk-aversion is verified in the post hoc analysis.

Most studies argue that military experience, which represents a strong sense of duty and self-discipline, can help to reduce corporate unethical behaviors. The study extends the existing literature on executives’ military experience by identifying risk-aversion rather than ethical values as the potential mechanism through which executives’ military experience affects earnings management.

Although word of mouth (WOM) affects customers’ purchasing intentions to a large extent, prior research has neglected the role of WOM as a driver of customer satisfaction.

Several scholars have suggested that WOM can not only affect customer expectation but also can influence perceived quality. Consistent with existing research results and the expectancy disparity model, this paper established a causal relation between WOM and customer satisfaction and confirmed it was drawing on an experimental study.

This paper indicates that positive or negative WOM affects customer satisfaction by promoting or lowering customers’ expectations. This relation is moderated by product type, rather than the source of the WOM. With experience goods, positive (negative) WOM will decrease (increase) customer satisfaction. However, with search goods, positive (negative) WOM will increase (decrease) customer satisfaction.

The results of this study have implications for academia and management. Academically, this study establishes the causal relation between WOM and customer satisfaction, expanding the research on the relation between WOM and satisfaction. From a managerial perspective, the promotion of WOM also can create certain service risks.

This paper aims to investigate the anti-biocorrosion performance and mechanism of the Cu-bearing carbon steel in the environment containing sulfate-reducing bacterial (SRB).

The biocorrosion behavior of specimens with Cu concentration of 0 Wt.%, 0.1 Wt.%, 0.3 Wt.% and 0.6 Wt.% were investigated by immersion test in SRB solution. By examining the prepared cross-section of the biofilm using focused ion beam microscopy, SRB distribution, bacterial morphology, biofilm structure and composition were determined. The ion selectivity of the biofilm was also obtained by membrane potential measurement. Moreover, the anti-biocorrosion performance of the Cu-bearing carbon steel pipeline was tested in a shale gas field in Chongqing, China.

Both the results of the laboratory test and shale gas field test indicate that Cu-bearing carbon steel possesses obvious resistance to microbiologically influenced corrosion (MIC). The SRB, corrosion rate and pitting depth decreased dramatically with Cu concentration in the substrate. The local acidification caused by hydrolyze of ferric ion coming from SRB metabolism and furtherly aggravated by anion selectivity biofilm promoted the pitting corrosion. Anti-biocorrosion of Cu-bearing carbon steel was attributed to the accumulation of Cu compounds in the biofilm and the weaker anion selectivity of the biofilm. This research results provide an approach to the development of economical antibacterial metallic material.

MIC occurs extensively and has become one of the most frequent reasons for corrosion-induced failure in the oil and gas industry. In this study, Cu-bearing carbon steel was obtained by Cu addition in carbon steel and possessed excellent anti-biocorrosion property both in the laboratory and shale gas field. This study provides an approach to the development of an economical antibacterial carbon steel pipeline to resist MIC.

This special issue of the Journal of Business & Industrial Marketing, entitled “Business, Industrial Marketing and Uncertainty”, presents selected extended studies that were presented at the European Academy of Management and Business Economics Conference (AEDEM 2012).

The main focus of this year was reflected in the slogan: “Creating new opportunities in an uncertain environment”. The objective was to show the importance that uncertainty has in our current world, strongly affected by many complexities and modern developments, especially through the new technological advances.

One fundamental reason that explains the economic crisis is that the government and companies were not well prepared for these critical situations. And the main justification for this is that they did not have enough information. Otherwise, they would have tried any possible strategy to avoid the crisis. Usually, uncertainty is defined as the situation with unknown information in the environment.

From a theoretical perspective, the problem here is that enterprises and governments should assess the information and the uncertainty in a more appropriate way. Usually, they have some studies in this direction, but many times, it is not enough, as it was proved in the last economic crisis.

This paper examines the development of customer-based brand equity through communication consistency in a luxury hotel segment. Communication consistency is considered as a basic principle of the integrated marketing communications (IMC) approach.

The empirical research was conducted among 223 guests during their stay in five-star deluxe luxury hotels in a Mediterranean country. Data are analyzed through the PLS technique and impact-asymmetry analysis.

Communication consistency is found to have a strong positive impact on all brand equity dimensions, especially on brand trust, brand image and perceived quality. The impact-asymmetry analysis further revealed negatively asymmetric relationships between communication consistency and six out of seven brand equity dimensions, except for affective commitment.

Some restrictions related to the measurement scales should be mitigated in future research.

Communication consistency is confirmed as a core management practice in luxury hotel business. Marketing professionals operating in this industry are therefore confronted with increasing challenges of efficient management of IMC.

This work addresses several research calls from the most recent marketing and hospitality literature. The analysis of the impact of communication consistency has extended our knowledge on the potential of IMC in creation of a strong brand. Obtained insights into the shape of the relationship between communication consistency and seven different brand equity dimensions help to better understand the process of brand equity building in a luxury hotel setting.