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Article
Publication date: 12 November 2018

Tamer Elshandidy, Lorenzo Neri and Yingxi Guo

Few studies have focused on emerging markets owing to difficulties in identifying the real effect of disclosures on these economies. To fill this gap, the purpose of this paper is…

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Abstract

Purpose

Few studies have focused on emerging markets owing to difficulties in identifying the real effect of disclosures on these economies. To fill this gap, the purpose of this paper is to first: investigate the main drivers for risk disclosure quality for Chinese financial firms, second: further study the impact of such disclosure on market liquidity.

Design/methodology/approach

The sample comprises all financial firms listed in the Shanghai A-shares market for the period 2013–2015. By relying on manual content analysis of annual reports, the risk disclosure quality is measured through a multidimensional approach which encompasses three factors: quantity of disclosure, coverage of disclosure and the semantic properties of depth and outlook. The findings of this paper are based on ordinary least squares and fixed-effects estimations.

Findings

The findings suggest that firm characteristics (especially size) influence risk disclosure practices of Chinese financial companies. Furthermore, the authors found that risk disclosure quality has an impact on market liquidity, and when the authors analysed each year the authors noticed that the results were driven by the year 2013; moreover, the authors noticed no or little significance from the period of the emerging financial crisis.

Research limitations/implications

The sample of this paper is limited to financial firms in China. The usage of manual content analysis limits the authors’ ability to investigate risk reporting drivers and its impact on market liquidity on a large scale.

Practical implications

The importance of this paper stems from documenting several reporting incentives concerning not only firms’ quantity, but also firms’ quality of risk reporting. Collectively, the findings support activism for reforms and the enhancement of regulations in China in order to make the market more efficient.

Originality/value

This paper provides new evidence for financial companies in China on the principal drivers for risk disclosure quality and highlights how the quality of such disclosure impacts market liquidity. Furthermore, this paper confirms previous findings on the Chinese market (Ball et al., 2000; Zou and Adams, 2008) in which, given a decreasing but still strong state presence, there is higher stock volatility and weak corporate governance.

Details

Journal of Applied Accounting Research, vol. 19 no. 4
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 20 June 2022

Chen Xin and Liu Yingxi

This study aims to explore the factors influencing intentions to use library social media marketing accounts from users’ perspectives to help libraries use social media to provide…

1334

Abstract

Purpose

This study aims to explore the factors influencing intentions to use library social media marketing accounts from users’ perspectives to help libraries use social media to provide targeted information services to users to meet their information needs.

Design/methodology/approach

This study is based on the technology acceptance model and theory of planned behaviour and uses WeChat as an example to build the model of factors influencing intentions to use library social media marketing accounts. It takes college students as the research object, performing empirical research through questionnaire surveys and structural equation modeling.

Findings

The results show that attitude, subjective norm and perceived behaviour control have a significant positive impact on library social media marketing – attitude exerts the most significant effect while the impact of perceived usefulness is nonsignificant. Notably, attitude completely mediates perceived usefulness and use intention, while perceived usefulness partially mediates perceived ease of use and attitude. However, birthplace plays a negative moderating role between attitudes and use intention.

Originality/value

This study integrates the theory of planned behaviour and technology acceptance model, discusses the factors influencing intentions to use library social media marketing accounts from the users’ perspectives and proposes strategies and methods for the optimization of library social media marketing. The study helps enhance the effects of library social media marketing by improving the comprehension of current circumstances and influencing factors relevant to this issue.

Details

The Electronic Library , vol. 40 no. 4
Type: Research Article
ISSN: 0264-0473

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Article
Publication date: 1 March 1999

Zhang Weidong

Suggests that misunderstandings frequently occur when trying to understand Chinese language and culture, and so gives the implied meaning of various Chinese expressions and…

834

Abstract

Suggests that misunderstandings frequently occur when trying to understand Chinese language and culture, and so gives the implied meaning of various Chinese expressions and sayings such as greetings, thanks, respect, age, congratulations and taboo subjects.

Details

Cross Cultural Management: An International Journal, vol. 6 no. 1
Type: Research Article
ISSN: 1352-7606

Keywords

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Article
Publication date: 3 May 2022

Chong Li, Yuling Qu and Xinping Zhu

A novel asynchronous network-based model is proposed in this paper for the sentiment analysis of online public opinions. This new model provides a new approach to analyze the…

178

Abstract

Purpose

A novel asynchronous network-based model is proposed in this paper for the sentiment analysis of online public opinions. This new model provides a new approach to analyze the evolution characteristics of online public opinion sentiments in complex environment.

Design/methodology/approach

Firstly, a new sentiment analysis model is proposed based on the asynchronous network theory. Then the graphical evaluation and review technique is employed and extended to design the model-based sentiment analysis algorithms. Finally, simulations and real-world case studies are given to show the effectiveness of the proposed model.

Findings

The dynamics of online public opinion sentiments are determined by both personal preferences to certain topics and the complex interactive influences of environmental factors. The application of appropriate quantitative models can improve the prediction of public opinion sentiment.

Practical implications

The proposed model-based algorithms provide simple but effective ways to explore the complex dynamics of online public opinions. Case studies highlight the role of government agencies in shaping sentiments of public opinions on social topics.

Originality/value

This paper proposes a new asynchronous network model for the dynamic sentiment analysis of online public opinions. It extends the previous static models and provides a new way to extract opinion evolution patterns in complex environment. Applications of the proposed model provide some new insights into the online public opinion management.

Details

Kybernetes, vol. 52 no. 10
Type: Research Article
ISSN: 0368-492X

Keywords

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