Qi Flora Dong, Yiting Cao, Xin Zhao and Ashutosh Deshmukh
The effect of tax policy on the repatriation of foreign earnings is a topic of ongoing discussion among policymakers, academics, and the popular press. It has become more salient…
Abstract
The effect of tax policy on the repatriation of foreign earnings is a topic of ongoing discussion among policymakers, academics, and the popular press. It has become more salient due to the 2017 Tax Cuts and Jobs Act (TCJA), which permanently removed repatriation tax. This paper synthesizes the academic literature examining US multinational firms’ responses to the repatriation tax holiday initiated by the 2004 American Jobs Creation Act (AJCA), which temporarily reduced the tax on the repatriation of foreign earnings. By synthesizing firm responses to the temporary tax reduction, we identify similarities and differences in: (1) theories about why and when repatriation tax affects firms’ repatriation decisions; (2) empirical evidence of whether repatriation tax affects firms’ repatriation decisions; and (3) empirical evidence of whether repatriation tax affects firms’ investment decisions. The analyses provide insights into the effect of the permanent removal of repatriation tax under the TCJA and explore avenues for future research. This synthesis of the AJCA literature informs tax research and practice as well as policymaking.
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Yifan Tang, Yiting Kuang, Han Li, Binbin Cao and Ping Qing
The purpose of this paper is to investigate the influence of food retailer's Approaching the Expiration Date (AED) labelling on consumers' retailer-related response. Specifically…
Abstract
Purpose
The purpose of this paper is to investigate the influence of food retailer's Approaching the Expiration Date (AED) labelling on consumers' retailer-related response. Specifically, the main effect of food retailer's AED labelling on consumers' patronage intention, the mediation effect of food retailer's concern for consumers and the boundary condition of this effect are explored. The selected context of research is that food retailers are reluctant to stick an AED label on nearly expired food due to negative effect on selling them.
Design/methodology/approach
Two separate pretests and two separate experiments have been conducted to investigate the influence of food retailer's AED labelling on patronage intention. Pretest 1 develops the stimulus material of food retailer's AED labelling. Study 1 investigates the influence of AED labelling on patronage intention and mediation effect of consumers' perception of retailer's concern for consumers. Pretest 2 develops the stimulus material of government regulation on food retailer's AED labelling. Study 2 explores the boundary condition of the positive effect, namely the moderation effect of whether retailer's AED labelling is voluntary or mandatory.
Findings
The main findings of this research highlight the positive influence of food retailer's AED labelling on consumers' patronage intention. In addition, the current research reveals the underlying mechanism food retailer's concern for consumers and the boundary condition whether the AED labelling is voluntary or mandatory.
Originality/value
Although previous researches has explored the effect of food retailer's AED labelling on consumers' response, most of them focus on consumer purchase intention of the nearly expired food and neglect its effect on consumers' food retailer-related response. It is a need for food retailer to explore the potential positive influence of food retailer's AED labelling on consumers' patronage intention.
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Yiting Huang, Esinath Ndiweni and Yasser Barghathi
This paper aims to understand the impact of big data on the UAE audit profession. Mainly exploring whether the emergence of big data threatens the reliability of audit standards…
Abstract
Purpose
This paper aims to understand the impact of big data on the UAE audit profession. Mainly exploring whether the emergence of big data threatens the reliability of audit standards and whether audit standards need to be improved. Also, exploring the impact of big data on the collection of audit evidence.
Design/methodology/approach
Semistructured interviews were used to collect data, mainly targeting the audit-related workers of the Big Four and Non-Big Four audit firms in the UAE. Thematic analysis is adopted to analyze the original data, and the main factors affecting the audit standard and audit evidence collection.
Findings
This study found that the reliability of audit standards and the way audit evidence is collected can be affected by big data. It concludes that audit standards need to be improved and strengthened to include detailed essential elements associated with big data to ensure audit reliability, legitimacy and regularity. The results also identify the impact of big data on audit evidence in terms of adequacy, appropriateness, authenticity, consistency and reliability, as well as the impact on the validity and completeness of evidence collection. The research highlights the importance of big data skills and knowledge education, the contribution and challenges of big data to auditing, and the use of big data in future auditing.
Originality/value
This research provides specific empirical evidence from both Big Four and Non-Big Four audit firms in the UAE, which is lacking in the literature on the use of big data technology by auditors to assist audit works in UAE. It may serve as a reference for other researchers or those interested in relevant research.
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Yaowu Sun and Yiting Zhou
With the widespread penetration of digital technologies, disruptive innovation is not developed by a single firm but is increasingly achieved by an ecosystem. However, limited…
Abstract
Purpose
With the widespread penetration of digital technologies, disruptive innovation is not developed by a single firm but is increasingly achieved by an ecosystem. However, limited research has examined the mechanisms involved in achieving disruptive innovation in the context of digitalization and ecosystems. To address this gap, we explore the impact of three dimensions of specialized complementary assets (SCAs) within the innovation ecosystem, human capital SCA (HCSCA), production SCA (PSCA) and marketing SCA (MSCA), on disruptive innovation in core firms through the mediation of digital capability, comprising digital operation capability (DOC) and digital resource collaborative capability (DRCC). Furthermore, innovation ecosystem embeddedness is examined as a moderator between digital capability and disruptive innovation.
Design/methodology/approach
Survey data were collected from 234 core firms in China’s high-tech industry. Hierarchical regression, AMOS, and PROCESS tools were used to examine the data.
Findings
The results reveal the following: (1) HCSCA and PSCA positively affect disruptive innovation, while MSCA is negatively correlated with disruptive innovation. (2) Digital capability mediates the relationship between HCSCA and disruptive innovation, as well as PSCA and disruptive innovation. However, it suppresses the negative impact of MSCA on disruptive innovation. (3) Innovation ecosystem embeddedness strengthens the influence of DOC on disruptive innovation, but weakens the influence of DRCC on disruptive innovation.
Originality/value
The findings advance the knowledge of disruptive innovation, SCAs within the innovation ecosystem, digital capability and innovation ecosystem embeddedness. They also provide practical insights into the effective implementation of disruptive innovation.
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Yiting Kang, Biao Xue, Jianshu Wei, Riya Zeng, Mengbo Yan and Fei Li
The accurate prediction of driving torque demand is essential for the development of motion controllers for mobile robots on complex terrains. This paper aims to propose a hybrid…
Abstract
Purpose
The accurate prediction of driving torque demand is essential for the development of motion controllers for mobile robots on complex terrains. This paper aims to propose a hybrid model of torque prediction, adaptive EC-GPR, for mobile robots to address the problem of estimating the required driving torque with unknown terrain disturbances.
Design/methodology/approach
An error compensation (EC) framework is used, and the preliminary prediction driving torque value is achieved using Gaussian process regression (GPR). The error is predicted using a continuous hidden Markov model to generate compensation for the prediction residual caused by terrain disturbances and uncertainties. As the final step, a gain coefficient is used to adaptively tune the significance of the compensation term through parameter resetting. The proposed model is verified on a sample set, including the driving torque of a mobile robot on three different sandy terrains with two driving modes.
Findings
The results show that the adaptive EC-GPR yields the highest prediction accuracy when compared with existing methods.
Originality/value
It is demonstrated that the proposed model can predict the driving torque accurately for mobile robots in an unconstructed environment without terrain identification.
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Huaqiang Li, Yiting Zhong and Chunmei Fan
The purpose of this paper is to explore the formation mechanism of the host country people's coping behavior regarding the construction of transnational railways to help…
Abstract
Purpose
The purpose of this paper is to explore the formation mechanism of the host country people's coping behavior regarding the construction of transnational railways to help engineering managers and decision makers improve their risk management and lead to sustainable transnational railway construction projects.
Design/methodology/approach
This paper adopted the grounded theory methodology to analyze the news stories reported by “Belt and Road Portal” and “The New York Times” about eight transnational railways. They were China–Kyrgyzstan–Uzbekistan (Central Asia), Mecca-to-Medina (West Asia), Hungarian–Serbia (Europe), China–Nepal (South Asia), Bi-Oceanic (South America), Mombasa–Nairobi (Africa), China–Laos (Southeast Asia) and Panama railways (North America). The keywords for news search were the names of each railway. After eliminating the problem sentences with semantic repetition and ambiguity, 2,631 effective sentences were formed to screen the information and code. The process included open, axial and selective coding.
Findings
It was concluded that the core structure of the formation mechanism was “situation,” “influence factor,” “cognition” and “coping behavior.” The country-of-origin image has served as an adjustment function in the analysis for the host country people. Governance strategies were suggested focusing on risk prevention, risk mitigation and risk response according to social risk management.
Research limitations/implications
The rise of transnational railway construction is encouraged by the process of globalization. But during the long construction period, the host country people's coping behavior would develop into social conflicts and mass incidents, becoming a significant obstacle to construction objectives. Thus, studying the formation mechanism of public coping behaviors can better take measures to prevent social risks.
Originality/value
The contributions of this research are three aspects: first, a formation mechanism of the host country people's coping behavior based on grounded theory is presented. Second, the country-of-origin image is found to be a factor that cannot be ignored in a transnational context. The formation mechanism of public coping behaviors is improved compared to risk management in the domestic situation. Finally, the host country people pay more attention to the motivations of country-of-origin's controlling interests and their own emotions compared with internal stakeholders.
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Haipeng He, Zirui He and Xiaodong Nie
This study aims to assess the level of development of the digital economy by constructing a comprehensive measurement system. It explores regional differences within China’s…
Abstract
Purpose
This study aims to assess the level of development of the digital economy by constructing a comprehensive measurement system. It explores regional differences within China’s digital economy, highlighting the varying degrees of digital infrastructure, industrialization, governance and innovation capabilities across provinces.
Design/methodology/approach
A multidimensional analytical framework including digital infrastructure, industrialization, digitization, governance and innovation was developed. Entropy methods were used to calculate the weights of each dimension. The coupled coordination degree model and the Tobit model with random effects panel are applied to analyze the current situation, discrepancies and influencing factors.
Findings
This study reveals significant regional differences in the development of China’s digital economy, characterized by a pattern of “strong in the east, weak in the west; high in the south, low in the north.” This geographical imbalance exacerbates the “polarization effect” and the “siphon effect,” where resources and growth tend to concentrate in already developed areas, further intensifying regional inequalities. The development of the digital economy is driven by principles of innovation, coordination and sharing, which facilitate the creation and dissemination of new technologies and collaboration across different sectors. However, this progress is also constrained by considerations of environmental sustainability (green) and economic openness.
Originality/value
This paper contributes to the body of knowledge by providing a novel multidimensional measurement system for the level of digital economy development. The unique application of the coupled coordination degree model and Tobit model to analyze regional differences and influencing factors provides insights into the dynamics of China’s digital economy.
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Rong Kong, Calum Turvey, Xiaolan Xu and Fei Liu
The purpose of this paper is to investigate the lender-borrower relationship as it relates to Sannong loans for agricultural and rural financial markets by Rural Credit…
Abstract
Purpose
The purpose of this paper is to investigate the lender-borrower relationship as it relates to Sannong loans for agricultural and rural financial markets by Rural Credit Cooperatives (RCCs) and other rural lenders. This paper is motivated by recent reforms to the rural credit market designed to encourage increased lending, particularly to farmers. Little is understood about the lender-borrower relationship in rural China. This paper fills that gap.
Design/methodology/approach
The paper investigates relational attitudes between 120 loan officers at RCCs in China's costal Shandong province, paired with a field survey using matched questions to 394 farm households in the same region. Pairing lenders’ perception toward borrowers regarding RCC microcredit lending mechanism, against borrowers’ perception toward lenders and how themselves were perceived by lenders in the same regards, the paper investigates the degree of disconnect between lenders and with distinct cluster groupings based on their perceptions, the paper analyzes the influence of demographics on the borrower and lender cluster memberships.
Findings
The paper identifies four borrower clusters and two lender clusters. Borrower clusters are segmented on credit access and satisfaction with their rural lender. The paper also identifies two lender clusters, segmented principally on financial incentives and lending activities. While all lenders view farming with higher regard than farmers believe they do, one cluster is clearly pro-farmer while the second is somewhat indifferent. Indifference is more related to current portfolio activities. The paper draws conclusions that policy initiatives should be put in place at RCCs that close the gap between lender and borrower in their credit relationship. Rural lenders should concentrate on advocating RCCs’ care and trust toward agriculture and farm households. At the institutional level, effort should be extended to train a dedicated team of loan officers that specialize in servicing farm households with standardized lending practices. This research provides financial institutions with outreach mechanisms to borrowers, while also training lenders to borrowers’ sensitivities.
Originality/value
Management studies of RCCs are few. This is the first paper that the authors are aware of that studies farmer and lender attitudes on the same scale.
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Saeed Rouhani, Saba Alsadat Bozorgi, Hannan Amoozad Mahdiraji and Demetris Vrontis
This study addresses the gap in understanding text analytics within the service domain, focusing on new service development to provide insights into key research themes and trends…
Abstract
Purpose
This study addresses the gap in understanding text analytics within the service domain, focusing on new service development to provide insights into key research themes and trends in text analytics approaches to service development. It explores the benefits and challenges of implementing these approaches and identifies potential research opportunities for future service development. Importantly, this study offers insights to assist service providers to make data-driven decisions for developing new services and optimising existing ones.
Design/methodology/approach
This research introduces the hybrid thematic analysis with a systematic literature review (SLR-TA). It delves into the various aspects of text analytics in service development by analysing 124 research papers published from 2012 to 2023. This approach not only identifies key practical applications but also evaluates the benefits and difficulties of applying text analytics in this domain, thereby ensuring the reliability and validity of the findings.
Findings
The study highlights an increasing focus on text analytics within the service industry over the examined period. Using the SLR-TA approach, it identifies eight themes in previous studies and finds that “Service Quality” had the most research interest, comprising 42% of studies, while there was less emphasis on designing new services. The study categorises research into four types: Case, Concept, Tools and Implementation, with case studies comprising 68% of the total.
Originality/value
This study is groundbreaking in conducting a thorough and systematic analysis of a broad collection of articles. It provides a comprehensive view of text analytics approaches in the service sector, particularly in developing new services and service innovation. This study lays out distinct guidelines for future research and offers valuable insights to foster research recommendations.
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Chee Fui Wong, See Hung Lau, Ooi Kuan Tan and Jeffrey Boon Hui Yap
This paper studies the critical factors from the perspectives of technological quality, personal compatibility and organisational commitment using the technological adoption…
Abstract
Purpose
This paper studies the critical factors from the perspectives of technological quality, personal compatibility and organisational commitment using the technological adoption framework (TAF). The proposed TAF studies the critical factors that influence the intention to use building information modelling (BIM) taking into consideration of the “Perceived Ease of Use (PEU)” and “Perceive Usefulness (PU).”
Design/methodology/approach
The proposed study is a quantitative research study using the TAF model and the statistical analysis using “Partial Least Squares-Structural Equation Modelling (PLS-SEM).” The questionnaires are developed based on the literature review study and disseminated to the stakeholders in the Malaysian construction industry, including consultants, contractors, and clients. The data collected are analysed using PLS-SEM to identify the correlation between the critical factors influencing BIM adoption and the moderation influence of the PEU and PU towards the “Intention to Use (IU)” BIM.
Findings
The data collected from 185 construction industry stakeholders in Malaysia was utilised to develop the structural equation model. The measurement model was analysed in terms of composite reliability, discriminant validity, and collinearity issues. Subsequently, the SEM is analysed, and the findings on the hypothesis on the correlation between the critical factors and the intention to use BIM are examined. The study also examines the mediation effects of the PEU and PU towards the BIM adoption in the Malaysian construction industry.
Originality/value
This research conceptual framework, TAF, is derived from the integration of the existing underpinning theories of the technological adoption model and the technology–organisation–environment framework. This new TAF can be used for the study of new technology adoption. This cross-sectional research study is in line with the “Construction 4.0 Strategic Plan” in Malaysia to establish the current BIM adoption scenario and formulate the framework to promote incentives to promote BIM adoption.