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The paper aims to examine the impact of ownership structure and board composition on voluntary disclosures of listed companies in China.

Using an OLS‐regression model to test the relationship among ownership structure, board composition and the level of voluntary disclosure. The sample is based on 559 firm observations in 2002.

Higher blockholder ownership and foreign listing/shares ownership is associated with increased disclosure. However, managerial ownership, state ownership, and legal‐person ownership are not related to disclosure. An increase in independent directors increases corporate disclosure and CEO duality is associated with lower disclosure. The paper also finds that larger firms had greater disclosure, while firms with growth opportunities are reluctant to disclose information voluntarily.

Firstly, the sample is comprised of companies listed on Shanghai Stock Exchange in 2002 and only 45.7 percent of representative firms listed in China. Secondly, the disclosure checklist does not cover all voluntary disclosure in corporations as employed and supported in several prior studies. Thirdly, the award of checklist items may be subjected to errors.

This paper indicates the relationship among ownership structure, board composition and corporate voluntary disclosure, and provides evidence for Chinese regulators to improve corporate governance and optimize ownership structure.

Distinct from prior empirical research based on disclosure behavior in developed‐western markets, this study examines the impact of ownership structure and board composition on voluntary disclosures of listed companies in the Asian setting of China.

To examine China's reforms and successes could have been replicated to other transition economies.

The applicability of the Chinese process as an alternative for transition economies involves an analysis of the necessary reforms regarding price liberalisation‐stabilisation; privatisation; institutions; monetary policy and the financial system; fiscal policy; international trade and foreign aid and social policy.

The transition process in China has maintained political‐ideological authoritarianism and state control of the whole economy. Therefore, it was not the “special initial conditions” of China that made the model inappropriate but, rather, the switch to a democratic political‐ideological‐economic structure in transition economies.

The paper contributes to the transition literature by demonstrating that the strategy was only rendered workable in China, as the governments of transition economies neither had the mandate nor wanted to reimpose tight state direction of the politics, ideology and economy.

This paper aims to investigate the links between accounting values in Chinese listed companies’ balance sheets and the exposure of their fraudulent activities.

Every balance sheet account is proposed to be a potential vehicle to manipulate financial statements.

Other receivables, inventories, prepaid expenses, employee benefits payables and long-term payables are important indicators of fraudulent financial statements. These results confirm that asset account manipulation is frequently carried out and cast doubt on earlier conclusions by researchers that inflation of liabilities is the most common source of financial statement manipulation.

Previous practices of solely scaling balance sheet values by assets are revealed to produce spurious relationships, while scaling by both assets and sales effectively detects fraudulent financial statements and provides a useful fraud prediction tool for Chinese auditors, regulators and investors.

This study aims to examine psychological mechanisms underlying tacit knowledge-sharing behaviours. The personality trait of conscientiousness is tested in relation to knowledge sharing, and the effect of eagerness and subjective norm on the intention to share is measured in the context of local and multinational knowledge-intensive enterprises in Croatia.

The quantitative study was conducted on a sample of 288 employees of small and medium-sized companies working on knowledge-intensive tasks. The purposive sampling technique and a survey strategy were used in the study. Organizational affiliation, as it was presumed that these individuals possess a higher degree of tacit knowledge. The data collection was conducted in October 2019. Respondents worked in science and technology companies in Croatia on assignments involving information technology, electronics, petrochemicals, medicine and biochemistry. Statistical product and service solutions analysis of a moment structures software was used to perform confirmatory factor analysis and structural equation modelling.

The findings suggest that the personality trait of conscientiousness has a positive impact on tacit knowledge sharing behaviour. An attitude of eagerness and subjective norm were also confirmed as predictors of tacit knowledge sharing behaviour. Furthermore, conscientiousness influences the eagerness to share knowledge. A significant association between subjective norm and conscientiousness was also established. Finally, the mediating effects were identified, indicating that subjective norm and eagerness mediate the relationship between conscientiousness and tacit knowledge sharing.

Explaining the relationship between personality and attitude in the context of knowledge sharing will result in a better understanding of factors that should be nurtured within individuals. Accordingly, distinct management initiatives are to be developed to suit these factors. Furthermore, to intensify the knowledge exchange when working on knowledge-intensive tasks of significant economic value, organizations tailor a more particularistic application to suit the individual in the domain of leadership, staffing decisions, work organization and incentive systems.

This study provides an in-depth analysis and theoretical understanding of factors salient for knowledge-sharing behaviour. The authors provide an overview of how knowledge sharing evolves during social interaction through intensive problem-solving sessions and teamwork. The authors render the explanation on how the personality trait of conscientiousness, conjoint with the attitude of eagerness to share know-how in the expert surrounding, is conducive to the generation of tacit knowledge sharing. Underpinning this study are employees’ psychological motives and internal drives to communicate individual cognitive capital outweighing the potential negative consequences, such as losing the competitive advantage over the colleagues.

This paper aims to investigate how knowledge sharing influences technological innovation capability (TIC) of the software small- and medium-sized enterprises (SSMEs).

Based on the theories regarding knowledge management, TIC, software engineering and open innovation, this paper constructed a research model comprising factors affecting knowledge sharing, knowledge sharing and TIC, and then tested the model quantitatively. The study focuses on SSMEs in China collecting 457 online questionnaires and uses a structural equation model to test the hypotheses.

The knowledge sharing culture, organizational structure, middle-level leadership and management system have significantly positive effects on tacit knowledge sharing; management system and IT support have significantly positive effects on explicit knowledge sharing; both explicit and tacit knowledge sharing have significantly positive effects on TIC.

The study enriches the research on knowledge sharing and TIC. However, it does not consider factors affecting knowledge sharing at the non-organizational level or the interaction between explicit and tacit knowledge sharing.

The study offers several recommendations/suggestions for helping SSMEs to promote and implement explicit or tacit knowledge sharing and TIC.

This paper examines the impact of knowledge sharing on TIC from the perspective of knowledge management deconstructing knowledge sharing from the epistemological dimension and the TIC of software companies on the basis of software engineering theory. It provided a new theoretical perspective for the research of knowledge management and technological innovation management in SSMEs.

With the end of the Cultural Revolution and the rise of Deng Xiaoping, China began a new era of economic and political reform. In 1978 the open door policy was initiated. In October of 1984, Deng Xiaoping set in motion an ambitious program of financial and industrial reform aimed at eventually restructuring China's economy into a vaguely defined market system. This “second revolution” has run into difficulties because the Chinese officials lacked experience controlling a supply and demand economy and because of the opposition from conservative factions within the Chinese bureaucracy.

Propose a more comprehensive explanation on the determinants and fluctuations of China’s exchange rate policy in the past decade (2005–2015).

Case study on China’s exchange rate policies in three respective stages since 2005 and then a comparative study on these three stages.

Put forward a two-pronged explanation on the determinants and fluctuations of China’s exchange rate policy in the past decade and arrive at three specific conclusions. First, external pressure is only one factor among many influencing the formation of China’s national interests (Guojia Liyi in Chinese) and the decision-making process on exchange rate policy. Second, national interest is the fundamental driving force and substratum for making China’s exchange rate policy. Third, in the short term, the specific exchange rate policies in different periods were not always in accordance to the national interests (or Guojia Liyi), due to the influences of some factors on the decision-making environment.

The comprehensive view is conducive to better explaining the formation and fluctuations of China’s exchange rate policy and consequently contributes to understanding and even predicting future policies.

Using the conservation of resources (COR) theory, the present study aims to examine the role of participative leadership in frontline service employees (FLEs)’ service recovery performance. The present study also tests FLEs’ role breadth self-efficacy (RBSE) as a theoretically relevant mediator and FLE trait mindfulness as an important moderator.

Data were collected using time-lagged (three rounds, two weeks apart) from two sources (193 FLEs and 772 customers, who experienced a service failure). Structural equation modeling (Mplus, 8.6) was employed to analyze the data.

The results revealed that participative leadership was positively associated with FLEs service recovery performance, both directly and indirectly, via RBSE. The results also showed that FLE trait mindfulness moderated the link of participative leadership with RBSE and the indirect association of participative leadership with service recovery performance, via RBSE.

This study suggests that organizational leaders who exhibit participative leadership behavior are valuable for organizations. By demonstrating such behaviors, they boost FLEs' RBSE, which in turn improves their service recovery performance.

The present work makes important contributions to the literature on service recovery performance by foregrounding two important yet overlooked antecedents (participative leadership and RBSE) of FLE service recovery performance. The present work also contributes to the nascent literature on the antecedents and outcomes of RBSE in service contexts.

This chapter deals with firms’ relationships in particular with political actors when expanding in emerging markets. Our main purpose is to illustrate the importance of including such relationships when describing how firms develop insidership in networks in these markets. Emerging markets are often described as if they pose similar challenges but we will focus on the heterogeneity and how firms handle the diversity of the non-business foreign environment. Based on experiences from three Western multinationals — Sandvik, Ericsson and ABB — the main challenges in China, South Africa and Turkey are described. In addition to relationships with political actors, the discussion indicates the importance of also including other non-business actors, such as NGOs. The cases also illustrate that knowledge acquired in one cultural setting may not easily be transferred to another since the contexts are so different.

Due to the rapid development and innovation in the Internet-based technology, conventional banks are under pressure and have to compete with Internet-based finance. This has made banks adopt measures to improve operational efficiency and reduce input and increase output.

The authors had proposed a two-stage fairness concern efficiency model based on the classical theory of data envelopment analysis (DEA) and performed an empirical study to measure agricultural loan efficiency in the 20 major Chinese banks.

The findings of the empirical analysis are as follows: (1) peer-induced fairness concern has no impact on deposit efficiency in a centralized bank supply chain; (2) The China Merchants Bank (CMB) has the third lowest deposit efficiency; (3) monotonicity of loan efficiency with input allocation depends on a bank's ownership structure; (4) efficiency ranks are strongly affected by the fairness concern; (5) most Chinese banks show a low agricultural loan efficiency.

This paper contributes to the literature in several ways. First, to the best of the authors’ knowledge, this is the first attempt to analyze agricultural loan efficiency for a bank supply chain system with the fairness concern. This work reveals the hidden factor that restricts loan efficiency of Chinese banks. Second, the proposed fairness concern two-stage DEA model has shown good ability for full ranking. It can provide a new perspective to the classical DEA literature for ranking decision-making units (DMUs). Third, the authors have demonstrated empirical bank efficiency for the 20 major Chinese banks.