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Revenue stability has been an important policy objective for state government administrators. This study explores whether the effect of revenue diversification on revenue volatility varies in terms of the instability of a state’s economic base. To empirically answer the question, an econometric model that explores a series of factors that could affect revenue stability is estimated using panel data on 47 state governments during the years 1986-2004. The findings indicate that revenue diversification reduces revenue instability for states that are economically stable. However, the revenue-stabilizing effect of diversification diminishes as the economic instability of a state increases. Although revenue diversification has been advocated as a desirable practice for sub-national governments, this study indicates that the benefits of revenue diversification are not always clear and its practice should be moderated by the conditions of a state’s economic base.

The Chief Financial Officers Act and subsequent legislation require federal agencies to produce corporate-style financial statements. Arguments for financial statements drew on private sector analogies and suggested policy makers and managers would use the information to make better public policy and management decisions and improve accountability for financial management and program performance. Nearly all major government agencies have unqualified audit opinions and improvements in financial management are claimed. But benefits for policy making and management are not yet well understood. This paper examines the question by comparison with the private sector and by examining what agencies say about the uses and users of financial statement information. The emerging challenge in the evolution of federal financial reporting is to develop better government-specific analytical tools and other financial information for policy makers and managers.

Social information is crucial to credit ratings and can improve the accuracy of the traditional credit assessment model. Drawing on the resource-based view (RBV) and social capital theory (SCT), this research explores the relationships between corporate social activities, network centrality and corporate credit behavior.

The authors used social network analysis (SNA) and regression analysis to analyze the data collected from 14,544 enterprises on the Alibaba platform.

The results indicate that among the four types of social activities, the number of corporate questions and posts shows a positive relationship with credit behavior; while the number of corporate comments has negative relationship with credit behavior. Further, degree and betweenness centralities mediate the relationship between the number of corporate questions, posts and comments with credit behavior.

This study contributes to the literature on non-financial factors (soft information) by exploring the social behavioral factors related to corporate credit. In addition, this study offers a new theoretical lens and reasonable explanations for investigating the relationship between corporate social activities, network centrality and credit behavior from the perspective of the resource-based view, while most studies are predictive and methodological. Moreover, this study provides new insights for platforms to evaluate enterprise credit and for managers to improve credit behavior.

To support vaccine decision-making, a growing number of parents use online communities to obtain informational and emotional support; however, relatively high information heterogeneity and polarization in the online environment make it challenging for parents to make informed vaccine decisions based on the systematic processing of conflicting information. In this context, this study aims to focus on the relationship between parents’ knowledge integration and rational and experiential decision-making and the mediating effect of anxiety on this relationship.

A theoretical model incorporating the direct and indirect effects of knowledge integration and anxiety on decision-making is proposed and tested through partial least squares structural equation modeling with survey data from 223 parents.

Knowledge integration negatively affects anxiety. Knowledge integration has a direct positive effect on rational decision-making and an indirect negative effect on experiential decision-making.

These insights into the key role of knowledge integration in parental vaccine decision-making under information heterogeneity and polarization provide support for practical strategies to encourage knowledge integration and alleviate anxiety in online communities.

This study underscores the importance of knowledge integration in vaccine decision-making under information heterogeneity and polarization and reveals distinct mechanisms underlying the effects of knowledge integration on decision-making dominated by rational and experiential modes. The findings also provide insights into the information processing mechanisms underlying the knowledge integration of subjects with insufficient prior knowledge in the non-organizational context.

There is an open discussion in the geographic information community about the use of digital libraries or search engines for the discovery of resources. Some researchers suggest that search engines are a feasible alternative for searching geographic web services based on anecdotal evidence. The purpose of this study is to measure the performance of Bing (formerly Microsoft Live Search), Google and Yahoo! in searching standardised XML documents that describe, identify and locate geographic web services.

The study performed an automated evaluation of three search engines using their application programming interfaces. The queries asked for XML documents describing geographic web services, and documents containing links to those documents. Relevant XML documents linked from the documents found in the search results were also included in the evaluation.

The study reveals that the discovery of geographic web services in search engines does not require the use of advanced search operators. Data collected suggest that a resource‐oriented search should combine simple queries to search engines with the exploration of the pages linked from the search results. Finally the study identifies Yahoo! as the best performer.

This is the first study that measures and compares the performance of major search engines in the discovery of geographic web services. Previous studies were focused on demonstrating the technical feasibility of the approach. The paper also reveals that some technical advances in search engines could harm resource‐oriented queries.

This paper aims to discuss the academic literature on the impact of audit committee effectiveness on different outcomes (accounting, auditing, governance and economics) in China.

The authors have conducted a systematic review using the PRISMA guidelines.

The key finding is that the regulatory organisations in China, such as the China Securities Regulatory Commission (CSRC) and the State-Owned Assets Supervision and Administration Commission (SASAC), need to play the active role that is expected of them to enhance the transparency and independence of an audit committee. Also, Chinese listed companies are facing institutional barriers (CEO power, concentrated ownership and government influence) to effectively implement the imported concept within China. Research relating to the audit committee's effectiveness has focused mainly on agency and resource dependence perspectives.

China’s regulatory bodies (CSRC and SASAC) should make necessary reforms to enhance the audit committee’s effectiveness. This study also provides implications for the other settings that have imported the audit committee concept from the Anglo-American countries.

This study contributes to the literature by synthesising the prior mixed findings on audit committee literature in China and providing suggestions to the regulators and future research.