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Excavating valuable outlier information of gray privacy products, the purpose of this study takes the online reviews of women’s underwear as an example, explores the outlier characteristics of online commentary data, and analyzes the online consumer behavior of consumers’ gray privacy products.

This research adopts the social network analysis method to analyze online reviews. Based on the online reviews collected from women’s underwear flagship store Victoria’s Secret at Tmall, this study performs word segmentation and word frequency analysis. Using the fuzzy query method, the research builds the corresponding co-word matrix and conducts co-occurrence analysis to summarize the factors affecting consumers’ purchase behavior of female underwear.

Establishing a formal framework of gray privacy products, this paper confirms the commonalities among consumers with respect to their perceptions of gray privacy products, shows that consumers have high privacy concerns about the disclosure or secondary use of personal private information when shopping gray privacy products, and demonstrates the big difference between online reviews of gray privacy products and their consumer descriptions.

The research lays a solid foundation for future research in gray privacy products. The factors identified in this study provide a practical reference for the continuous improvement of gray privacy products and services.

This paper aims to examine how auditors respond through audit fees and audit quality following disciplinary actions imposed by audit regulators in an emerging market setting.

This paper uses the disciplinary actions in 2017 against two major audit firms in China as an exogenous shock to examine the effect of tougher enforcement actions on auditor behavior as reflected in their emended audit fees and audit quality. This paper sampled from publicly listed firms in China with requisite data for the period 2015 through 2018. Using a difference-in-differences model, this paper examines whether the enforcement action (i.e. the suspension of audit firms) significantly impacted the audit fees and audit quality for clients of the disciplined audit firms (hereafter, suspended audit firms) in the two-year period postsuspension relative to audit firms that were not disciplined (hereafter, nonsuspended audit firms).

This paper finds evidence of increased audit fees and improved audit quality by the suspended audit firms relative to the nonsuspended audit firms in the two-year period postsuspension. These findings suggest that in contrast to symbolic disciplinary actions such as public censures documented in prior literature (Boone et al.,2015), tougher punitive disciplinary actions are followed by an increase in audit fees and an improvement in audit quality by the suspended audit firms. This paper also finds that the deterrent effect from the audit firm suspension is exclusive to the penalized audit firms and had no positive spillover effects on their peers.

A limitation of this study is the focus on the effect of audit firm suspension against two large local audit firms in China. Given the unique characteristics of the Chinese audit market and the Chinese regulatory environment, our findings may not be generalizable to audit firms in other countries and jurisdictions, especially where the audit market is dominated by the international Big 4 auditors that possess greater brand name capital than second-tier local audit firms.

This paper provides novel evidence on the impact of strengthened enforcement on auditor behavior in an emerging market setting. This paper contributes to the existing literature examining the impact of regulatory interventions on financial reporting outcomes and audit quality. While there is evidence on how regulations affect financial statement preparers’ demand for high audit quality, there is limited research on how regulatory interventions affect auditor’s incentive to supply higher audit quality. This paper also contributes to the scant existing evidence on the effect of disciplinary actions against audit firms in emerging economies.

To combat poverty in China's rural areas, Chinese government has established an unconditional cash transfer program known as the Rural Minimum Living Standard Guarantee (Rural Dibao) Program. Interestingly, despite the importance of education in breaking cycles of poverty, little is known about Rural Dibao's impact on rural children's education. This study investigates Rural Dibao's impact on rural children's learning outcomes by first examining targeting issues within the program, exploring a causal relationship between Rural Dibao and learning outcomes, and then exploring potential mechanisms and heterogeneous effects.

Fixed effects model and propensity score weighting method and data from China Family Panel Studies (CFPS) from the years 2010 and 2014 were used.

The results suggest that the Rural Dibao program suffers from high levels of targeting error, yet is still effective (i.e., program transfers generally still go to people in need). The fixed effects and propensity score weighting models find that program participation raises rural children's standardized test scores in CFPS Chinese-language and math tests. In investigating mechanisms, increased education expenditure seems to connect Rural Dibao participation to increased learning results. The heterogeneity analysis shows that poorer, non-eastern, not left behind, younger or male children benefit from the program (while others have no effect).

These findings suggest that Rural Dibao participation boosts rural children's learning, which could indicate a long-term anti-poverty effect, and that if the program can resolve targeting problems, this effect could be even greater.

This study aims to meta-analyze the moderating roles of Hofstede’s four cultural values in the antecedent–tourist loyalty link.

Based on 35 independent studies, a meta-regression was conducted to determine whether the heterogeneity of 11 antecedent–tourist loyalty relationships could be explained by four dimensions of Hofstede’s cultural values. Furthermore, this study tested how these relationships were contingent on each cultural value dimension, reinforced by robustness tests involving subgroup analyses.

The intensity of all associations significantly varied by at least one cultural value dimension, namely, power distance, individualism, masculinity or uncertainty avoidance.

This meta-analytic study enriches the relevant literature by referring to a large, diverse sample to enhance the robustness of the moderating role of tourists’ national culture in loyalty formation and revealing the moderating effect of national culture in 11 antecedent–tourist loyalty links more than in extant literature.

For the body of knowledge of culture-moderated tourist loyalty formation, to the best of the authors’ knowledge, this study is the pioneering meta-analytic effort. It also first offers an original contribution to moderator analysis meta-analytic studies of tourist loyalty by identifying a new moderator, i.e. national culture.

The purpose of this paper is to study the pipe-type electromagnetic induction heating device under power frequency condition.

To reduce eddy current loss and improve heating efficiency, the structure of a pipe-type power-frequency electromagnetic heating device was optimized. Based on the maximum load flow formula, a parallel excitation winding structure is designed, and the distribution of electromagnetic field under four different powers is analyzed by simulation. Four heating modes were proposed according to the structure of diversion ring, inner wall and outer wall. Two heating modes with better heating effect were obtained by comprehensively considering the factors such as magnetic field distribution, thermal power and energy consumption.

The double-wall structure of the pipe-type electromagnetic heating device can make the heat source distribution more uniform, and the use of power-frequency power supply can increase security, the installation of diversion ring can make the heating more sufficient and the heating efficiency of the two heating methods selected according to the structural performance is more than 90%.

In view of the medium or high frequency of pipe-type electromagnetic heating device, it is necessary to configure high power electronic frequency conversion drive system, and eddy current can only be produced on the tube wall, resulting in uneven distribution of heat sources. A pipe-type power-frequency electromagnetic heating device with double-wall structure was proposed.

The purpose of this paper is to synthesize a microemulsion and investigate its tribological properties as lubricant. Magnesium alloy warm rolling experiments were conducted. Surface morphology was observed and wear form was summarized. The composition of surface residues was analyzed, which sheds light on the lubrication mechanism of microemulsion.

A microemulsion was prepared with a proper amount of oil, surfactant, cosurfactant, water and other additives for magnesium alloy strip warm rolling. Tribological properties, such as maximum non-seizure load (P_B), friction coefficient (μ) and wear scar diameter (D) of the microemulsion were measured and compared with those of emulsion and rolling oil on an MR-10A four-ball tribotester. The extreme pressure anti-wear coefficients (O) were calculated and compared. Warm rolling experiments were carried out on a Ф 170/400 × 300 mm four-high rolling mill at 240°C to compare the finish rolling thickness and surface quality of rolled AZ31B magnesium alloy strip under four lubrication states, namely, no lubrication, rolling oil, microemulsion and emulsion. The surface morphology after warm rolling was observed with confocal laser scanning microscope and scanning electron microscope, respectively. The composition of surface residues was analyzed with energy dispersive spectrometry and X-Ray photoelectron spectroscopy.

Surface morphology indicated that pitting wear, adhesive wear and ploughing wear were three main forms of wear in magnesium alloy warm rolling. Microemulsion had excellent lubrication properties with less residual oil remaining. Two types of adsorption layers formed on magnesium alloy strip surface were responsible for lubrication properties. MgSO₄ and magnesium stearate in the reaction layer played a key role in anti-wear and friction-reduction in warm rolling.

The study is original and gives valuable information on lubrication mechanism of microemulsion in warm rolling of magnesium alloy strips.

This paper aims to explore how business-to-business (B2B) salespeople use social media and emulate value creation strategies used by social media influencers.

Using 28 interviews with salespeople, this paper develops six propositions and a conceptual framework that outlines when and how B2B salespeople use social media in value-creating sales.

This study’s findings provide a critical analysis of when social media are most effective and beneficial in supporting salespeople’s value-creating sales in various stages in the sales process (e.g. prospecting, opening relationships, qualifying prospects and serving accounts) and when they are less effective (e.g. presenting sales messages and closing sales).

This research yields a substantive understanding of the evolving role that social media play in B2B sales by examining B2B salespeople’s value creation strategies through the lens of social media influencers’ practice and outlines ideas for future research on B2B salespeople’s social media strategies.

The findings of this research can be used by B2B organizations to structure the training of B2B salespeople to use social media to the fullest extent by aligning specific strategies with different parts of the sales process.

This paper contributes by summarizing the B2B sales literature on social media and integrating recent insights from the social media influencer literature; empirically identifying how B2B salespeople use social media to create value, thus validating previous findings and extending understanding by offering a set of six theoretical propositions; and delineating B2B salespeople’s social media practice into 11 value creation strategies that are critically explored for their place in the sales process.

For a better understanding of the preferences and differences of young consumers in emerging wine markets, this study aims to propose a clustering method to segment the super-new generation wine consumers based on their sensitivity to wine brand, origin and price and then conduct user profiles for segmented consumer groups from the perspectives of demographic attributes, eating habits and wine sensory attribute preferences.

We first proposed a consumer clustering perspective based on their sensitivity to wine brand, origin and price and then conducted an adaptive density peak and label propagation layer-by-layer (ADPLP) clustering algorithm to segment consumers, which improved the issues of wrong centers' selection and inaccurate classification of remaining sample points for traditional DPC (DPeak clustering algorithm). Then, we built a consumer profile system from the perspectives of demographic attributes, eating habits and wine sensory attribute preferences for segmented consumer groups.

In this study, 10 typical public datasets and 6 basic test algorithms are used to evaluate the proposed method, and the results showed that the ADPLP algorithm was optimal or suboptimal on 10 datasets with accuracy above 0.78. The average improvement in accuracy over the base DPC algorithm is 0.184. As an outcome of the wine consumer profiles, sensitive consumers prefer wines with medium prices of 100–400 CNY and more personalized brands and origins, while casual consumers are fond of popular brands, popular origins and low prices within 50 CNY. The wine sensory attributes preferred by super-new generation consumers are red, semi-dry, semi-sweet, still, fresh tasting, fruity, floral and low acid.

Young Chinese consumers are the main driver of wine consumption in the future. This paper provides a tool for decision-makers and marketers to identify the preferences of young consumers quickly which is meaningful and helpful for wine marketing.

In this study, the ADPLP algorithm was introduced for the first time. Subsequently, the user profile label system was constructed for segmented consumers to highlight their characteristics and demand partiality from three aspects: demographic characteristics, consumers' eating habits and consumers' preferences for wine attributes. Moreover, the ADPLP algorithm can be considered for user profiles on other alcoholic products.

This paper aims to examine the impact of environmental, social and governance (ESG) disclosure and firm value (FV), as well as, pinpoints the role of the audit quality (AQ) as a moderating variable on such impact; where the authors hypothesize that AQ modulates the relationship between ESG disclosure and the FV.

Data of a sample of firms listed on the Egyptian Stock Exchange Market (EGX) were collected over the period of 2017–2021 and analyzed using the regression and 2SLS models.

The results suggested that: (1) the ESG has a significant positive impact on the FV in the EGX, and (2) AQ has a significant impact, as a moderating variable, on the relationship between ESG disclosure and FV.

The findings would help the Egyptian market authorities in realizing the importance of integrating ESG information within the financial reports of the listed firms. The findings could also help in developing effective disclosure procedures to provide shareholders with useful information.

This paper contributes to the literature regarding the ESG disclosure components and the FV value by considering AQ in testing such relationship.