Search results

1 – 10 of 138
Article
Publication date: 22 August 2023

Zhe Li, Xinrui Liu and Bo Wang

Accounting scandals and earnings management problems at large firms such as Global Crossing and Enron have resulted in lots of wealth loss not only to corporate investors but also…

Abstract

Purpose

Accounting scandals and earnings management problems at large firms such as Global Crossing and Enron have resulted in lots of wealth loss not only to corporate investors but also led tremendous damage to societies. Hence, policymakers and academic researchers have started to explore mechanisms to prevent improprieties in financial reporting and further enhance firm value. Using data from United States (US)-listed companies between 2000 and 2018, this article explores the effect of ex-military executives on earnings quality, the role of financial analysts in their interplay and the firm value implication of earnings quality driven by ex-military executives.

Design/methodology/approach

This study employs a firm fixed-effects model to validate the main conjecture and adopts the weighted least squares, Granger causality analysis, instrumental variable approach, propensity score matching, entropy balancing approach and dynamic system Generalized Method of Moments (GMM) estimator to address robustness and endogeneity issues.

Findings

Authors reveal that companies run by ex-military senior executives exhibit lower levels of accruals-based and real earnings management than those without. The effect of management military leadership on constraining earnings management is more prominent for companies with low analyst coverage, suggesting that the military experience of executives could be a substitute for external monitoring. Authors also find that these ethical managers alleviate the negative impact of earnings management on firm value and that companies managed by these managers exhibit higher firm performance.

Practical implications

This study highlights the importance of the intrinsic motivation behind the effect of military experience on senior managers' personalities and offers essential stakeholder-related implications regarding the effect of military experience. The military experience of senior managers helps facilitate the attainment of broader corporate governance and economic objectives.

Originality/value

This article adds new insights to the literature on the role of managerial military experience in decision-making processes, financial reporting outcomes and firm performance by employing the upper echelons and imprinting theoretical perspectives.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 3 May 2023

Xiao Wang, Xuan Liang, Bo Wang, Chang-qing Guo, Shan-gui Zhang, Kai Yang, Shi-ya Shao, Yan Sun, Zheng Guo, Xue-yan Yu, Donghai Zhang, Tai-jiang Gui, Wei Lu, Ming-liang Sun and Rui Ding

The purpose of this study is to evaluate the effect of graphene, basalt flakes and their synergy on the corrosion resistance of zinc-rich coatings. As the important heavy-duty…

Abstract

Purpose

The purpose of this study is to evaluate the effect of graphene, basalt flakes and their synergy on the corrosion resistance of zinc-rich coatings. As the important heavy-duty anticorrosion coatings, zinc-rich coatings provided cathodic protection for the substrate. However, to ensure cathodic protection, a large number of zinc powder made the penetration resistance known as the weakness of zinc-rich coatings. Therefore, graphene and basalt flakes were introduced into zinc-rich coatings to coordinate its cathodic protection and shielding performance.

Design/methodology/approach

Three kinds of coatings were prepared; they were graphene modified zinc-rich coatings, basalt flakes modified zinc-rich coatings and graphene-basalt flakes modified zinc-rich coatings. The anticorrosion behavior of painted steel was studied by using the electrochemical impedance spectroscopy (EIS) technique in chloride solutions. The equivalent circuit methods were used for EIS analysis to obtain the electrode process structure of the coated steel system. Simultaneously, the corrosion resistance of the three coatings was evaluated by water resistance test, salt water resistance test and salt spray test.

Findings

The study found that the addition of a small amount of graphene and basalt flakes significantly improved the anticorrosion performance of coatings by enhancing their shielding ability against corrosive media and increasing the resistance of the electrochemical reaction. The modified coatings exhibited higher water resistance, salt water resistance and salt spray resistance. The graphene-basalt flakes modified zinc-rich coatings demonstrated the best anticorrosion effect. The presence of basalt scales and graphene oxide in the coatings significantly reduced the water content and slowed down the water penetration rate in the coatings, thus prolonging the coating life and improving anticorrosion effects. The modification of zinc-rich coatings with graphene and basalt flakes improved the utilization rate of zinc powder and the shielding property of coatings against corrosive media, thus strengthening the protective effect on steel structures and prolonging the service life of anticorrosion coatings.

Originality/value

The significance of developing graphene-basalt flakes modified zinc-rich coatings lies in their potential to offer superior performance in corrosive environments, leading to prolonged service life of metallic structures, reduced maintenance costs and a safer working environment. Furthermore, such coatings can be used in various industrial applications, including bridges, pipelines and offshore structures, among others.

Details

Pigment & Resin Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 9 June 2023

Bo Lv, Yue Deng, Wei Meng, Zeyu Wang and Tingting Tang

The 21st century has brought the business model earth-shaking changes, especially since the Corona Virus Disease 2019 (COVID-19) epidemic at the end of 2019. Now, the epidemic…

Abstract

Purpose

The 21st century has brought the business model earth-shaking changes, especially since the Corona Virus Disease 2019 (COVID-19) epidemic at the end of 2019. Now, the epidemic normalization is slowing down China's rapid development. However, technological development, like artificial intelligence (AI), is unstoppable and is transforming China's economic growth modes from factor-driven to innovation-driven systems. Therefore, it is necessary to study further the new changes in labor entrepreneurship and innovation business models and their mechanism of action on economic growth.

Design/methodology/approach

This work studies how innovative human capital (IHC) uses AI and other scientific and technological (S&T) innovation technologies to promote China's innovation-driven economic growth model transformation from the labor entrepreneurship and innovation perspective.

Findings

The research shows that the entrepreneurial innovation ability of IHC can increase marginal return and output multiplier effect. It changes the traditional business model and promotes China's economic growth and innovation development. At the same time, this work analyzes China's inter-provincial panel data through the panel smooth transition regression (PSTR) model. It concludes that there is a nonlinear relationship between IHC and the output of innovative achievements. The main body presents three stages of nonlinear changes: first rising, then slightly declining, and rising so far.

Originality/value

The finding provides a direction for solving the problem of slow economic growth and accelerating the transformation of economic growth mode under epidemic normalization.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 28 December 2023

Na Xu, Yanxiang Liang, Chaoran Guo, Bo Meng, Xueqing Zhou, Yuting Hu and Bo Zhang

Safety management plays an important part in coal mine construction. Due to complex data, the implementation of the construction safety knowledge scattered in standards poses a…

Abstract

Purpose

Safety management plays an important part in coal mine construction. Due to complex data, the implementation of the construction safety knowledge scattered in standards poses a challenge. This paper aims to develop a knowledge extraction model to automatically and efficiently extract domain knowledge from unstructured texts.

Design/methodology/approach

Bidirectional encoder representations from transformers (BERT)-bidirectional long short-term memory (BiLSTM)-conditional random field (CRF) method based on a pre-training language model was applied to carry out knowledge entity recognition in the field of coal mine construction safety in this paper. Firstly, 80 safety standards for coal mine construction were collected, sorted out and marked as a descriptive corpus. Then, the BERT pre-training language model was used to obtain dynamic word vectors. Finally, the BiLSTM-CRF model concluded the entity’s optimal tag sequence.

Findings

Accordingly, 11,933 entities and 2,051 relationships in the standard specifications texts of this paper were identified and a language model suitable for coal mine construction safety management was proposed. The experiments showed that F1 values were all above 60% in nine types of entities such as security management. F1 value of this model was more than 60% for entity extraction. The model identified and extracted entities more accurately than conventional methods.

Originality/value

This work completed the domain knowledge query and built a Q&A platform via entities and relationships identified by the standard specifications suitable for coal mines. This paper proposed a systematic framework for texts in coal mine construction safety to improve efficiency and accuracy of domain-specific entity extraction. In addition, the pretraining language model was also introduced into the coal mine construction safety to realize dynamic entity recognition, which provides technical support and theoretical reference for the optimization of safety management platforms.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 29 June 2023

Haoran Zhu and Xueying Liu

Scientific impact is traditionally assessed with citation-based metrics. Recently, altmetric indices have been introduced to measure scientific impact both within academia and…

Abstract

Purpose

Scientific impact is traditionally assessed with citation-based metrics. Recently, altmetric indices have been introduced to measure scientific impact both within academia and among the general public. However, little research has investigated the association between the linguistic features of research article titles and received online attention. To address this issue, the authors examined in the present study the relationship between a series of title features and altmetric attention scores.

Design/methodology/approach

The data included 8,658 titles of Science articles. The authors extracted six features from the title corpus (i.e. mean word length, lexical sophistication, lexical density, title length, syntactic dependency length and sentiment score). The authors performed Spearman’s rank analyses to analyze the correlations between these features and online impact. The authors then conducted a stepwise backward multiple regression to identify predictors for the articles' online impact.

Findings

The correlation analyses revealed weak but significant correlations between all six title features and the altmetric attention scores. The regression analysis showed that four linguistic features of titles (mean word length, lexical sophistication, title length and sentiment score) have modest predictive effects on the online impact of research articles.

Originality/value

In the internet era with the widespread use of social media and online platforms, it is becoming increasingly important for researchers to adapt to the changing context of research evaluation. This study identifies several linguistic features that deserve scholars’ attention in the writing of article titles. It also has practical implications for academic administrators and pedagogical implications for instructors of academic writing courses.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

Article
Publication date: 20 September 2021

Kazhal Gharibi and Sohrab Abdollahzadeh

To maximize the network total profit by calculating the difference between costs and revenue (first objective function). To maximize the positive impact on the environment by…

Abstract

Purpose

To maximize the network total profit by calculating the difference between costs and revenue (first objective function). To maximize the positive impact on the environment by integrating GSCM factors in RL (second objective function). To calculate the efficiency of disassembly centers by SDEA method, which are selected as suppliers and maximize the total efficiency (third objective function). To evaluate the resources and total efficiency of the proposed model to facilitate the allocation resource process, to increase resource efficiency and to improve the efficiency of disassembly centers by Inverse DEA.

Design/methodology/approach

The design of a closed-loop logistics network for after-sales service for mobile phones and digital cameras has been developed by the mixed-integer linear programming method (MILP). Development of MILP method has been performed by simultaneously considering three main objectives including: total network profit, green supply chain factors (environmental sustainability) and maximizing the efficiency of disassembly centers. The proposed model of study is a six-level, multi-objective, single-period and multi-product that focuses on electrical waste. The efficiency of product return centers is calculated by SDEA method and the most efficient centers are selected.

Findings

The results of using the model in a case mining showed that, due to the use of green factors in network design, environmental pollution and undesirable disposal of some electronic waste were reduced. Also, with the reduction of waste disposal, valuable materials entered the market cycle and the network profit increased.

Originality/value

(1) Design a closed-loop reverse logistics network for after-sales services; (2) Introduce a multi-objective multi-echelon mixed integer linear programming model; (3) Sensitivity analysis use Inverse-DEA method to increase the efficiency of inefficient units; (4) Use the GSC factors and DEA method in reverse logistics network.

Details

Journal of Enterprise Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0398

Keywords

Article
Publication date: 29 September 2023

Zhen Han, Yuheng Zhao and Mengjie Chen

Coronavirus disease 2019 (COVID-19) has made telecommuting widely valued, but different individuals have different degrees of acceptance of telecommuting. This article aims to…

Abstract

Purpose

Coronavirus disease 2019 (COVID-19) has made telecommuting widely valued, but different individuals have different degrees of acceptance of telecommuting. This article aims to identify suitable individuals for telework and to clarify which types of workers are suitable for what level of telework, set scientific, reasonable hybrid work ratios and processes and measure their suitability.

Design/methodology/approach

First, two working scenarios of different risk levels were established, and the theory of planned behavior (TPB) was used to introduce latent variables, constructing a multi-indicator multi-causal model (MIMIC) to identify suitable individuals, and second, constructing an integrated choice and latent variable (ICLV) model of the working method to determine the suitability of different types of people for telework by calculating their selection probabilities.

Findings

It is possible to clearly distinguish between two types of suitable individuals for telework or traditional work. Their behavior is significantly influenced by the work environment, which is influenced by variables such as age, income, attitude, perceived behavioral control, work–family balance and personnel exposure level. In low-risk scenarios, the influencing factors of the behavioral model for both types of people are relatively consistent, while in high-risk scenarios, significant differences arise. Furthermore, the suitability of telework for the telework-suitable group is less affected by the pandemic, while the suitability for the non-suitable group is greatly affected.

Originality/value

This study contributes to previous literature by: (1) determining the suitability of different population types for telework by calculating the probability of selection, (2) dividing telework and traditional populations into two categories, identifying the differences in factors that affect telework under different epidemic risks and (3) considering the impact of changes in the work scenario on the suitability of telework for employees and classifying the population based on the suitability of telework in order to avoid the potential negative impact of telework.

Details

International Journal of Manpower, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 9 February 2024

Chunxia Zhu and Xianling Meng

Micro-texture is processed on the surface to reduce the friction of the contact surface, and its application is more and more extensive. The purpose of this paper is to create a…

20

Abstract

Purpose

Micro-texture is processed on the surface to reduce the friction of the contact surface, and its application is more and more extensive. The purpose of this paper is to create a texture function model to study the influence of surface parameters on the accuracy of the simulated surface so that it can more accurately reflect the characteristics of the real micro-textured surface.

Design/methodology/approach

The microstructure function model of rough surfaces is established based on fractal geometry and polar coordinate theory. The offset angle θ is introduced into the fractal geometry function to make the surface asperity normal perpendicular to the tangent of the surface. The 2D and 3D contour surfaces of the surface groove texture are analyzed by MATLAB simulation. The effects of fractal parameters (D and G) and texture parameter h on the curvature of the surface micro-texture model were studied.

Findings

This paper more accurately characterizes the textured 3D curved surface, especially the surface curvature. The scale coefficient G significantly affects curvature, and the influence of fractal dimension D and texture parameters on curvature can be ignored.

Originality/value

The micro-texture model of the rough surface was successfully established, and the range of fractal parameters was determined. It provides a new method for the study of surface micro-texture tribology.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-09-2023-0298/

Details

Industrial Lubrication and Tribology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0036-8792

Keywords

Article
Publication date: 14 March 2024

Attia Aman-Ullah, Azelin Aziz, Waqas Mehmood, Aidar Vafin and Mohammad Hassan

The present study aims to investigate the relationship between innovative leadership and sustainable performance in the education sector. The present study also tested the…

Abstract

Purpose

The present study aims to investigate the relationship between innovative leadership and sustainable performance in the education sector. The present study also tested the moderation role of personality traits agreeableness, extraversion, emotional stability, conscientiousness and openness in the relationship.

Design/methodology/approach

Data for the present study were collected from 209 university teachers. The employed sampling technique was convenience, and the sample size was calculated through the Kerjis–Morgan method. Furthermore, a survey method using a questionnaire was used in this study. For the data analysis, SPSS and SmartPLS were used.

Findings

The present study found that innovative leadership has a significantly positive relationship with sustainable performance. Results also confirmed the moderating effects of personality traits such as agreeableness, extraversion, emotional stability, conscientiousness and openness.

Originality/value

The relationship between innovative leadership and sustainable performance for the first time in the education sector’s context. Secondly, this study contributed to the moderating role of personality traits such as agreeableness, extraversion, emotional stability, conscientiousness and openness between innovative leadership and sustainable performance, which was a yet-to-explored phenomenon. The study model was tested through the combination of the big five-factor model and the theory of planned behaviour, which is another novelty of the study.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 18 November 2022

Ahmed Rageh Ismail and Bahtiar Mohamad

Scholars and practitioners alike are paying attention to entrepreneurial orientation (EO) as an antecedent of the financial performance of SMEs. Other factors foster and improve…

Abstract

Purpose

Scholars and practitioners alike are paying attention to entrepreneurial orientation (EO) as an antecedent of the financial performance of SMEs. Other factors foster and improve SMEs' financial performance. This paper aims to shed the light on other two different strategic orientations that may help enhance SMEs' financial performance in addition to EO, namely; market orientation (MO) and brand orientation (BO).

Design/methodology/approach

The three different important strategic orientations are explored through two different studies. The first study was conducted to determine the different effects of the three orientations on SMEs' financial performance. Data were collected using a questionnaire among a convenient sample (131) of business owners/managers, and next PLS-SEM was used for data analysis. The financial performance of firms in the second study is hypothesized to be an outcome of a combination of different strategic orientations; therefore, the fsQCA method is applied to explore the causal recipes of those orientations.

Findings

The paper concluded that the three different strategic orientations are collectively, of paramount importance to strategic managers of SMEs.

Originality/value

The brand, market and EOs have been discussed discretely in previous studies and this study attempted to provide managers/owners of SMEs with a holistic view of the three different orientations and the amalgamation among them to be beneficial for better financial performance.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

1 – 10 of 138