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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.

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.

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.

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.

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.

The safety performance of cooperative robots is particularly important. This paper aims to study collision detection and response of cooperative robots, which meet the lightweight requirements of cooperative robots and help to ensure the safety of humans and robots.

This paper proposes a collision detection, recognition and response method based on dynamic models. First, this paper identifies the dynamic model of the robot. Second, an external torque observer is established based on the model, and a dynamic threshold collision detection method is designed to reduce the interference of model uncertainty on collision detection. Finally, a collision position and direction estimation method is designed, and a robot collision response strategy is proposed to reduce the harm caused by collisions to humans.

Comparative experiments are conducted on static threshold and dynamic threshold collision detection, and the results showed that the static threshold only detected one collision while the dynamic threshold could detect all collisions. Conducting collision position and direction estimation and collision response experiments, and the results show that this method can determine the location and direction of collision occurrence, and enable the robot to achieve collision separation.

This paper designs a dynamic threshold collision detection method that does not require external sensors. Compared with static threshold collision detection methods, this method can significantly improve the sensitivity of collision detection. This paper also proposes a collision position direction estimation method and collision separation response strategy, which can enable robots to achieve post collision separation and improve the safety of cooperative robots.

User value co-creation behaviors are crucial for the sustainable development of Virtual Brand Communities. This research, grounded in social exchange theory, investigates the impact of community satisfaction and identification on customer value co-creation behaviors and further explores how the reciprocity norm moderates these relationships.

Our research data were collected from users across multiple brand communities, totaling 481 survey responses. Structural equation modeling was performed to test the research hypotheses.

These results provide in-depth insights into the nexus between user-community relationships and customer value co-creation behaviors. While community satisfaction and identification positively influence co-creation, their effects vary across different value co-creation behaviors. Notably, the reciprocity norm within the community dampens the relationship between community satisfaction and value co-creation behaviors.

Unlike previous studies focusing on customer value co-creation behaviors, our research emphasizes social exchange, unveiling the mechanisms behind customer value co-creation. Our findings not only enrich the body of knowledge on customer value co-creation but also deepen our understanding of online collective behavior and knowledge sharing, offering valuable insights for the development of virtual communities.

Passive chipless RFID (radio frequency identification) sensors, devoid of batteries or wires for data transmission to a signal reader, demonstrate stability in severe conditions. Consequently, employing these sensors for metal crack detection ensures ease of deployment, longevity and reusability. This study aims to introduce a chipless RFID sensor design tailored for detecting metal cracks, emphasizing tag reusability and prolonged service life.

The passive RFID sensor is affixed to the surface of the aluminum plate under examination, positioned over the metal cracks. These cracks alter the electrical length of the sensor, thereby influencing its amplitude-frequency characteristics. Hence, the amplitude-frequency profile generated by various metal cracks can effectively ascertain the occurrence and orientation of the cracks.

Simulation and experimental results show that the proposed crack sensing tag produces different frequency amplitude changes for four directions of cracks and can recognize the crack direction. The sensor has a small size and simple structure, which makes it easy to deploy.

This research aims to deploy crack detection on metallic surfaces using passive chipless RFID sensors, analyze the amplitude-frequency characteristics of crack formation and distinguish cracks of varying widths and orientations. The designed sensor boasts a straightforward structural design, facilitating ease of deployment, and offers a degree of reusability.

China is a significant energy consumer with increasingly severe resource constraints and environmental problems, requiring low-carbon energy transformation and encouraging high-quality energy development (HED). Green finance significantly affects the effect on HED as a cutting-edge financial strategy to support environmental improvement and encourage green development.

Using panel data from 30 provinces from 2007 to 2019 and the system-generalized method of moments method, this paper investigates the impact of green finance on HED, and further explores their threshold effect, heterogeneous and asymmetry analysis.

The main results indicate that: (1) green finance positively affects HED in China; in other words, a 1% increase in the green finance index will boost HED by an average of 0.767%; (2) as the economy improves, the positive impact of green finance on HED will be even more significant and (3) the contribution of green finance to HED is more significant in the northern provinces and areas with lower HED levels.

This paper puts forward relevant policy suggestions to further improve the construction of the green financial system.

Existing research has predominantly concentrated on examining the factors that impact consumer decisions through the lens of potential consumer motivations, neglecting the sentiment mechanisms that propel guest behavioral intentions. This study endeavors to systematically analyze the underlying mechanisms governing how negative reviews exert an influence on potential consumer decisions.

This paper constructs an “Aspect-based sentiment accumulation” index, a negative or positive affect load, reflecting the degree of consumer sentiment based on affect infusion model and aspect-based sentiment analysis. Initially, it verifies the causal relationship between aspect-based negative load and consumer decisions using ordinary least squares regression. Then, it analyzes the threshold effects of negative affect load on positive affect load and the threshold effects of positive affect load on negative affect load using a panel threshold regression model.

Aspect-based negative reviews significantly impact consumers’ decisions. Negative affect load and positive affect load exhibit threshold effects on each other, with threshold values varying according to the overall volume of reviews. As the total number of reviews increases, the impact of negative affect load diminishes. The threshold effects for positive affect load showed a predominantly U-shaped course of change. Hosts respond promptly and enthusiastically with detailed, lengthy text, which can aid in mitigating the impact of negative reviews.

The study extends the application of the affect infusion model and enriches the conditions for its theoretical scope. It addresses the research gap by focusing on the threshold effects of negative or positive review sentiment on decision-making in sharing accommodations.

As of December 2022, there were 119,000 gas stations, 10,800 gas stations and 4,488,000 charging piles nationwide, while the number of vehicles reached 312 million, including 11.49 million new energy vehicles. The imbalance between transportation energy supply and energy replenishment demand leads to crowded queues of vehicles at some stations and idle resources in others. How to reduce the phenomenon of large queues and improve the utilization rate of idle resources is the key to alleviating the imbalance between supply and demand.

Therefore, from the perspective of spatio-temporal equilibrium of urban transportation energy supply stations, multi-energy supply station cooperation is established in view of the phenomenon of large spatio-temporal differences among different energy supply stations, and corresponding inducing strategies are adopted for energy supplement vehicles in the road network, so that part of queued users go to energy supply stations with fewer vehicles, so as to balance the supply and demand of transportation energy in the region. On this basis, the income distribution of urban transportation energy supply station is discussed.

The total revenue after the cooperation was 13,095, an increase of 22.9%. Secondly, in terms of distribution rationality, three impact factors are selected and Shapley correction value is used to distribute the total income. Compared with independent operation, both sites have a certain degree of increase.

Traffic congestion at energy supply stations is closely related to the number, location and number of vehicles at energy supply stations. Therefore, using a cooperative approach of energy trading cannot solve the queuing problem. In addition, there are a few research results on the equalization of energy supply station services considering time-of-use pricing. However, these studies do not consider the vehicular grooming at congested stations. As far as the authors know, there are no relevant research results in the research on the service equilibrium of energy supply stations based on cooperative games.

Positive reviews can enrich the favorable impression of peer-to-peer accommodation products, and seizing this impression is vital for hosts. This study aims to focus on hosts’ response strategies to positive reviews and their effects.

This study categorizes hosts’ response strategies to positive reviews into cordial and tailoring responses. This study empirically analyzes the influence of these response strategies on subsequent review volumes using 1,283 valid listings and zero-inflation negative binomial regression models.

While hosts use cordial responses more, tailoring responses are more likely to drive subsequent reviews. In addition, when the host chooses entirely shared accommodation or sets a high price, the facilitating effect of the two response strategies on subsequent reviews weakens.

This study enriches the knowledge system on managerial responses by proposing two specific response strategies to positive reviews that can be adopted by peer-to-peer accommodation hosts and by finding the promoting impact of these strategies on subsequent review volumes.

This study recommends that peer-to-peer accommodation hosts adopt cordial and tailoring responses to encourage subsequent consumer reviewing behavior.

As an early attempt to explore hosts’ responses to positive reviews and their impacts on subsequent review volumes, this study provides valuable insights into further research on positive review response strategies in the digital space.

This paper aims to improve the manufacturability of additive manufacturing (AM) for topology-optimized (TO) structures. Enhancement of manufacturability focuses on modifying geometric constraints and classifying the building orientation (BO) of AM parts to reduce stresses and support structures (SSs). To this end, artificial intelligence (AI) networks are being developed to automate design for additive manufacturing (DfAM).

This study considers three geometric constraints for their correction by convolutional autoencoders (CAEs) and transfer learning (TL). Furthermore, BOs of AM parts are classified using generative adversarial (GAN) and classification networks to reduce the SS. To verify the results, finite element analysis (FEA) is performed to compare the stresses of modified components with the original ones. Moreover, one sample is produced by the laser-based powder bed fusion (LB-PBF) in the BO predicted by the AI to observe its SSs.

CAE and TL resulted in promoting the manufacturability of TO components. FEA demonstrated that enhancing manufacturability leads to a 50% reduction in stresses. Additionally, training GAN and pre-training the ResNet-18 resulted in 80%, 95% and 96% accuracy for training, validation and testing. The production of a sample with LB-PBF demonstrated that the predicted BO by ResNet-18 does not require SSs.

This paper provides an automatic platform for DfAM of TO parts. Consequently, complex TO parts can be designed most feasibly and manufactured by AM technologies with minimal material usage, residual stresses and distortions.

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.

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.

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.

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