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The purpose of this paper is to report the findings of a study that examines the influence of leader–member exchange (LMX) on employees' turnover intention and presenteeism with the mediating role of perceived organizational support in the context of the semiconductor industry.

An empirical study based on a sample of 124 department managers and 241 team members in five high-tech companies in Taiwan. Structural equation modelling analysis was used for hypothesis testing.

The results reveal that perceived organization support significantly relates to employees' turnover intention and mediates the relationship between LMX and turnover intention. Additionally, employees' presenteeism is influenced by perceived LMX.

The results of the study are of high importance for high-tech companies, which continuously strive for innovation efficiency and sustainability. Managers and practitioners could benefit from better understanding regarding the importance of perceived organization support and LMX in affecting employee behaviours and company performance.

The present study finds a significant positive relationship between LMX and presenteeism, which is contrary to the previous research.

This paper aims to detect earnings management activity in different industries in Malaysia by using the earnings distribution model. Further, the prospect theory and the possible influence of various industry variables are tested to understand the role of the industry in the motivation to manage earnings among firms in Malaysia.

A sample of 538 firms from 15 different industries over the years 2005-2011 is used for this purpose. The earnings distribution model is used to detect earnings management activity across industries, and various regression techniques are used to test the influence of the prospect theory and various industry variables on earnings management activity.

The findings indicate the presence of earnings management practices in Malaysian industries, but the prevalence of earnings management activity and the motivation to do so are found to differ across industries. The prospect theory is found to be a possible motivation for earnings management overall but not when industries are considered separately. Industry competitiveness, capital intensity and profitability are found to influence both motivations to manage earnings while industry leverage is found significant only in the case of motivation to manage earnings to avoid reporting losses. Finally, earnings volatility and size are insignificant in influencing the propensity to manage earnings.

To the authors’ knowledge, this is the first study which documents the role of various industry characteristics in influencing earnings management activity. It highlights the importance of considering industry level variables in a study on earnings management and, hence, adds to the growing literature on earnings management.

Despite the widespread use of univariate empirical mode decomposition (EMD) in financial market forecasting, the application of multivariate empirical mode decomposition (MEMD) has not been fully investigated. The purpose of this study is to forecast the stock price index more accurately, relying on the capability of MEMD in modeling the dependency between relevant variables.

Quantitative and comprehensive assessments were carried out to compare the performance of some selected models. Data for the assessments were collected from three major stock exchanges, namely, the standard and poor 500 index from the USA, the Hang Seng index from Hong Kong and the Shanghai Stock Exchange composite index from China. MEMD-based support vector regression (SVR) was used as the modeling framework, where MEMD was first introduced to simultaneously decompose the relevant covariates, including the opening price, the highest price, the lowest price, the closing price and the trading volume of a stock price index. Then, SVR was used to set up forecasting models for each component decomposed and another SVR model was used to generate the final forecast based on the forecasts of each component. This paper named this the MEMD-SVR-SVR model.

The results show that the MEMD-based modeling framework outperforms other selected competing models. As per the models using MEMD, the MEMD-SVR-SVR model excels in terms of prediction accuracy across the various data sets.

This research extends the literature of EMD-based univariate models by considering the scenario of multiple variables for improving forecasting accuracy and simplifying computability, which contributes to the analytics pool for the financial analysis community.

The purpose of this paper is to detect variations in earnings management activity across industries and the possible influence of various industry variables on these variations.

A total sample of 4,249 firm-year observations from 13 different industries spanning a total of eight years (from 2005 to 2012) is used for this purpose. The ordinary least squares regression technique is used to test the influence of various industry variables on earnings management activity.

The findings indicate the presence of earnings management practices in Malaysian industries. Among industry-level variables, capital intensity, volatility and profitability are found to influence aggregate earnings management. Further analysis shows that volatility only influences the smoothing measure while profitability influences the discretionary measure. Interestingly, industry competitiveness and leverage are not able to explain the variations in earnings management across industries.

To the authors’ knowledge, this is the first study which documents the role of various industry characteristics in influencing earnings management activity. It highlights the importance of considering industry-level variables in a study on earnings management and, hence, adds to the growing literature on earnings management.

The purpose of this study was to explore the influence of entrepreneurial attitudes, motivation and orientation on the entrepreneurial competitive advantage of innovative entrepreneurs in the tourism and hospitality industry, including those involved with bed and breakfasts, travel agencies and restaurants.

First, the sample for this study was selected through news media reporting on well-known new entrepreneurs, from lists of those entrepreneurs who have won innovation entrepreneurship loan subsidies from the government and from lists of those who have won innovation awards. Second, a pretest was used to confirm the feasibility of the questionnaire. The pretest survey was distributed to a total of 150 tourism and hospitality entrepreneurs. A total of 8 dimensions/facets and 36 items were confirmed. Finally, data collection took place for 9 months. A total of 1,150 questionnaires were distributed, and 606 questionnaires were recovered.

This study proposes a new multi-integration model of moderation-mediation analysis. The innovative business model explores the relationship between entrepreneurial factors and competitive advantage. Based on a survey of 606 staff members and managers of tourism and hospitality firms, entrepreneurs in the tourism and hospitality industry with entrepreneurial attitudes and motives had opportunities to increase their entrepreneurial orientation.

In the process of innovative entrepreneurship, whether through organizational learning or other enterprise cooperation, it is necessary to pay more attention and propose different environmental management strategies. In addition, this study also found that marketing uncertainty moderates between entrepreneurial attitudes and entrepreneurial motives. Entrepreneurial motives are more conservative than other motives, and there is increased confidence in investing in innovative entrepreneurship in stable environments.

This study indicates that innovative entrepreneurial tourism and hospitality firms have a mediating or moderating effect on the relationship between entrepreneurial attitudes and positional advantage. If used properly, these resources can help the new entrants in the tourism and hospitality sector avoid the limitations of environmental change, firm size or insufficient information and improve their competitive advantage.

This study aims to investigate the relationship between corporate social contribution measures and investors’ reaction under the effect of corporate governance for firms listed in China, the largest emerging economy in the world. Corporate social contribution is examined from an informative perspective by using a financial indicator – social contribution value per share (SCVPS) brought up by the Shanghai Stock Exchange in 2008.

Data are obtained from two channels: financial information during 2007-2015 generated from database and social accounting information manually collected from the 2007-2015 annual reports and social reports.

It is predicted that investors’ reaction toward corporate social contribution becomes stronger for companies with higher corporate governance quality.

This paper is one of the first to use Chinese SCVPS data to indicate the informativeness of social contribution toward firm value. It can serve as a valuable reference to both investors and companies in terms of the issue of social contribution.

The study highlights the importance of social contribution on firm value by using an empirical approach in the Chinese market. The study can be used as a reference for many other developing countries in the world.

The findings of this study can provide guidance to investors on how to evaluate a firm’s social performance and encourage companies to improve the transparency of their social reporting, as well as the quality of corporate governance.

This study investigates the influence of social trust on the attainment of corporate environmental, social and governance (ESG) objectives.

This study conducts panel regression analysis on a distinctive dataset for 2009–2017 on Chinese firms.

The analysis reveals a significant positive association between social trust and firm-level ESG practices. Moreover, the impact of social trust on shaping ESG outcomes is further amplified by factors such as economic growth, corporate governance standards and institutional quality. This relationship remains statistically positive when the authors employ alternative measures and methodologies, such as the instrumental variables, propensity score matching and difference-in-differences approaches. Notably, the results of heterogeneity tests indicate that the Trust–ESG nexus is more prominent for state-owned enterprises and firms with substantial market capitalization, superior profitability and higher leverage.

This study expands the comprehension of the determinants of ESG and underscores the influential role of social trust as an informal institution in enhancing a firm's ESG performance.

The National Bibliographic Information Network (NBINet) in Taiwan is a bibliographic database established on 30 October 1991 and maintained by the National Central Library. In 1998 there were 26 member libraries and 70 non‐member libraries in NBINet, which is considered a comprehensive database for Chinese studies worldwide and contains more than 1.6 million bibliographic records. This paper discusses the problems encountered in the establishment of NBINet and the solutions related to computers and networks, NBINet’s utilization on the Internet, and user expectations of NBINet.