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Since the implementation of the regulatory inquiry system, research on its impact on information disclosure in the capital market has been increasing. This article focuses on a specific area of study using Chinese annual report inquiry letters as the basis. From a text mining perspective, we explore whether the textual information contained in these inquiry letters can help predict financial restatement behavior of the inquired companies.

Python was used to process the data, nonparametric tests were conducted for hypothesis testing and indicator selection, and six machine learning models were employed to predict financial restatements.

Some text feature indicators in the models that exhibit significant differences are useful for predicting financial restatements, particularly the proportion of formal positive words and stopwords, readability, total word count and certain textual topics. Securities regulatory authorities are increasingly focusing on the accounting and financial aspects of companies' annual reports.

This study explores the textual information in annual report inquiry letters, which can provide insights for other scholars into research methods and content. Besides, it can assist with decision making for participants in the capital market.

We use information technology to study the textual information in annual report inquiry letters and apply it to forecast financial restatements, which enriches the research in the field of regulatory inquiries.

This study aims to explore the dissemination and evolutionary path of online public opinion from a crisis management perspective. By clarifying the influencing factors and dynamic mechanisms of online public opinion dissemination, this study provides insights into attenuating the negative impact of online public opinion and creating a favorable ecological space for online public opinion.

This research employs bibliometric analysis and CiteSpace software to analyze 302 Chinese articles published from 2006 to 2023 in the China National Knowledge Infrastructure (CNKI) database and 276 English articles published from 1994 to 2023 in the Web of Science core set database. Through literature keyword clustering, co-citation analysis and burst terms analysis, this paper summarizes the core scientific research institutions, scholars, hot topics and evolutionary paths of online public opinion crisis management research from both Chinese and international academic communities.

The results show that the study of online public opinion crisis management in China and internationally is centered on the life cycle theory, which integrates knowledge from information, computer and system sciences. Although there are differences in political interaction and stage evolution, the overall evolutionary path is similar, and it develops dynamically in the “benign conflict” between the expansion of the research perspective and the gradual refinement of research granularity.

This study summarizes the research results of online public opinion crisis management from China and the international academic community and identifies current research hotspots and theoretical evolution paths. Future research can focus on deepening the basic theories of public opinion crisis management under the influence of frontier technologies, exploring the subjectivity and emotionality of web users using fine algorithms and promoting the international development of network public opinion crisis management theory through transnational comparison and international cooperation.

This study argues that online user comments on social media platforms provide feedback and evaluation functions. These functions can provide services for the relevant departments of organizations or institutions to formulate corresponding public opinion response strategies.

This study considers Chinese universities’ public opinion events on the Weibo platform as the research object. It collects online comments on Chinese universities’ network public opinion governance strategy texts on Weibo, constructs the sentiment index based on sentiment analysis and evaluates the effectiveness of the network public opinion governance strategy adopted by university officials.

This study found the following: First, a complete information release process can effectively improve the effect of public opinion governance strategies. Second, the effect of network public opinion governance strategies was significantly influenced by the type of public opinion event. Finally, the effect of public opinion governance strategies is closely related to the severity of punishment for the subjects involved.

The theoretical contribution of this study lies in the application of image repair theory and strategies in the field of network public opinion governance, which further broadens the scope of the application of image repair theory and strategies.

This study expands online user comment research to network public opinion governance and provides a quantitative method for evaluating the effect of governance strategies.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-05-2022-0269

The compliance checking of Building Information Modeling (BIM) models is crucial throughout the lifecycle of construction. The increasing amount and complexity of information carried by BIM models have made compliance checking more challenging, and manual methods are prone to errors. Therefore, this study aims to propose an integrative conceptual framework for automated compliance checking of BIM models, allowing for the identification of errors within BIM models.

This study first analyzed the typical building standards in the field of architecture and fire protection, and then the ontology of these elements is developed. Based on this, a building standard corpus is built, and deep learning models are trained to automatically label the building standard texts. The Neo4j is utilized for knowledge graph construction and storage, and a data extraction method based on the Dynamo is designed to obtain checking data files. After that, a matching algorithm is devised to express the logical rules of knowledge graph triples, resulting in automated compliance checking for BIM models.

Case validation results showed that this theoretical framework can achieve the automatic construction of domain knowledge graphs and automatic checking of BIM model compliance. Compared with traditional methods, this method has a higher degree of automation and portability.

This study introduces knowledge graphs and natural language processing technology into the field of BIM model checking and completes the automated process of constructing domain knowledge graphs and checking BIM model data. The validation of its functionality and usability through two case studies on a self-developed BIM checking platform.

This study aims to construct a sentiment series generation method for danmu comments based on deep learning, and explore the features of sentiment series after clustering.

This study consisted of two main parts: danmu comment sentiment series generation and clustering. In the first part, the authors proposed a sentiment classification model based on BERT fine-tuning to quantify danmu comment sentiment polarity. To smooth the sentiment series, they used methods, such as comprehensive weights. In the second part, the shaped-based distance (SBD)-K-shape method was used to cluster the actual collected data.

The filtered sentiment series or curves of the microfilms on the Bilibili website could be divided into four major categories. There is an apparently stable time interval for the first three types of sentiment curves, while the fourth type of sentiment curve shows a clear trend of fluctuation in general. In addition, it was found that “disputed points” or “highlights” are likely to appear at the beginning and the climax of films, resulting in significant changes in the sentiment curves. The clustering results show a significant difference in user participation, with the second type prevailing over others.

Their sentiment classification model based on BERT fine-tuning outperformed the traditional sentiment lexicon method, which provides a reference for using deep learning as well as transfer learning for danmu comment sentiment analysis. The BERT fine-tuning–SBD-K-shape algorithm can weaken the effect of non-regular noise and temporal phase shift of danmu text.

This research delves into the dynamic realm of app design by examining the impact of app icon familiarity and authority on image fit, influencing users' app usage intention. Focusing on the distinctive circumstances of Chinese and Korean customers, the study aims to provide insightful information about how application user behavior changes.

Utilizing structural equation modeling, the study employs data from 293 Korean and Chinese consumers. The research design incorporates a thoughtful approach, including parallel translation methods, focus group interviews, and pre-experimental testing to ensure survey accuracy and validity. The study strategically selects stimuli from the Apple App Store rankings, emphasizing icon features and type considerations.

The results provide important new information about the connections between usage intention, image fit, authority, and familiarity with app icons. Notably, app icon familiarity and authority positively influence image fit. Furthermore, app icon image fit emerges as a positive predictor of usage intention, mediating the complex interplay between familiarity, authority, and intention. The study also identifies moderating effects, shedding light on the nuanced role of app icon features and types.

Originating from a comprehensive exploration of icons, this study significantly contributes to the field by exploring icon differences and uncovering the intricate mechanisms guiding users' decisions. The findings offer valuable insights for app designers, marketers, and researchers seeking a deeper understanding of user behavior in diverse cultural contexts, thereby enhancing the theoretical and practical foundations in app usability and consumer behavior.

The purpose of this study is to shed light on the twin transition in China in the organization of innovation processes in artificial intelligence (AI) and green technology (GT) development and to understand the role of foreign multinationals in Chinese innovation systems.

A qualitative research approach is used by interviewing executives from German multinationals with expertise in AI and GT development and organization of innovation processes in China. In total, 11 semi-structured interviews were conducted with companies, and the data were analysed with a thematic qualitative text analysis.

The findings show that AI applications for GT are primarily developed in cross-company projects that are led by local and regional authorities through the organization of industrial districts and clusters. German multinationals are either being integrated, remaining autonomous or being excluded from these twin transition innovation processes.

This paper aims to fill the gap in the literature by providing one of the first qualitative approach towards twin transition innovation processes in China and exploring the integration of multinational enterprises in cluster organizations. To the best of the author’s knowledge, this is one of the first twin transition studies from this perspective in emerging economies.

This study aims to adopt a systematic review approach to examine the existing literature on law and LLMs.It involves analyzing and synthesizing relevant research papers, reports and scholarly articles that discuss the use of LLMs in the legal domain. The review encompasses various aspects, including an analysis of LLMs, legal natural language processing (NLP), model tuning techniques, data processing strategies and frameworks for addressing the challenges associated with legal question-and-answer (Q&A) systems. Additionally, the study explores potential applications and services that can benefit from the integration of LLMs in the field of intelligent justice.

This paper surveys the state-of-the-art research on law LLMs and their application in the field of intelligent justice. The study aims to identify the challenges associated with developing Q&A systems based on LLMs and explores potential directions for future research and development. The ultimate goal is to contribute to the advancement of intelligent justice by effectively leveraging LLMs.

To effectively apply a law LLM, systematic research on LLM, legal NLP and model adjustment technology is required.

This study contributes to the field of intelligent justice by providing a comprehensive review of the current state of research on law LLMs.

Existing studies have paid less attention to the impact of knowledge accumulation on digital transformation and its boundary conditions. Hence, this study aims to investigate the effects of ambidextrous knowledge accumulation on manufacturing digital transformation under the moderation of dynamic capability.

This study divides knowledge accumulation into exploratory and exploitative knowledge accumulation and divides dynamic capability into alliance management capability and new product development capability. To clarify the relationship among ambidextrous knowledge accumulation, dynamic capability and manufacturing digital transformation, the authors collect data from 421 Chinese listed manufacturing enterprises from 2016 to 2020 and perform analysis by multiple hierarchical regression method, heterogeneity test and robustness analysis.

The empirical results show that both exploratory and exploitative knowledge accumulation can significantly promote manufacturing digital transformation. Keeping ambidextrous knowledge accumulation in parallel is more conducive than keeping single-dimensional knowledge accumulation. Besides, dynamic capability positively moderates the relationship between ambidextrous knowledge accumulation and manufacturing digital transformation. Moreover, the heterogeneity test shows that the impact of ambidextrous knowledge accumulation and dynamic capabilities on manufacturing digital transformation varies widely across different industry segments or different regions.

First, this paper shifts attention to the role of ambidextrous knowledge accumulation in manufacturing digital transformation and expands the connotation and extension of knowledge accumulation. Second, this study reveals that dynamic capability is a vital driver of digital transformation, which corroborates the previous findings of dynamic capability as an important driver and contributes to enriching the knowledge management literature. Third, this paper provides a comprehensive micro measurement of ambidextrous knowledge accumulation and digital transformation based on the development characteristics of the digital economy era, which provides a theoretical basis for subsequent research.

This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.