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This paper aims to explore factors influencing university students’ intent to take formal lectures completely through e-learning with cloud meetings.

This study has surveyed Chinese students who have experienced e-learning with cloud meetings as well as traditional massive open online courses (MOOC) without live dialogues. The data are analysed based on structural equation modelling to assess factors influencing students’ intent to choose e-learning with cloud meetings.

The findings show that as per the technology acceptance model, e-learning students who find learning to be easier with cloud meetings than MOOCs believe cloud meeting courses to be more beneficial and thus are more willing to take e-learning with cloud meetings.

This study compares e-learning with cloud meetings with MOOCs without live dialogues for the first time to highlight the value of open dialogues in real time for effective e-learning.

Low-carbon agricultural technology (LAT) extension is a key strategy for the agricultural sector to address climate change. Social capital, which consists of social networks, trust and norms, can play an active LAT extension role. This paper aims to analyze the mechanism of the role of social capital in the process of LAT extension.

Questionnaire data from six counties in Jiangsu, China, were used to measure social capital and analyze its effect on LAT extension using logistic regression. Data from 27 interviews were used to analyze the LAT extension experiences and problems.

LAT is mainly deployed by the government to farmers and distributed among them. In this process, the village officials who form parts of the government’s composition and the villagers play a dual role that facilitates a close link between them and the farmers and ensures LAT integration. However, social norms did not play a significant role in the process.

Farmers’ acceptance of LAT is based solely on the trade-off between local networks’ benefits and trust in local villagers and village officials. LAT-related laws and technical measures, thus are essential to strengthen LAT practices’ authority and incorporate LAT-based agricultural production as the norm of production behavior.

This paper provides an insight into the process and essence of farmers’ acceptance of LAT, which provides theoretical lessons for the LAT extension in China and indeed other developing countries.

One of the most critical and active research areas in the field of climate change in recent years has been the interaction between land use and carbon emissions (LUCE). As there is a lack of data to represent the knowledge structure and evolution of LUCE between 1987 and 2018, this paper turned to CiteSpace in order to identify and visualize the cited references and keyword networks, the distribution of categories and countries and highly cited references in connection to LUCE research. Two indicators, betweenness centrality (BC) and citation burst (CB) embedded in CiteSpace, were utilized to investigate the knowledge structures.

Two indicators, BC and CB embedded in CiteSpace, were introduced to investigate the knowledge structures.

Firstly, pre-2000 papers provide the main theoretical foundation for LUCE research, and the innovation of computer technology also provides new ideas and methods for related research. Secondly, greenhouse gas emissions from agriculture are attracting more attention. As agriculture also involves food security, the pressure on agriculture to reduce carbon is enormous, and more research and policy investment will be needed in the future. Thirdly, although the natural sciences ranked highly on BC detection, social and humanities sciences have contributed more to the LUCE research with an increasing emphasis on regional and global governance to combat climate change. Finally, keen interest in carbon emissions and sustainable development in developed countries, particularly in Europe, has led to a large number of LUCE studies. Research being done in developing countries that are most affected by climate change is also outstanding.

The results collected will assist scientific researchers to better understand the research status and frontier trends in this sector, thus permitting researchers to comprehend current research interests in the LUCE analysis field and providing useful information for further investigation and publication strategies.

The purpose of this paper is to investigate whether reported net income as per US‐generally accepted accounting principles (US‐GAAP) has become comparable to net income as per International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board right before the removal of the US‐GAAP reconciliation requirement and what major accounting elements have caused the differences, if any.

Using Gray's index of comparability suggested by Haverty, the paper compares the reported net income under IFRS for a sample of US‐listed Chinese companies using IFRS with the reconciled net income under US‐GAAP.

Consistent with Haverty is the finding that net income under IFRS is still not completely comparable to net income under US‐GAAP for the same company and that the adjustment for tangible assets revaluation is a major contributor to the difference. In addition, different treatment of business acquisition is found to be another major cause of the incomparability. The comparability has improved at 10 percent threshold since Haverty's study.

This paper provides an update on the status of IFRS and US‐GAAP comparability and highlights an additional major area to work on towards improved comparability.

Firms in different countries operate in different business environments and prepare financial statements following, by necessity, their own countries' accounting standards. Benchmarks for assessing financial ratios of firms in different countries are likely to be different. In conducting financial ratio analyses, each country's unique cultural, business, financial, and regulatory characteristics have to be taken into consideration, for these external factors may exert significant effects on measurements of financial data. This study aims to investigate challenges in comparing financial ratios between Japanese firms and Chinese firms.

This study compares ten major financial ratios of 75 Chinese firms with financial ratios of 75 matched sample Japanese firms to determine if a common benchmark for each of the financial ratios can be applied to firms in both countries.

The results show significant differences in liquidity, solvency, and activity ratios between firms from these two countries. Further examination of differences in accounting standards, economic, and institutional environments between these two countries suggests that these external factors have significant effects on financial ratios and may have contributed to the observed differences.

This study is among the first to investigate the comparability of ratios between Japanese firms and Chinese firms to uncover potential challenges and warn investors of such challenges.

This study aims to examine the role that cultural dimensions at the accounting subculture level play in the relation between XBRL mandate and quality of financial information environment.

Analyst forecast accuracy with empirical data of firms from six nations is assessed.

Results show that accounting values across nations play a significant role in influencing information quality change from XBRL mandate.

This research paper is the very first in assessing the role of national culture in realizing information quality improvement value of XBRL.

The purpose of this paper is to explore how networks of boards of directors affect relative performance evaluation (RPE) in chief executive officer (CEO) compensation.

In this study, the authors propose that an interlocking network is an important inter-corporate setting, which has a bearing on whether boards decide to use RPE in CEO compensation. They adopt four typical graph measures to depict the centrality/position of each board in the interlock network: degree, betweenness, eigenvector and closeness, and study their impacts on RPE use.

The authors find that firms that have more connected board members and whose board members are connected to better connected firms are more likely to reward their CEOs contingent on their peers’ performance, indicating that information transmission along the board interlock network facilitates the adoption of RPE. This result is robust to alternative measures for board interlock networks and various types of CEO compensation. It highlights the role of interlocking directorates in disseminating information and practice of RPE use along board network.

The authors use social network analysis to measure the relationships and flows between the connected nodes and study the impact on executive compensation design.

This study aims to examine the effects of balanced scorecard (BSC) usage on performances in the context of four contingent variables in Singaporean manufacturing firms. The results show that firms are more likely to adopt BSC if they are large in size, have products at an early product lifecycle (PLC) stage, operate in highly uncertain environments or adopt differentiation strategies. However, the adoption of BSC improves performance only in firms that are large or have products at an early PLC stage. The results suggest that contingent factors in which a firm operates can exert significant effects on the results of adopting BSC.

Survey data are collected, then the authors check data correlations, principle components analysis, run regression analysis and ANOVA.

BSC use is positively and significantly correlated with PLC stage, external environment and performance. Size and strategy are positively correlated with BSC usage, but are not statistically significant. Higher BSC use is found in large firms with products at an early PLC stage or operating in a highly uncertain environment. Companies with a cost leadership strategy are significantly associated with BSC use.

This study has small sample size and uses survey research method. The measurements to capture all aspects of BSC usage are non-exhausting. Future research can use different methodologies, such as field studies, case studies and lab experiments, to examine other industries than manufacturing.

The authors results show the positive association between BSC use and certain firm characteristics. Firms with those characteristics should get insights about the benefit of using BSC and extract the maximum benefit from their investment on the BSC use and those firms which don’t have BSC in implication may think of implementing the BSC use.

Firms’ contingent factors affect the value of adopting BSC. With the authors research result, firms will be aware of how to extract the most value out of BSC and improve the social wealth of the manufacturing industries.

The authors paper is the first paper to use survey method to examine the association between BSC and firms’ contingent factors in the Singaporean manufacturing firms setting.