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Culture is considered a critical aspect of social media usage. The purpose of this paper is to explore how cultures and languages influence multilingual users' cross-cultural information sharing patterns.

This study used a crowdsourcing survey with Amazon Mechanical Turk to collect qualitative and quantitative data from 355 multilingual users who utilize two or more languages daily. A mixed-method approach combined statistical, and cluster analysis with thematic analysis was employed to analyze information sharing patterns among multilingual users in the Chinese cultural context.

It was found that most multilingual users surveyed preferred to share in their first and second language mainly because that is what others around them speak or use. Multilingual users have more diverse sharing characteristics and are more actively engaged in social media. The results also provide insights into what incentives make multilingual users engage in social media to share information related to Chinese culture with the MOA model. Finally, the ten motivation factors include learning, entertainment, empathy, personal gain, social engagement, altruism, self-expression, information, trust and sharing culture. One opportunity factor is identified, which is convenience. Three ability factors are recognized consist of self-efficacy, habit and personality.

The findings are conducive to promoting the active participation of multilingual users in online communities, increasing global resource sharing and information flow and promoting the consumption of digital cultural content.

This study aims to provide insights into Airbnb’s exit from the China market, specifically from the perspective of platform competition.

Based on the understanding of the evolution and competition of peer-to-peer (P2P) accommodation market in China and the double-edged network effects, this viewpoint article provides an in-depth discussion on Airbnb’s withdrawal from the China market.

This viewpoint paper contends that Airbnb faced increasing challenges in establishing unique competitive advantages against local rivals, who demonstrate a capacity for innovation and maintaining loyal customers in adapting to the market evolution. Consequently, this may inhibit Airbnb from attracting the mainstream market and lead Airbnb into a negative spiral, exacerbated by indirect network effects.

This study offers insights into the failure of an internationalisation process, drawing from an analysis of the competitive environment and the competition strategies of P2P accommodation platforms in China. These findings have practical implications for the implementation of international business strategies in P2P accommodation.

本观点文章旨在基于平台竞争的视角对爱彼迎退出中国的现象进行阐释

基于对中国共享住宿/民宿市场的演变和竞争、双边网络效应的理解, 本文对爱彼迎退出中国进行了深入探讨。

本文提出, 爱彼迎在建立独特竞争优势以应对本地竞争对手方面面临日益严峻的挑战, 因为本地竞争者在适应市场变化方面展现出突出的创新和留客的能力。这可能会阻碍爱彼迎吸引主流市场, 并导致其跌入由间接网络效应加剧的恶性循环中。

基于对中国共享住宿平台的竞争环境和策略的分析, 本文洞悉了一个国际化失败的案例。本文的发现对于共享住宿的国际化策略实施具有实践意义。

Este artículo de opinión pretende aportar ideas sobre la salida de Airbnb del mercado chino, concretamente desde la perspectiva de la competencia entre plataformas.

Basándonos en la comprensión de la evolución y la competencia del mercado de alojamientos P2P en China, así como en los “efectos de red de doble filo”, este artículo de opinión ofrece una discusión en profundidad sobre la retirada de Airbnb del mercado chino.

Este documento sostiene que Airbnb enfrentó desafíos crecientes para establecer ventajas competitivas únicas frente a sus rivales locales, demostrando estos últimos una capacidad de innovación y del mantenimiento de la lealtad de sus clientes al adaptarse a la evolución del mercado. En consecuencia, esto puede inhibir a Airbnb para atraer al mercado principal y llevar a la empresa a una espiral negativa, exacerbada por efectos de red indirectos.

Este estudio ofrece una visión del fracaso de un proceso de internacionalización, a partir de un análisis del entorno competitivo y de las estrategias de competencia de las plataformas de alojamiento P2P en China. Estos resultados tienen implicaciones prácticas para la aplicación de estrategias empresariales internacionales en los alojamientos P2P.

The purpose of this paper is to investigate how previous literature has analyzed the role of augmented reality and virtual reality in the field of tourism, distinguishing between studies focused on one technology or the other as both have characteristics that profoundly differentiate them.

This study carries out a critical review to assess and synthesize the literature on augmented reality and virtual reality in tourism. Literature searches are conducted using various keywords, resulting in a selection of 84 articles (19 on augmented reality and 65 on virtual reality) from 39 indexed journals.

The research findings demonstrate an increasing scholarly focus on exploring the application of virtual reality and augmented reality within the realm of tourism. These results highlight a noticeable progression in recent years with respect to different matters, such as methodologies, used theories or considered variables, among others. Based on these results, it is proposed a future research agenda that seeks to establish a cohesive framework and drive the development of both augmented reality and virtual reality research in tourism.

By conducting an individual and comparative review of the literature on the application of augmented reality and virtual reality in tourism, this research helps elucidate the specific lines of research for each technology while providing a better understanding of how each technology can be used to generate effective tourist experiences.

El objetivo de este artículo es investigar cómo la literatura previa ha analizado el papel de la realidad aumentada y la realidad virtual en el ámbito del turismo, distinguiendo entre estudios centrados en una u otra tecnología ya que ambas tienen características que las diferencian profundamente.

Este estudio realiza una revisión crítica para evaluar y sintetizar la literatura sobre realidad aumentada y realidad virtual en turismo. Se realizan búsquedas de literatura utilizando diversas palabras clave, que dan como resultado la selección de 84 artículos (19 sobre realidad aumentada y 65 sobre realidad virtual) procedentes de 39 revistas indexadas.

Los resultados de la investigación demuestran que existe un interés creciente en explorar la aplicación de la realidad virtual y la realidad aumentada en el ámbito del turismo. Asimismo, se pone de manifiesto una notable progresión en los últimos años con respecto a diferentes cuestiones, como las metodologías aplicadas, las teorías empleadas o las variables consideradas, entre otras. A partir de estos resultados, se propone una agenda de investigación futura que pretende establecer un marco cohesionado e impulsar el desarrollo de la investigación en el ámbito tanto de la realidad aumentada como de la realidad virtual en turismo.

Al realizar una revisión individual y comparativa de la literatura sobre la aplicación de la realidad aumentada y la realidad virtual en el turismo, esta investigación ayuda a esclarecer las líneas de investigación específicas de cada tecnología a la vez que proporciona una mejor comprensión de cómo cada tecnología puede ser utilizada para generar experiencias turísticas efectivas.

本文旨在研究以往的文献是如何分析增强现实和虚拟现实在旅游领域的作用的, 并对侧重于其中一种技术或另一种技术的研究加以区分, 因为这两种技术都有深刻区别于其他技术的特点。

本研究通过批判性综述来评估和归纳有关旅游业中增强现实和虚拟现实技术的文献。通过使用各种关键词进行文献检索, 从 39 种索引期刊中筛选出 84 篇文章（19 篇关于增强现实技术, 65 篇关于虚拟现实技术）。

研究结果表明, 学术界越来越重视探索虚拟现实和增强现实在旅游业中的应用。这些结果突显了近年来在方法论、采用的理论或考虑的变量等不同方面的明显进步。在这些成果的基础上, 提出了未来的研究议程, 旨在建立一个具有凝聚力的框架, 推动旅游业中增强现实和虚拟现实研究的发展。

本研究通过对增强现实和虚拟现实技术在旅游业中应用的文献进行单独和比较审查, 有助于阐明每种技术的具体研究方向, 同时让人们更好地了解如何使用每种技术来产生有效的旅游体验。

The Chinese data setting allows researchers to explore the influence of local versus national (central) government ownership on companies. This study aims to examine the influence of government ownership (local versus national) and auditor choice (choosing larger or smaller firms) on audit pricing in China.

This study executed three panel data regressions to examine the two hypotheses using 19,626 observations from 2009 to 2017 in the Chinese data setting. This study also uses the Sobel test to investigate the moderating effect of auditor choice.

This study first examines whether choosing a large audit firm positively influences audit pricing and whether listed state-owned enterprises (SOEs) charge less audit fees to audit firms after controlling for various variables. However, the interaction influence of government ownership and audit firm size on audit pricing is positive, suggesting that a large audit firm charges a client company more, even if the client is an SOE. More importantly, when we divide SOEs into national- and local-SOEs, the results of the influence of auditor choice, government ownership and the interaction of government ownership on audit pricing are consistent (plus, minus, plus), and audit firms charge local-SOEs less than national-SOEs. Furthermore, from the additional analysis, this study finds that the strong auditor type has a moderate effect on the case of local-SOEs on audit pricing and local-SOEs choose smaller auditors.

Research on the differences between local and national government ownership is limited. This study adds empirical results from this perspective. In particular, the findings suggest a further audit pricing research direction to consider the influence of client companies’ ownership types and auditor choice, especially in countries with planned economies.

This paper constructs the uncertainty analysis model of prefabricated building supply chain risk. The model is designed to study the formation path of prefabricated building supply chain risk and is expected to be used by industry stakeholders for supply chain risk management.

Based on the uncertainty circle model, construct a configuration analysis framework for supply chain risks in prefabricated buildings. The fuzzy set qualitative comparative analysis (fsQCA) is used to study the configuration influence of five uncertain factors, including environment, plan-control, demand-supply, manufacturing and assembly-transportation, on the risk of the prefabricated building supply chain.

There are three paths to promote the high-risk generation of the prefabricated building supply chain: assembly-transportation-oriented, plan-control-oriented and manufacturing-oriented. There is a specific equivalent substitution relationship among the five causal conditions. Under specific conditions, different combinations of conditions have the same effect on promoting supply chain high-risk generation through equivalent substitution.

The multiple concurrent causal relationships of risk conditions in the assembly construction supply chain are studied under the grouping perspective, which helps to expand the research perspective of assembly construction supply chain risk and provides theoretical guidance for supply chain risk management of construction enterprises.

This study aims to examine the tourists' visit intention by watching deepfake destination videos, using Information Manipulation and Media Richness Theory.

This study conducted a primary survey utilizing a structured questionnaire. In total, 1,360 tourists were surveyed, and quantitative data analysis was done using PLS-SEM.

The results indicate that the factors that affect the tourists' visit intention after watching deepfake videos include information manipulation tactics, trust and media richness. This study also found that perceived deception and cognitive load do not influence the tourists' visit intention.

The originality/salience of this study lies in the fact that this is possibly among the first to combine the Media Richness Theory and Information Manipulation for understanding tourists' visit intention and post-viewing deepfake destination videos.

A daily vlog is a new type of film tourism that has been underexplored in the literature. This study aims to explore the key elements of daily vlogs that trigger a followers’ travel intention within the framework of enduring involvement. The study will highlight the affect-inspiring role of para-social relationships (PSR), extending the scope of film tourism research.

In Study 1, the objective was to investigate the essential components of enduring involvement in destination-life scenarios. This was accomplished through the analysis of qualitative data, including interview data collected from 15 participants and more than 20,000 words extracted from online blogs, barrages and comments. Additionally, Study 2 used 376 questionnaires to test the proposed structural model.

Within daily vlog-induced tourism, PSR assumes a pivotal role as a catalyst for evoking emotions. This phenomenon is interwoven with enduring involvement and has a direct impact on the determination of travel intention. Within the contextual framework of enduring involvement, constituents such as destination-life self-disclosure, situational resonance and affective belonging converge synergistically. These elements collectively underpin the process through which followers harness PSR as a driving force for nurturing travel intentions within the realm of daily vlog-induced tourism.

This study proposes the concept of daily vlog-induced tourism and emphasizes the emotion-inspiring role of PSR, to extend film tourism research to include daily vlogs. The study then explores the influencing factors of daily vlog-induced tourism under the framework of enduring involvement, providing a new understanding of enduring involvement in daily vlog-induced tourism.

日常视频博客是一种新型的电影旅游, 但文献中对它的研究还不够。本研究旨在持久卷入的框架内探讨日常视频博客触发追随者旅游意向的关键因素。本研究将强调辅助准社会关系的情感激励作用, 从而扩展电影旅游研究的范围。

研究1的目的是调查目的地生活场景中持久参与的基本要素。为此, 研究人员分析了定性数据, 包括从15名参与者那里收集的访谈数据, 以及从在线博客、弹幕（即时更新的互动评论系统）和评论中提取的 20,000 多字的数据。此外, 研究2利用 376 份调查问卷对所提出的结构模型进行了检验。

在由日常博客引发的旅游中, 准社会关系作为唤起情感的催化剂发挥着举足轻重的作用。这一现象与持久参与交织在一起, 并对旅游意向的产生产生直接影响。在持久参与的情境框架内, 目的地生活的自我披露、情境共鸣和情感归属等要素协同作用。这些要素共同支撑着追随者利用准社会关系的过程, 准社会关系在日常视频博客引发的旅游领域中是培育旅游意愿的驱动力。

本研究提出了“日常视频博客诱导旅游” 的概念, 并强调了准社会关系的情感激励作用, 从而将电影旅游研究扩展至日常微博。随后, 研究在持久参与的框架下探讨了日常视频博客诱发旅游的影响因素, 为日常视频博客诱发旅游中的持久参与提供了新的理解。

Los “vlogs” diarios son un nuevo tipo de turismo cinematográfico poco explorado en la bibliografía. Este estudio pretende explorar los elementos clave de los vlogs diarios que desencadenan la intención de viaje de los seguidores en el marco de la implicación duradera. El estudio destacará el papel inspirador de afecto de las relaciones para-sociales (RPS), ampliando el alcance de la investigación sobre el turismo cinematográfico.

En el Estudio 1, el objetivo era investigar los componentes esenciales de la implicación duradera en escenarios de vida en destino. Para ello se analizaron datos cualitativos, incluidos datos de entrevistas realizadas a 15 participantes y más de 20.000 palabras extraídas de blogs, “barrages” (un sistema de comentarios interactivos actualizados al instante) y comentarios. Además, el Estudio 2 utilizó 376 cuestionarios para poner a prueba el modelo estructural propuesto.

Dentro del turismo cotidiano inducido por los “vlogs”, la RSP asume un papel fundamental como catalizador para evocar emociones. Este fenómeno se entrelaza con la implicación duradera y tiene un impacto directo en la determinación de la intención de viaje. En el marco contextual de la implicación duradera convergen sinérgicamente elementos como la autodivulgación de la vida en el destino (AD), la resonancia situacional y la pertenencia afectiva. Estos elementos apuntalan colectivamente el proceso a través del cual los seguidores aprovechan el PSR como fuerza motriz para alimentar las intenciones de viaje en el ámbito del turismo cotidiano inducido por los “vlogs”.

Este estudio propone el concepto de turismo diario inducido por “vlogs” y hace hincapié en el papel inspirador de emociones del PSR, para ampliar la investigación sobre el turismo cinematográfico e incluir los “vlogs” diarios. A continuación, el estudio explora los factores que influyen en el turismo diario inducido por “vlogs” bajo el marco de la implicación duradera, proporcionando una nueva comprensión de la implicación duradera en el turismo diario inducido por “vlogs”.

This study investigates the influence of corporate income tax on two corporate financial decisions — dividend and capital structure policies, particularly for Shariah compliant companies in Malaysia.

The study considered data from a sample of 529 Malaysian listed companies from four industrial sectors from 2007–2021 (6,746 company-year observations, before eliminating outliers). Panel models such as Fixed Effect and Random effect models were used. The study specifically tested the effect of corporate income tax on dividend and capital structure policies for Shariah compliant companies (3,148 observations) and controlled for industrial sectors.

(1) Firms are mostly Shariah-compliant, less liquid, less profitable and smaller in size, (2) Broadly when analysed together, tax has no impact on debt-equity ratio while it has an impact on dividend per share, (3) However, when tested separately for Shariah compliant companies, the influence of effective tax on capital structure is very evident but not for dividend and (4) influence of industrial sector on the relationship between corporate tax and capital structure and dividend policy is significant. Results indicate that Shariah firms might be raising debt to gain tax advantage. Companies in general pay dividends to avoid reputational damage.

This study assumes that leverage and dividend policy decisions are the main outcomes of the changing tax policies, while it seems that there could be other important outcomes that can be tested in future research. The study also shows the changing tax regimes of different ASEAN countries but they have not been tested to see the differences between countries. It will be indeed interesting for future researchers to focus on this aspect.

The findings contribute to the literature on tax planning of the Shariah-compliant firms, a high growth business segment in the Asian context. The study discussed potential tax-based Islamic market product development.

This study aims to examine how digitalization affects the work efficiency of the Shariah Supervisory Board (SSB) in Islamic banks.

This study uses panel data analysis of annual report disclosures over the past 10 years. The authors have selected 79 Islamic banks for the period ranging from 2012 to 2021. The criteria for SSB efficiency used in this research are disclosure of Zakat and disclosure in the SSB report.

The econometric results show that digitalization has a positive effect on improving the work efficiency of the SSB in Islamic banks. Accordingly, the authors provide evidence that the higher the bank's digital engagement, the higher the quality of the SSB.

The findings highlight the need to improve the current understanding of SSB structures and governance mechanisms that can better assist Islamic banks in engaging in effective compliance with recent governance and accounting reforms. Moreover, Islamic banks are the most capable and appropriate to implement and activate digitalization because they are based on a vital root calling for development if there are executives believing in it, as well as legislation supporting and serving them.

This study aims to use a theoretical-based case study of two distinct ownership groups of the Jack Daniel’s brand to explore how rhetorical history (i.e. malleability of the past for strategic goals) may evoke and capitalize on different forms of nostalgia. Within, the authors configure four forms of nostalgia (i.e. personal, historical, collective and cultural) from the individual or collective interaction and level of direct experience one has with the past as lived or happened.

This study uses an historical research approach which involved the identification of primary and secondary sources, facility tour, source criticism and triangulation to create themes of rhetorical history infused with nostalgic narratives using compelling evidence through rich description of this fusion.

The findings reveal how nostalgia-driven narratives reflecting different collective longing for the re-creation of an American Paradise Lost used by Jack Daniel (i.e. the man) and later but differently by Brown-Forman. This study uncovers how the company’s inherited past was used rhetorically throughout its history, beginning with the nostalgic story of Jack Daniel and the distillery’s nostalgically choreographed location in Lynchburg, Tennessee. This study delves into this setting to highlight the importance of symbols, details, emotional appeals and communications for collective memory and identity development and to showcase the ways in which they are influenced by different types and forms of nostalgia.

This study adds to a limited number of studies focused on understanding the impact of founders on an organization’s brand and how that is malleable. This study responds to scholarly calls to study the influence of sequenced historical rhetoric on an organization and highlight the relevance of social emotions such as nostalgia for rhetorical history. Finally, the theoretical contribution involves the advancing and construction of a theory typology of nostalgia previously proposed by Havlena and Holak in 1996.