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The aim of this paper is to explore the relationship between digital transformation and corporate fraud.

This paper uses panel data of Chinese listed corporations from 2010 to 2021 and captures digital transformation from the perspectives of awareness and investment by extracting related content from annual reports. Our work investigates whether and how digital transformation influences corporate fraud and examines the moderating effects of the legal environment, media environment and privacy concerns.

Our findings show that digital transformation, captured either from awareness or actual investment, can significantly alleviate corporate fraud. Our results are robust in a set of endogeneity tests and robustness checks. Additionally, we confirm that digital transformation alleviates corporate fraud through two mechanisms: improving internal monitoring and boosting information flow. Additionally, this alleviating effect is more pronounced for corporations with fewer privacy concerns and in worse legal and media environments.

Our findings provide insights for policymakers to motivate corporations to engage in digital transformation for fraud prevention. We also offer guidelines for corporations to improve their awareness and actual investments in digital transformation and take advantage of its governance effect in preventing corporate fraud.

Overall, we highlight the governance role of digital transformation in alleviating corporate fraud and provide policy implications for regulators in emerging economies to regard digital transformation as an effective tool for fraud prevention.

Although the importance of network embeddedness attracted much attention in recent years, the interpretations of the underlying mechanism almost focus on the positive effects and neglect the potential negative aspects. This paper aims to use Chinese listed manufacturing enterprises, in the perspective of network embeddedness, to analyze whether resource curse effects exist in strategic networks of enterprises.

This paper examines the resource curse effect that exists in enterprise networks through analysis of enterprise’s total factors productivity compared with those of its industry peers with different degrees of embeddedness. This paper then uses several different methods, such as clustered fixed and random effect model, core and peripheral model, and generalized method of moments estimation in endogenous checks, to detect network curse effects and reveal three potential mechanisms, including overinvestment, extra maintaining cost and innovation extrusion.

This paper finds that excessive network embeddedness hinders continuous improvement of productivity, which is derived from three mechanisms: excessive network embeddedness makes information redundancy among enterprises, and the imitate-follow effect makes excessive investment seriously; enterprises have to encounter more problems and difficulties, such as information coordination and benefit negotiation, to maintain network relationship, which leads to extra cost; enterprises with abundant network resources may tend to more emphasis on marketable operational abilities, resulting in resource decentralization and less investment on innovation, which is finally not beneficial to productivity improvement in the long run.

Compared with previous literatures, this paper not only enriches the understanding of negative mechanisms in enterprise`s network embeddedness, but also unfolds the inconsistency of network embeddedness effects in practice and finds new evidence that the two types of network embeddedness are consistent in certain circumstances.

Based on the business network view and cultural friction theory, this study aims to construct a theoretical model of the cultural friction effect and its mechanism of action during the transformation of Chinese enterprises from outsiders to insiders with equal and legitimate competitive status.

Data including cross-border M&As of Chinese enterprises in 17 major countries or regions and domestic M&As in China and host countries from 1982 to 2016 were used to test the hypotheses.

This study finds that the presence of cultural friction in cross-border M&As diminishes the probability that Chinese firms will adopt a more rapid pace of entry into the core position of the host country's business network.

First, this study has theoretical implications for studying Chinese firms' cross-border M&As from the perspective of the host country. Second, the theoretical construction of this paper reveals the double meaning from outsidership to insidership. Third, this study responds to the academic initiative that a more comprehensive and appropriate study should include factors such as the structural characteristics of the home or host market and stakeholders.

Although the importance of green supplier integration (GSI) has been recognized, the knowledge of how it can be enhanced is still limited. Using insights from transaction cost and resource dependence theories, this paper aims to explore how to balance coercive and non-coercive powers to enhance GSI and the mediating role of relationship commitment and the moderating role of relationship closeness.

To validate the hypotheses, this study conducted hierarchical regression analysis and bootstrapping using the survey data collected from 206 Chinese manufacturers.

The results indicate that coercive power undermines normative commitment, while non-coercive power promotes normative and instrumental commitments. Both normative and instrumental commitments enhance GSI. Normative commitment mediates the impacts of coercive and non-coercive powers on GSI, while instrumental commitment only mediates the impact of non-coercive power on GSI. Moreover, supplier trust and dependence negatively moderate the positive link between instrumental commitment and GSI.

Executives should carefully balance coercive and non-coercive powers to encourage firms to maintain good relationships with suppliers and develop common environmental values under different mediating effects of normative and instrumental commitments. However, they should also be aware that high level of trust and dependence can affect the impacts of powers.

This study contributes to GSI literature by opening the “black box” between power and GSI and verifying its boundary conditions.

To solve several “inorganic” problems generated recently by community development in China (e.g., waste of social resources, environmental pollution, and decreased economic energy efficiency), focus should be on improving the community traffic organic micro-circulation system. As a historic and mixed functional urban community, the micro-circulation system of Xi'an Railway Bureau exhibits representativeness and complexity. Based on existing research results and years of follow-up investigations, which concentrate on circulation patterns and inherent organic development requirements of the community traffic micro-circulation system, this paper builds an evaluation index system. Value function method was used to implement the index factor quantitative analysis and comprehensive evaluation. Several related strategies were proposed to improve the organic micro-circulation system of the community, which is based on the analysis of the evaluation, in order to adopt the trend in both increasing urban development and stock updating. The analysis results demonstrate that it is necessary to present guiding renewal strategies on community land, road, people, and the environment for those mixed functional communities which use progressive renewed mode. It compensates the problems of overly strong export-oriented system, which is caused by the lack of organic traffic micro-circulation, so as to achieve the selective opening of community external. The study mainly highlights the significance of the systematic analysis of evaluation in influencing strategies on community renewal.

The purpose of this paper is to discover the underlying motivations of Chinese wine consumption.

Qualitative focus group interviews were performed on 36 Chinese wine consumers and four focus groups were performed, with participants segmented into groups based on age and gender.

The main findings were that Chinese wine consumers are influenced by face and status. These issues may be affecting their wine consumption behaviours, particularly related to anomalous behaviours such as mixing red wine with lemonade and the rationale for the preference of cork‐closed wine bottles. Furthermore, the notion of wine consumption for health‐related purposes was uncovered and a linkage found with traditional Chinese medicine.

While research has been conducted on Chinese wine consumers, this paper attempts to uncover the underlying motivations for consumption and finds a linkage between wine consumption and traditional Chinese medicine. Furthermore, this paper links the traditions and beliefs of traditional Chinese medicine with a product category other than food or medicine.

This paper reviews scientific publications in the field of logistics underlying cross-border e-commerce (CBEC) to China. A focus on the role played in this complex process by other countries of the Greater China is carried out. The purpose of this paper is to outline directions for future research to encourage CBEC development.

The review is based on 32 papers published from 2002 to 2016 in international peer-reviewed journals or proceedings of international conferences, retrieved from bibliographic databases and science search engines.

CBEC to China is gaining increasing interest, as shown by the rising amount of publications from 2013 onwards. Within these contributions, however, studies specifically investigating the relation between logistics and e-commerce, commonly acknowledged as critical, seem to lack. Many contributions are descriptive and do not provide specific insights on how to manage the complexities of CBEC logistics in this region. Stemming from the review, a set of possible development areas are identified, including distribution network design, i.e. deciding how to shape the CBEC distribution structure, and logistics outsourcing, i.e. determining whether to manage logistics activities in-house or through third parties.

To the extent of the authors’ knowledge, this paper is the first one to classify the existing body of knowledge on logistics supporting CBEC. Its main contribution is the critical identification of current research gaps and the proposal of key themes for future research. From a managerial perspective, it helps export and logistics managers identify the key challenges of managing CBEC logistics to Greater China.

This study aims to analyze Chinese and Western visitors’ on‐line reviews of Shenzhen under five dimensions: catering, accommodation, transportation, travel and shopping.

This study used a multidimensional discourse analysis to assess visitors’ experience, perception and emotional evaluations of Shenzhen in reviews on TripAdvisor.com.

The findings suggest that both Chinese and Western visitors show positive perceptions of Shenzhen’s transportation convenience and options and show great interest in folk culture. Both groups focus on shopping, service and price but believe that the prices in Shenzhen are high.

The classification of reviews highlights tourism elements in Shenzhen, which can offer implications for destination image formation for similar destinations.

This study offers suggestions on how to build an appealing destination that meets both Chinese and Western tourists’ needs.

This study enriches the theory of tourism image perception of Shenzhen as it relates to language and culture.

This study offers implications on building an appealing destination that meets Chinese and Western tourists’ expectations.

深圳目的地形象感知：基于中西方游客在线评论的话语分析

摘要

本研究从餐饮、住宿、交通、旅游、购物五个维度分析中西方游客对深圳的评价。

本研究采用多维语篇分析来评估访问者对深圳的体验、感知和情感评价。

调查结果表明, 中国和西方游客对深圳的交通便利和选择都表现出积极的看法, 并对民俗文化表现出浓厚的兴趣。两组都关注购物、服务和价格, 但认为深圳的物价偏高。

评论的分类突出了深圳的旅游元素，可以为相似目的地形象的构建提供启示。

本研究丰富了深圳旅游形象感知与语言相关的理论。它为建设一个满足中国和西方游客期望的吸引人的目的地提供了启示。

旅游目的地形象, 话语分析, 深圳, 多维话语分析, 中西方游客

文章类型： 研究型论文

The paper seeks to attempt to solve a decision‐making problem for breeding target character shown as an interval number.

A new comprehensive evaluation method is proposed based on similarity‐difference theory and interval number theory. Data from Winter Wheat Group I Variety Regional Test in Henan Province in 2009‐2010 were analysed using the proposed method.

The results showed that Zhou 99233 was a good variety; Yuxhan No. 7, An 05‐28, Xun K8, Jinyumai 378 and Zhoumai 18 were better ones; 08 luo 36,and Xuke 718 ordinary ones, and others worse ones. Based on this, the feasibility of the method was discussed. It showed that the proposed method had some obvious merits, such as simple arithmetic, convenient operation, flexible and practical, fast and effective.

The application of a live example indicated that its evaluation effect was satisfactory.

The paper succeeds in solving a decision‐making problem for breeding target character shown as an interval number.