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Based on institutional theory, this paper aims to examine whether, and if so which, institutional forces influence the quality of China’s listed financial institutions’ (FIs) sustainability disclosures.

Using univariate statistical and multiple regression analyses, this study quantitatively examines the impacts of coercive pressure from the government and stock exchanges, imitation within subsectors and normative pressure from industry associations and regulators on the quality of China’s listed FIs’ sustainability disclosures. Assessment of the robustness of regression results uses panel random-effects and generalized methods of moments estimation.

Financial sector corporate social responsibility (CSR) disclosure quality did not increase dramatically following issue of the “Guiding Opinions on Establishing a Green Finance System.” However, a convergence in quality is found over time. State ownership concentration and state links to dominant shareholders negatively impact the quality of financial sector sustainability disclosures, whereas stock exchange index listing requirements and industry association reporting guidance have positive influences.

First, data availability limits the sample to listed financial firms with RKS quality scores. Thus, results may not be generalizable to the broader listed and unlisted financial sector. Second, this study only examines the influence of external forces based on institutional theory. However, internal institutional forces, such as corporate governance, may require examination. This study’s results indicate that coercive pressure, as represented by issue of the “Green Finance” policy, has not yet prompted the financial sector to improve reporting quality; however, normative pressure has had significant influence in influencing FIs’ CSR practices, with China’s banks potentially taking a leading role.

The financial sector has a lower direct environmental impact than traditional polluting industries and different operating and reporting structures, features often used to argue for its exclusion in prior studies. However, its indirect environmental impact via lending and investing activities is significant, suggesting evidence on the determinants of sustainability disclosure quality is required. This study uses evidence from China’s financial sector to reduce this gap in the literature.

This study aims to investigate the effects of graphite-MoS₂ composite solid lubricant on the tribological properties of copper-based bearing materials under dry conditions.

The mixture of Graphite-MoS₂ was inlaid in ZQSn6-6–3 tin bronze and ZQAl9-4 aluminum bronze matrix. These copper-embedded self-lubricating bearing materials were considered in friction pairs with 2Cr13 stainless steel, and their tribological properties were studied by using an MM200 wear test machine.

The results show that the friction coefficients and wear rates of copper-embedded self-lubricating bearing materials are lower than those of the ordinary copper-based bearing materials. The wear performance of the tin bronze inlaid self-lubricating bearing material is better than that of the aluminum bronze inlaid self-lubricating bearing material. The wear mechanism of the tin bronze bearing material is mainly adhesive wear, and that of the aluminum bronze bearing material is mainly grinding wear, oxidation wear and adhesive wear. The copper-embedded self-lubricating bearing materials had no obvious abrasion, whereas the aluminum bronze inlaid self-lubricating bearing material exhibited deep furrows and obvious abrasion under high loads.

These results are helpful for the application of copper-embedded self-lubricating bearing materials.

This paper aims to examine the voluntary disclosure practices of family and non-family listed firms and whether family firms have improved their disclosure practices following the introduction of the Principles of Good Corporate Governance and Best Practice Recommendations in 2003 in Australia.

Voluntary disclosures are measured by constructing an index specifically for this study. Such indexes consist of corporate governance disclosure, strategic disclosure and future disclosures. They are then regressed on firm-specific variables while controlling for family and non-family firms. A total of 60 family firms and 60 non-family firms in Australia are randomly chosen from 2001 to 2006 for examining their disclosure practices.

The research findings show that family firms disclose information voluntarily to signal to the market regarding their growth potentials and abide by government regulations to improve their reputation. Despite the fact that compliance with the Principles of Good Corporate Governance and Best Practice Recommendations was not compulsory, this paper finds that the recommendation encouraged family and non-family firms to disclose more corporate governance information.

The findings from this research will help investors and regulators make more strategic decisions on investments and regulations respectively in family firms.

There has been limited empirical evidence on the disclosure practices and their determinants of family firms in Australia. The study will thus significantly contribute to the current knowledge in this regard.

Drawing on the signaling theory and the relational exchange theory, this study investigates how buyer–supplier trust is influenced through the congruence and incongruence between blockchain and norm of solidarity. The moderating role of technology uncertainty is further examined.

Using a survey data of 110 Chinese firms, this study empirically tests not only the combined effect of blockchain and norm of solidarity on trust, but also how this combined effect is moderated by technology uncertainty. The proposed hypotheses are tested using the polynomial regression analysis and the response surface methodology.

The results suggest that trust increases along with an increasing congruence between blockchain and norm or solidarity, but in a diminishing rate (i.e. an inverted U-shaped relationship). Simultaneously, incongruence between blockchain and norm of solidarity can also guarantee sufficient trust (i.e. a U-shaped relationship). Moreover, technology uncertainty overturns the inverted U-shaped relationship between blockchain and norm of solidarity congruence on trust into a U-shaped relationship and nullifies the U-shaped relationship between blockchain and norm of solidarity incongruence on trust.

This study enriches supply chain governance literature by introducing the emerging blockchain governance and examining the blockchain governance's interplay with a conventional relational norm. The study emphasizes that the combined effects of these two are quite complex. Blockchain and norm of solidarity can offset each other’s limitations when both are at low to moderate levels. But simultaneous pursuit of both high blockchain and norm has only limited marginal benefits. Furthermore, the study also highlights the importance of technology uncertainty under which the combined effects between the two governance mechanisms vary. Collectively, the results provide nuanced insights into the design of supply chain governance portfolios in the digital era.

This paper aims to study the effects of MnO₂ on the ZnO–Bi₂O₃-based varistor prepared via flash sintering (FS)

MnO₂-doped ZnO–Bi₂O₃-based varistors were successfully prepared by the FS with a step-wise increase of the .current in 60 s at the furnace temperature <750°C under the direct current electric field of 300 V cm⁻¹. The FS process, microstructure and the electrical performance of ZnO–Bi₂O₃-based varistors were systematically investigated.

The doping of MnO₂ significantly decreased the onset temperature of FS and improved the electrical performance of FS ZnO varistor ceramic. The sample with 0.5 mol% MnO₂ doping shows the highest improvement, with the nonlinear coefficient of 18, the leakage current of 16.82 µA, the threshold voltage of 459 V/mm and the dielectric constant of 1,221 at 1 kHz.

FS is a wonderful technology to enhance ZnO varistors for its low energy consumption, and a short sintering time can reduce grain growth and inhabit Bi₂O₃ volatilize, yet few research studies work on that. In this research, the authors analyzed the FS process and improved the electrical characteristics through MnO₂ doping.

Drawing upon the theory of communication visibility, this research intends to investigate the direct effect of enterprise social media (ESM) usage on team members’ knowledge creation capability (KCC) and the mediating effects of psychological safety and team identification. In addition, it aims to untangle how the efficacy of ESM usage varies between pre- and post-COVID-19 periods.

Using two-wave survey data from 240 members nested within 60 teams, this study utilizes a multilevel approach to test the proposed hypotheses.

We discover that ESM usage enhances team members’ KCC. More importantly, the results show that psychological safety and team identification mediate the ESM–KCC linkage. Interestingly, we further find that the impacts of ESM usage on team members’ KCC, psychological safety, and team identification are stronger in the pre-COVID-19 period than those in the post-COVID-19 period.

This research sheds light on the ESM literature by unraveling the mechanisms of psychological safety and team identification underlying the linkage between ESM usage and team members’ KCC. Moreover, it advances our understanding of the differential efficacy of ESM usage in pre- and post-COVID-19 periods.

The purpose of this paper on the one hand is to reduce the sintering temperature, shorten the sintering time and improve the electrical properties of the sample through the two-step flash sintering method and on the other hand is to study the effect of electric field on the phase structure, microstructure and electrical properties of the flash sintering sample.

In this paper, (Mg_1/3Ta_2/3)_0.01Ti_0.99O₂ giant dielectric ceramics were prepared by conventional sintering and two-step flash sintering, respectively. Further, the effect of electric field (600–750 V/cm) on the electrical properties of (Mg_1/3Ta_2/3)_0.01Ti_0.99O₂ giant dielectric ceramics was studied.

The results show that compared with the conventional sintering, the sintering temperature of the two-step flash sintering can be reduced by 200°C and the sintering time can be shortened by 12 times. All sintered samples were single rutile TiO₂ structure. Compared with conventional sintering, two-step flash sintering samples have finer grain size. The two-step flash sintered sample has similar dielectric properties to the conventional sintered sample. The dielectric constant of flash sintered samples decreases with the increase of electric field. When the electric field is 700 V/cm, the ceramic sample has the optimal dielectric properties, where the dielectric constant is approximately 5.5 × 10³ and the dielectric loss is about 0.18 at 1 kHz. Impedance spectroscopy analysis shows that the excellent dielectric properties are attributed to the internal barrier layer capacitance model.

This paper not only provides a new method for the preparation of co-doped TiO₂ giant dielectric ceramics but also has great potential in greatly improving efficiency and saving energy.

Adopting the theory of planned behavior, this study attempts to investigate how subjective norms in the supply chain influence a firm's green innovation and how such influences are contingent upon the firm's internal and external factors (i.e. flexibility orientation and environmental dynamism). Two types of subjective norms are examined, i.e. injunctive norms (what supply chain partners say) and descriptive norms (what supply chain partners do).

Using survey data of 178 Chinese small and medium-sized manufacturers, we employ hierarchical linear regression to test the proposed hypotheses.

Our results indicate that both injunctive and descriptive norms are instrumental in stimulating firms to take actions on green innovation. Moreover, the flexibility orientation of a firm can strengthen the effect of descriptive norms. It is also observed that environmental dynamism weakens the efficacy of injunctive norms but strengthens that of descriptive norms on green innovation.

This study is among the first to apply the theory of planned behavior to explain the microfoundations of focal firm's green innovation and distinguish two types of subjective norms in the supply chain. In addition, it extends the theory of planned behavior by revealing internal and external contingent factors (i.e. flexibility orientation and environmental dynamism) of the relationship between subjective norms and firm behaviors.

The purpose of this paper is to examine the relationship between accounting conservatism, corporate governance and political connection in listed firms in Malaysia where political influence plays a significant role in the capital market and in many business dealings.

By utilizing 824 firm-year observations comprising large listed companies over a period of four years from 2004, this study uses ordinary least squares regression models to investigate the relationship between accounting conservatism, corporate governance and political connections in Malaysia. Multiple measures of conservatism developed by Basu (1997) and Khan and Watts (2009) are employed.

The results show evidence of accounting conservatism (bad news being recognized earlier than good news) in Malaysia. Further, the results reveal that better corporate governance structure in terms of board independence is positively associated with accounting conservatism while management ownership is negatively associated with it. However, political connection has a negative moderating effect on the positive relationship between accounting conservatism and board independence. The results also suggest political connections have a positive association with firm’s future performance.

This study is the first in investigating the effect of political connections on accounting conservatism in Malaysian context and how political connections negatively affect the monitoring role of the corporate boards. By directly measuring political connection and controlling for various corporate governance mechanisms and firm-specific attributes, this study contributes to enhance the authors’ understanding of the political influence in financial reporting quality and firm performance in an emerging market setting.

The aim of this study is to report the effect of different content of calcium oxide on the process of electromelting magnesia.

The process of molten magnesia was analyzed by finite element simulation and proved by scanning electron microscope.

The results show that with the increase of CaO content, the maximum temperature appreciation increases from 3,616°C To 3,729°C, showing an approximate nonlinear evolution. Low thermal conductivity and low specific heat of CaO result in higher temperature. With the increase of CaO content and temperature, the maximum flow velocity of MgO slag increases from 0.043 to 1.34 mm/s. Under different initial CaO contents, the distribution trend of CaO volume fraction is basically the same, and the CaO volume fraction is evenly distributed between 50 and 225 mm in the furnace.

The influence of different contents of impurity calcium oxide on the process of electromelting magnesia was analyzed and a theoretical system was established.