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The purpose of this paper is to investigate the impact of two dimensions of technological relatedness, namely technological similarity and complementarity, on collaborative performance, plus the mediating role of collaboration network stickiness and the moderating role of partner expertise and geographical distance in interfirm collaboration contexts.

This study takes Chinese Scientific and Technological Achievements (STA) of inter-firm collaboration in five high-tech fields in 2010–2020 as the sample and uses OLS regression to test the hypothesis.

Technological similarity and complementarity positively affect collaborative performance. Partner expertise negatively moderates the relationship between similarity, complementarity and collaborative performance. Geographical distance positively moderates the relationship between similarity and collaborative performance while negatively moderates that between complementarity and collaborative performance. Collaboration network stickiness partly mediates the relationship between similarity and collaborative performance.

This study expands literature on inter-firm collaboration, especially research on the antecedents of collaborative performance. Moreover, this study not only compensates for lack of empirical analysis in partner selection research, but also utilizes second-hand data to enhance the objectivity of analysis. Additionally, we enrich the research on the moderating role of partner expertise and geographical distance as well as the mediating role of collaboration network stickiness.

This paper aims to analyse how the supreme audit institution (SAI) monitors related party transactions (RPTs) in the Brazilian public sector. It considers definitions and disclosure policies of RPTs by international accounting and auditing standards and their evolution since 1980.

Based on archival research on international standards and using an interpretive approach, the authors investigated definitions and disclosure policies. Using a topic model based on latent Dirichlet allocation, the authors performed a content analysis on over 59,000 SAI decisions to assess how the SAI monitors RPTs.

The SAI investigates nepotism (a kind of RPT) and conflicts of interest up to eight times more frequently than related parties. Brazilian laws prevent nepotism and conflicts of interest, but not RPTs in general. Indeed, Brazilian public-sector accounting standards have not converged towards IPSAS 20, and ISSAI 1550 does not adjust auditing procedures to suit the public sector.

The SAI follows a legalistic auditing approach, indicating a need for regulation of related public-sector parties to improve surveillance. In addition to Brazil, other code law countries might face similar circumstances.

Public-sector RPTs are an under-investigated field, calling for attention by academics and standard-setters. Text mining and latent Dirichlet allocation, while mature techniques, are underexplored in accounting and auditing studies. Additionally, the Python script created to analyse the audit reports is available at Mendeley Data and may be used to perform similar analyses with minor adaptations.

The purpose of this paper is to shed light on the relationship between the adoption of Social Accountability 8000 (SA8000) – which is considered the most important ethical certification standard – and firm performance, building on agency and contingency theories.

The authors analyse secondary longitudinal balance sheet data of listed firms employing a rigorous event-study approach and compare SA8000-certified companies to different control groups based on three matching criteria, i.e., industry, size, and pre-certification performance. The authors then study the moderating effects of the cultural features, the country’s development level, and the labour intensity on the causal relationship through multiple regression methods.

The authors find that SA8000 certification positively affects labour productivity and sales performance but has no effect on profitability. Furthermore, the study supports that the relationship between SA8000 and profitability is moderated by two cultural features of the home country of the firms (i.e. power distance and uncertainty avoidance).

This is the first study, which empirically tests the effects of the ethical certification SA8000 on firm performance using a cross-country sample. In addition, the authors contribute to the wider debate on the effects of corporate social responsibility practices on firm performance.

Ports, as one of the important links between different modes of transport within the logistics chain, have special essence since their efficiency and competitiveness will certainly have an impact on the chain, and hence the national and regional economy. Vietnam, as a developing country gradually integrating into the regional and global economy, is rationalizing its economic sectors, including transportation. In this environment, ports play a vital role for the purpose of achieving comparative advantages in the international market. However, the Vietnamese port system is burdened with outdated work practices, low efficiency and poor competitiveness compared to other ports in the region. This paper identifies some of the problems in the Vietnamese port system and proposes strategies to address them.

Effective inventory management is crucial for SMEs due to limited resources and higher risks like cash flow, storage space, and stockouts. Hence, the aim is to explore how technology and know-how can be integrated with inventory practices and impact operational performance.

The basis of the analysis was collecting papers from a wide range of databases, which included Scopus, Web of Science, and Google Scholar. In the first phase of the process, a search string with as many as nine related keywords was used to obtain 175 papers. It further filtered them based on their titles and abstracts to retain 95 papers that were included for thorough analysis.

The study introduced innovative methods of measuring inventory practices by exploring the impact of know-how. It is the first of its kind to identify and demonstrate how technical, technological, and behavioral know-how can influence inventory management practices and ultimately impact the performance of emerging SMEs. This study stands out for its comprehensive approach, which covers traditional and modern inventory management technologies in a single study.

The study provides valuable insights into the interplay between technical, technological, and behavioral know-how in inventory management practices and their effects on the performance of emerging SMEs in Industry 5.0 in the light of RBV theory.

The RBV theory and the Industry 5.0 paradigm are used in this study to explore how developing SMEs' inventory management practices influence their performance. This study investigates the effects of traditional and modern inventory management systems on business performance. Incorporating RBV theory with the Industry 5.0 framework investigates firm-specific resources and technological advances in the current industrial revolution. This unique technique advances the literature on inventory management and has industry implications.

A finite element method based on the Eulerian velocity correction method has been used to analyse the laminar natural convection in an annular cavity. Unsteady, incompressible, axisymmetric Navier‐Stokes equations have been made use of. Different radius ratios of the annular cavity have been considered to investigate the effect of the radius of curvature on the heat transfer coefficient.

This study aims to examine whether global gold futures returns volatilities and trading activities are threshold cointegrated.

This study considers 11 gold futures markets, including 3 developed futures markets and 8 developing futures markets. This study also analyzes futures trading activities for speculators and hedgers. This study uses a nonlinear threshold vector error correction model (TVECM) and a threshold Lagrange multiplier (LM) test proposed by Hansen and Seo (2002).

The findings show that global gold futures return volatilities (FRV) and trading activities are not always threshold cointegrated. Most developed futures markets exhibit threshold cointegrated of gold FRV and trading activities for speculators and hedgers, whereas some developing futures markets exhibit threshold cointegrated. It suggests that speculators and hedgers trading activity conveys valuable information about changes in market volatility dynamics. On the other hand, responses to error-correction effect among gold FRV and trading activities for speculators and hedgers are dramatically different for developed and developing gold futures markets, respectively, particular in the unusual regime.

Research results show that threshold cointegration between global gold FRV and trading activities matters but not always. Thus, threshold relations have improved the authors’ understanding of global gold futures price discovery process with a threshold. For research limitations, this study uses only near month futures contracts, as it contains more information but not using far month contracts.

The findings may have important trading implications with additional insights in a(n) (un)usual regime further regulation may be detrimental to the price responsiveness in futures markets if increased price volatility and trading volume are attributed to liquid and efficient markets.

The findings may have important policy implications with additional insights. For example, in a(n) (un)usual regime greater regulatory restrictions may be warranted to decrease market inefficiencies if increased price fluctuations are caused by increased trading volume. Policymakers could enhance futures trading liquidity or restrict speculating positions.

This study examines whether global gold futures returns volatilities and trading activities are threshold cointegrated by using a nonlinear TVECM. The authors detect that some global gold futures returns volatilities and trading activities are threshold cointegrated but some are not. Hence, the findings determine whether the volatility–volume threshold relation holds across countries and investigate the determinants of cross-country differences in different traders.

Customer referral programs (CRPs) are popular; however, they often generate low referral rates. The authors propose that certain CRP referral tasks may hinder consumers’ referral likelihood. This study aims to explore the effects of referral tasks (communication content and approach) on customers’ referral likelihood on social platforms and the role of self-construal.

This study establishes a theoretical model based on online social platforms and conducts three scenario-based experiments. The authors obtain data from consumers on Sojump platform and test the hypotheses using analysis of variance (ANOVA) analysis and mediation analysis in SPSS. The valid sample sizes for these three experiments are 288, 203 and 214, respectively.

Three experimental studies indicate that communication content and approach have a significant effect on referral likelihood. Furthermore, the effect of communication content on referral likelihood depends on the communication approach. Self-construal plays a moderating role in the effect of communication content and approach on perceived social costs.

CRPs typically involve tasks and rewards; consumers are asked to complete a referral task and then receive a reward. Both tasks and rewards can affect an individual’s willingness to participate; however, existing studies on CRP focus primarily on the reward component. To the best of the authors’ knowledge, this is the first study to systematically investigate the role of referral tasks (communication content and approach) in CRPs. The authors extend the related research by examining the impact of referral tasks on consumers’ willingness to recommend. In addition, this study introduces self-construal into CRPs research.

The purpose of this paper is to examine how board compensation and holdings are related to mutual fund expense ratios. Previous studies find that compensation and expense ratios are positively correlated and argue that this relationship is potential evidence of rent sharing, whereby excessively compensated boards fail to negotiate with fund managers for lower shareholder fees.

Using a dataset of US open‐end mutual funds, the author examines how geographic‐based salary data, director profession, director fund holdings and fund returns might explain the relationship between compensation and fees.

The results provide additional support for potential rent sharing between fund managers and directors and are robust to alternative measures of director compensation, fund sales loads, director holdings and fund returns.

The findings are limited by the sample size and the lack of time series data of the hand‐collected dataset. Data are collected from 598 funds in the year 2003.

These findings suggest that mutual fund expense ratios may be affected by potential agency costs.

Mutual fund regulatory focus has been predominantly focused on the independence of board chairmen, but this study shows that compensation may also be a significant contributor to fund governance.

This study is unique in its recent focus on fund expense ratios and board compensation and examining potential explanations for this relationship.

The purpose of this paper is to provide the historical background of genealogical records and analyze the value of Chinese genealogical research through the study of names and genealogical resources.

The paper examines the historical evolution and value of Chinese genealogical records, with the focus on researching the Islamic Chinese names used by the people living in Guilin. The highlight of this paper includes the analysis and evolution of the Islamic Chinese names commonly adopted by the local people in Guilin. It concludes with the recommendations on emphasizing and making the best use of genealogical records to enhance the research value of Chinese overseas studies.

The paper covers the history of Islam and describes how the religion was introduced into China, as well as Muslims' ethnicity and identity. It also places focus on the importance of building a research collection in Asian history and Chinese genealogy.

This research study has a strong subject focus on Chinese genealogy, Asian history, and Islamic Chinese surnames. It is a narrow field that few researchers have delved into.

The results of this study will assist students, researchers, and the general public in tracing the origin of their surnames and developing their interest in the social and historical value of Chinese local history and genealogies.

The study of Chinese surnames is, by itself, a particular field for researching the social and political implications of contemporary Chinese society during the time the family members lived.

Very little research has been done in the area of Chinese local history and genealogy. The paper would be of value to researchers such as historians, sociologists, ethnologists and archaeologists, as well as students and anyone interested in researching a surname origin, its history and evolution.