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The purpose of this paper is to investigate and review the impact of the use of statistical quality control (SQC) development and analytical and numerical methods on average run length for econometric applications.

This study used several academic databases to survey and analyze the literature on SQC tools, their characteristics and applications. The surveys covered both parametric and nonparametric SQC.

This survey paper reviews the literature both control charts and methodology to evaluate an average run length (ARL) which the SQC charts can be applied to any data. Because of the nonparametric control chart is an alternative effective to standard control charts. The mixed nonparametric control chart can overcome the assumption of normality and independence. In addition, there are several analytical and numerical methods for determining the ARL, those of methods; Markov Chain, Martingales, Numerical Integral Equation and Explicit formulas which use less time consuming but accuracy. New ideas of mixed parametric and nonparametric control charts are effective alternatives for econometric applications.

In terms of mixed nonparametric control charts, this can be applied to all data which no limitation in using of the proposed control chart. In particular, the data consist of volatility and fluctuation usually occurred in econometric solutions. Furthermore, to find the ARL as a performance measure, an explicit formula for the ARL of time series data can be derived using the integral equation and its accuracy can be verified using the numerical integral equation.

This study explores whether the peer effects of internationalization exist within the subdivision industry of enterprises in the engineering field and assesses the imitation paths for the peer engineering enterprises within the industry when implementing internationalization strategies under the peer effects.

This study collected secondary and objective data on 38 Chinese engineering enterprises from the Engineering News-Record's list of the top 250 international contractors between 2013 and 2021. It employed a regression analysis to test the research hypotheses.

The findings reveal that in the process of internationalization: (1) peer effects exist within the subdivision industry of internationalization of engineering enterprises; (2) engineering enterprises within the same industry and region imitate each other; (3) non-state-owned engineering enterprises imitate state-owned engineering enterprises within the same industry; and (4) in the industry follower–leader imitation process, industry followers imitate leaders according to enterprise size and return on assets.

The results contribute to a better understanding of how peer effects influence engineering enterprises' internationalization process. This study also proposes imitation paths based on the law of imitation to provide recommendations for engineering enterprises' better development in the international market.

Consistent with the metaphor of narcissists as “emotional vampires” who leave their victims emotionally drained and devoid of energy, this research suggests that certain factors, such as subjective norms, perceived behavioral control, and religious beliefs, can reduce the level of narcissistic behavior in organizations. Drawing from the theory of planned behavior (TPB) and self-regulation theory, the current study evaluates the moderating role of Islamic religiosity in the relationship between subjective norms and the intention to behave narcissistically. In addition, this study examines the moderating role of afterlife belief in the relationship between perceived behavioral control and the intention to behave narcissistically.

The research hypotheses were tested using two-wave survey data collected from managers of 103 service organizations (Study 1) and 323 employees of four service organizations (Study 2). This research applies structural equation modeling (SEM) to examine the proposed model using SmartPLS 3 software.

Islamic religiosity had a negative moderating role in the relationship between subjective norms and the intention to behave narcissistically (Study 1 and Study 2). In addition, subjective norms and perceived behavioral control had significant positive effects on the intention to engage in narcissistic behavior among managers (Study 1). However, perceived behavioral control had no significant effect on the intention to engage in narcissistic behavior among employees (Study 2).

The current study not only tests the applicability of the TPB to narcissistic behaviors in Islamic organizations, but it also extends the classic TPB framework by including two moderating variables – Islamic religiosity and afterlife belief.

We are the first to investigate the relationship between seasoned equity offerings (SEOs) and anchoring on historical high prices in China.

We use the ratio of the recent closing price to its historical high in the previous 12–60 months (anchoring-high-price ratio) to study its impact on the market timing of SEOs.

Empirical results show that the anchoring-high-price ratio significantly and positively affects the probability of additional stock issuances. Contrary to the USA market, the Chinese stock market reacts negatively to the SEOs at historical highs. Moreover, the anchoring-high-price ratio exacerbates the negative effect of announcements and leads to long-term underperformance. Finally, we investigate the impact of the anchoring-high-price ratio on a company’s capital structure, showing that the additional issuance anchoring on historical highs reduces the company’s leverage ratio in the long run. Overall, our findings support the anchoring theory and can help understand better the anchoring behavior of managers and the company’s decision on additional stock issuances.

We are the first to use the anchoring-high-price ratio to study the timing of SEOs. We find that the anchoring-high-price ratio positively affects the probability of SEOs. Unlike the USA, the Chinese stock market reacts negatively to SEOs at high prices. SEOs anchoring on historical highs reduce a firm’s leverage ratio in the long run. Finally, our results support the anchoring theory.

Drawing on the moral foundations theory (MFT), we examine what nonprofit organizations (NPOs) discuss and how NPOs engage in gun-related issues on Twitter. Specifically, we explore latent topics and embedded moral values (i.e. care, fairness, loyalty, authority, and sanctity) in NPOs’ tweets and investigate the effects of the latent topics and moral values on invoking public engagement.

Data were retrieved by the Twint Python and the rtweet R packages. Finally, 5,041 tweets posted by 679 NPOs were analyzed via unsupervised topic modeling and the extended moral foundations dictionary (eMFD). Negative binomial regression analysis was employed for statistical analysis.

NPOs’ engagement in gun-related issues mainly focuses on laws and policies, calling for action and collaborations, and school safety. All five moral foundations are more salient in the cluster of laws and policies. When NPOs discuss the above-mentioned three topics, the public is less likely to like or retweet NPOs’ messages. In contrast, NPOs’ messages with the sanctity foundation are most likely to receive likes and retweets from the public. The fairness foundation interacts with Cluster 3 of school safety on the number of likes.

This study enhances the understanding of gun-related social media discussions by identifying the crucial involvement of NPOs as major stakeholders. In addition, our study enriches the existing literature on NPOs’ social media communication by including moral values and their moral-emotional effects on public engagement. Finally, our study validates the eMFD dictionary and broadens its applicability to gun-related topics.

This study is motivated to provide a theoretically informed, data-driven assessment of the consequences associated with the participation of non-human bots in social accountability movements; specifically, the anti-inequality/anti-corporate #OccupyWallStreet conversation stream on Twitter.

A latent Dirichlet allocation (LDA) topic modeling approach as well as XGBoost machine learning algorithms are applied to a dataset of 9.2 million #OccupyWallStreet tweets in order to analyze not only how the speech patterns of bots differ from other participants but also how bot participation impacts the trajectory of the aggregate social accountability conversation stream. The authors consider two research questions: (1) do bots speak differently than non-bots and (2) does bot participation influence the conversation stream.

The results indicate that bots do speak differently than non-bots and that bots exert both weak form and strong form influence. Bots also steadily become more prevalent. At the same time, the results show that bots also learn from and adapt their speaking patterns to emphasize the topics that are important to non-bots and that non-bots continue to speak about their initial topics.

These findings help improve understanding of the consequences of bot participation within social media-based democratic dialogic processes. The analyses also raise important questions about the increasing importance of apparently nonhuman actors within different spheres of social life.

The current study is the first, to the authors’ knowledge, that uses a theoretically informed Big Data approach to simultaneously consider the micro details and aggregate consequences of bot participation within social media-based dialogic social accountability processes.

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

We examine how superstition shapes corporate tax avoidance and do so by taking a risk perspective and focusing on the zodiac-year belief prevalent in China.

We adopt a difference-in-differences research design to compare the degree of corporate tax avoidance in the CEOs’ zodiac year with that in the adjacent years. We do propensity-score matching to form a sample of Chinese listed firms for the regression analysis.

We find causal evidence that firms exhibit a greater magnitude of tax avoidance in the CEOs’ zodiac years, a result attributable to relatively weak tax enforcement in the Chinese context. We also find that the zodiac-year effect on corporate tax avoidance is more pronounced for firms with tight financial constraints, firms with high business risk, firms headquartered in regions with a high degree of superstition and non-state-owned firms.

This study is the first to show that superstition is a determinant factor of tax avoidance and contributes to the tax literature by shedding light on the behavioral risk factors that shape corporate tax avoidance. We take the perspective of CEOs’ risk appetite to analyze how tax avoidance is influenced by the CEOs’ trade-off between the costs and benefits of avoiding taxes. Our results suggest that, when CEOs are more risk-averse, they attach more importance to financial risk than the risk of reputational losses and litigation associated with corporate tax avoidance. The findings imply that tax avoidance can be curbed by increasing (or decreasing) the tax (financial) risk confronting the CEOs.

This paper aims to examine the direct impacts of marketing resources and marketing activities on several business performance indicators in the banking industry and the indirect effects through customer-based brand equity.

We use a holistic empirical approach based on resource-based view and marketing productivity chain. The main study consists of a secondary analysis using quarterly data of fourteen banks over four years. We analyze the data using fixed-effect panel data regression, namely seemingly unrelated regressions.

We find that customer-based brand equity is one of the most influential factors on business performance. Moreover, the indirect effect through customer-based brand equity should be considered in improving business performance. Marketing-related financial resources positively impact customer-based brand equity and business performance. Regarding marketing activities, pricing strategies affect the bank preferences of customers, which in turn affect the growth of deposit volumes and churn rates. Additionally, the number of bank branches positively impacts business performance. Advertising spending on different media has differentiated impacts on the performance indicators; thus, the allocation of advertising budget and advertising planning are critical.

This study examines the inter-relationships among marketing resources, marketing activities, consumer response through brand equity and marketing performance. This study contributes to the literature by integrating the resource-based view and the marketing productivity chain to analyze the inter-relationships using panel data and several sector-related metrics. This study provides valuable insights to decision-makers in the banking industry.

This paper aims to examine the relationship between Shariah compliance and corporate capital structure decisions. This study explores the variation of capital structure speed of adjustment.

The authors’ sample includes a sample of the largest 200 nonfinancial firms trading in the Malaysian and Pakistan stock markets. This study uses ordinary least squares and dynamic two-step system generalized method of moments to test the hypotheses of the study.

The results show that Shariah-compliant firms use a lower level of leverage than the noncomplaint firms. Moreover, while both types of firms have optimal capital structures, the speed of adjustment toward the targets is slower for Shariah-complaint firms than non-Shariah-compliant firms. This variation can be seen through the different levels of market imperfection experienced by the two types of firms. Shariah-compliant firms follow Islamic rules that restrict the type and degree of leverage, thus affecting the availability of external funding to Shariah-compliant firms.

The findings call for more development and innovation of financing instruments that comply with Shariah rules that will increase of supply of external funds for Shariah-compliant firms and, thus, reduce market imperfections that are faced by Shariah-compliant firms.

The study contributes to the limited number of studies that examine the nexus between conventional corporate theories and Islamic corporate finance.