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The purpose of this paper is to investigate the perceptions of the roles, responsibilities and basic characteristics of audit committees (ACs) in the current business environment in China, from the perspectives of investors/creditors, independent directors (AC members), company officers and auditors.

The study is conducted through a questionnaire survey of the four groups of stakeholders with two forms of survey instruments being distributed to randomly selected survey subjects. The data collected from the returned questionnaires are analyzed at both the aggregate and sub‐sample levels.

The study finds that various groups of stakeholders have generally accepted the ceremonial roles and responsibilities of ACs in terms of lifting the image of good corporate governance, enhancing communication between board of directors (BoD) and auditors, and mediating conflict between management and auditors. However, the more concrete AC oversight roles and responsibilities for improving internal control, rules compliance, sound corporate financial reporting and auditing processes have not been fully recognized at present, particularly by company management and independent directors. In addition, the study reveals that actual AC operations in practice are ineffective even though a large portion of Chinese listed companies have set up ACs.

The paper should assist readers to understand the recent development of corporate governance and stock market reforms in China and generate some policy implications that can be applied to other countries as well, emerging economies in particular.

Several studies have observed that stocks tend to drop by an amount that is less than the dividend on the ex-dividend day, the so-called ex-dividend day anomaly. However, there still remains a lack of consensus for a single explanation of this anomaly. Different from other studies, this dissertation attempts to answer the primary research question: how can investors make trading profits from the ex-dividend day anomaly and how much can they earn? With this goal, I examine the economic motivations of equity investors through four main hypotheses identified in the anomaly's literature: the tax differential hypothesis, the short-term trading hypothesis, the tick size hypothesis, and the leverage hypothesis.

While the U.S. ex-dividend anomaly is well studied, I examine a long data window (1975–2010) of Thailand data. The unique structure of the Thai stock market allows me to assess all four main hypotheses proposed in the literature simultaneously. Although I extract the sample data from two data sources, I demonstrate that the combined data are consistently sampled. I further construct three trading strategies – “daily return,” “lag one daily return,” and “weekly return” – to alleviate the potential effect of irregular data observation.

I find that the ex-dividend day anomaly exists in Thailand, is governed by the tax differential, and is driven by short-term trading activities. That is, investors trade heavily around the ex-dividend day to reap the benefits of the tax differential. I find mixed results for the predictions of the tick size hypothesis and results that are inconsistent with the predictions of the leverage hypothesis.

I conclude that, on the Stock Exchange of Thailand, juristic and foreign investors can profitably buy stocks cum-dividend and sell them ex-dividend while local investors should engage in short sale transactions. On average, investors who employ the daily return strategy have earned significant abnormal return up to 0.15% (45.66% annualized rate) and up to 0.17% (50.99% annualized rate) for the lag one daily return strategy. Investors can also make a trading profit by conducting the weekly return strategy and earn up to 0.59% (35.67% annualized rate), on average.

This study aimed to assess the impact of psychological beliefs (subjective financial knowledge, financial attitude and locus of control) on financial well-being, as well as the mediating role of financial behaviour in the relationship between psychological beliefs and financial well-being among working adults in Malaysia.

A survey-based questionnaire was used to elicit information from a total of 500 working adults from Malaysia. Partial least squares structural equation modelling (PLS-SEM) was used to assess the measurement model and the proposed mediation model.

The results showed that subjective financial knowledge, financial attitude and locus of control have a positive impact on both financial behaviour and financial well-being. The results also showed that financial behaviour mediates the relationships between financial attitude and financial well-being, as well as between locus of control and financial well-being.

Given the anticipated global economic recession, a better understanding of how individuals manage their finances becomes ever more crucial. The findings from this research inform policymakers, practitioners and academics on the importance of psychological factors and financial management practices on financial well-being, addressing an identified gap in the current literature.

This research aims to explore generation (Gen) Z's personal branding on social media when job seeking.

Gen Z students, in their final year of university, were interviewed about personal branding, as well as recruiters and career advisors to gain insights into the recruitment process and expectations of online personal brands. Before interviewing, Gen Z students' LinkedIn profiles were examined, and then fed into the interview process.

Using impression management theory, the findings show that Gen Z perceive online personal brands as a crucial tool to gain more advantage in job markets. A gap was found between desired and perceived selves in Gen Z's online personal brands. Strategies such as effective self-reflection, authentic communication, self-promotion processes, awareness of risks and constantly controlling digital footprints were suggested to build stronger and more coherent personal brands. Gen Z are in favour of a more dynamic, interactive, work-in-process of authentic personal brands.

This research demonstrates the importance of authentically building online personal branding strategies and tactics to bridge the divide between Gen Z's desired and perceived images in personal branding on social media when job seeking.

This paper aims to study the evolution of definitions of internet of things (IoT) through time, critically assess the knowledge these definitions contain and facilitate sensemaking by providing those unfamiliar with IoT with a theoretical definition and an extended framework.

164 articles published between 2005 and 2019 are collected using snowball sampling. Further, 100 unique definitions are identified in the sample. Definitions are examined using content analysis and applying a theoretical framework of five knowledge dimensions.

In declarative/relational dimensions of knowledge, increasing levels of agreement are observed in the sample. Sources of tautological reasoning are identified. In conditional and causal dimensions, definitions of IoT remain underdeveloped. In the former, potential limitations of IoT related to resource scarcity, privacy and security are overlooked. In the latter, three main loci of agreement are identified.

This study does not cover all published definitions of IoT. Some narratives may be omitted by our selection criteria and process.

This study supports sensemaking of IoT. Main loci of agreement in definitions of IoT are identified. Avenues for further clarification and consensus are explored. A new framework that can facilitate further investigation and agreement is introduced.

This is, to the authors’ knowledge, the first study that examines the historical evolution of definitions of IoT vis-à-vis its technological features. This study introduces an updated framework to critically assess and compare definitions, identify ambiguities and resolve conflicts among different interpretations. The framework can be used to compare past and future definitions and help actors unfamiliar with IoT to make sense of it in a way to reduce adoption costs. It can also support researchers in studying early discussions of IoT.

We argue for a broadened approach to brokerage by distinguishing between brokerage emphasizing a particular structural pattern in which two otherwise disconnected alters are connected through a third party (“brokerage structure”) and the social behavior of third parties (“brokerage process”). We explore a processual view of brokerage by examining three fundamental strategic orientations toward brokerage: conduit, tertius gaudens, and tertius iungens that occur in many different forms and combinations. This processual view is especially relevant in increasingly complex and dynamic environments where brokerage behavior is highly varied, intense, and purposeful, and has theoretical implications for studying multiplexity, heterogeneity, and brokerage intensity.

The purpose of this experimental study is to examine the effects of climate change corporate social responsibility (CSR) and corporate social advocacy (CSA) messages on public perceptions of companies and collective action intentions.

This study employs a 2 (message type: CSA vs CSR) × 2 (environmental issue: single-use plastics vs renewable energy) × 2 (company: Target vs Walmart) plus control online experimental design.

There were no main effects of message type on outcomes; however, green consumer identity moderated the relationship between message type and green purchase intention as well as negative word-of-mouth.

This study responds to calls by scholars to empirically compare the effects of CSR and CSA messages. Additionally, we consider group-level processes, like ingroup identity, in influencing strategic communication outcomes.

This chapter explores how technology availability and costs influence public opinion, vehicle ownership decisions, travel, and location choices. Attitudes towards electric vehicles (EVs) are considered within the broader context of other linked technological trends affecting automobility, with a particular focus on the shift to (electric powertrain) autonomous vehicles (AVs).

This chapter draws upon modelling of quantitative survey data from 1,426 Americans, which employed regression analysis to predict and understand variables linked to the preference for an AV over a human driver, percentage of trips taken by an AV, percentage of trips using dynamic ride-sharing (DRS) inside a shared autonomous vehicle (SAV), and factors affecting EV charging access in home and at work/school.

The findings show that full EV charging times significantly affect decisions for next household vehicle purchase. A lack of charging ability at home appears to be a significantly greater hindrance to respondents’ willingness to purchase full EVs than does a lack of charging ability at work. And home location choice impacts of AVs are not expected to be substantial. Considering future EV/AV ride-sharing (an important component of sustainable future mobility systems), DRS may ease congestion if SAV riders widely adopt DRS for work and school trips; however, sharing with strangers may not be popular in practice.

This chapter is useful to manufacturers and fleet operators for pricing and marketing decisions, and public transit authorities/providers can benefit from understanding evolving travel choices and land use patterns to craft equitable policies, and model future transportation demand to help plan services and infrastructure projects.

Discusses the 6th ITCRR, its breadth of textile and clothing research activity, plus the encouragement given to workers in this field and its related areas. States that, within the newer research areas under the microscope of the community involved, technical textiles focuses on new, ‘smart’ garments and the initiatives in this field in both the UK and the international community at large. Covers this subject at length.

The purpose of this paper is to help understand consumer acceptance of online health information services by integrating the health belief model and extended valence framework.

A laboratory-based, experimental-scenarios research design is used to collect data, and the structural equation modeling technique is used to test the research model.

The model explains 47.6 percent of the variance in intentions to use online health information services. Trust appeared to have the strongest effect on acceptance. Perceived risk also had a significant impact on acceptance. Furthermore, health belief variables are confirmed as important factors for consumer acceptance. Self-efficacy was found to moderate the effect of perceived severity on acceptance.

This study helped identify the relative salience of the health belief model and extended valence framework in consumer acceptance of online health information services.

This study can help practitioners better understand the development of trust and the profiles of consumers who may browse their sites. When online health service providers promote their information to encourage potential online health information seekers, they should use countermeasures against risk perceptions.

This study attempted to extend the valence framework to the non-commercial service context. Moreover, health beliefs and the valence framework are two fundamental aspects that health information seekers consider when making decisions about online health services.