Search results

Work enthusiasm and organizational socialization (Training, Understanding, Coworker Support, and Future Prospects) were compared in two predominantly Chinese regions, i.e., Macau (a former Portuguese territory in China) and Zhuhai in the People’s Republic of China. Data were collected from 276 (96 Macau and 180 Zhuhai) full‐time, line‐level, ethnic Chinese employees in the two regions. Results revealed the Zhuhai employees to be much more enthusiastic at work. The Zhuhai employees also evaluated Training, Understanding, and Future Prospects more highly than did the Macau employees (no differences were found for Coworker Support). Regression analyses revealed Future Prospects to be the strongest predictor of work enthusiasm in Zhuhai, while education and years on the job explained most of the variance for work enthusiasm in Macau. The results of the comparisons are discussed in terms of the similarities and differences in the cultures and economic development of the regions.

This paper aims to investigate the relationship between earnings management and media reports, assess the roles played by the media in determining the reputation mechanism and examine whether the media has an influence on executives’ behavior in the case of earnings management.

This paper uses Chinese A-share listed firms from the period 2008 to 2012 to test the research questions using regression analyses.

Although the Chinese Stock Markets are still immature compared to those of developed countries, the media seems to play a role in affecting executives’ decisions about dabbling in earnings management. Specifically, firms receiving more media attention are more likely to undertake earnings management. Furthermore, negative media reports result in even higher levels of earnings management activities, indicating that managers tend to use earnings management to achieve earnings goals to reduce or relieve the pressure they feel from the media and to remedy any reputation loss. Moreover, the authors have found that firms whose CEOs have higher reputations are more likely to manage earnings and they are more likely to be affected by negative media reports. Similar results were found for state-owned enterprises (SOEs).

This study analyzes how the level and tone of media coverage affect earnings management rather than just assessing the overall effect of media coverage on earnings management. This paper verifies that the reputation mechanism of the media works in China, but it leads to different results than those experienced in developed countries. Reputational benefits have been introduced into the equation for measuring the governance effect of the media to derive a more in-depth analysis of the reputation mechanism. This paper is among the first to link news coverage and state ownership with earnings management.

Every few years a “new” social issue comes to the forefront of attention in American society, and homelessness is the most recently profiled issue. Because homeless people are encountered on a daily basis and the topic is frequently publicized in all news media, public awareness is heightened. One result is that library patron requests increase and this may indicate the need to supplement library holdings, collect relevant research, and make various viewpoints available to a wide‐based constituency.

As a social media platform, Twitter enables direct, continuous and real-time communication across many markets simultaneously. Drawing on speech act theory (SAT), this study aims to view tweets as “speech acts” and explores whether language and brand on Twitter influence firm value.

The frequency of two language types (accommodative and defensive) used on four corporate Twitter accounts for Sony and Microsoft was observed during the product launch periods of PlayStation 4 and Xbox One, respectively, covering 5,056 tweets. A linear mixed model was used to analyze whether language and brand influence firm value.

Results show that accommodative language used by firms on their corporate Twitter accounts has an overall negative influence on firm value the following day, whereas the use of defensive language has a positive influence. Moreover, the effects of these language types on firm value are attenuated when the Twitter accounts are personal, compared to the brand accounts.

This study focuses on one type of social media platform (Twitter) and one product category (video game consoles). Future studies should investigate other platforms and product categories to improve generalizability.

Managers should carefully strategize their use of Twitter, especially the use of language and account type, as they can significantly affect firm value.

This study applies SAT to explain how language and brand on Twitter can influence firm value.

This study aims to contribute to the social media agility literature by examining the impact of perceived social media agility on customer purchases. More specifically, this study seeks to reveal whether perceived social media agility positively affects customer purchases. Furthermore, this study examines the moderating roles of social media self-efficacy and social anxiety to increase the model's explanatory power. That is, this study investigates whether social media self-efficacy positively moderates the impact of perceived social media agility on customer purchases. Similarly, this study examines whether social anxiety negatively moderates the impact of perceived social media agility on customer purchases.

An online survey was conducted on Qualtrics platforms to test the research hypotheses. To test the main effect, a linear regression was used. To test moderating relationships, PROCESS Macro Model 1 was used. Finally, the moderating effects were probed with the Johnson–Neyman technique to gain further insights into the interaction effects.

The study results show that when customers perceive a brand as agile on social media platforms, they are more willing to buy the goods/services of the brand. Notably, individuals who are high on social media self-efficacy (relative to low on it) display more willingness to purchase the brand's products/services. However, customers who are high on social anxiety (relative to low on it) are less willing to purchase the brand's products/services.

This study examines the effect of perceived social media agility on customer purchases while accounting for the moderating role of perceived social media self-efficacy and social anxiety. The results provide noteworthy theoretical and managerial contributions.

Reviewing the development of budgeting in America in the twentieth century, this article assesses where public budgeting is as it approaches the twenty-first century. Five periods are identified in American budgeting, drawing upon the work of Schick and Rubin: control, management, planning, prioritization and accountability. Budgeting in the 1990s is described as characterized by accountability and a “new” performance budgeting emphasis. The authors argue that the budget reform movement is still alive and well in American government, with local governments once more leading the way.

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

This study aims to explore knowledge structure and research trends in the domain of digital humanities (DH) in the recent decade. The study identified prevailing topics and then, analyzed trends of such topics over time in the DH field.

Research bibliographic data in the area of DH were collected from scholarly databases. Multiple text mining techniques were used to identify prevailing research topics and trends, such as keyword co-occurrences, bigram analysis, structural topic models and bi-term topic models.

Term-level analysis revealed that cultural heritage, geographic information, semantic web, linked data and digital media were among the most popular topics in the recent decade. Structural topic models identified that linked open data, text mining, semantic web and ontology, text digitization and social network analysis received increased attention in the DH field.

This study applied existent text mining techniques to understand the research domain in DH. The study collected a large set of bibliographic text, representing the area of DH from multiple academic databases and explored research trends based on structural topic models.

Charitable Choice Policy, the heart of President Bush’s Faith‐Based Initiative, is the direct government funding of religious organizations for the purpose of carrying out government programs. The Bush presidential administration has called for the application of Charitable Choice Policy to all kinds of social services. Advocates for child‐abuse victims contend that the Bush Charitable Choice Policy would further dismantle essential social services provided to abused children. Others have argued Charitable Choice Policy is unconstitutional because it crosses the boundary separating church and state. Rather than drastically altering the US social‐policy landscape, this paper demonstrates that the Bush Charitable Choice Policy already is in place for childabuse services across many of the fifty states. One reason this phenomenon is ignored is due to the reliance on the public‐private dichotomy for studying social policies and services. This paper contends that relying on the public‐private dichotomy leads researchers to overlook important configurations of actors and institutions that provide services to abused children. It offers an alternate framework to the public‐private dichotomy useful for the analysis of social policy in general and, in particular, Charitable Choice Policy affecting services to abused children. Employing a new methodological approach, fuzzy‐sets analysis, demonstrates the degree to which social services for abused children match ideal types. It suggests relationships between religious organizations and governments are essential to the provision of services to abused children in the United States. Given the direction in which the Bush Charitable Choice Policy will push social‐policy programs, scholars should ask whether abused children will be placed in circumstances that other social groups will not and why.

In response to shortages in personal protective equipment (PPE) during the COVID-19 pandemic, makers, community groups and manufacturers around the world utilised 3D printing to fabricate items, including face shields and face masks for healthcare workers and the broader community. In reaction to both local and global needs, numerous designs emerged and were shared online. In this paper, 37 face shields and 31 face masks suitable for fused filament fabrication were analysed from a fabrication perspective, documenting factors such as filament use, time to print and geometric qualities. 3D print times for similar designs varied by several hours, meaning some designs could be produced in higher volumes. Overall, the results show that face shields were approximately twice as fast to 3D print compared to face masks and used approximately half as much filament. Additionally, a face shield typically required 1.5 parts to be 3D printed, whereas face masks required five 3D printed parts. However, by quantifying the print times, filament use, 3D printing costs, part dimensions, number of parts and total volume of each design, the wide variations within each product category could be tracked and evaluated. This data and objective analysis will help makers, manufacturers, regulatory bodies and researchers consolidate the 3D printing response to COVID-19 and optimise the ongoing strategy to combat supply chain shortages now and in future healthcare crises.