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Article
Publication date: 5 February 2024

Jongsik Yu, Nancy Grace Baah, Seongseop (Sam) Kim, Hyoungeun Moon, Bee-Lia Chua and Heesup Han

This study aims to develop a robust theoretical framework to explain the impact of hotels’ green brand authenticity on guests’ perceptions of well-being, customer engagement and…

Abstract

Purpose

This study aims to develop a robust theoretical framework to explain the impact of hotels’ green brand authenticity on guests’ perceptions of well-being, customer engagement and approach behaviors toward green brands.

Design/methodology/approach

In this study, the authors examined the effect of green brand authenticity on perceptions of well-being, customer engagement and approach behaviors toward green brands. For the quantitative empirical analysis, 352 samples were used. Green brand authenticity integrates quality commitment, heritage, uniqueness and symbolism as high-dimensional factors.

Findings

The study conceptualizes green brand authenticity as a multi-dimensional phenomenon with four dimensions: quality commitment, heritage, uniqueness and symbolism. The results showed that green brand authenticity has a positive effect on hotel guests’ perceived well-being and behavioral intentions. Interestingly, environmental values did not have a statistically significant regulatory role, while green behavior in everyday life had a partial regulatory role.

Practical implications

This study aims to develop and empirically test a conceptual model that depicts the function of green authenticity in explaining customer responses to green brands. The results and the theoretical framework proposed in this study provide significant insights for researchers and practitioners in the hotel industry.

Originality/value

Further than evaluating brand authenticity generally, this study evaluates the authenticity of a brand's environmental protection efforts. As a result of the empirical analysis conducted in this study, the green brand authenticity of a hotel had a positive effect on customers’ emotional and behavioral aspects. This finding provided valuable and meaningful insights for green hotels and hotel brand-related research.

Details

International Journal of Contemporary Hospitality Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-6119

Keywords

Open Access
Article
Publication date: 11 April 2023

Mengjie Huang, Kunpeng Sun and Yuan Xie

An emerging line of research examining the role of numerological superstition in the capital market shows that it has significant impact on investor behavior (Bhattacharya, Kuo…

Abstract

Purpose

An emerging line of research examining the role of numerological superstition in the capital market shows that it has significant impact on investor behavior (Bhattacharya, Kuo, Lin, & Zhao, 2018; Hirshleifer, Jian, & Zhang 2018). However, to the authors’ best knowledge, there is a dearth of evidence on whether numerological superstition affects corporate behavior. This study fills this void by examining the association between investors’ numerological superstition and earnings management using Chinese data.

Design/methodology/approach

Chinese culture views 6 and 8 as lucky numbers. Using Chinese publicly traded firms, the authors examine the relation between investors’ numerological superstition and corporate financial reporting behavior.

Findings

The results suggest that firms reporting lucky earnings-per-share (EPS) numbers ending with 6 or 8 are more likely to engage in earnings management. These firms also raise more capital through seasoned equity offerings in the following year; however, they do not have more capital investments. Instead, their controlling shareholders siphon a significant amount of capital through related party transactions. Overall, the findings suggest that managers collude with controlling shareholders to manage earnings by exploiting the superstitious beliefs of minority shareholders.

Originality/value

To the authors’ best knowledge, there is a dearth of evidence on whether numerological superstition affects corporate behavior. This study fills this void by examining the association between investors’ numerological superstition and earnings management using Chinese data.

Details

China Accounting and Finance Review, vol. 25 no. 3
Type: Research Article
ISSN: 1029-807X

Keywords

Article
Publication date: 18 May 2023

June Cao

The objective of this study is to examine how the heterogeneity of the institutional environments within a single country influences International Financial Reporting Standards…

2402

Abstract

Purpose

The objective of this study is to examine how the heterogeneity of the institutional environments within a single country influences International Financial Reporting Standards (IFRS) convergence and earnings quality based on a meso- and multi-level approach.

Design/methodology/approach

Using hierarchical linear modeling (HLM) to capture the between-group heteroskedasticity and within-cluster interdependence, this study investigates the simultaneous effect by incorporating institutional factors residing at different hierarchical levels and the interaction effects of factors within the same level on IFRS convergence and earnings quality in the largest IFRS adopter, China.

Findings

The results show that after IFRS convergence (i.e. 2007–2015), earnings quality decreases in terms of conservatism. However, the further analysis indicates that the strong institutional environment could mitigate the negative impact of IFRS on conservatism.

Originality/value

Consistent with the emphasis of heterogeneity within a country by Terracciano et al. (Science, 2005, 310 (5745)), this study indicates that the heterogeneity in the institutional environments and the simultaneous effect of the multilevel institutional environments within a single country cannot be ignored. This study also indicates that, equally important, research methodology plays a substantial role in investigating the outcomes of IFRS convergence. Finally, this study, based on an integrated theory, adopts a meso-paradigm linking macro- and micro-level institutions to provide comprehensive insights into IFRS convergence and conservatism.

Details

Journal of Accounting Literature, vol. 45 no. 3
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 14 December 2023

Yajun Chen, Zehuan Sui and Juan Du

This paper aims to focus on the research progress of intelligent self-healing anti-corrosion coatings in the aviation field in the past few years. The paper provides certain…

Abstract

Purpose

This paper aims to focus on the research progress of intelligent self-healing anti-corrosion coatings in the aviation field in the past few years. The paper provides certain literature review supports and development direction suggestions for future research on intelligent self-healing coatings in aviation.

Design/methodology/approach

This mini-review uses a systematic literature review process to provide a comprehensive and up-to-date review of intelligent self-healing anti-corrosion coatings that have been researched and applied in the field of aviation in recent years. In total, 64 articles published in journals in this field in the last few years were analysed in this paper.

Findings

The authors conclude that the incorporation of multiple external stimulus-response mechanisms makes the coatings smarter in addition to their original self-healing corrosion protection function. In the future, further research is still needed in the research and development of new coating materials, the synergistic release of multiple self-healing mechanisms, coating preparation technology and corrosion monitoring technology.

Originality/value

To the best of the authors’ knowledge, this is one of the few systematic literature reviews on intelligent self-healing anti-corrosion coatings in aviation. The authors provide a comprehensive overview of the topical issues of such coatings and present their views and opinions by discussing the opportunities and challenges that self-healing coatings will face in future development.

Details

Anti-Corrosion Methods and Materials, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0003-5599

Keywords

Article
Publication date: 10 January 2023

N. Dhanunjayarao Borra and Venkata Swamy Naidu Neigapula

The tear strength (Ts) is a significant property for any kind of soft polymeric material such as rubber, elastomer, viscoelastic material and its composites, to quantify the…

Abstract

Purpose

The tear strength (Ts) is a significant property for any kind of soft polymeric material such as rubber, elastomer, viscoelastic material and its composites, to quantify the suitability of a material for any shape memory applications. Many times, the soft elastomeric polymer material has to be capable enough to deform to a maximum extent of displacement but at the same time, it has to withstand the maximum load without fail. Along with shape recovery properties (i.e. the ability to recover its shape from programmed to the original), the success of the shape memory cycle is mainly depending on its stiffness and strength. It has to resist tear during stretching (i.e. programming stage) as repeatedly subjected to deformation, and, hence, it is important to study the tear behaviour for shape memory polymers (SMPs) and their composites. The purpose of the work is to investigate the effect of parameters on Ts of 4D printed specimen using Taguchi method.

Design/methodology/approach

The objective of the work is to tailor the Ts of SMPs by reinforcing the graphene nano particles (GNPs) in a blended photopolymer (PP) resin with flexible PP and hard PP resin. In this study, a total of nine experiments were designed based on the L9 orthogonal array (OA) using the design of experiments (DOEs). All the shape memory photopolymer composite’s (SMPPCs) specimens are fabricated using masked stereolithography (MSLA), also known as resin three-dimensional printing (R3DP) technique.

Findings

Specimens are tested using universal testing machine (UTM) for maximum tear force (Fmax) and displacement (δ) caused by tearing the specimen to evaluate the strength against the tear. The results showed that the Wt.% of resin blend highly influenced both Fmax and δ, while GNPs also had an impact on δ. The specimens are offering more tear resistance for those specimens blended with less Wt.% of flexible PP at the same time the specimens enable more δ for those specimens reinforced with 0.3 Wt.% GNPs at 10-s exposure time. The optimum combinations are A1, B1 and C3 for the Fmax and Ts and at the same time A1, B3 and C3 for δ.

Research limitations/implications

To customise the tear resistance of SMPPCs using MSLA 3 D printing, this study suggested a blend of PP resins reinforced with GNPs. This opens up a new path for creating novel, inexpensive multi-functional 4-dimensional (4D) printed parts.

Originality/value

The use of flexible PP and hard PP resin blends, fabricating the SMPPCs specimens using 3 D printed MSLA technology, investigating the effect of GNPs, resin blend and exposure time, optimizing the process parameters using Taguchi and the work were all validated using confirmation tests and regression analysis using test train method, which increases the originality and novelty.

Article
Publication date: 30 April 2024

Chunli Liu and Jing Cheng

This study aims to investigate the impact of board skill diversity (BSD) on corporate environmental responsibility (CER). In addition, this study explores the moderating effects…

Abstract

Purpose

This study aims to investigate the impact of board skill diversity (BSD) on corporate environmental responsibility (CER). In addition, this study explores the moderating effects of formal regulatory pressure and informal media pressure.

Design/methodology/approach

This study uses Chinese high polluting companies as the sample and uses regression analysis. Robustness checks, including instrumental variable regression, Heckman two-stage model and propensity score matching method, are performed to test the robustness of the results.

Findings

The findings suggest that BSD significantly improves CER performance. Both formal regulatory pressure and informal media pressure strengthen the positive impact of BSD on CER. Further channel analyses reveal that BSD improves CER performance by promoting corporate proenvironmental behaviors rather than by restricting environmental violations; skill diversity of executive directors has a more significant effect on CER than that of independent directors. Finally, the moderating effect of regulatory pressure is only significant after the implementation of the Environmental Protection Law, and the moderating effect of media pressure mainly concentrates on negative media coverage.

Practical implications

The involvement of directors with more diverse skills is essential to improve corporate proenvironmental behaviors. Companies should select qualified directors with different skills to further improve their performance on environmental protection and sustainable development.

Social implications

Regulators and standard-setters should develop efficient guidelines on corporate board governance to enhance the positive role of companies in environmental and sustainable development.

Originality/value

This study broadens the research on the determinants of CER by examining the influence of BSD on CER and the moderating roles of various stakeholder pressures, thereby providing a deeper understanding of corporate environmental performance and sustainable development.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 14 March 2024

Gülçin Baysal

The aim of this review is to present together the studies on textile-based moisture sensors developed using innovative technologies in recent years.

Abstract

Purpose

The aim of this review is to present together the studies on textile-based moisture sensors developed using innovative technologies in recent years.

Design/methodology/approach

The integration levels of the sensors studied with the textile materials are changing. Some research teams have used a combination of printing and textile technologies to produce sensors, while a group of researchers have used traditional technologies such as weaving and embroidery. Others have taken advantage of new technologies such as electro-spinning, polymerization and other techniques. In this way, they tried to combine the good working efficiency of the sensors and the flexibility of the textile. All these approaches are presented in this article.

Findings

The presentation of the latest technologies used to develop textile sensors together will give researchers an idea about new studies that can be done on highly sensitive and efficient textile-based moisture sensor systems.

Originality/value

In this paper humidity sensors have been explained in terms of measuring principle as capacitive and resistive. Then, studies conducted in the last 20 years on the textile-based humidity sensors have been presented in detail. This is a comprehensive review study that presents the latest developments together in this area for researchers.

Details

International Journal of Clothing Science and Technology, vol. 36 no. 2
Type: Research Article
ISSN: 0955-6222

Keywords

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