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This study aims to examine the influence of perceived organizational support (POS) on boundary-spanning behaviors (BSBs) among frontline employees in the hospitality industry. It also considered perceived supervisory support (PSS) as a moderating factor within a conceptual model.

Data were gathered from 651 full-time hospitality employees across 12 hotels in China. The analysis of the data used confirmatory factor analysis and structural equation modeling.

The findings revealed that POS influences hospitality boundary spanners’ BSBs, specifically external representation (ER), internal influence (II) and service delivery (SD). In addition, PSS moderates the relationship between POS and these frontline employees’ behaviors.

This study offers practical strategies for hospitality professionals to enhance frontline employees’ BSBs and foster supportive workplaces that drive employee excellence. These strategies encompass cultivating a supportive organizational culture, implementing supportive measures, fostering a sense of belonging among employees and ensuring supervisors’ well-being and competence in supporting their teams during daily interactions. These actions effectively motivate customer-contact employees to excel in their performance.

Fostering a helpful attitude in frontline employees is crucial for service firms’ success. Hospitality organizations must provide support to achieve this. Few studies have explored how organizational support contributes positively to the BSBs of customer-contact employees. This study goes beyond oversimplification and delves into the nuanced interplay between perceived support (POS and PSS) and hospitality frontline employees’ BSBs, focusing on ER, II and SD. The moderated mediating model enhances the understanding of support dynamics in the organizational context.

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.

This study aims to investigate the antecedents of frontline employees’ boundary-spanning behaviors in the hospitality industry. Anchored in transactional stress theory, affective events theory and motivation theories, a conceptual model was built to explore the impacts of hindrance stressors on boundary-spanning behavior.

Data were collected from frontline employees in the hospitality industry in the USA. Confirmatory factor analysis and structural equation modeling were used.

The findings revealed that despite hindrance stressors’ negative indirect impact on frontline employees’ boundary-spanning behaviors, intrinsic motivation worked effectively to reduce hindrance stress and influence subsequent emotions leading to boundary-spanning behaviors.

This study provides substantial and detailed strategies for hospitality practitioners who are pressed to alleviate the hindrance stressors from which frontline employees frequently suffer, foster employees’ positive emotions and ease negative emotions while promoting boundary-spanning behaviors. Cultivation of employees’ intrinsic motivation and emotional management is encouraged, as is effective organizational structure and management intervention. All of these are deemed helpful in buffering employees’ work-related stress while motivating them to go above and beyond their nominal duties.

Very few studies have examined how “bad” hindrance stressors affect boundary-spanning behaviors. Rather than suggesting that hindrance stressors are relevant only to counterproductive behaviors, this study extends both the stress and boundary-spanning literature by uncovering the impact of hindrance stressors on frontline employees’ boundary-spanning behaviors while accounting for the roles of workers’ motivation and emotion.

From the perspective of local government tax administration, the impact of geographic dispersion on the corporate tax burden is investigated in this paper.

Using unbalanced panel data with a sample of listed companies from 2003 to 2020 in China, this paper focuses on the effect of geographic dispersion on corporate tax burden and the mechanisms.

It is found that corporate tax burden is positively related to geographic dispersion. It is also found that geographic dispersion affects the corporate tax burden by increasing the effort of local government tax administration. In addition, the relation between geographic dispersion and corporate tax burden is more pronounced for local SOEs prior to the implementation of Golden Tax Project III and in cases where local governments face stronger financial pressure to obtain revenue.

This study has important implications for the promotion of the coordinated development of the regional economy, as well as the legalization, modernization and informatization of tax administration.

The connection between digital manufacturing technologies (Industry 4.0) and the environment has sparked discussions on firms' disclosure of negative information on pollutant emissions and the pursuit of positive environmental outcomes. However, very few studies explore how it relates to a firm's robot usage and its mechanism. The purpose of this paper is to investigate the impacts of robot penetration on firms' environmental governance in China.

The ordered probit model (and probit model) are employed and empirically tested with a sample of 1,579 Chinese listed firms from 2010 to 2019.

The study reveals a negative relationship between robot usage and the disclosure of negative indicators and a U-shaped relationship between robot usage and positive environmental outcomes. Among the sample, nonstate-owned enterprises (SOEs) display unsatisfactory performance, while heavily polluting industries disclose more information on pollutant emissions. The robot–environmental governance nexus is conditional on firm size, capital intensity and local economic development.

The study proposes a fresh view of corporate environmental governance to assess the environmental implications of robot adoption. It also contributes to identifying the curvilinear, moderating and heterogenous effects in the robot–environment nexus. The results provide rich policy implications for the development of industrial intelligence and corporate environmental governance in the circular economy (CE) context.

This study explores the influence of heritage brand extension on consumer purchase intention and analyses the effects of pop culture involvement. The extension of heritage brands is becoming increasingly difficult because such an extension needs to be consistent with the unique characteristics of brands and resonate with consumers. However, few scholars discuss the influence of consumers' level of pop culture involvement on brand extension and purchasing behaviour.

Taking time-honoured brands as an example, this study established a conceptual model based on a comprehensive review of the literature, and then tested the model using a sample of 255 respondents who were familiar with one of the selected Chinese time-honoured brands. Structural equation modelling was used to analyse the relationships amongst brand extension fit, pop culture involvement, perceived value and purchase intention.

Time-honoured brand extension fit has a positive impact on consumer purchase intention, and this path is significantly influenced by the mediation mechanisms of perceived value. Situational pop culture involvement can significantly strengthen the relationship between time-honoured brand extension fit and perceived value, whereas enduring pop culture involvement does not.

The results clarify and expand on the different roles of cultural involvement in time-honoured brands and broaden research on the influence of cultural involvement in this regard. This study has significant theoretical value for the inheritance and revival of heritage brands and provides a reference for the practice of time-honoured brands.

This paper aims to determine the most practically applicable color-difference formula for yarn-dyed fabrics woven from warp and weft yarns in different color depths and to establish color-difference tolerance for perceptibility by evaluating yarn-dyed fabrics visually and instrumentally.

A total of 108 sample pairs were evaluated by a panel of 13 observers with perceptibility method under three typical light sources (A, D65 and cool white fluorescent). The data sets were statistically analyzed by the homogeneity of variance test (F-test), analysis of variance, standardized residual sum of squares and performance factor/3.

Light sources had a slight influence on the visual assessments of yarn-dyed fabrics. Among the eight color-difference formulae for measurements of yarn-dyed fabrics, CIEDE2000(2:1:1) outperformed all other tested formulae, and the color tolerance for the perceptibility of CIEDE2000(2:1:1) was 0.62. When the homochromy index (K) of warp and weft yarns of yarn-dyed fabric was lower than 1.25, the color difference based on ΔE*00(2:1:1) between the two samples was acceptable in terms of the color tolerance for perceptibility (i.e. 0.62).

The warp and weft yarns in different color depths could be woven in fabric with a relatively uniform color appearance.

This study could contribute to cost savings by reusing disqualified dyed yarns during the weaving manufacturing process.

According to relational contract theory, relational governance has potential to improve public-private partnership (PPP) infrastructure project sustainability. The main purpose of this research is to investigate the association between relational governance and the sustainability of PPP infrastructure projects. Further, this study examines the mediating effect of managerial innovation and the moderating role of public involvement.

Research data were collected from 158 valid questionnaires completed by Chinese PPP professionals. Structural equation modeling (SEM) was then employed to test five hypotheses.

Results indicate a positive correlation between relational governance and PPP infrastructure project sustainability. This linkage is regulated by public involvement. In addition, managerial innovation plays a mediating role between relational governance and the sustainability of PPP infrastructure projects.

This study verifies the relationship between relational governance and PPP infrastructure project sustainability, as well as intermediary and regulatory factors, providing a new approach to achieving sustainability in PPP infrastructure projects.

Improving audit quality is an important research area of managerial accounting. This study focuses on the informal institutions within organizations and their impact on audit quality. Specifically, this study aims to examine the impact of the informal hierarchy among directors on audit quality.

The authors examine Chinese companies with listed shares from 2008 to 2020. The authors proxy for audit quality using discretionary accruals and small profits, and use ordinary least squares regression to test their hypotheses.

The results demonstrate that the informal hierarchy of the board improves audit quality. The results are robust to a battery of sensitivity analyses. Additionally, there is weak evidence that the effect of the board’s informal hierarchy on audit quality is weaker in state-owned enterprises. Moreover, the mechanism tests indicate that the board’s informal hierarchy improves audit quality through the improvement of internal controls. In addition, the impact of the informal hierarchy among directors on audit quality further improves firm performance. However, audit fees are not reduced further because the board’s informal hierarchy demands higher audit quality by choosing industry audit experts.

This study not only enriches the research on the economic consequences of the board’s informal hierarchy but also expands on studies on antecedents of audit quality.