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Article
Publication date: 7 August 2017

Jing Liao and Jing Chi

Abstract

Details

Pacific Accounting Review, vol. 29 no. 3
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 16 August 2021

Hamish D. Anderson, Jing Liao and Shuai Yue

Employing the anti-corruption campaign as an exogenous political shock, this paper examines how political intervention shapes the impact of financial expert CEOs on firm…

Abstract

Purpose

Employing the anti-corruption campaign as an exogenous political shock, this paper examines how political intervention shapes the impact of financial expert CEOs on firm investment decisions.

Design/methodology/approach

This paper uses a sample of 2,808 Chinese firms listed in the Shanghai and Shenzhen Stock Exchanges from 2003 to 2016. Panel data is used for conducting the analysis controlling for firm, industry, and year fixed effects.

Findings

The authors found that CEOs with financial expertise are sensitive to political intervention when making investment decisions. First, financial expert CEOs spend more on R&D expenditure in private-owned companies and they are associated with less R&D expenditure in state-owned enterprises (SOEs). Second, financial expert CEOs are associated with higher investment expenditure in general, but they become less likely to invest more in the post-anti-corruption period. The reduction in investment expenditure due to the anti-corruption campaign is more pronounced in SOEs than in private-owned companies. Third, the anti-corruption campaign promotes R&D investment in general, but in SOEs, expert CEOs tend to be less likely to invest more on R&D after the anti-corruption shock.

Originality/value

This paper enriches the growing literature on the impact of political intervention and the role of the anti-corruption campaign on corporate behaviour.

Details

International Journal of Managerial Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1743-9132

Keywords

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Article
Publication date: 7 August 2017

Fang Hu, Jenny Stewart and Weiqiang Tan

The purpose of this paper is to investigate whether audit opinions of listed firms in China vary systematically with the political connections of the firm’s chief…

Abstract

Purpose

The purpose of this paper is to investigate whether audit opinions of listed firms in China vary systematically with the political connections of the firm’s chief executive officer (CEO). Prior literature only shows the importance of political influence to auditor choice and audit quality.

Design/methodology/approach

A politically connected firm is defined as a firm in which the CEO has a political background. The authors use a “difference-in-difference” model to control for self-selection problems.

Findings

The authors find that the likelihood of receiving a favourable opinion in the subsequent period is positively associated with a CEO’s political connections. This positive association is stronger with CEOs connected to local government within the same region. The authors further find that the CEO’s political connections have more influence on favourable audit opinions in non-state-owned enterprises (non-SOEs) in a less developed and lower investor protection region. The influence is also less significant in the regions where there are more non-state-owned or foreign banks and where there are greater penalties for political corruption and relationship-based contracting.

Originality/value

The study complements and extends the existing literature on the role of political connections in the economy by providing evidence on the effect of a CEO’s political connections on audit opinions. The authors extend the research on auditing in emerging markets by explicitly accounting for unique institutional and market factors in China. They explore audit quality by observing how audit opinions are directly shaped by political and institutional factors.

Details

Pacific Accounting Review, vol. 29 no. 3
Type: Research Article
ISSN: 0114-0582

Keywords

Content available
Article
Publication date: 10 April 2009

Jin Chen and Jing Guo

Abstract

Details

The Electronic Library, vol. 27 no. 2
Type: Research Article
ISSN: 0264-0473

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Article
Publication date: 25 September 2019

Zhixian Yi

The purpose of this paper is to look at organizational culture and knowledge sharing, and to explore how a leader fosters a culture of knowledge sharing in an information…

Abstract

Purpose

The purpose of this paper is to look at organizational culture and knowledge sharing, and to explore how a leader fosters a culture of knowledge sharing in an information organization.

Design/methodology/approach

The literature survey is used. It indicates that little is known about how to foster a culture of knowledge sharing from a leadership perspective in an information organization.

Findings

This study finds that the main approaches that a leader need to use to foster a culture of knowledge sharing are to set the mission, short-term, middle-term and long-term goals and objectives of fostering a culture of knowledge sharing, master as many leadership styles as possible, adjust and choose a leadership style that is appropriate to fostering a culture of knowledge sharing in a given situation, lead by example, develop messaging, make a communication plan, reward and recognize knowledge-sharing behaviors and make knowledge management fun.

Research limitations/implications

The limitation is that this study is solely focused on the literature survey and opinions.

Practical implications

This paper provides a useful overview of the approaches used to foster a culture of knowledge sharing in an information organization.

Originality/value

The views, approaches and suggestions will be useful and valuable to improve the success of knowledge sharing in information organizations in the digital age.

Details

Library Management, vol. 40 no. 8/9
Type: Research Article
ISSN: 0143-5124

Keywords

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Article
Publication date: 29 March 2013

Matthew Tingchi Liu, James L. Brock, Gui Cheng Shi, Rongwei Chu and Ting‐Hsiang Tseng

The purpose of this paper is to investigate how perceived benefits, perceived risk, and trust influence Chinese consumers' online group buying organized by institutional…

Abstract

Purpose

The purpose of this paper is to investigate how perceived benefits, perceived risk, and trust influence Chinese consumers' online group buying organized by institutional initiators.

Design/methodology/approach

In total, 578 valid samples were collected via an online survey. Multiple regressions were used to test the research model.

Findings

The results show that three perceived benefits (price benefit, convenience benefit, and recreational benefit) and three factors that together represent trust of the initiator (perceived reputation, structural assurance, and website trustworthiness) significantly positively influence consumers' attitudes toward online group buying.

Originality/value

This study is the first one to specifically focus on how perceived benefits and perceived risks influence consumers' attitudes toward online group buying.

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Article
Publication date: 7 June 2018

Fu Yang, Jing Qian and Jun Liu

The purpose of this paper is to examine the relationship between servant leadership and customer service behaviors by probing the mediating role of promotion focus and the…

Abstract

Purpose

The purpose of this paper is to examine the relationship between servant leadership and customer service behaviors by probing the mediating role of promotion focus and the moderating role of internal locus of control.

Design/methodology/approach

The authors hypothesized an indirect relationship between servant leadership and customer service behaviors through promotion focus. Also, the authors predicted that the positive relationship between servant leadership and promotion focus would be stronger for employees with low internal locus of control. The authors tested the theoretical model with data gathered across two phases over three months from 280 supervisor-subordinate dyads.

Findings

Results indicated that servant leadership was positively related to customer service behaviors via promotion focus. Results also showed that internal locus of control moderated the relationship between servant leadership and promotion focus, such that the relationship was stronger for employees low on internal locus of control. Furthermore, this moderated mediated model was supported. As predicted, the indirect effect was stronger when internal locus of control was low.

Research limitations/implications

This study extends the regulatory focus theory to the service context to investigate how and when servant leadership enhances customer service behaviors. The authors suggested promotion focus as a key mediating mechanism and revealed internal locus of control as a boundary condition for the effectiveness of servant leadership.

Originality/value

This study highlights the importance role of promotion focus in fostering customer service behaviors and provides novel theoretical insight regarding when servant leadership enhances customer service behaviors.

Details

Management Decision, vol. 56 no. 11
Type: Research Article
ISSN: 0025-1747

Keywords

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Article
Publication date: 13 July 2015

Chiew Ping Yew

With a focus on Hong Kong tourism policy, the purpose of this paper is to explain the Hong Kong government’s conundrum in addressing society’s concerns and controversies…

Abstract

Purpose

With a focus on Hong Kong tourism policy, the purpose of this paper is to explain the Hong Kong government’s conundrum in addressing society’s concerns and controversies over the massive influx of mainland tourists in recent years.

Design/methodology/approach

This paper adopts the approach of historical institutionalism, in which the notion of structural-power takes centre stage. It outlines some notable trends in Hong Kong’s tourist arrivals and highlights some of the controversies that have arisen before delving into how existing institutional arrangements and key actors have shaped Hong Kong’s tourism policy amid the city’s shifting social, political and economic contexts.

Findings

The prevalence of business interests and the ideology of economism largely explain the Hong Kong government’s stasis in tackling the problems stemming from the large inflow of mainland visitors. Institutional arrangements in the post-handover period have further empowered the business class, giving it an edge over the unelected executive that lacks a popular mandate. Therefore, even if the central government has signaled its willingness to adjust the Individual Visit Scheme (IVS) policy, the Hong Kong government is unlikely to propose significant cuts to the inflow of IVS arrivals. Without further political reforms to boost the executive’s legitimacy and accountability to the Hong Kong people, it is doubtful that the government may emerge from its predicament in the near future.

Originality/value

Through the lens of tourism policy and planning pertaining to inbound mainland visitors, this paper aims to assess the current state of governance in Hong Kong. It not only offers a timely look into Hong Kong’s political system 17 years after handover but also explores the extent to which apparent dysfunctions in the city’s governance today are a consequence of institutional incongruities in its political system.

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Article
Publication date: 1 May 2001

Gen‐Yih Liao and Jing‐Jang Hwang

Describes a novel Internet auction model achieving verifiable fairness, a requirement aimed at enhancing the trust of bidders in auctioneers. Distrust in remote…

Abstract

Describes a novel Internet auction model achieving verifiable fairness, a requirement aimed at enhancing the trust of bidders in auctioneers. Distrust in remote auctioneers prevents bidders from participating in Internet auctioning. According to proposed survey reports, this study presents four characteristics that render the Internet untrustworthy for bidders. These intrinsic properties suggest that auction sites not only follow auction policies, but provide customers with evidence validating that the policies are applied fairly. Evidence of verifiable fairness provides bidders with a basis for confidence in Internet auctions. Cryptographic techniques are also applied herein to establish a novel auction model with evidence to manifest and verify every step of the auctioneer. Analysis results demonstrate that the proposed model satisfies various requirements regarding fairness and privacy. Moreover, in the proposed model, the losing bids remain sealed.

Details

Internet Research, vol. 11 no. 2
Type: Research Article
ISSN: 1066-2243

Keywords

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Article
Publication date: 19 September 2017

Jing Tian, Julio Lumbreras, Celio Andrade and Hua Liao

This paper aims to identify key sectors in carbon footprint responsibility, an introduced concept depicting CO2 responsibilities allocated through the supply chain…

Abstract

Purpose

This paper aims to identify key sectors in carbon footprint responsibility, an introduced concept depicting CO2 responsibilities allocated through the supply chain containing sectoral activities and interactions. In detail, various key sectors could be identified according to comparative advantages in trade, sectoral linkage and sectoral synergy within the supply chain.

Design/methodology/approach

A semi-closed input–output model is used to make the household income–expenditure relationship endogenous through the supply chain where sectoral CO2 emissions are calculated, and the production-based responsibility (PR) principle is evaluated. Thus, according to “carbon footprint responsibility”, modified hypothetical extraction method is applied to decompose sectoral CO2 in terms of comparative advantages in trade, sectoral linkage and synergy. Finally, key sectors are identified via sectoral shares and associated decompositions in carbon footprint responsibility.

Findings

Compared to 2005, in 2012, the PR principle failed to track sectoral CO2 flow, and embodied CO2 in import and interprovincial export increased, with manufacturing contributing the most; manufacturing should take more carbon responsibilities in the internal linkage, and tertiary sectors in the net forward and backward linkage, with sectors enjoying low carbonization in the mixed linkage; inward net CO2 flows of manufacturing and service sectors were more complicated than their outward ones in terms of involved sectors and economic drivers; and residential effects on CO2 emissions of traditional sectors increased, urban effects remained larger than rural ones and manufacturing and tertiary sectors received the largest residential effects.

Originality/value

The value of this paper is as follows: the household income–expenditure relationship got endogenous in intermediate supply and demand, corresponding to the rapid urbanization in megacities; key sectors were observed to change flexibly according to real sectoral activities and interaction; and the evaluation of the PR principle was completed ahead of using a certain CO2 accounting principle at the city level.

Details

International Journal of Climate Change Strategies and Management, vol. 9 no. 6
Type: Research Article
ISSN: 1756-8692

Keywords

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