Search results
1 – 10 of 142The identification of network user relationship in Fancircle contributes to quantifying the violence index of user text, mining the internal correlation of network behaviors among…
Abstract
Purpose
The identification of network user relationship in Fancircle contributes to quantifying the violence index of user text, mining the internal correlation of network behaviors among users, which provides necessary data support for the construction of knowledge graph.
Design/methodology/approach
A correlation identification method based on sentiment analysis (CRDM-SA) is put forward by extracting user semantic information, as well as introducing violent sentiment membership. To be specific, the topic of the implementation of topology mapping in the community can be obtained based on self-built field of violent sentiment dictionary (VSD) by extracting user text information. Afterward, the violence index of the user text is calculated to quantify the fuzzy sentiment representation between the user and the topic. Finally, the multi-granularity violence association rules mining of user text is realized by constructing violence fuzzy concept lattice.
Findings
It is helpful to reveal the internal relationship of online violence under complex network environment. In that case, the sentiment dependence of users can be characterized from a granular perspective.
Originality/value
The membership degree of violent sentiment into user relationship recognition in Fancircle community is introduced, and a text sentiment association recognition method based on VSD is proposed. By calculating the value of violent sentiment in the user text, the annotation of violent sentiment in the topic dimension of the text is achieved, and the partial order relation between fuzzy concepts of violence under the effective confidence threshold is utilized to obtain the association relation.
Details
Keywords
Alfred Bu, Masoud Azizkhani and Alicia Jiang
This study aims to investigate whether and how auditors responded to the documented increases in earnings management after split-share structure reform (SSSR) in China, as…
Abstract
Purpose
This study aims to investigate whether and how auditors responded to the documented increases in earnings management after split-share structure reform (SSSR) in China, as manifested in auditors’ propensity to issue modified audit opinions (MAOs) after the SSSR. This study further investigates how client importance and auditor size influence auditors’ response to earnings management after the SSSR.
Design/methodology/approach
This study adopts logit regression models to investigate auditors’ propensity to issue MAOs to their clients that appear to manage earnings after the SSSR. Initially, including all Chinese publicly listed firms from the CSMAR database, the sample for final analyses consists of 21,904 firm-year observations for 1,290 unique listed firms during the period 2001–2020. The sample period surrounds the implementation of the SSSR, which started in 2005, allowing the examination of auditors’ propensity to issue MAOs after vis-à-vis before the SSSR.
Findings
The authors find that non-Big10 auditors in China were less likely to issue MAOs to their economically important clients who appear to manage earnings after SSSR. However, in the years of non-tradeable shares being released to the markets, both Big10 and non-Big10 auditors were less likely to issue MAOs to their economically important clients who appear to manage earnings. The findings suggest that auditors may have compromised auditor independence in response to earnings management after the SSSR, likely due to the pressure from their economically important clients.
Originality/value
This paper contributes to the literature, specifically the practice and theory in auditing, by shedding light on ever-changing auditors’ reporting behaviour, especially with regard to auditor independence. It also adds to the growing body of literature on the impact of institutional changes on auditing practices worldwide. The findings of this study further suggest that the recently documented declining demand for high-quality audits after the SSSR may be motivated by the clients’ intention to manage earnings after the SSSR.
Details
Keywords
Sihang Zhang, Xiaojun Ma, Huifen Xu and Jijian Lu
This paper seeks to investigate the differences in the teachers’ professional development (TPD) by mentorship in workplace. The authors examined the role of mentorship in the PD…
Abstract
Purpose
This paper seeks to investigate the differences in the teachers’ professional development (TPD) by mentorship in workplace. The authors examined the role of mentorship in the PD of teachers and conducted a meta-analysis of pertinent empirical data.
Design/methodology/approach
Using data from over 2,900 individuals, 66 experiments and 12 countries, the authors presented a meta-analysis of the association between workplace mentorship and TPD.
Findings
The authors concluded that mentoring activities could boost the TPD to some extent. It contributes positively to the discipline of science and language, kindergarten, individual mentoring and curriculum research. In addition, the periodicity should not exceed 1 year.
Research limitations/implications
The results of the meta-analysis are restricted to short-term mentorship activities, and the sample size is modest. Building upon the findings from the literature review and meta-analysis, the authors delineated a research agenda for prospective investigations. This includes an imperative for further exploration into the nexus between mentoring and the PD of educators.
Practical implications
Based on the available literature and meta-analysis findings, the authors developed a framework for the “Experts in the classroom” TPD pattern.
Originality/value
This is the first meta-analysis evaluating the association between mentorship and TPD.
Details
Keywords
This paper aims to reveal how different types of events and top management teams' (TMTs’) cognitive frames affect the generation of breakthrough innovations.
Abstract
Purpose
This paper aims to reveal how different types of events and top management teams' (TMTs’) cognitive frames affect the generation of breakthrough innovations.
Design/methodology/approach
Drawing on the event system theory and upper echelon theory, this study chose a Chinese manufacturing enterprise as the case firm and conducted an exploratory single-case study to unpack how breakthrough innovation generates over time.
Findings
By conducting the in-depth case analysis, the study revealed that firms do not produce breakthrough innovation in the catch-up stage and parallel-running stage but achieve it in the leading stage. It also indicated that when facing proactive events in the catch-up stage, TMTs often adopt a contracted lens, being manifested as consistency orientation, less elastic organizational identity and narrower competitive boundaries. In addition, they tend to adopt a contracted lens when facing reactive and proactive events in the parallel-running stage. In the face of reactive and proactive events in the leading stage, they are more inclined to adopt an expanded lens, being manifested as a coexistence orientation, more elastic organizational identity and wider competitive boundaries.
Originality/value
First, by untangling how TMT's cognitive frame functions in breakthrough innovations, this paper provides a micro-foundation for producing breakthrough innovations and deepens the understanding of upper echelon theory by considering the cognitive dimension of TMTs. Second, by teasing out several typical events experienced by the firm, this paper is the first attempt to reveal how events affect the generation of breakthrough innovation. Third, the work extends the application of the event system theory in technological innovation. It also provides insightful implications for promoting breakthrough innovations by considering the role of proactive and reactive events a firm experiences and TMT's perceptions.
Details
Keywords
Abstract
Purpose
This study aims to explore how and when learning from others promotes creative performance over the contributor’s tenure in the context of open innovation communities.
Design/methodology/approach
The authors analyze a publicly available data set that includes 25,923 innovative items developed by 2,194 contributors from an open innovation community of an online game spanning eight years. Logistic regression model is used for analyzing the data.
Findings
The results show that multicultural experiences are negatively related to contributor’s creative performance, and this negative relationship weakens as contributor’s tenure increases. While diverse skills are positively related to contributor’s creative performance, and this positive relationship strengthens as contributor’s tenure increases.
Originality/value
This research highlights the importance of online team collaboration in knowledge transfer through learning from others in open innovation communities. By identifying two outcomes of learning from others through online team collaboration, the authors demonstrate the double-edged role of learning from others and advance the understanding on how the effect of learning from others varies over the contributor’s tenure. These results expand the understanding of online team collaboration and provide a new perspective for research on learning from others.
Details
Keywords
Ning Qi, Shiping Lu and Hao Jing
In the context of constructing an integrated national strategic system, collaborative innovation among enterprises is the current social focus. Therefore, in order to find the…
Abstract
Purpose
In the context of constructing an integrated national strategic system, collaborative innovation among enterprises is the current social focus. Therefore, in order to find the interest relationship between multiple game subjects, to explore the influencing factors of collaborative innovation of civil-military integration enterprises. This paper constructs a collaborative innovation mechanism for military–civilian integration involving four game subjects (military enterprises, private enterprises, local governments, and science and technology intermediaries). It aims to solve and reveal the evolutionary game relationship among the four parties.
Design/methodology/approach
To explore the mechanism of military–civilian collaborative innovation involving four players, this study employs game theory and constructs an evolutionary game model for collaborative innovation with the participation of military enterprises, civilian enterprises, local governments, and technology intermediaries. The model reveals the evolutionary game patterns among these four entities, analyzes the impact of various parameters on the evolutionary process of the game system, and numerical simulation is used to show these changes more specifically.
Findings
The research findings demonstrate that active government subsidies promote cooperation throughout the system. Moreover, increasing the input-output ratio of research and development (R&D), the rate of technological spillovers, and the R&D investment of civilian enterprises all facilitate the tendency toward cooperation within the system. However, when the government chooses to actively provide subsidies, increasing R&D investment in military enterprises may hinder the tendency toward cooperation. Furthermore, central transfer payments, government punishment from the central government, and an increase in the information conversion rate of technology intermediaries may suppress the rate of cooperation within the system.
Originality/value
Most of the previous studies on the collaborative innovation of military–civilian integration have been tripartite game models between military enterprises, private enterprises, and local governments. In contrast, this study adds science and technology intermediaries on this basis, reveals the evolution mechanism of collaborative innovation of civil-military integration enterprises from the perspective of four-party participation, and analyzes the factors influencing the cooperation of the whole system. The conclusion of this study not only enriches the collaborative innovation evolution mechanism of military–civilian integration enterprises from the perspective of multiple agents but also provides practical guidance for the innovation-driven development of military–civilian integration enterprises.
Details
Keywords
Swechha Chada and Gopal Varadharajan
This paper aims to examine the relationship between earnings quality and corporate cash holdings in an emerging economy. Existing literature posits that earnings quality is a…
Abstract
Purpose
This paper aims to examine the relationship between earnings quality and corporate cash holdings in an emerging economy. Existing literature posits that earnings quality is a result of information asymmetry and firms with lower earnings quality increases cash holdings, to shield the firm from future uncertainties. In this paper, the authors propose a ‘private benefits hypothesis’, which suggests that lower earnings quality is an indicator of opportunism and expropriation of resources in the firm, through tunneling or excessive executive compensations. As a result, firms with lower earnings quality increase cash holdings in their control, to increase their private benefits and to avoid the scrutiny of the external stakeholders. The authors further examine the monitoring role played by institutional investors on cash holdings, with varying degrees of earnings quality.
Design/methodology/approach
This study uses an unbalanced panel data sourced from Prowessdx, from 2000 to 2019. The analysis employs 20,231 firm-year observations from 2,421 firms. Earnings quality is calculated following Dechow and Dichev (2002).
Findings
Empirical analysis confirms that the firms with higher earnings quality reduce cash. Further, institutional investors reduce the cash holdings in firms with higher earnings quality. Institutional investors effectively reduce the cash only in firms with at least 10% of equity shareholding. The results are robust to alternative measures of earnings quality and endogeneity concerns.
Originality/value
This study diverges from the information asymmetry hypothesis in the existing literature on earnings quality and cash holdings and highlights the underlying private benefits hypothesis, that will impact cash holdings. Next, the 10% institutional shareholding is important in the Indian context as it represents the minimum threshold at which block holders can request extraordinary general meetings (Section 100 of the Companies Act 2013) or the involvement of the National Company Law Tribunal (NCLT) (Section 213 of the Companies Act 2013). This study highlights that unlike in Anglo-Saxon economies, institutional investors or other minority shareholders are empowered by the Companies Act 2013 to play a vital role in corporate governance with a mere 10% equity.
Details
Keywords
Biying Zhu, Ju’e Guo, Martin de Jong, Yunhong Liu, Erlong Zhao and Gao Jing
This paper aims to examine the unique Chinese context by analyzing the city labels (e.g. smart city and eco city) used by Chinese local governments at or above the provincial…
Abstract
Purpose
This paper aims to examine the unique Chinese context by analyzing the city labels (e.g. smart city and eco city) used by Chinese local governments at or above the provincial capital level to represent themselves (adopted city labels) and the developmental pathways they actually pursued (adopted developmental pathways).
Design/methodology/approach
The authors compared the city brand choices to those anticipated based on their geographic and economic contexts (predicted city labels and developmental pathways) as well as the directives outlined in national planning documents (imposed city labels and developmental pathways). The authors identified ten main categories of city labels used to designate themselves and establish the frequency of their use based on municipal plan documents, economic and geographic data and national plan documents and policy reports, respectively.
Findings
The authors discovered that both local economic development and geographic factors, as well as top-down administrative influences, significantly impact city branding strategies in the 38 Chinese cities studied. When these models fall short in predicting adopted city labels and pathways, it is often because cities favor a service-oriented reputation over a manufacturing-focused one, and they prefer diverse, multifaceted industrial images to uniform ones.
Originality/value
The originality and value of this paper lie in its contribution to the academic literature on city branding by developing a predictive model for brand development at the municipal level, with explicit attention to the national-local nexus. The paper’s approach differs from existing research in the first cluster of city branding by not addressing issues of stakeholder involvement or adoption and implementation processes. Additionally, the paper’s focus on the political power dynamics at the national level and urban governance details at the municipal level provides a unique perspective on the topic. Overall, this paper provides a valuable contribution to the field of city branding by expanding the understanding of brand development and its impact on the socioeconomic environment.
Details
Keywords
Yanmin Zhou, Zheng Yan, Ye Yang, Zhipeng Wang, Ping Lu, Philip F. Yuan and Bin He
Vision, audition, olfactory, tactile and taste are five important senses that human uses to interact with the real world. As facing more and more complex environments, a sensing…
Abstract
Purpose
Vision, audition, olfactory, tactile and taste are five important senses that human uses to interact with the real world. As facing more and more complex environments, a sensing system is essential for intelligent robots with various types of sensors. To mimic human-like abilities, sensors similar to human perception capabilities are indispensable. However, most research only concentrated on analyzing literature on single-modal sensors and their robotics application.
Design/methodology/approach
This study presents a systematic review of five bioinspired senses, especially considering a brief introduction of multimodal sensing applications and predicting current trends and future directions of this field, which may have continuous enlightenments.
Findings
This review shows that bioinspired sensors can enable robots to better understand the environment, and multiple sensor combinations can support the robot’s ability to behave intelligently.
Originality/value
The review starts with a brief survey of the biological sensing mechanisms of the five senses, which are followed by their bioinspired electronic counterparts. Their applications in the robots are then reviewed as another emphasis, covering the main application scopes of localization and navigation, objection identification, dexterous manipulation, compliant interaction and so on. Finally, the trends, difficulties and challenges of this research were discussed to help guide future research on intelligent robot sensors.
Details
Keywords
Zhaozhao Tang, Wenyan Wu, Po Yang, Jingting Luo, Chen Fu, Jing-Cheng Han, Yang Zhou, Linlin Wang, Yingju Wu and Yuefei Huang
Surface acoustic wave (SAW) sensors have attracted great attention worldwide for a variety of applications in measuring physical, chemical and biological parameters. However…
Abstract
Purpose
Surface acoustic wave (SAW) sensors have attracted great attention worldwide for a variety of applications in measuring physical, chemical and biological parameters. However, stability has been one of the key issues which have limited their effective commercial applications. To fully understand this challenge of operation stability, this paper aims to systematically review mechanisms, stability issues and future challenges of SAW sensors for various applications.
Design/methodology/approach
This review paper starts with different types of SAWs, advantages and disadvantages of different types of SAW sensors and then the stability issues of SAW sensors. Subsequently, recent efforts made by researchers for improving working stability of SAW sensors are reviewed. Finally, it discusses the existing challenges and future prospects of SAW sensors in the rapidly growing Internet of Things-enabled application market.
Findings
A large number of scientific articles related to SAW technologies were found, and a number of opportunities for future researchers were identified. Over the past 20 years, SAW-related research has gained a growing interest of researchers. SAW sensors have attracted more and more researchers worldwide over the years, but the research topics of SAW sensor stability only own an extremely poor percentage in the total researc topics of SAWs or SAW sensors.
Originality/value
Although SAW sensors have been attracting researchers worldwide for decades, researchers mainly focused on the new materials and design strategies for SAW sensors to achieve good sensitivity and selectivity, and little work can be found on the stability issues of SAW sensors, which are so important for SAW sensor industries and one of the key factors to be mature products. Therefore, this paper systematically reviewed the SAW sensors from their fundamental mechanisms to stability issues and indicated their future challenges for various applications.
Details