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Article
Publication date: 22 March 2024

Yumei Zhang, Ming Lei, Xiangmin Lan, Xiangyang Zhang, Shenggen Fan and Ji Gao

As one of its major strategies, China has made a new plan to further expand High Standard Farmland (HSF) to all permanent basic farmland (80% of total farmland) for grain security…

Abstract

Purpose

As one of its major strategies, China has made a new plan to further expand High Standard Farmland (HSF) to all permanent basic farmland (80% of total farmland) for grain security over the next decade. Yet, what will be the impact of farmland infrastructure investment on agrifood systems? The paper aims to systematically evaluate the multiple effects (food security, economy, nutrition and environment) of expanding HSF construction under the context of the “Big Food vision” using an interdisciplinary model.

Design/methodology/approach

An interdisciplinary model – AgriFood Systems Model, which links the China CGE model to diet and carbon emission modules, is applied to assess the multiple effects of HSF construction on agrifood systems, such as food security and economic development, residents’ diet quality and carbon emissions. Several policy scenarios are designed to capture these effects of the past HSF investment based on counterfactual analysis and compare the effects of HSF future investment at the national level under the conditions of different land use policies – restricting to grain crops or allowing diversification (like vegetables, and fruit).

Findings

The investments in HSF offer a promising solution for addressing the challenges of food and nutrition security, economic development and environmental sustainability. Without HSF construction, grain production and self-sufficiency would decline significantly, while the agricultural and agrifood systems’ GDP would decrease. The future investment in the HSF construction will further increase both grain production and GDP, improve dietary quality and reduce carbon emissions. Compared with the policy of limiting HSF to planting grains, diversified planting can provide a more profitable economic return, improve dietary quality and reduce carbon emissions.

Originality/value

This study contributes to better informing the impact of land infrastructure expanding investment on the agrifood systems from multiple dimensions based on an interdisciplinary model. We suggest that the government consider applying diversified planting in the future HSF investment to meet nutritional and health demands, increase household income and reduce carbon emissions.

Details

China Agricultural Economic Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1756-137X

Keywords

Open Access
Article
Publication date: 24 January 2022

Ke Zhang, Almudena González del Valle-Brena, Ignacio Ramos Riera and Jingli Zhao

The study aims to understand how cultural route heritage is conceptualized and managed in China by systematically reviewing the research literature on Chinese cultural route…

1765

Abstract

Purpose

The study aims to understand how cultural route heritage is conceptualized and managed in China by systematically reviewing the research literature on Chinese cultural route heritage (CRH). The study intends to inspire further discussion on the theoretical and practical development of cultural routes since the development is still at a liminal stage in China.

Design/methodology/approach

A total of 253 research articles related to Chinese cultural rote heritage from major Chinese and English research databases China National Knowledge Infrastructure (CNKI), Web of Science (WOS) and Scopus have been comprehensively identified and reviewed for the purpose of the study.

Findings

Four major themes of research on Chinese CRH have been identified: conceptual evaluation, list of the routes and characteristics of the routes, conservation and utilization. The results revealed that China has very rich resources in CRH, many of which were formed a long time ago, which exist across vast geographic regions and have assumed multiple functions and undergone dynamic reciprocal exchanges among diverse cultures and ethnicities.

Practical implications

The paper summarizes some major obstacles faced by CRH in China and proposes a strategic model to address the need for a more sustainable development of CRH in the Chinese context.

Originality/value

The paper offers a comprehensive overview of CRH in China and discusses practical issues in management and development of heritage great in size, number and complexity.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 14 no. 2
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 15 December 2023

Yamina Chouaibi, Rim Zouari-Hadiji and Sawssen Khlifi

The present work aimed to identify the impact of accrual-based earnings management on the cost of equity (KE) through corporate social responsibility (CSR) as a moderating…

Abstract

Purpose

The present work aimed to identify the impact of accrual-based earnings management on the cost of equity (KE) through corporate social responsibility (CSR) as a moderating variable on European Environmental, Social, and Governance (ESG) companies.

Design/methodology/approach

The authors used data from a sample of 366 European firms over the 2012–2022 period. The data were collected from the Thomson Reuters Asset 4 and I/B/E/S database and analyzed using STATA 17 as a statistical software package.

Findings

As expected, the results showed a negative relationship between accruals, CSR and KE. Moreover, they suggest that the moderating variable negatively affects the relationship between accruals and the KE.

Practical implications

The results are pertinent to stakeholders and investors, who would pressure companies to enhance the quality of disclosed information and mitigate risks facing the company.

Originality/value

The main contribution lies in examining the relationship between accruals and KE through CSR in the European ESG context.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 1 November 2023

Juan Yang, Zhenkun Li and Xu Du

Although numerous signal modalities are available for emotion recognition, audio and visual modalities are the most common and predominant forms for human beings to express their…

Abstract

Purpose

Although numerous signal modalities are available for emotion recognition, audio and visual modalities are the most common and predominant forms for human beings to express their emotional states in daily communication. Therefore, how to achieve automatic and accurate audiovisual emotion recognition is significantly important for developing engaging and empathetic human–computer interaction environment. However, two major challenges exist in the field of audiovisual emotion recognition: (1) how to effectively capture representations of each single modality and eliminate redundant features and (2) how to efficiently integrate information from these two modalities to generate discriminative representations.

Design/methodology/approach

A novel key-frame extraction-based attention fusion network (KE-AFN) is proposed for audiovisual emotion recognition. KE-AFN attempts to integrate key-frame extraction with multimodal interaction and fusion to enhance audiovisual representations and reduce redundant computation, filling the research gaps of existing approaches. Specifically, the local maximum–based content analysis is designed to extract key-frames from videos for the purpose of eliminating data redundancy. Two modules, including “Multi-head Attention-based Intra-modality Interaction Module” and “Multi-head Attention-based Cross-modality Interaction Module”, are proposed to mine and capture intra- and cross-modality interactions for further reducing data redundancy and producing more powerful multimodal representations.

Findings

Extensive experiments on two benchmark datasets (i.e. RAVDESS and CMU-MOSEI) demonstrate the effectiveness and rationality of KE-AFN. Specifically, (1) KE-AFN is superior to state-of-the-art baselines for audiovisual emotion recognition. (2) Exploring the supplementary and complementary information of different modalities can provide more emotional clues for better emotion recognition. (3) The proposed key-frame extraction strategy can enhance the performance by more than 2.79 per cent on accuracy. (4) Both exploring intra- and cross-modality interactions and employing attention-based audiovisual fusion can lead to better prediction performance.

Originality/value

The proposed KE-AFN can support the development of engaging and empathetic human–computer interaction environment.

Article
Publication date: 27 July 2023

Di Ke, Ximeng Jia, Yuanyuan Li and Peipei Wang

Taking a dynamic endogenous perspective, this study aims to examine neglected endogeneity issues in the relationship between corporate social responsibility (CSR) and brand value…

Abstract

Purpose

Taking a dynamic endogenous perspective, this study aims to examine neglected endogeneity issues in the relationship between corporate social responsibility (CSR) and brand value and the relationship’s moderation by corporate governance.

Design/methodology/approach

The study uses the three-stage least squares (3SLS) method on 990 samples of the 110 most valuable listed companies published by the World Brand Lab for 2013–2021 to empirically test the two-way interactive endogenous relationship between CSR and brand value.

Findings

The findings reveal that increasing investment in CSR increases brand value in the current period, which prompts companies to reduce investment in social responsibility, resulting in a decline in future brand value. Concerning the moderating effect of corporate governance variables, the size of the board of directors and the board’s proportion of independent directors positively regulate the relationship between CSR and brand value. By contrast, the proportion of executive shareholdings has a negative impact.

Originality/value

This study’s findings complement previous studies on endogeneity in the relationship between CSR and brand value, and enrich the literature on corporate governance, CSR and brand value as a whole. In addition, the study uses the 3SLS method, which avoids endogeneity problems and eliminates the one-sidedness of the subjective selection of instrumental variables.

Details

Chinese Management Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 12 February 2024

Tong Wen, Litang Wen, Yunxi Zeng and Ke Zhang

External institutional policy and its impact on corporate social responsibility (CSR) have been widely discussed by researchers, but its effect still remains controversial. This…

Abstract

Purpose

External institutional policy and its impact on corporate social responsibility (CSR) have been widely discussed by researchers, but its effect still remains controversial. This study aims to use the minimum wage policy as an illustrative example to analyze its impact on the corporate social responsibility (CSR) of tourist enterprises. Furthermore, the research seeks to examine the boundary conditions that influence the minimum wage’s effect on CSR.

Design/methodology/approach

This paper takes the data of 42 listed tourism companies from 2010 to 2020 in China as samples and uses the mixed OLS regression method and the fixed effects panel model to examine the effect of the minimum wage on CSR.

Findings

Findings show that increasing wages has a significantly negative impact on their total CSR investment. Also, low-operating-capacity enterprises and private enterprises will react more adversely when faced with increasing minimum wages. And found that the increase of minimum wage has no significant negative impact on the strategic social responsibility of tourism enterprises; however, it has a significantly negative impact on their tactical social responsibility. In addition, as far as employees’ rights and interests are concerned, the minimum wage increase has effectively increased employee salaries, but the nonsalary benefits of the employees have significantly decreased.

Originality/value

The contribution of this paper not only expands the research on the antecedents and boundary mechanisms of CSR but also clarifies the specific effect of the rise of the minimum wage on corporate social responsibility; it further deepens the impact of institutional policy factors on CSR, which also opens new perspectives for policy evaluation and provides a theoretical basis for government policymakers.

Article
Publication date: 6 June 2023

Kitty Mo Kong and Hedy Jiaying Huang

This paper investigates whether the audit fees of Chinese listed firms are associated with the share pledging practice of the firm’s controlling shareholders.

Abstract

Purpose

This paper investigates whether the audit fees of Chinese listed firms are associated with the share pledging practice of the firm’s controlling shareholders.

Design/methodology/approach

This study uses the audit pricing model to estimate the association between the share pledging of listed firms and audit fees. Cross-sectional analysis is conducted on a large sample of Chinese listed firms during the period 2004 to 2019. The authors further test the moderating effects of listing on the Main Board, state ownership and abnormal audit report lag on the association between share pledging and audit fees. The results remain robust to various endogeneity tests including two-stage least squares instrumental variable analysis, entropy balancing analysis and difference-in-difference analysis.

Findings

The study finds that audit fees are positively associated with the proportion of shares pledged by the listed firm’s controlling shareholder in China. The results also provide new evidence that the positive association between audit fees and the share pledging of controlling shareholders could be mitigated if the firm is listed on the Main Board and/or it is a state-owned enterprise. In contrast, pledged firms with abnormal audit report lag are found to have higher audit fees than their pledged counterparts without the excessively long audit delay.

Practical implications

Findings of this study have important practical implications to those charged with governance, as boards need to comprehensively understand the adverse consequences of share pledging when pursuing it as the firm’s major source of financing. The study also has policy implications for stock market regulators such as the China Securities Regulatory Commission in China. Regulators could consider developing a threshold-based share pledging disclosure and pledge ratio requirements based on factors such as a firm’s listing status and ownership structure.

Originality/value

This study provides new evidence on the audit-related consequences of share pledging in a significant capital market. Findings of this study also enrich the existing audit literature by introducing the share pledging activities of controlling shareholders into the audit pricing decision-making model.

Details

Pacific Accounting Review, vol. 35 no. 4
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 15 February 2023

Lili Zhang, Jie Ling and Mingwei Lin

The aim of this paper is to present a comprehensive analysis of risk management in East Asia from 1998 to 2021 by using bibliometric methods and tools to explore research trends…

Abstract

Purpose

The aim of this paper is to present a comprehensive analysis of risk management in East Asia from 1998 to 2021 by using bibliometric methods and tools to explore research trends, hotspots, and directions for future research.

Design/methodology/approach

The data source for this paper is the Web of Science Core Collection, and 7,154 publications and related information have been derived. We use recognized bibliometric indicators to evaluate publications and visually analyze them through scientific mapping tools (VOS Viewer and CiteSpace).

Findings

The analysis results show that China is the most productive and influential country/region. East Asia countries have strong cooperation with each other and also have cooperation with other countries. The study shows that risk management has been involved in various fields such as credit, supply chain, health emergency and disaster especially in the background of COVID-19. We also found that machine learning, especially deep learning, has been playing an increasingly important role in risk management due to its excellent performance.

Originality/value

This paper focuses on studying risk management in East Asia, exploring its publication's fundamental information, citation and cooperation networks, hotspots, and research trends. It provides some reference value for scholars who are interested or further research in this field.

Details

International Journal of Intelligent Computing and Cybernetics, vol. 16 no. 3
Type: Research Article
ISSN: 1756-378X

Keywords

Article
Publication date: 24 November 2022

Xianbo Zhao

This study collected the bibliographic data of 2034 journal articles published in 2000–2021 from Web of Science (WoS) core collection database and adopted two bibliometric…

507

Abstract

Purpose

This study collected the bibliographic data of 2034 journal articles published in 2000–2021 from Web of Science (WoS) core collection database and adopted two bibliometric analysis methods, namely historiography and keyword co-occurrence, to identify the evolution trend of construction risk management (CRM) research topics.

Design/methodology/approach

CRM has been a key issue in construction management research, producing a big number of publications. This study aims to undertake a review of the global CRM research published from 2000 to 2021 and identify the evolution of the research topics relating to CRM.

Findings

This study found that risk analysis methods have shifted from simply ranking risks in terms of their relative importance or significance toward examining the interrelationships among risks, and that the objects of CRM research have shifted from generic construction projects toward specified types of construction projects (e.g. small projects, underground construction projects, green buildings and prefabricated projects). In addition, researchers tend to pay more attention to an individual risk category (e.g. political risk, safety risk and social risk) and integrate CRM into cost, time, quality, safety and environment management functions with the increasing adoption of various information and communication technologies.

Research limitations/implications

This study focused on the journal articles in English in WoS core collection database only, thus excluding the publications in other languages, not indexed by WoS and conference proceedings. In addition, the historiography focused on the top documents in terms of document strength and thus ignored the role of the documents whose strengths were a little lower than the threshold.

Originality/value

This review study is more inclusive than any prior reviews on CRM and overcomes the drawbacks of mere reliance on either bibliometric analysis results or subjective opinions. Revealing the evolution process of the CRM knowledge domain, this study provides an in-depth understanding of the CRM research and benefits industry practitioners and researchers.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 4
Type: Research Article
ISSN: 0969-9988

Keywords

Abstract

Details

Journal of International Logistics and Trade, vol. 21 no. 4
Type: Research Article
ISSN: 1738-2122

1 – 10 of 218