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As a high-reward strategy to differentiate social platforms, value co-creation is increasingly becoming a tool to enhance customers' social attachment. However, there is still a lack of academic understanding of the value co-creation that enables users to build social attachment with social platforms. To address this challenge, we develop and then examine a theoretical model grounded in value co-creation theory considering the relationship between value co-creation and social attachment, and also explore the mediating effect of user experience and the moderating effect of self-disclosure.

This study takes representative social platform users as the research object, chooses Questionnaire Star as the platform for questionnaire distribution and collection and collects 531 eligible data through the snowball sampling questionnaire method. And then, MPLUS7.4 is used to analyze the data and thus examine our proposed theoretical model.

The results of structural equation modeling analysis suggest that two dimensions of value co-creation (i.e. initiated value co-creation and spontaneous value co-creation) affect social attachment not only directly but also indirectly (i.e. the mediating role of user experience) and that self-disclosure moderates the impact of value co-creation affecting social attachment.

This study verifies the impact of different dimensions of value co-creation toward social platforms on social attachment, showing that value co-creation plays an important role in developing users' social attachment and provides practical implications for promoting the sustainable development of social platforms and building users' psychological well-being.

The purpose of this study is to delve into the complex interplay between earnings management (EM), the International Financial Reporting Standards (IFRS) implementation and the reporting lag (RL) within the specific context of the Gulf Cooperation Council (GCC) region, with a particular emphasis on the Saudi context, offering insights into their influence on financial reporting practices.

Using a panel data set of 135 Saudi companies over an eight-year period, covering four years before and after the mandatory adoption of IFRS in 2017, this study investigates the Saudi financial reporting landscape. It uses interaction moderation analysis to explore variable effects and includes robustness analyses to validate the findings.

The findings reveal three key outcomes. First, they challenge conventional expectations by showing no significant impact of discretionary accruals (DACC) on RL, contrary to established accounting theories. This deviation is attributed to unique market characteristics within the GCC region, including family-owned businesses, government involvement and distinct regulations, with specific insights relevant to Saudi Arabia. Second, an unexpected positive association between IFRS adoption and RL in Saudi Arabia emerged. Several contextual factors contribute, including transition costs, compliance expenses, institutional dynamics and reconciling IFRS with local Shariah principles. Most importantly, IFRS adoption significantly reduced RL, especially for companies with high DACC levels. This highlights IFRS’s transformative role, emphasizes aligning EM with international standards for investor confidence and mitigating nonconformity risks in the GCC region’s business landscape.

The research findings carry significant practical implications for companies operating within the GCC region, accentuating the strategic imperative of timely financial reporting to bolster credibility, align with international standards and fortify investor confidence. Moreover, regulators and policymakers are urged to consider tailoring accounting regulations to accommodate the distinctive GCC context, thereby adeptly addressing the intricacies stemming from the interplay of EM, IFRS adoption and RL dynamics in the region.

This study adds to the current body of literature by highlighting the significant moderating influence of IFRS transition on the nexus between DACC and RL. It underscores the crucial role of this global accounting framework in reshaping financial reporting practices.

This study examines the transformation of labour non-governmental organisations (NGOs) operating in Mainland China since the enactment of the 2017 Overseas NGO Management Law, which aims to regulate foreign concerns functioning outside the direct control of the state. It focuses on the extent to which these organisations have responded to the rapidly changing political and social environment by altering their goals and strategies in support of migrant workers. It also considers the relevance of Western social movement theories (SMTs) to China's grassroots labour movement in the 2020s. 

The research is based on case studies of ten labour NGOs operating in Beijing, Tianjin and Yunnan. It draws upon fifteen semi-structured interviews with the founders, leaders and activists affiliated with those organisations, as well as records and documented information of each of those organisations.

While the power and influence of labour NGOs markedly diminished, most have been able to adapt their goals and the strategies remain sustainable amidst both China's changing political and social climates and the global pandemic. It suggests that conventional SMTs can still offer valuable insights into understanding the development of labour NGOs in China, although they might not fully interpret the specific conditions and challenges faced by these organisations.

This study stands out as one of very few to offer empirical evidence on the inner workings of China's labour NGOs over the last six years. It also contributes to our understanding of social movements in a non-Western context.

Research focusing on psychological capital (PsyCap) has been mainly conducted at the individual level. However, recent research has expanded investigations to the collective level with a greater focus on team-level PsyCap. Although, as demonstrated by recent systematic reviews and meta-analyses, the relationships between individual-level PsyCap and the desirable/undesirable outcomes are fairly established in the literature, less is known about such relationships for team-level PsyCap. One of these important, yet least investigated, research areas is the research stream that focuses on the relationship between team-level PsyCap and the outcomes of health, Well-Being, and safety. This chapter aims to highlight the role of individual-level PsyCap as an important predictor of employees’ health, Well-Being, and safety outcomes, but also to go beyond that to provide insights into the potential role of team-level PsyCap in predicting such outcomes at both individual and team levels. To do so, the chapter first draws upon relevant theories to discuss the empirical research findings focusing on the relationship between individual-level PsyCap and the outcomes of health, Well-Being, and safety. It then focuses on team-level PsyCap from theoretical, conceptualization, and operationalization perspectives and provides insights into how team-level PsyCap might be related to health, Well-Being, and safety outcomes at both individual and team levels. Thus, this chapter proposes new research directions in an area of PsyCap that has been left unexplored.

Information overload has become ubiquitous during a public health emergency. The research purpose is to examine the role of mixed emotions in the influence of perceived information overload on individuals’ information avoidance intention and the state of fear of missing out.

A mixed-methods approach was used in this study: a qualitative study of 182 semi-structured interviews and a quantitative study of 309 surveys.

The results show that perceived information overload negatively affects peace of mind and positively affects fatigue and fear. Emotions with a low activation level (peace of mind and fatigue) promote emotions with a high activation level (hope and fear), and peace of mind negatively influences fatigue. Additionally, peace of mind negatively affects information avoidance intention, while hope positively affects the state of fear of missing out. These two information processing outcomes are positively impacted by fatigue and fear.

This study extends existing knowledge by uncovering the underlying influence of mixed emotions on individuals’ different information processing outcomes caused by perceived information overload. It provides practical insights for online media platforms and Internet users regarding how to process overwhelming information during a public health emergency.

This paper aims to investigate whether the two dominant financial reporting regimes, US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS), are associated with audit pricing and audit report lags.

In 2007, the US SEC eliminated the requirement for foreign registrants to reconcile their financial statements to US GAAP from IFRS. In this post-reconciliation setting in the USA, the authors use panel ordinary least square regressions to examine a sample of foreign firms cross-listed in the USA reporting under IFRS and US domestic firms reporting under US GAAP during the fiscal year 2007–2019.

The authors find that the firms reporting under IFRS have longer audit report lags than firms reporting under US GAAP. In addition, the authors find that firms reporting under IFRS pay higher audit fees than their US GAAP counterparts. The results are robust after controlling for the firm- and country-specific characteristics as well as using propensity-score matching.

To the best of the authors’ knowledge, this study is the first to provide empirical evidence that the differences between the two reporting regimes are associated with auditor behavior, possibly through additional audit efforts and audit complexity associated with auditing the principle-based IFRS relative to the rule-based US GAAP.

The soft stabilized slab and pile-supported (SSPS) embankment is an improvement technique to increase the efficiency of resources in road construction. To capture the effects of stabilized slabs on the stress transfer mechanism, the differential settlements and the lateral displacement of the embankment completely. A theoretical model of SSPS is proposed by considering the effect of soil arching and the interaction between the embankment fill, stabilized soil, pile, foundation soil and bearing stratum.

In the theoretical model, the stress and strain coordination relationship of the system was analyzed in view of the minimum potential energy theory and equal settlement plane theory. Subsequently, the theoretical method was applied to field tests for comparison. Finally, the influence of the elastic modulus and the thickness of the stabilized slab on the stress concentration ratio and foundation settlement were examined.

In addition to the experimental findings, the method has been revealed to be reasonable and feasible, considering its ability to effectively exploit the stabilized slab effect and improve the bearing capacity of soil and piles. An economical and reasonable arrangement scheme for the thickness and strength of stabilized slabs was obtained. The results reveal that the optimum elastic modulus was chosen as 28 MPa–60 MPa, and the optimum thickness of the stabilized slab was selected as 1.5 m–2.1 m using the parameters of field tests, which can provide guidance to engineering design.

An optimization calculation method is established to analyze the load transfer mechanics of the SSPS embankment based on a double-equal settlement plane. The model’s rationality was analyzed by comparing the settlement and stress concentration ratios in the field tests. Subsequently, the influence of the elastic modulus and the thickness of the stabilized slab on the stress concentration ratio and settlement were examined. An economical and reasonable arrangement scheme for the thickness and elastic modulus of stabilized slabs was obtained, which can provide a novel approach for engineering design.

Source factors have long been a key construct in studies of word-of-mouth influence, but particularly for the digital context of electronic word-of-mouth (eWOM), source trustworthiness and parasocial relationships are worth a considerable focus. This study pays close attention to not only the effects source trustworthiness and parasocial relationships exert on eWOM influence but also the antecedents driving them. This study additionally considers the moderating role of brand credibility in the relationships between the two key constructs and eWOM influence. Confirmatory factor analysis (CFA) was conducted to assess the reliability and validity of the constructs.

A quantitative survey was sent to university students in Ho Chi Minh City, Vietnam, to collect 766 responses, which were then analyzed using an SEM approach. The sampling strategy was based on convenience and snowball sampling techniques to ensure a diverse representation of the student population. Respondents were asked to rate their perceptions of source trustworthiness, parasocial relationships, brand credibility, and eWOM influence regarding social media influencers they follow. The collected data were then analyzed using an SEM approach, utilizing software such as AMOS to validate the measurement model and test the proposed structural relationships.

The results confirm the strong impact of source trustworthiness and parasocial relationships on eWOM influence and recognize source authenticity to be the most powerful driver behind the two. Additionally, the findings suggest that brand credibility can positively moderate how source trustworthiness affects eWOM influence, with interaction effects examined through multi-group analysis.

Relevant implications for researchers and marketing practitioners are discussed, emphasizing the strategic selection of eWOM sources and the cultivation of brand credibility to enhance consumer engagement.

Coordinating low-carbonization and digitalization is a practical implementation pathway to achieve high-quality economic development. Regions are under great emission reduction pressure to achieve low-carbon development. However, why and how regional emission reduction pressure influences enterprise digital transformation is lacking in the literature. This study empirically tests the impact of emission reduction pressure on enterprise digital transformation and its mechanism.

This article takes the data of non-financial listed companies from 2011 to 2020 as a sample. The digital transformation index is measured by entropy value method. The bidirectional fixed effect model was used to test the hypothesis.

The research results show that emission reduction pressure forces enterprise digital transformation. The mechanism lies in that emission reduction pressure improves digital transformation by promoting enterprise innovation, and digital economy moderates the nexus between emission reduction pressure and digital transformation. Furthermore, the effect of emission reduction pressure on digital transformation is more significant for non-state-owned, mature and high-tech enterprises.

This paper discusses the mediating role of enterprise innovation between carbon emission reduction pressure and enterprise digital transformation, as well as the moderating role of digital economy. The research expands the body of knowledge about dual carbon targets, digitization and technological innovation. The author’s findings help update the impact of regional digital economy development on enterprise digital transformation. It also provides theoretical guidance for the realization of digital transformation by enterprise innovation.