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In order to meet the different quality of service (QoS) requirements of vehicle-to-infrastructure (V2I) and multiple vehicle-to-vehicle (V2V) links in vehicle networks, an efficient V2V spectrum access mechanism is proposed in this paper.

A long-short-term-memory-based multi-agent hybrid proximal policy optimization (LSTM-H-PPO) algorithm is proposed, through which the distributed spectrum access and continuous power control of V2V link are realized.

Simulation results show that compared with the baseline algorithm, the proposed algorithm has significant advantages in terms of total system capacity, payload delivery success rate of V2V link and convergence speed.

The LSTM layer uses the time sequence information to estimate the accurate system state, which ensures the choice of V2V spectrum access based on local observation effective. The hybrid PPO framework shares training parameters among agents which speeds up the entire training process. The proposed algorithm adopts the mode of centralized training and distributed execution, so that the agent can achieve the optimal spectrum access based on local observation information with less signaling overhead.

This study aims to examine the impact of culture on earnings management after changing to International Financial Reporting Standards (IFRS).

The study’s sample selection comprises all publicly listed firms in 25 countries between 2000 and 2017 from DataStream database with cultural dimensions ratings from Hofstede et al. (2010). The initial sample contained 2,451 firms.

This study provides evidence that the interaction between national culture and IFRS adoption remains influential in explaining differences in the magnitude of earnings management behavior across countries.

This study higlights how IFRS and the cultural values interact with each other and affect earnings quality. In particular, the authors provide evidence on the relationship between individualism, uncertainty avoidance, power distance and masculinity of national culture and earnings management and, primarily, find that national culture significantly influences the decisions of managers after adopting IFRS.

The financial world of today is evolving at a rate that can be challenging to keep up with and comprehend due to developments in information and communication technology. When compared to a conventional disclosure, the eXtensible Business Reporting Language (XBRL), which was named one of the top ten accounting technologies, has a clear advantage in reducing information asymmetry by providing interactive data disclosure. This study aims to examine whether forcing companies to adopt XBRL would cause them to prefer misclassifying income statement items as an alternative to more risky earnings management methods.

The study sample includes nonfinancial UAE companies listed on Dubai Financial Market and Abu Dhabi Securities Exchange from 2012 to 2019. Fixed effect and system General Method of Moments regressions were used to analyze the study data.

The study found that XBRL reporting resulted in lowering the quality of financial reporting as companies have a higher tendency to misclassify income statement items as earnings management mechanism.

The findings of this research can be used by stakeholders and practitioners in the UAE to better understand whether the use of XBRL is linked to the engagement of financial reporting manipulative practices. The findings of this study also inform policymakers and regulators about the consequences of companies formally adopting digital disclosure language in an effort to improve the quality of their reporting. Besides, the results offer guidance to regulators considering imposing XBRL usage regulations.

Limited number of studies have tested the association between XBRL mandatory adoption and misclassification of income statement items as an earnings management tool in the Gulf Cooperation Council region.

By building and examining an integral model, the principal objectives of this research are to systematically explore how indirect and direct network externalities lead to user loyalty toward WeChat through the mediating effect of perceived gratifications.

The data were collected through an online survey of 688 young people in Mainland China. To empirically assess the conceptual model, zero-order correlation analyses and structural equation modeling were carried out utilizing web-based data.

Path analysis results demonstrate that indirect network externalities and direct network externalities exert a significant impact on users' hedonic gratifications and utilitarian gratifications. Moreover, the study discovers the significant mediating influences of utilitarian gratifications on the association between indirect network externalities and user loyalty.

Theoretically, this article may extend the scope of diverse studies on the association between network externalities and perceived gratifications and offer fresh insights into how mobile social media could actually improve user loyalty through enhancing perceived values among younger generation. Practically, this research assists mobile social media practitioners in retaining users and gaining competitive advantages over rival applications.

Although the extraordinary growth of WeChat has successfully become the dominant media by which individuals develop interpersonal network and contact with others, the roles of perceived gratifications between network externalities and user loyalty toward WeChat have not yet been investigated in depth. These obtained outcomes not only enrich the existing literature regarding the relationship between network externalities and affective response, but also offer fresh insights to mobile social media designers, marketers and users.

In this study, we drew on the theories of social exchange and social learning and hypothesized that the online social capital (SC) and offline SC of social networking affect the online self-disclosure (OSD) of individuals through social self-efficacy (SSE).

After retrieving 514 valid questionnaires, we used structural equation modeling to analyze the data.

The results indicated that the users’ SSE affected their OSD, and that both online and offline bridging and bonding SC increased their SSE. However, online bonding SC directly affected their OSD, whereas online bridging SC did not considerably affect their OSD. Given these findings, we presented both theoretical and practical implications to elucidate SSE and OSD behavior from the perspective of online and offline bridging and bonding SC.

In this study, we drew on theories of social exchange and social learning to examine the effects of online and offline bridging and bonding SC on users’ SSE and OSD on SNSs. Given the importance of SC and SSE in social relationships and the effects of OSD on SNSs, our goal was to provide SNS marketers with a thorough understanding of how to facilitate SSE and OSD from the perspective of online and offline bridging and bonding SC.

Taking attribution theory as an overarching framework, the study aims to examine how employees attribute and respond to a colleague's approach crafting.

Two complementary studies, including a scenario experiment (Study 1; N = 114) and an online survey (Study 2; N = 220), were conducted to test the hypothesized model.

Study 1 found support for the attribution of a prosocial motive to approach crafting, which in turn led to more social support and less social undermining among observers. This mediation was stronger when the job crafter was perceived as less other-oriented. Study 2 replicated the findings of Study 1 and further showed that when observers attributed both high impression management and prosocial motives to approach crafting, the positive relationship between their prosocial motive attribution and social support for the job crafter got weakened, while the negative relationship between their prosocial motive attribution and social undermining of the job crafter was strengthened.

The findings demonstrate that approach crafting gives rise to specific attributions and reactions toward the job crafter, which enrich the understanding of the social consequences of job crafting in the workplace.

Although environmental pressures have been covered in great detail in prior literature as the drivers of eco-innovation, there remains inconsistency in the empirical results concerning the effects of these pressures on eco-innovation behaviour. Hence, this paper aims to investigate the impact of environmental pressures, namely, regulatory pressure, green demand and competitive pressure, on eco-innovation among manufacturing SMEs. Moreover, it examined the mediating role of environmental capabilities on the environmental pressure–eco-innovation relationship.

Quantitative data were collected using an online self-reported questionnaire survey to test the hypothesised model. A total of 183 valid questionnaires were collected from managers and owners of manufacturing SMEs in Egypt.

The results of the data analysis using the Smart-PLS software package revealed that among environmental pressures, only green demand had a direct effect on eco-innovation. In addition, environmental capabilities only mediated the effect of competitive pressure on eco-innovation.

This study has been one of the few addressing the issue of how the drivers of eco-innovation interact. It has also provided the managers and owners of SMEs and policymakers with practical implications.

This paper aims to elucidate how humorous prompts affect tourists’ heritage responsible behaviors (THRBs).

Three scenario-based experiments were conducted through Credamo (an online survey platform). Studies 1 and 2 used a single-factor (language style: humorous vs serious) between-subject design to test the direct and indirect effects of humorous prompts. Study 3 used a 2 (environmental quality: high vs low) × 2 (language style: humorous vs serious) between-subject design to further reveal the boundary condition (environmental quality) of the humor effect.

The results revealed that humorous (vs serious) prompts better persuade tourists to engage in heritage responsible behaviors (HRBs). Content liking mediates the relationship between humorous prompts and THRBs. Moreover, environmental quality significantly moderates the effect of humorous prompts on THRBs, whereby the persuasive effect of humorous prompts is greater in high environmental quality conditions than in low environmental quality conditions.

Destination management organizations can use humor to reduce tourists’ reactance against prompts for behavioral persuasion. Moreover, it is also important to adapt humorous prompts to changes in environmental quality in a timely manner.

Based on psychological reactance theory, the research confirmed the dominant effect of humorous prompts by using content liking as a mediating variable, providing a new research perspective for research on the regulation of THRBs. Moreover, the authors clarified a boundary condition for the persuasiveness of humorous prompts, which helps reinforce the comprehension of humor persuasion.

本研究旨在厘清幽默提示语如何影响游客遗产责任行为的差异效应与过程机制。

本研究利用见数平台开展了三个情景实验。实验1与实验2采用单因素（语言风格：幽默 vs. 严肃）组间实验设计, 验证了幽默提示语对遗产责任行为的直接与间接效应。实验3采用2（语言风格：幽默 vs. 严肃）×2（环境质量：高 vs. 低）组间实验设计进一步揭示环境质量对幽默提示语效果的调节效应。

相较于严肃提示语, 幽默提示语可更好地说服游客产生遗产责任行为。内容喜爱在幽默提示语与遗产责任行为过程中发挥完全中介作用。此外, 环境质量调节了幽默提示语对遗产责任行为的影响, 即幽默提示语（较严肃提示语）仅在环境质量较高的遗产地中具备优势。

遗产地管理组织可使用幽默来降低游客对提示语的心理逆反程度, 从而达到行为说服的目的。与此同时, 管理者也要根据目的地环境质量及时调整幽默提示语的使用策略。

基于心理逆反理论, 本研究以内容喜爱为中介变量, 证实了幽默提示语的优势说服作用, 为游客遗产责任行为管理的相关研究提供了一个新的理论视角。同时, 本研究厘清了幽默提示语在遗产旅游地中的应用边界, 并强化了对幽默说服的理解。

Esta investigación pretende aclarar cómo afecta el humor al efecto persuasivo de la señalización sobre el comportamiento responsable de los turistas respecto al patrimonio.

Se realizaron tres experimentos basados en escenarios a través de Credamo (una plataforma de encuestas en línea). En los estudios 1 y 2 se utilizó un diseño entre sujetos de un solo factor (estilo de lenguaje: humorístico frente a serio) para comprobar los efectos directos e indirectos de los señalización humorísticos. El estudio 3 utilizó un diseño entre sujetos de 2 (calidad del entorno: alta frente a baja) × 2 (estilo lingüístico: humorístico frente a serio) para revelar con más detalle la condición límite (calidad del entorno) del efecto del humor.

Los resultados revelaron que las señalización humorísticas (frente a las serias) persuaden mejor a los turistas a participar en las HRB. El gusto por el contenido influye en la relación entre los señalización humorísticos y las HRB. Además, la calidad del entorno modera de forma significativa el efecto de los señalización humorísticos sobre los THRB, de modo que el efecto persuasivo de los señalización humorísticos es mayor en condiciones de alta calidad del entorno que en condiciones de baja calidad del entorno.

Las organizaciones de gestión de destinos pueden utilizar el humor para reducir la reacción de los turistas ante las señalización a la persuasión conductual. Además, también es importante adaptar oportunamente las señalización humorísticas a los cambios en la calidad del entorno.

Basándonos en la teoría de la reactancia psicológica, nuestra investigación confirmó el efecto dominante de las señalización humorísticas empleando el gusto por el contenido como variable mediadora, proporcionando una nueva perspectiva para la investigación sobre la regulación de las THRB. Además, aclaramos una condición límite para la persuasión de los señalización humorísticos, lo que ayuda a reforzar la comprensión de la persuasión humorística.

This study aims to investigate whether higher value creation leads to higher value appropriation and to identify the boundary conditions in a buyer–supplier relationship that can explain why a particular supplier can appropriate higher value than others.

The study uses questionnaire surveys. The sample of the survey has 150 publicly-listed supplier firms in Taiwan. The unit of analysis is the buyer–supplier relationship.

In the buyer–supplier relationship, suppliers’ bargaining power, partnership and a supplier’s original brand manufacturing (OBM) business can strengthen the positive relationship between value creation and value appropriation.

This study adopts the unilateral viewpoint of suppliers; however, some constructs might require dyadic evaluation. This study only explores the spillover effect of OBM business on the relationship between value creation and appropriation.

The spillover effect of a supplier’s OBM business in a buyer–supplier relationship allows the buyer to share more common benefits and the supplier to capture more private benefits as compensation. By broadening its customer base, a supplier can increase its bargaining power. A supplier can also maintain a strategic partnership with each essential buyer.

To avoid the dark-side effect of partnership, the model provides the contingency that a supplier can capture more value from a buyer–supplier relationship.

Social commerce (s-commerce) has gained widespread popularity as a social platform where customers engage in resource-sharing activities such as information exchange, advice-seeking and expressing their opinions on mutual interests. However, existing studies have not fully comprehended the drivers of electronic customer-to-customer interaction (eCCI) and how such behavior contributes to the customer “stick” on s-commerce sites. This study develops the Motivation–Opportunity–Ability (MOA) theory and investigates the impact of MOA factors on eCCI, which in turn affects customer stickiness.

A survey was used to acquire data from 455 valid respondents, and the research employed a combination of fuzzy-set qualitative comparative analysis (fsQCA) and structural equation modeling.

The results revealed associations between perceived self-efficacy, intrinsic motivation, tie strength with other customers, eCCI and customer stickiness.

Considering the limited availability of complete eCCI frameworks in existing scholarly works, the authors present valuable perspectives on the role of consumer characteristics as both antecedents and consequences of eCCI. Additionally, this study proposes a research agenda for the field of eCCI on s-commerce sites.