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The impact of rolling on the performance of micro arc oxidation (MAO) coatings on ZM5 alloy has been underreported. The purpose of this study is to explore the correlation between rolling and the failure mechanism of MAO coatings in greater depth.

The influence of rolling on the corrosion and wear properties of MAO coating was investigated by phase structure, bond strength test (initial bond strength and wet adhesion), electrochemical impedance spectroscopy and wear test. The change of the surface electrochemical properties was studied by first principles analysis.

The results showed that the MAO coating on rolled alloy had better corrosion and wear resistance compared to cast alloy, although the structure and component content of two kinds of MAO coating are nearly identical. The difference in interface bonding between MAO coating and Mg substrate is the primary factor contributing to the disparity in performance between the two types of samples. Finally, the impact of the rolling process on MAO coating properties is explained through first-principle calculation.

A comprehensive explanation of the impact of the rolling process on MAO coating properties will provide substantial support for enhancing the application of Mg alloy anticorrosion.

Considering the emergence of e-commerce platforms and their integration into marketing channels, this paper aims to investigate how artificial intelligence (AI) resources – both technological and human – possessed by e-commerce platforms can enhance their channel power by acquiring market-based assets (relational and intellectual).

Based on resource-based theory and resource orchestration theory, the authors developed a framework tested using survey data gathered from the sellers, which incorporated six key variables: the e-commerce platform’s AI technology resources and human resources, rational and intellectual market-based assets, intraplatform competition and channel power. The analyses are performed using the regression analysis technique.

The empirical findings indicate that both technological and human AI resources are crucial in building channel power. In addition, market-based assets serve as a mediator in this relationship, while intraplatform competition moderates the effect of intellectual market-based assets on channel power negatively.

This study contributes to the existing literature by exploring how e-commerce platforms’ AI resources affect their channel power. The results offer valuable guidance to managers and researchers on optimizing AI resources to improve channel power.

The increased interest among academicians to explore more about tax management behavior is evident in the literature on corporate tax avoidance. This paper aims to illustrate the multiple aspects that influence the tax avoidance behavior of corporations and its impacts through the systematic review method.

This study used “Tax Avoidance” OR “Tax Aggressiveness” OR “Tax Planning” as search strings to extract the relevant literature from the Scopus database. This study is a comprehensive analysis of existing literature on corporate tax avoidance behavior. Further, the keyword network analysis has been used to find out the most explored and dry research areas related to corporate tax avoidance behavior using VOSviewer software.

The study finds that taxation decision is an important managerial decision. Managers adopt tax avoidance tactics to boost postax profits to meet the shareholders’ expectations, particularly of risk-averse shareholders, and sometimes for their benefit also. With this, this study also finds that firms’ characteristics, political connections and corporate social responsibility activities also impact taxation decisions. In addition, the study identifies that tax-avoiding behavior has a contradictory impact on firm value, market growth and corporate transparency disclosure decisions.

The study assists the researchers by providing a brief overview of tax avoidance behavior, for corporates in understanding the implications of tax avoidance, and for policymakers to fix the taxation loopholes and bring necessary tax reforms.

This study adds to the existing literature by providing a thorough overview of theories, determinants and outcomes of corporate tax avoidance behavior.

Based on the resource bricolage theory, we investigate the impact of proactive market orientation and responsive market orientation on firms’ disruptive green innovation. We also examine the impact of resource bricolage on disruptive green innovation and the mediating role of resource bricolage.

Quantitative data were collected from 232 firms in China. Structural equation modelling was used to test hypotheses.

The result show that proactive market orientation had positive effect on firm’s disruptive green innovation, whereas responsive market orientation had negative effect on firm’s disruptive green innovation. In addition, resource bricolage positively promotes firm’s disruptive green innovation. Resource bricolage played a mediating role between proactive market orientation and disruptive green innovation. Resource bricolage had a suppressing effect between responsive market orientation and disruptive green innovation.

This study makes up for the deficiency of the existing research on the relationship between market orientation and enterprise disruptive green innovation, improves the guidance mechanism of disruptive green innovation.

Peer-to-Peer Accommodation Service (P2PAS) has emerged as a novel paradigm that enables consumers to book temporary accommodation through P2PAS platforms (online transaction), and then reside in hosts' rooms (offline consumption). Due to potential variance in performance and conflict of interest between hosts and platforms, consumers may differ in their trust perceptions of the two parties, which in turn affects consumers' continuous usage of P2PAS. To this end, the authors endeavor to unravel the effect of consumers' trust incongruence on continuance intention, and to further elucidate the moderating influence of transaction and consumption risks on this relationship. This paper aims to discuss the aforementioned objectives.

This study collected data through an online survey of 408 P2PAS consumers. Polynomial modeling and response surface analysis were conducted to validate the hypothesized relationships.

Response surface analysis reveals that trust incongruence did not significantly affect consumers' continuance intention. However, continuance intention would be greater when TP was higher than TH compared with when TH was higher than TP. Furthermore, the analytical results suggest that trust incongruence exerts greater negative effect on continuance intention when transaction and consumption risks were high.

First, the study marks a paradigm shift in conceptualizing the incongruence between TP and TH as a determinant of consumers' continuance intention toward P2PAS. Second, the authors derive a typology of risks that is contextualized to P2PAS. Finally, the authors establish transaction and consumption risks as boundary conditions influencing the effects of trust incongruence on consumers' continuance intention toward P2PAS.

This study aims to examine the association between related-party transactions (RPT) and tax avoidance. The study further investigates whether government ownership improves scrutiny of tax aggressiveness activities among Taiwanese group companies.

The authors used 16,061 firm-year observations derived from the Taiwan Economic Journal Database (TEJ) from 2005 to 2021. The authors applied GLS fixed-effect regression. Additional tests, such as a difference-in-difference examination, propensity score matching (PSM) analysis and other tests were performed to obtain more robust results.

The results show different consequences between eliminated and non-eliminated RPT toward tax avoidance. RPT enhances tax benefits aligned with the efficient contracting hypothesis. Under varying degrees of government control, this paper empirically reveals that government ownership has a role in mitigating tax avoidance. This implies that government control improves corporate governance by balancing opportunistic and efficiency-based tax avoidance.

This paper provides substantial practical implications since using the strategy of reducing taxes through RPT will result in greater tax savings at the business group level. Therefore, RPT is beneficial for enhancing business efficiency. Furthermore, government control increases corporate governance quality, which could lead to balancing tax aggressiveness activity.

Using a unique setting for RPT reporting in Taiwan, this paper divides RPT into eliminated and non-eliminated RPT. The findings offer significant insight for policymakers, investors and managers regarding the utilization of RPT to enhance efficiency in business groups. Additionally, this paper highlights the role of government control in preserving a harmonious balance in tax planning practices.

Value co-creation (VCC) helps platforms establish competitive advantages. Unlike their traditional counterparts, social attribute is a key concept of social e-commerce platforms. This study integrates VCC and social network theories, introduces relational embeddedness and divides this variable into economic and social relational embeddedness to explore its impact on VCC intention. This study also explores the mediating and moderating roles of customers' psychological ownership (CPO) and regulatory focus, respectively.

A questionnaire survey was conducted among users of mainstream social e-commerce platforms in China, and the relationship among the variables was revealed through a structural equation modeling of 464 valid responses.

The dimensions of relational embeddedness positively affect CPO and VCC intention, with social relational embeddedness exerting the strongest effect. CPO positively affects VCC intention and partially mediates the relationship between relational embeddedness and VCC intention. Promotion and prevention focus positively and negatively moderate the relationship between CPO and VCC intention, respectively.

This study expands the VCC research perspective and links the VCC concepts to social network dynamics. From the relational embeddedness perspective, this study identifies the type and intensity of relational embeddedness that promotes users' VCC intention and contributes to theoretical research on VCC and relational embeddedness. This study also introduces CPO as an intermediary variable, thus opening the black box of this mechanism, and confirms the moderating role of regulatory focus as the key psychological factor motivating users' VCC intention.

This chapter explores how the development of football fandom for the Chinese national team and local football clubs is strongly associated with societal changes. Although the performances of Chinese football teams, especially the national team, have failed to impress the world, football remains the most popular because of millions of supporters with loyalty and passion. Most studies related to fans mainly focus on the economic and political implications of spectatorship along with the rise of China. Nevertheless, few articles are available to answer the fundamental questions, such as ‘When did these supporters come out?’ and ‘What were the factors of the development of fandom?’. By going through archival records and published documents over the last decades, this chapter offers a comprehensive and historical analysis of the development of football fandom in the People's Republic of China (PRC) and deals with these unanswered questions. As such, this chapter does not intend to be the most authoritative one but is one of the rare sources to lay down the foundation for research on Chinese football fandom. Furthermore, this chapter also proves that studies on football fandom can be a useful window for observing Chinese society.

Numerical literature shows that agricultural insurance can affect pesticide investments, but few of them are devoted to explain how agricultural insurance affects farmers’ selection on green or traditional pesticides. This paper aims to develop a theoretical model about how agricultural insurance influences on green pesticides selections and tests our conclusions by using the data from China land economic survey (CLES) from 2020 to 2021.

We employ probit model to capture the effects of agricultural insurance on green pesticides adoption.

We indicate that green pesticides have a stronger effect on stabilizing yield and increasing income than traditional pesticides, but there are still risks disturbing farmers’ decisions on green pesticides usage. By providing premium subsidies after the farmers are affected by natural risk, agricultural insurance improves the farmers’ expected income and encourages farmers to use green pesticides. Further, we further confirm these conclusions by considering different scenarios such as climate risks, farmers’ entrepreneurship and credit constraints. We find that the effects are more salient if croplands are under higher natural risks and, farmers are equipped with entrepreneurship and formal credit. This paper implies that the agricultural insurance decoupled with green technologies also have salient positive effects on agricultural pollution control.

The potential contributions of this paper can be outlined in three aspects in detail. Firstly, this paper aims to revel the effects of agricultural insurance on pesticide selection by structuring a general theoretical model. By using the CLES data from 2020 to 2021, we confirm that agricultural insurance increases the probability for adopting green pesticides. Secondly, this paper discusses the effects of farmers’ characteristics on the results and finds that if farmers have entrepreneurship, the effects of agricultural insurance on green pesticide usage will be more salient. Thirdly, it uncovers some practices in China, which will supply experiences for other developing countries. For example, this paper further demonstrates that “insurance + credit” plan the present Chinese government carried out will be an important measure for strengthening effects of agricultural insurance on green pesticides usage. Moreover, it shows that decouple agricultural policies will also guide farmers to use green technologies eventually if the technologies are reliable and farmers can afford.