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This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

This study aims to use research setting provided by the implementation of Financial Accounting Standards Board Interpretation 48 (FIN48) to help develop a further understanding of large positive book–tax differences (LPBTD) and their relationship with earnings persistence. Extant literature indicates that the tax information provided in financial statements, such as large book–tax differences, is useful for detecting earnings management and signals less persistent future earnings. However, more information is needed about the causes of large book–tax differences and their abilities to signal the differences in earnings persistence (Blaylock et al., 2012).

In the first step, temporary book–tax differences are ranked by quintiles based on the approach in Hanlon’s (2005) study and the highest quintile in the sample observations are designated as large positive temporary book–tax differences (LPBTD). In the second step, differences in the persistence of earnings for high tax-planning firms as measured by UTB_NonETR are searched for. In further testing, an ordered logistic model and the Vuong (1989) test are applied to compare both the incremental and the relative ability of UTB_NonETR and Cash-ETR to explain the ranking order of temporary book–tax differences.

The negative relation between temporary differences and earnings persistence is moderated by the level of tax planning as measured by UTB_NonETRs. More specifically, the persistence of earnings appears to be higher for firm-years with large UTB_NonETRs. When comparing the relative power of UTB_NonETR with Cash-ETR, the results indicate that UTB_NonETR is incrementally useful for explaining the ranking orders of temporary book–tax differences. However, it appears that neither UTB_NonETR nor Cash-ETR is relatively more useful over another under the Vuong (1989) test.

First, the part of UTB, if recognized, that would not affect earnings (UTB_NonETR) is used as an empirical proxy and its usefulness is tested in the context of book–tax differences and the persistence of earnings. Second, new evidence is provided supporting the predictions, as in Ayers’ et al. (2010) and Blaylock et al.’s (2012) studies, that the level of tax planning will attenuate the negative association between large book–tax differences and earnings quality. Third, the findings can contribute to the post-implementation review of FIN48 (Financial Accounting Foundation, 2012) supporting the argument that FIN48 can provide decision-useful information for financial statement users.

Internal knowledge transfer is crucial for firms to improve their employees’ abilities and improve their work performance. However, there is still a gap in the knowledge management field regarding whether internal knowledge transfer can leverage employee personality traits and service performance in service-oriented organizations. To address this gap, this study aims to validate a multilevel model of the mediating (i.e. internal knowledge transfer as a mediator) and moderating (i.e. task interdependence as a moderator) mechanisms underlying personality traits and employee service performance.

Multilevel structural equation modeling was applied for model validation using an original data set from 45 team leaders and 333 employees working in Chinese hotels.

Internal knowledge transfer mediated the link between extraversion and employee service performance and the link between openness to experience and employee service performance. Task interdependence played a moderating role that strengthened both the impacts of extraversion and openness to experience on internal knowledge transfer.

Through the use of an original data set, this study advances the knowledge management discipline by investigating the mediating impact of internal knowledge transfer between personality traits and employee service performance and revealing the moderating impact of task interdependence that underlies the links between personality traits and internal knowledge transfer.

Innovation for service contributes to service quality and customer satisfaction, and further benefits service-centered organizations to sustain competitive advantages. However, concurrent mediating and moderating mechanisms underlying innovation for service at both the group and individual levels have been scarcely investigated. The purpose of this study is to explore multilevel mediating and moderating mechanisms behind the relationship between dual-level transformational leadership (TFL) and innovation for service at the group and individual levels.

Data were collected from two countries (i.e. China and Australia). Multilevel structural equation modeling was employed to validate the research model. Bootstrapping with 5,000 replications and latent moderated structural equation modeling were used to respectively examine the mediating and moderating mechanisms.

The cross-national results showed that task interdependence and creative role identity respectively played as the group-level and individual-level mediating roles between TFL and innovation for service. It was also found that task interdependence played as a cross-level predictor enhancing individual innovation for service. Task interdependence was a moderator on the relationship between individual-level TFL and creative role identity among Australian employees, but not among Chinese employees. The relationship between creative role identity and individual innovation for service was not moderated by task interdependence among both Chinese and Australian employees.

This study contributes to advancing the TFL–innovation research through revealing dual-level TFL as the antecedent of innovation for service at both the group and individual levels. It also extends the understandings of the mediating and moderating mechanisms behind this dual-level relationship between TFL and innovation for service.

This study aims to propose an adaptive fractional-order sliding mode controller to solve the problem of train speed tracking control and position interval control under disturbance environment in moving block system, so as to improve the tracking efficiency and collision avoidance performance.

The mathematical model of information interaction between trains is established based on algebraic graph theory, so that the train can obtain the state information of adjacent trains, and then realize the distributed cooperative control of each train. In the controller design, the sliding mode control and fractional calculus are combined to avoid the discontinuous switching phenomenon, so as to suppress the chattering of sliding mode control, and a parameter adaptive law is constructed to approximate the time-varying operating resistance coefficient.

The simulation results show that compared with proportional integral derivative (PID) control and ordinary sliding mode control, the control accuracy of the proposed algorithm in terms of speed is, respectively, improved by 25% and 75%. The error frequency and fluctuation range of the proposed algorithm are reduced in the position error control, the error value tends to 0, and the operation trend tends to be consistent. Therefore, the control method can improve the control accuracy of the system and prove that it has strong immunity.

The algorithm can reduce the influence of external interference in the actual operating environment, realize efficient and stable tracking of trains, and ensure the safety of train control.

This paper aims to explore the effects of holistic cognition frame on novelty-centered business model design and efficiency-centered business model design. Moreover, the authors consider how these effects differ in new ventures vs established firms.

The authors use survey data to testify the hypotheses based on a database of 204 firms in China. Then, regression analysis is used to examine the relationship between holistic cognition frame and business model design. They also explore the contingency effects of new ventures and established firms on the relationships.

The authors find that the holistic cognition frame has a positive effect on efficiency-centered business model design, whereas it has an inverse U-shaped effect on novelty-centered business model design. Furthermore, they find that the effects of holistic cognition frame on efficiency-centered business model design and novelty-centered business model design are different in established firms and new ventures.

This work offers new insights into the effects of holistic cognition frame on business model design and provides useful suggestions for firms to promote business model design.

The purpose of this paper is to generate quantitative managerial insights for the improvement of the energy-saving potential and the coordinated development between economic growth and environmental protection.

A novel data envelopment analysis (DEA) model, based on the classical DEA theory, is developed from the perspective of emission reduction.

The empirical results indicate that China’s overall environmental efficiency is low and that there is huge improvement space for energy saving. Under the concerns of emission reduction, the energy-saving potential of the central region exceeds that of both the eastern and western regions. With regard to water, electricity and gas consumption, the electricity-saving potential exceeds the potential for both water saving and gas saving.

Previous studies rarely focused on the energy-saving potential, while considering environmental pollution. This paper applies a novel DEA method to evaluate the energy-saving potential of 30 Chinese provinces for 2015 with a focus on emission reduction concerns. Furthermore, both regional differences and energy type differences of the saving potential were analyzed.

Service innovative behavior from employees helps hospitality organizations gain a competitive advantage and sustain business flourishment. Although group diversity has been demonstrated as a predictor of employee outcomes, whether group diversity in terms of extraversion and openness enhances employee service innovative behavior remains a gap. This study aims to fill this gap by developing a multilevel model of the direct relationship between group diversity in terms of extraversion and openness and employee service innovative behavior and also the mediations and moderations behind the relationship.

The authors collectd data from 44 Chinese hospitality teams. The research model was validated by multilevel structural equation modeling.

Results showed that both group extraversion diversity and group openness diversity fostered employee service innovative behavior via creative self-efficacy. Developmental culture strengthened the effectiveness of group openness diversity on creative self-efficacy and the effectiveness of creative self-efficacy on employee service innovative behavior. Nevertheless, developmental culture did not strengthen the effectiveness of group extraversion diversity on creative self-efficacy.

Findings suggest that managers and team leaders from hospitality organizations can elicit employee service innovative behavior through increasing group diversity in terms of extraversion and openness. Hospitality practitioners also should understand that employees’ confidence for creativity is able to channel group diversity into employee service innovative endeavors. Moreover, building developmental culture is essential for hospitality teams to strengthen the effect of group diversity on innovating services.

This study expands the diversity-innovation research through unfolding both the mediations and the moderations behind the link between group diversity in terms of extraversion and openness and employee service innovative behavior.

The purpose of this paper is to provide a novel method for encapsulation of phthalocyanine blue pigment for inkjet printing inks.

Phthalocyanine blue pigment was encapsulated by emulsion polymerisation of styrene and a polymerisable dispersant, allyloxy nonyl‐phenoxy propanol polyoxyethylene ether ammonium sulphonate (ANPS). The encapsulated phthalocyanine blue pigment was further formulated into dispersion. The encapsulated phthalocyanine blue pigment was characterised with transmission electron microscopy (TEM), thermogravimetric analyses (TGA), X‐ray diffraction (XRD), Zeta potential and contact angle measurements. The encapsulated phthalocyanine blue pigment dispersion was evaluated in terms of rheological behaviour, particle size distribution and stability.

TEM and TGA proved that polymer encapsulation layer was formed onto phthalocyanine blue pigment surface. XRD indicated that the crystal structure of phthalocyanine blue pigment was not changed during the encapsulation process. The wettability of phthalocyanine blue pigment was improved after polymer encapsulation. The dispersion formulated with encapsulated phthalocyanine blue pigment had a narrow particle size distribution, excellent stability to temperature and centrifugal forces. Its rheological behaviour was close to Newtonian fluid.

The methods provided a novel and practical solution for preparing the encapsulated phthalocyanine blue pigment dispersion for formulation of inkjet printing ink.

The paper demonstrates how emulsion polymerisation technique is employed to encapsulate phthalocyanine blue pigment using a polymerisable dispersant, ANPS, which imparts to dispersion a small particle size, narrow particle size distribution and high stability.

This paper aims to investigate the effect and mechanism of O atom single doping, Ce and O atoms co-doping on the interfacial microscopic behavior of brazed Ni-Cr/diamond.

Using first-principles calculations, the embedding energy, work of separation, interfacial energy and electronic structures of Ni-Cr-O/diamond and Ni-Cr-O-Ce/diamond interface models were calculated. Then, the effect of Ce and O co-doping was experimentally verified through brazed diamond with CeO₂-added Ni-Cr filler alloy.

The results show that O single-doping reduces the interfacial bonding strength between Ni-Cr filler alloy and diamond but enhances its interfacial stability to some extent. However, the Ce and O co-doping simultaneously enhances the interfacial bonding strength and stability between Ni-Cr filler alloy and diamond. The in-situ formed Ce-O oxide at interface impedes the direct contact between diamond and Ni-Cr filler alloy, which weakens the catalytic effect of Ni element on diamond graphitization. It is experimentally found that the fine rod-shaped Cr₃C₂ and Cr₇C₃ carbides are generated on diamond surface brazed with CeO₂-added Ni-Cr filler alloy. After grinding, the brazed diamond grits, brazed with CeO₂-added Ni-Cr filler alloy, present few fracture and the percentage of intact diamond reaches 67.8%. Compared to pure Ni-Cr filler alloy, the brazed diamond with CeO₂-added Ni-Cr filler alloy exhibit the better wear resistance and the slighter thermal damage.

Using first-principles calculations, the effect of Ce and O atoms co-doping on the brazed diamond with Ni-Cr filler alloy is investigated, and the calculation results are verified experimentally. Through the first-principles calculations, the interface behavior and reaction mechanism between diamond and filler alloy can be well disclosed, and the composition of filler alloy can be optimized, which will be beneficial for synergistically realizing the enhanced interface bonding and reduced thermal damage of brazed diamond.