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This study aims to examine whether Chinese firms increase their concerns about analysts’ earnings forecasts following the split-share structure reform (SSR) in 2005, which removed trading restrictions on approximately 70% of the shares of listed firms.

Using data from 2002 to 2019, the authors empirically test the association between meeting or beating analysts’ earnings expectations and the implementation of SSR.

The authors find that firms are more inclined to meet analysts’ earnings expectations after the introduction of SSR. Further analysis shows that firms guide analysts to walk their forecasts down by manipulating third-quarter earnings, suggesting enhanced value relevance between analysts’ forecasts and third-quarter earnings management in the postreform period.

The findings reveal an undesirable side effect of SSR and suggest that policymakers and regulators should consider and carefully manage the complex relationships between firms and analysts.

In contrast to prior studies that predominantly focus on the positive effects of the reform, this study reveals the side effects of SSR and provides new evidence on the mechanisms of meeting or beating analysts’ earnings expectations.

Although karmic beliefs have been found to be positively correlated with pro-social behaviors, the role of karmic beliefs in social entrepreneurship remains relatively unknown. Drawing on the morally extended theory of planned behavior, this paper aims to explore the karmic aspect of social venturing, wherein individuals’ social entrepreneurial intentions and their moral antecedents are activated by karmic beliefs.

The study was performed on a sample of 401 university students in Vietnam. Cronbach’s alpha, confirmatory factor analysis and hierarchical regression analyses were then used to test the reliability, validity of scales and developed hypotheses.

The findings illustrate that karmic beliefs are strongly and positively correlated with empathy, moral obligation, social entrepreneurial self-efficacy and perceived social support. Moreover, individuals’ social entrepreneurial intentions are not only significantly and directly stimulated by karmic beliefs but also receive the indirect effects of karmic beliefs through three mediators: empathy, moral obligation and social entrepreneurial self-efficacy.

The study added fresh perspectives on the role of karmic beliefs in social entrepreneurship literature. Additionally, this study shed a new light on entrepreneurial literature by morally extending theory of planned behavior to explore underlying mechanisms of moral and empathetic components on transferring the effects of karmic beliefs on social entrepreneurial intentions.

This study aims to provide an overview of the development of tourism information technology from a macro perspective of the chronological lineage of tourism and information technology from its origins to the present. This study also explores the progression of tourism information technology, its implications and its future directions based on a macro environmental analysis framework comprising political, economic, social, technological, environmental and legal perspectives.

This study serves as a valuable connection between theoretical knowledge and practical application, combining the experiences of academic researchers and industry practitioners to thoroughly examine the progress and developments in tourism information technology. This research also identifies critical points in the domain to provide a unified and comprehensive explanation that aligns with the current research findings.

This research reveals the continuous timeline of tourism and information technology development. It discusses the origins, progress and interactions of tourism and information technology, revealing the structural political, economic, social, technological, environmental and legal drivers of tourism information technology. This paper also presents suggestions for future agendas on the basis of a compendium and outlook of influences and implications for the domain.

Findings of this study set the foundation for a comprehensive analysis of the transformative influence of information technology on tourism and provide a contextual framework and insightful future agenda guide for subsequent academic and industry exploration and analysis of tourism information technology.

本文从宏观视角回顾了旅游信息技术从起源至今的发展历程。研究基于政治、经济、社会、技术、环境和法律 维度的综合环境分析框架, 探讨了旅游信息技术的发展、影响和未来方向。

本研究构建了理论知识和实际应用之间的重要纽带, 结合学术研究人员和行业从业者的经验, 深入审视了旅游信息技术的进展和发展。它还确定了该领域的关键要点, 以提供一个与现有研究成果相互呼应的统一且全面的解释。

这项研究揭示了旅游和信息技术发展的连续时间线进程, 讨论了旅游和信息技术的起源、进展和互动, 揭示了政治、经济、社会、技术、环境和法律驱动因素对旅游信息技术的结构性影响。本文还在对该领域的影响和启示进行梳理和展望的基础上, 提出了关于未来议程的建议。

本研究的结果为全面分析信息技术对旅游的变革性影响奠定了基础, 并为学界和业界后续对旅游信息技术的探索和分析提供了背景框架和具有洞察力的未来议程指南。

Esta investigación ofrece una visión general del desarrollo de la tecnología de la información turística desde una perspectiva macro de la evolución cronológica del turismo y la tecnología de la información desde sus orígenes hasta la actualidad. Explora el progreso de la tecnología de la información turística, sus implicaciones y sus futuras direcciones basándose en un marco de análisis macroambiental que comprende perspectivas políticas, económicas, sociales, tecnológicas, medioambientales y legales.

Este estudio conecta el conocimiento teórico y la aplicación práctica combinando las experiencias de investigadores académicos y profesionales del sector, para examinar a fondo los avances y la evolución de la tecnología de la información turística. Asimismo, identifica los puntos críticos del ámbito de estudio para ofrecer una explicación unificada y exhaustiva que se ajuste a los resultados de la investigación actual.

Esta investigación revela la continua evolución cronológica del desarrollo del turismo y la tecnología de la información. Analiza los orígenes, el progreso y las interacciones del turismo y la tecnología de la información, revelando los motores estructurales políticos, económicos, sociales, tecnológicos, medioambientales y jurídicos de la tecnología de la información turística. También presenta sugerencias para agendas de investigación a partir de un compendio y una perspectiva de las influencias e implicaciones en este ámbito.

Las conclusiones de este estudio sientan las bases para un análisis exhaustivo de la influencia transformadora de la tecnología de la información en el turismo y proporcionan un marco contextual y una esclarecedora guía de agenda de investigación para la posterior exploración y análisis académico e industrial de la tecnología de la información en el turismo.

Drawing on social exchange theory, this study aims to investigate the reciprocal relationship between an employee’s knowledge sharing and his or her coworkers’ responses to this focal contributor in terms of knowledge sharing and helping behaviors.

A two-wave online survey collected data from 84 respondents who provided ratings on each member on their team, representing 440 dyadic relationships. Hierarchical linear modeling analyzed the between-subjects and within-subject data simultaneously.

Employees generally reciprocate contributors’ knowledge sharing with an exact act (i.e. knowledge sharing) through the mechanism of peer respect. However, respect generated by knowledge sharing is enhanced only when the knowledge contributor is competent.

Research on how an employee’s knowledge sharing actually influences other members of a team is lacking. This study addresses this gap by examining responses to a team member’s knowledge sharing from a peer’s perspective. It also reveals when knowledge sharing is more pronounced in earning peer respect.

The development of an effective corporate vision is a necessary issue for corporate performance, and it is a key issue for corporate sustainable development as well. The recognition of questions like “what is the role of corporate vision in corporate performance” is directly related to the attitude and practice of entrepreneurs and managers toward the development of corporate vision as well as the effectiveness of the corporate vision itself. To better answer the questions concerning the role of corporate vision development and effectively guide the practice of corporations, the authors study the pathways and mechanisms by which corporate visions operate to assist businesses in achieving high performance.

The article completes the construction of indicators to measure each dimension of the corporate vision in line with social cognitive theory and analyzes the relationship between corporate vision and corporate performance by combining qualitative comparative analysis (QCA) and necessary condition analysis (NCA) research methods. The article provides insights into the logic of constructing and adjusting corporate visions from a process perspective.

The mechanisms by which corporate visions can be articulated, accepted and transformed within the organization are also the means by which corporate visions can improve corporate performance. In a dynamic environment, the corporate vision setting and acceptance process integrates the requirements of various stakeholders, leading to the adjustment and acceptance of the corporate vision. As a result, the vision has continuous validity in a changing environment. Both start-ups and non-start-ups can benefit from the guidance provided by a strong corporate vision in overcoming a variety of issues and obstacles to produce strong business performance.

This is the first study that shows the relationship between corporate vision and corporate performance from a process perspective. The authors are interested in understanding which characteristics for building a corporate vision are more accepted by organizational members and, in turn, create high corporate performance. The authors also explore the conditions for corporate vision acceptance. This research has positive implications for shedding some light on the mechanisms by which corporate visions improve corporate performance.

This study aims to investigate the role of green strategic alliances (GSAs) in fostering a green shared vision (GSVis) and green shared value (GSV) and their impact on green organizational identity (GOI) and sustainability.

The authors employed structural equation modeling to analyze data collected through a 60-item questionnaire administered in Portugal and China, allowing the authors to test their theoretical model.

The findings of the authors' study indicate that green strategic alliances have a positive influence on the development of a GSVis and GSV in both countries. This, in turn, contributes to improved sustainability and the establishment of a GOI. Furthermore, the authors' results demonstrate that these alliances enhance GSV, resulting in enhanced sustainability performance and a stronger green identity, with a notable increase in awareness of environmental and social practices.

This article is innovative as it applies organizational learning and value creation theories to gain a deeper understanding of how alliances can shape the green identity of companies and contribute to their overall sustainability.

The purpose of this article is to prepare graphene/polyimide composite materials for use as bearing cage materials, improving the friction and wear performance of bearing cages.

The oil absorption and discharge tests were conducted to evaluate the oil content properties of the materials, while the mechanical properties were analyzed through cross-sectional morphology examination. Investigation into the tribological behavior and wear mechanisms encompassed characterization and analysis of wear trace morphology in PPI-based materials. Consequently, the influence of varied graphene nanoplatelets (GN) concentrations on the oil content, mechanical and tribological properties of PPI-based materials was elucidated.

The composites exhibit excellent oil-containing properties due to the increased porosity of PPI-GN composites. The robust formation of covalent bonds between GN and PPI amplifies the adhesive potency of the PPI-GN composites, thereby inducing a substantial enhancement in impact strength. Notably, the PPI-GN composites showed enhanced lubrication properties compared to PPI, which was particularly evident at a GN content of 0.5 Wt.%, as evidenced by the minimization of the average coefficient of friction and the width of the abrasion marks.

This paper includes implications for elucidating the wear mechanism of the polyimide composites under frictional wear conditions and then to guide the optimization of oil content and tribological properties of polyimide bearing cage materials.

In this paper, homogeneously dispersed PPI-GN composites were effectively synthesized by introducing GN into a polyimide matrix through in situ polymerization, and the lubrication mechanism of the PPI composites was compared with that of the PPI-GN composites to illustrate the composites’ superiority.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-12-2023-0415

This study aims to investigate the corrosion behavior of cold-rolled Fe₃₅Ni₂₀C_r12Mn_(28-x)Al_x high-entropy alloys (HEAs) using the potentiodynamic polarization technique in 1 M H₂SO₄ acid. Additionally, the influence of molybdenum (Mo) additions as inhibitors and the effect of variations in cold rolling reduction ratios and Al content on corrosion behavior are examined.

Two cold rolling reduction ratios, namely, 50% (R50) and 90% (R90), were examined for the cold-rolled Fe₃₅Ni₂₀Cr₁₂Mn₂₈Al₅ (Al₅) and Fe₃₅Ni₂₀Cr₁₂Mn₂₃Al₁₀ (Al₁₀) HEAs. Mo inhibitor additions were introduced at varying concentrations of 0.3, 0.6 and 0.9 Wt.%. The potentiodynamic polarization technique was used to evaluate the corrosion rates (CRs) under different experimental conditions.

The results indicate that the addition of 0.3 Wt.% Mo in 1 M H₂SO₄ yielded the lowest CR for both R50 and R90, irrespective of the Al content in the HEAs. However, the highest CR was observed at 0.6 Wt.% Mo addition. Furthermore, increasing the concentration of Al resulted in a corresponding rise in the CR. Comparatively, the CR decreased significantly when the cold rolling reduction ratio increased from R50 to R90.

This research provides valuable insights into the intricate relationship between Mo inhibitors, cold rolling reduction ratio, Al content and the resulting corrosion behavior of Fe₃₅Ni₂₀Cr₁₂Mn_(28-x)Al_x HEAs. The comprehensive analysis of corroded HEAs, including surface morphology, compositions and elemental distribution mapping, contributes to the understanding of the corrosion mechanisms and offers potential strategies for enhancing the corrosion behavior of HEAs.

The aim of this study was to determine the impact of oral communication in improving the marketing and financial management skills of sweet potato farmers.

The study used a quasi-experimental design with a pre- and post-test approach. The sample was 540 sweet potato farmers that were randomly assigned to training (n = 270) and no-training groups (n = 270) with analysis of covariance (ANCOVA) as the method of data analysis. While the training group received oral training sessions for three farming seasons beginning in 2019, 2020 and 2021, the no-training group did not receive any intervention.

Before the training sessions, all the sweet potato farmers scored low on marketing skills like advertising, sales promotion and sales forecasting. Both groups also scored low on financial management skills like budgeting, investments, saving and controlling expenditures. Their annual income level was also low and both groups did not significantly differ. However, after the training and during the follow-up evaluation, the participants in the training group reported a significant improvement in their marketing skills and financial management skills. There was also an improvement in their income level from $238 (N109,480) at baseline to $523 (N240,580) after the training and $782 (N359,720) after the follow-up evaluation. On the other hand, the no-training group reported a staggered fluctuation in their income of $241 (N110,860) at baseline, $371(N170,660) during post-training evaluation and $214 (N98,440) at follow-up assessment.

The first limitation is that the study examined only one crop. There is a need to pay attention to farmers of other crops for better understanding. Another limitation of the study is that the researchers examined only oral communication. There is a need to compare more than one training to understand which is more effective. Finally, the current study did not consider the moderating effect of other factors like the source of labour and expenses.

This study has shown that oral communication is an effective tool for promoting the acquisition of marketing and financial management skills and enhancing agribusiness.

The study investigated the predictive role of supportive leadership and psychological safety for mindful organizing and the subsequent impact of mindful organizing on individual task performance. Mindful organizing, a concept from high-reliability organizations (HROs), can improve performance in various industrial settings. The limited availability of novel predictors for mindful organizing necessitates exploring this concept in the context of adventure tourism.

Through a cross-sectional research approach, 394 respondents were selected from the adventure tourism industry in Malaysia. The proposed causal research model was evaluated through structural equation modeling (SEM), aggregation and bootstrapping.

Psychological safety and supportive leadership significantly impacted mindful organizing. Mindful organizing, in turn, was positively associated with individual task performance. The mediating role of mindful organizing between psychological safety and task performance was statistically significant. However, the mediating role of mindful organizing between supportive leadership and task performance was not statistically significant.

Managers in the adventure tourism industry should consider applying mindful organizing to increase employee productivity and develop collective sensemaking. Also, developing a culture of support among managers and coworkers, emphasizing the team's psychological safety, may boost the morale and productivity of the workforce.

This research has identified and empirically tested new antecedents, psychological safety and leadership for mindful organizing in the adventure tourism context and has addressed a significant research gap (Sutcliffe et al., 2016) by broadening the scope of mindful organizing research to encompass contexts beyond those exclusively considered HROs.