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This study aims to examine the effect of board gender diversity on corporate litigation in China’s listed firms. The key questions this study addresses are: what are the effect of board gender diversity on corporate litigation in terms of both the frequency and severity of consequence, is there any heterogeneous effects of the relationships across firm performance?

A sample consists of 25,668 firm-year observations from over 3,340 firms is examined using logistic regression analysis and negative binomial regression analysis. The authors also use event study method and ordinary least square (OLS) regression to explore female directors’ effects on reducing the negative consequences of litigation. The logistic regression and OLS regression are reestimated with interaction terms when examining the firm performance heterogeneity.

The authors document that firms with greater female representation on their boards experience fewer and less severe corporate litigations. Moreover, in high-performing firms, board gender diversity plays a more potent role in reducing the frequency and consequences of corporate litigation than low-performing firms.

This study is among the first to examine the relationship between board gender diversity and the comprehensive corporate litigations under Chinese context. It sheds new light on China’s boardroom dynamics, offering valuable empirical implication to Chinese corporate policymakers on the role of female directors.

The purpose of this study is to investigate the impulsive purchase of Generation Z of Muslim women on TikTok Shop. The primary attention in this stimulation investigation drives the impulsive buying between the Generation Z of Muslim women customers in Indonesia. This study provides valuable concept to help a company or cosmetic brand grow the marketing strategy for stimulating impulsive behaviour of Generation Z customers on TikTok Shop.

An online survey of 256 Muslim women consumers of the Generation Z was used to collect the data. Covariance-based structural equation modelling was applied to assess the five hypotheses.

The results of this study indicate that micro-celebrities post authenticity has a positive and significant relationship with utilitarian browsing. However, micro-celebrities post authenticity did not have a positive and significant relationship with hedonic browsing. This study also concludes that utilitarian browsing was found to have a positive and significant relationship with hedonic browsing. Finally, hedonic browsing was found to have a positive and significant effect on reminiscence impulse purchase intention and designed impulse purchase intention.

The primary limitation is the research sample that only consists of Indonesian TikTok Shop customers. Next, the researchers could examine the research model in several countries to expand its generalisation. The second one, this research does not consider the origin country of a cosmetic product. The future study must investigate the local and foreign cosmetics to see the preference and the differences in the impulsive purchase, especially for Z women generation customer. Third, this study quantifies the intention to buy impulsively so that the following research must investigate the ownership of the cosmetics product that has been bought before. Finally, the research only involves a quantitative research method. The future study must investigate with another approach, such as a qualitative method or mixed-method, in the impulsive purchase intention context.

A cosmetic company or marketer could maximise the authenticity, relevancy and attractive information that is posted by micro media social celebrities or media social influencers. Cosmetic companies or marketers must provide comprehensive information to satisfy customers’ browsing actions. Finally, besides the information related to the limited cosmetics product stock, discount and promotion as the effective strategy to stimulate the impulsive buying, the cosmetics marketing can use gamification, increasing the picture quality and equipping product descriptions, and making educational content.

The existence of TikTok Shop is increasing the number of cosmetics products and competitors because of product’s excessive availability in the market. In the social benefit context, the Generation Z Muslim women can purchase and use various cosmetics product available on TikTok Shop, but customers must be on guard by knowing the cosmetics material to prevent the healthiness. In addition, the existence of TikTok Shop and the impulsive purchases by the Generation Z Muslim women are also increasing the retailer or local cosmetics producer income.

This study is a contribution to consumer behaviour literature by raising the Stimulus–Organism–Response framework used in determining the factors influencing browsing and impulsive consumption of cosmetic products on TikTok Shop.

In this fast-changing world, digitization has become crucial to organizations, allowing decision-makers to alter corporate processes. Companies with a higher corporate social responsibility (CSR) level not only help encourage employees to focus on their goals, but they also show that they take their social responsibility seriously, which is increasingly important in today’s digital economy. So, this study aims to examine the relationship between digital transformation and CSR disclosure of Chinese A-share companies. Furthermore, this research investigates the moderating impact of governance heterogeneity, including CEO power and corporate internal control (INT) mechanisms.

This study used fixed effect estimation with robust standard errors to examine the relationship between digital transformation and CSR disclosure and the moderating effect of governance heterogeneity among Chinese A-share companies from 2010 to 2020. The whole sample consists of 17,266 firms, including 5,038 state-owned enterprise (SOE) company records and 12,228 non-SOE records. The whole sample data is collected from the China Stock Market and Accounting Research, the Chinese Research Data Services and the WIND databases.

The regression results lead us to three conclusions after classifying the sample into non-SOE and SOE groups. First, Chinese A-share businesses with greater levels of digitalization have lower CSR disclosures. Both SOE and non-SOE are consistent with these findings. Second, increasing CEO authority creates a more centralized company decision-making structure (Breuer et al., 2022; Freire, 2019), which improves the negative association between digitalization and CSR disclosure. These conclusions, however, also apply to non-SOE. Finally, INT reinforces the association between corporate digitization and CSR disclosure, which is especially obvious in SOEs. These findings are robust to alternative HEXUN CSR disclosure index. Heterogeneity analysis shows that the negative relationship between corporate digitalization and CSR disclosures is more pronounced in bigger, highly levered and highly financialized firms.

Digitalization and CSR disclosure are well studied, but few have examined their interactions from a governance heterogeneity perspective in China. Practitioners and policymakers may use these insights to help business owners implement suitable digital policies for firm development from diverse business perspectives.

It is unclear what constitutes the tourism live streaming (TLS) servicescape and how it affects users' travel intention (TI). The study aims to explore the composition of the TLS servicescape, the influence mechanism of the TLS servicescape on users' TI and the formation of users' TI.

Based on stimulus organism response theory (SOR), we develop a mediation model to explore the influence of TLS servicescape on users' TI. This study collected data from 432 Chinese TLS users through an online questionnaire, and we used the structural equation model and the SPSS PROCESS macro to test the proposed model. In addition, we tested the variable relationships using fuzzy-set qualitative comparative analysis (fsQCA).

TLS servicescape is a second-order variable that can be categorized into physical element (PE), social element (SOE), symbolic element (SYE) and natural element (NE). TLS servicescape influences TI by affecting social presence (SP) and customer engagement (CE). The fsQCA reveals seven combinations of PE, SOE, SYE, NE, SP and CE that form a high TI for TLS users.

Using multiple data analysis methods, the study emphasizes the significance of the TLS servicescape for TLS. It explores how to evoke users' TI in TLS and provides a reference for TLS marketing.

Digitalization is increasingly important for promoting authentic CSR practices. Firms with higher CSR levels motivate their employees to pursue their goals and demonstrate their social responsibility. However, the literature has not adequately examined how firm-level digitalization influences corporate sustainability from a governance perspective. This study aims to fill this gap by exploring how digitalization affects CSR disclosure, a key aspect of sustainability, at the firm level. Furthermore, this study also aims to investigate how governance factors, such as management power, internal control and minority shareholder pressure, moderate this effect.

This study employs a fixed effect model with robust standard errors to analyze how digitalization and CSR disclosure are related and how this relationship is moderated by governance heterogeneity among Chinese A-share companies from 2010 to 2020. The sample consists of 2,339 firms, of which 360 are SOEs and 1,979 are non-SOEs. To ensure robustness, this study has excluded the observations in 2020 to avoid the effects of COVID-19 and used an alternative measure of CSR disclosure based on the HEXUN CSR disclosure index. Furthermore, this study also explores the link in various corporate-level CSR settings.

The regression findings reveal that: First, Chinese A-share firms with higher digitalization levels disclose less CSR information. This finding holds for both SOEs and non-SOEs. Second, stronger management power has a negative moderating effect that weakens the link between digitalization and CSR disclosure, and this effect is mainly driven by SOEs. Third, internal control attenuates the negative association between firm digitalization and CSR disclosure, which is more pronounced in SOEs. Finally, minority shareholders exacerbate the negative relationship between digitalization and CSR disclosure, and this effect is more evident in non-SOEs. These results are robust to excluding the potential COVID effect and using an alternative HEXUN CSR disclosure index measure.

Digitalization and sustainability have been widely discussed at a macro level, but their relationship at a micro level has been largely overlooked. Moreover, there is hardly any evidence on how governance heterogeneity affects this relationship in emerging economies, especially China. This paper addresses these issues by providing empirical evidence on how digital transformation influences CSR disclosure in China, a context where digitalization and CSR are both rapidly evolving. The paper also offers implications for both practitioners and policymakers to design appropriate digital strategies for firm development from diverse business perspectives.

Ethiopia has enacted laws on transparency and disclosure of information in state-owned enterprises (SOEs). However, these laws are not strict enough, with the transparency and disclosure practices disappointing in the country. Thus, this study aims to investigate the legal framework governing transparency and disclosure in SOEs.

This study uses doctrinal, qualitative and comparative approaches. Domestic legal texts are appraised based on the organization for economic co-operation and development Guideline on Corporate Governance of State-owned Enterprises, the World Bank Toolkit on Corporate Governance of State-owned Enterprises and best national practices. This approach has been further corroborated by qualitative analysis of the basic principles of transparency and disclosure.

The finding reveals that the laws on transparency and disclosure do not comply with global practices and are inadequate to ensure transparency and discourse in SOEs. They fail to establish appropriate disclosure frameworks and practices at the SOE and state-ownership entity levels. They also indiscriminately subject enterprises to multiple auditing functions and conflicting responsibilities.

To the author’s knowledge, this study is the first legal literature on transparency and disclosure in Ethiopian SOEs. This study assists the state as owner in reforming the laws and uplifting SOEs from their current unpleasant condition. It can also become a reference for future research.

The role of corporate social responsibility (CSR) fulfillment is critical when building resilience of project-based organizations (PBOs). However, fulfilling CSR to build a highly resilient PBO remains a black box problem. This study explores the different CSR combinations that enhance PBO resilience.

This study defines CSR in terms of shareholder, employee, and social CSR, and analyzes corporate characteristics in terms of corporate scale and nature. Data are collected from Hexun.com and the China Stock Market and Accounting Research Database (CSMAR). The qualitative comparative analysis (QCA) method is used to analyze 48 listed construction and engineering companies from China to explore the CSR configurations for PBOs in enhancing organizational resilience.

A large firm size is a necessary condition for high organizational resilience. We find six paths to build high and non-high resilience in PBOs, and the driving mechanisms of high and non-high resilience exhibit an asymmetric relationship.

This study cracks the black box of CSR fulfillment and PBO resilience. It reveals the CSR configurations that enhance or inhibit the resilience of PBOs. It also provides scientific basis for PBOs in their fulfillment of CSR in response to crises, and the enhancement of organizational resilience. Future research can be expanded to other industries, as the study sample is only limited to civil engineering construction companies. Since this study uses cross-sectional data, time series can be introduced in the future to further explore the relationship between CSR and organizational resilience.

This study provides targeted suggestions that can help decision-makers of construction companies to determine how they can fulfill CSR to enhance organizational resilience. At the same time, it can provide intellectual support for PBOs to cope with systemic crises and promote the fulfillment of CSR.

In terms of theoretical value, on the one hand, this study verifies the relationship between CSR fulfillment and PBO resilience, revealing its mechanism of action and multiple paths; on the other hand, it provides a new way of thinking for management research methods and enriches the theoretical study of organizational resilience.

The purpose of this study is threefold. The first is to conduct a comprehensive examination of the various board attributes to corporate social responsibility (CSR) reporting in the Chinese technology industry. The second is to investigate the impact of ownership and board attributes on CSR. The third is to examine the moderating effect of media reporting on the relationship between CSR and company financial performance.

All A-share listed Chinese companies during the years 2011–2019 with 1,573 firm-year observations have been investigated for this study. The data are analysed by CSR metrics in the form of environmental, social and governance (ESG) scores using an ordinary least squares regression analysis and fixed effect regression models.

The results of this longitudinal study reveal that; no matter whether the companies are state-own or non-state-own, there is a significant positive effect of board independence, monetary incentives, director’s age and board size on the CSR disclosure of the Chinese technology industry. Also, the results support the importance of CSR performance in promoting the corporate financial performance (CFP) of the technology sector. Specifically, media reporting has a positive impact on the CSR reporting of both state-own and non-state-own technological companies in China.

To the best of the authors’ knowledge, this is the first study based on the ESG metrics for analysing the CSR and firm performance relationship conducted in the unique setting of the state-own and non-state-own technological companies in China. The study is an attempt to fill the gap in the extant literature, which has a scarce number of studies focused on the influence of media reporting on the relationship between CSR performance and CFP. This paper not only updates the existing understanding of CSR performance by board attributes and company ownership but also explains the significance of media reporting in enhancing the CSR performance of the Chinese technology industry.

Although much attention has been paid to understanding employee resistance to reform, little study has been done to explore the effect of employee resistance to public service units' (PSUs) reform in China. To address this need, this work aims to investigate the antecedents of employee resistance to PSUs' reform, especially from the perspective of the heterogeneity of the employees' age.

This study considers the PSUs in Harbin, China, as an example and uses survey questionnaires to analyze the factors influencing employees' resistance when PSUs reform. Besides, the authors developed a research model based on the status quo bias theory, the equity-implementation model.

According to the applied research model, employee resistance to PSU change is primarily influenced by perceived switching costs and benefits. According to their age, this survey also confirms how the employees responded to the reform implementation.

The results of this empirical study inform suggestions for the sustainable development of PSUs and organizational transformations. Overall, this work advances the theoretical understanding of employees' resistance to PSUs’ reform, thereby offering practical insights for managing employee resistance during organizational change.

Overall, given that employee resistance emotion exists in an organization, this study offers theoretical and practical implications for change management strategies.

The purpose of this paper is to explore the social responsibility performance’s current situation, influencing factors and mechanisms of multinational companies (MNCs) in China. The paper is based on the MNC’s social responsibility performance factors to find some relevant reasons for unsatisfied performance and on the multiple perspectives such as institutional distance and stakeholders, to provide feasible solutions for MNCs to assume civic responsibility and the high-quality development of the host country.

The study uses general literature review and empirical analysis to analyze the way and degree of various factors which are affecting the social responsibility of MNC in China, and supplements the deficiencies of previous studies.

The paper reveals the influencing factors and mechanisms of MNCs’ social responsibility in China through the regression results. In addition, based on Research Report on Corporate Social Responsibility of China (Huang et al., 2013/2019), the paper also summarizes the performance and dynamic changes of MNCs social responsibility in the Chinese market in the past decade.

The paper enriches research on the social responsibility of MNCs in the background of non-western countries, dynamically describes the performance of MNCs’ responsibilities in a 10-year span and solves the problem of inconsistent research conclusions caused by too long time span. The paper also creates the “local enterprise responsibility level” to quantify the development of the host country’s responsibility, and identifies the “responsibility demonstration effect” of state-owned enterprises and private enterprises.