Search results

Using the social constructivist perspective of learning, this study aims to examine the patterns and the key areas of entrepreneurial learning based on a case study of 16 participants who were the incubatees of two technology-based business incubators in China. The key research question is: how do novice entrepreneurs, focusing on technology-based business incubators, learn from a social constructivist perspective?

The researchers applied a qualitative methodology in this study as they wanted to understand better the complexity of the learning process that is hard to achieve quantitatively. The qualitative data was collected through in-depth interviews with the incubatees, who were the managers and owners of their businesses. The interviews with the entrepreneurs were mainly focused on the learning patterns and the factors influencing learning through the use of the critical incident technique.

This will allow incubator managers to better evaluate the extent of effective entrepreneurial learning within the incubator's eco-system. The results show that the participants learn through socially constructivist systems that are structured around the support provided by the incubators. Learning in this context takes place in an extended spectrum, and participants are more interested in learning from networking with experienced entrepreneurs rather than from other incubatees or formal courses. Findings of this study help incubator managers and novice entrepreneurs to better shape learning and teamwork in an effort to improve the learning process. Policy makers should consider introducing schemes that encourage novice entrepreneurs to exhibit the creativity and innovation behaviour reported by experienced entrepreneurs.

The focus of this study is primarily on incubators as the context of learning, whereas the macro-environmental factors, such as the socio-cultural and regulatory environments in China, were considered as playing a subtle role and would affect the incubatees' learning indirectly. The paper is based on a relatively small sample size and is geographically located in Ningbo, China. As such, the authors call for further research for comparative studies with a larger sample size so that a possible theory of entrepreneurial learning in the context of incubators might emerge in the future.

This study aims to examine whether auditors who specialize in research and development (R&D) activities help reduce managers’ opportunistic adjustment of R&D expenditure for real earnings management (REM).

Using a sample of US firms during the 2001–2017 period, the authors identify auditors’ R&D specialization as their prior experience of auditing R&D expenses spent by each client’s peers. The authors measure R&D-based REM as the negative deviation from the predicted level of R&D expenditure.

The authors find that clients of R&D specialist auditors are less likely to engage in REM through a discretionary reduction of R&D expenditure. This effect is more pronounced when clients face higher competition, have larger investment opportunities and entail higher audit risks.

This study shows that auditors’ specialized knowledge can facilitate stronger monitoring of clients’ real decisions, providing implications for auditors’ knowledge acquisition and transfer in specific types of transactions.

This study contributes to the literature by documenting the governance role played by R&D specialist auditors in clients’ real economic decisions. Moreover, the study identifies R&D as a distinct area of auditor specialization.

This paper aims to investigate the relationship between corporate environmental, social and governance (ESG) ratings and leverage manipulation and the moderating effects of internal and external supervision.

The authors draw on a sample of Chinese non-financial A-share-listed firms from 2013 to 2020 to explore the effect of ESG ratings on leverage manipulation. Robustness and endogeneity tests confirm the validity of the regression results.

ESG ratings inhibit leverage manipulation by improving social reputation, information transparency and financing constraints. This effect is weakened by internal supervision, captured by the ratio of institutional investor ownership, and strengthened by external supervision, captured by the level of marketization. The effect is stronger in non-state-owned firms and firms in non-polluting industries. The governance dimension of ESG exhibits the strongest effect, with comprehensive environmental governance ratings and social governance ratings also suppressing leverage manipulation.

Firms should strive to cultivate environmental awareness, fulfil their social responsibilities and enhance internal governance, which may help to strengthen the firm’s sustainability orientation, mitigate opportunistic behaviours and ultimately contribute to high-quality firm development. The top managers of firms should exercise self-restraint and take the initiative to reduce leverage manipulation by establishing an appropriate governance structure and sustainable business operation system that incorporate environmental and social governance in addition to general governance.

Policymakers and regulators should formulate unified guidelines with comprehensive criteria to improve the scope and quality of ESG information disclosure and provide specific guidance on ESG practice for firms. Investors should incorporate ESG ratings into their investment decision framework to lower their portfolio risk.

This study contributes to the literature in four ways. Firstly, to the best of the authors’ knowledge, it is among the first to show that high ESG ratings may mitigate firms’ opportunistic behaviours. Secondly, it identifies the governance factor of leverage manipulation from the perspective of firms’ subjective sustainability orientation. Thirdly, it demonstrates that the relationship between ESG ratings and leverage manipulation varies with the level of internal and external supervision. Finally, it highlights the importance of governance in guaranteeing the other two dimensions’ roles by decomposing overall ESG.

The purpose of this paper is to investigate whether audit committee characteristics, in particular audit committee size, audit committee activity and audit committee gender diversity, are associated with financial performance in Egyptian banks. The second purpose of this paper is to explore the moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance.

A multiple regression analysis is used to estimate the moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance of a sample of Egyptian banks during the period between 2018 and 2022.

The results indicate that audit committee size has a negative and insignificant effect impact on return on assets (ROA) and return on equity (ROE), respectively. The results also indicate that the audit committee gender diversity has a significant positive impact on ROA and ROE, respectively. Regarding audit committee activity, the number of board meetings has a negative and insignificant effect on ROA and ROE, respectively. Regarding gender diversity as a moderating variable, in general there is a positive effect of gender diversity on the relationship between audit committee characteristics and financial performance.

The study was limited to 20 banks in one country, but it sets the tone for future empirical research on this subject matter. The study also relied on one moderating variable, which is board gender diversity. This study provides an avenue for future research in the area of corporate governance and financial performance in other emerging countries, especially other African countries.

This study provides useful insights for managers and policymakers to better understand which audit committee characteristics can best encourage a company to improve financial performance. Furthermore, regulators should ensure that banks strictly adhere to corporate governance principles to build a strong banking industry capable of achieving economic development.

Banks will benefit equally from valuable qualities across demographic groupings in society by having females on the audit committee and appropriate audit committee meetings. Additionally, if audit committee members are correctly selected, banks with more females in audit committee and suitable audit committee meetings can successfully contribute to strengthening financial performance and social welfare of diverse segments of society. A culture of good banking governance must emerge to improve bank financial stability and, as a result, greater stability and economic growth.

To the best of the authors’ knowledge, the study is, perhaps, the first to examine the moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance in Egyptian banks. This study adds to the literature by investigating such an issue in a developing economy that operates in a different context than those in developed countries.

Consumer-perceived review attitude determines consumer overall information adoption and is a core part of consumer’s online-shopping. This study aims to focus on factors that could influence consumer review attitude and can be used by marketers to shape individual information perception.

The study used the questionnaire method to collect data from online shoppers and the modelling of structural equations as an empirical approach to analyse the data.

The findings demonstrate that both systematic and heuristic cues impact the reviewer’s credibility and perceived website attitude differently, which, in turn, influence review attitude. Review characteristics, such as factuality, consistency and relevancy, have a positive relationship with reviewer credibility, while only review consistency and relevancy appears to have a relationship with review attitude. Website characteristics such as reputation, familiarity and social interactivity positively influence the website attitude, which positively influences review attitude. Apart from this, review skepticism has a significant negative relationship with review attitude.

This study could help to foster a positive attitude towards online reviews. Digital marketers need to motivate trusted reviewers to post consistent, fact-based reviews. Further improving the overall website reputation and interactivity could bring a positive attitude towards the reviews. Also, digital marketers must filter and avoid contradictory reviews or reviews that have a bipolar message and reviews expressing numerous emotions to enhance review relevance and consistency.

The current study addresses the need to understand the formation of consumer review attitude through both review and website characteristics using heuristic – systematic model. The paper captures the complex process undergone by the consumer to decipher review attitude and thereby extend the understanding of consumer information processing.

This paper aims to characterize the surface film formed on Alloys 800 and 690 in chloride and thiosulfate-containing solution at 300°C.

Alloy 800 and 690 were immersed in chloride and thiosulfate-containing solution at 300°C up to five days, and then the surface film was analyzed by scanning electron microscopy (SEM), X-ray photoelectron spectroscopy (XPS), transmission electron microscopy (TEM) and energy dispersive X-ray spectrometers (EDX).

Through static immersion experiments in a high-temperature and high-pressure water environment, the alloy samples covered by surface film after five days of immersion were obtained. The morphology of the surface film was characterized at both horizontal and cross-sectional scales using SEM and focused ion beam-TEM techniques. It was observed that due to the influence of the quartz lining, the surface film primarily exhibited a bilayered structure. The first layer contained a significant amount of SiO₂, with a higher content of metal hydroxides compared to metal oxides. The second layer was predominantly composed of Fe, Ni and Cr, with a higher content of metal oxides compared to metal hydroxides.

The results showed that the materials of the lining of the autoclave could significantly influence the film composition of the tested material, which should be paid attention when analyzing the corrosion mechanism at high temperature.

Social participation and user-generated contents have engendered an era when “any receiver can be a provider.” Although studies have emphasized on increasing the number of subscribers conducive to platform success, the issue regarding why viewers drop their registered YouTuber channels has been less addressed. This article aims to present and empirically test a causal model to account for the pattern of discontinuous intention of attention to YouTuber channels.

Inspired by the expectation–disconfirmation theory, the study proposes and examines a research model by using an empirical quantitative approach. The proposed model considers channel and YouTuber facets, as well as potential moderation effects of viewing seniority.

Analysis of a sample of 406 questionnaires revealed that ads interference is not a significant reason for discontinuation of viewing a channel, in contrast to insufficient playfulness and inconsistency. Regarding YouTubers’ features, both interaction inadequacy and negative self-disclosure are significant determinants of perceived dissatisfaction and discontinuation of viewing. The effects of determinants of discontinuity depend on viewers' seniorities, except for negative self-disclosure.

While existing studies have focused mainly on revealing the determinants associated with the behavioral intention of viewing YouTuber channels to increase self-media performance, this research contributes insights into the literature investigating why existing viewers stop following a certain YouTuber channel. From a psychological perspective, this study demonstrates the value of modeling discontinuous behaviors toward YouTuber channels in the domain of social marketing.

This paper aims to provide an elucidative and explanatory overview of decision-making theory that human resource management and development (HR) researchers and practitioners can use to explore the impact of heuristics and biases on organizational decisions, particularly within HR contexts.

This paper draws upon three theoretical resources anchored in decision-making research: the theory of bounded rationality, the heuristics and biases program, and cognitive-experiential self-theory (CEST). A selective narrative review approach was adopted to identify, translate, and contextualize research findings that provide immense applicability, connection, and significance to the field and study of HR.

The authors extract key insights from the theoretical resources surveyed and illustrate the linkages between HR and decision-making research, presenting a theoretical framework to guide future research endeavors.

Decades of decision-making research have been distilled into a digestible and accessible framework that offers both theoretical and practical implications.

Heuristics are mental shortcuts that facilitate quick decisions by simplifying complexity and reducing effort needed to solve problems. Heuristic strategies can yield favorable outcomes, especially amid time and information constraints. However, heuristics can also introduce systematic judgment errors known as biases. Biases are pervasive within organizational settings and can lead to disastrous decisions. This paper provides HR scholars and professionals with a balanced, nuanced, and integrative framework to better understand heuristics and biases and explore their organizational impact. To that end, a forward-looking and direction-setting research agenda is presented.

The purpose of this paper is to explore the determinants of entrepreneurs’ subjective social status perception (SSP) on firm international behaviors based on the upper echelons theory and social class theory.

To test the hypotheses, the authors studied a large sample of 10,823 small- and medium-sized private Chinese enterprises from 2006 to 2014.

The results showed that entrepreneurs with higher status perception prefer international activity and firms have higher export intensity and intention. In addition, the social capital of entrepreneurs and institutional environment amplifies the positive relationship between SSP and international behavior.

This paper contributes to research on the upper echelon of management and extends our understanding of how managerial social characteristics influence international strategic decision-making. Besides, it also contributes to the emerging stream of social status research in international expansion studies and expand researchers’ limited understanding of the effects of social status in business settings.

This study aims to explore the dissemination and evolutionary path of online public opinion from a crisis management perspective. By clarifying the influencing factors and dynamic mechanisms of online public opinion dissemination, this study provides insights into attenuating the negative impact of online public opinion and creating a favorable ecological space for online public opinion.

This research employs bibliometric analysis and CiteSpace software to analyze 302 Chinese articles published from 2006 to 2023 in the China National Knowledge Infrastructure (CNKI) database and 276 English articles published from 1994 to 2023 in the Web of Science core set database. Through literature keyword clustering, co-citation analysis and burst terms analysis, this paper summarizes the core scientific research institutions, scholars, hot topics and evolutionary paths of online public opinion crisis management research from both Chinese and international academic communities.

The results show that the study of online public opinion crisis management in China and internationally is centered on the life cycle theory, which integrates knowledge from information, computer and system sciences. Although there are differences in political interaction and stage evolution, the overall evolutionary path is similar, and it develops dynamically in the “benign conflict” between the expansion of the research perspective and the gradual refinement of research granularity.

This study summarizes the research results of online public opinion crisis management from China and the international academic community and identifies current research hotspots and theoretical evolution paths. Future research can focus on deepening the basic theories of public opinion crisis management under the influence of frontier technologies, exploring the subjectivity and emotionality of web users using fine algorithms and promoting the international development of network public opinion crisis management theory through transnational comparison and international cooperation.