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Article
Publication date: 12 August 2022

Shaojun Fan, Juan Chen and Hong Han

The authors expand the connotation of the research on the accounting information quality characteristics, provide empirical evidence for the factors of consistency and also help…

Abstract

Purpose

The authors expand the connotation of the research on the accounting information quality characteristics, provide empirical evidence for the factors of consistency and also help to deepen further their understanding of the economic consequences of ownership concentration and other ownership structures.

Design/methodology/approach

Using financial data of Chinese listed companies as samples, coupled with a method to calculate the consistency of the sample enterprises on the corporate level in the 2007–2019 period, the authors studied its impact of ownership concentration on consistency.

Findings

The study finds that after controlling other factors, ownership concentration could significantly reduce accounting information consistency. Further research finds that when the executives' shareholding is higher, the reduction effect of ownership concentration on consistency is weaker. After the robustness test, the conclusion remains basically unchanged.

Research limitations/implications

First, maybe there is a limitation of De Franco et al. (2011) method the authors use in China. As some scholars pointed out, the systematic component of returns variation is large in emerging markets (Morck et al., 2000), so it is hard to determine to what extent market stock returns will capture the net effect of earnings. As is mentioned above, there are multiple methods for measuring comparability and consistency, but it is not easy to judge which way is the best. Maybe the authors will have a perfect process in the future. Second, in addition to the factors mentioned in this study's hypotheses, there should be other factors (these include internal factors and external factors) that play moderating role in the impact of ownership concentration on accounting information consistency. The authors have not thoroughly studied the effect of those factors. These limitations all need to be further explored in the future.

Originality/value

The study finds that after controlling other factors, ownership concentration could significantly reduce accounting information consistency, but the reduction will be affected by some other factors related to corporate governance. The new insights from these advances are that the conclusions provide a technical path for management of companies to improve corporate governance efficiency and the quality of accounting information, and also provide more reference and empirical evidence for information users to identify the company's accounting information quality, which contributes to creating a prerequisite for the usefulness of accounting information.

Details

Asian Review of Accounting, vol. 31 no. 1
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 2 December 2021

Fangfang Shi, Shaojun Ji, David Weaver and Ming-Feng Huang

This study aims to examine the components and evolution of the Chinese wine festival market using the Dalian International Wine and Dine Festival (DIWDF) as a case study.

Abstract

Purpose

This study aims to examine the components and evolution of the Chinese wine festival market using the Dalian International Wine and Dine Festival (DIWDF) as a case study.

Design/methodology/approach

Adopting a longitudinal approach, survey data were collected from attendees of the first, fifth and seventh DIWDF in 2012, 2016 and 2018, respectively. Cluster analysis segmented attendees by wine and festival experience and consumption features. Comparative analysis was conducted to examine segment differences by demography, festival motivation, satisfaction and intention. Changes in segments over time were examined across the three times.

Findings

The following three clusters were identified: “wine-novice fest-newbies,” “occasional drinker fest-goers” and “wine-lover fest-enthusiasts.” Over the study period, the proportion of “wine-lover fest-enthusiasts” increased significantly while the percentages of the other two segments decreased, demonstrating the evolution of the Chinese wine festival market and their consumer impacts.

Practical implications

This study offers straightforward indicators of market value via consumption features for both wine businesses and festival organizers. The characteristics of the segments and their inter-linkage have important implications for developing product mix, targeting strategies, festival service design and market development.

Originality/value

This is the first known empirical research globally to investigate relationships among market segments both horizontally (differences between segments) and vertically (development over time) and to incorporate both wine- and festival-related consumption features.

Details

International Journal of Contemporary Hospitality Management, vol. 34 no. 3
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 1 June 2000

Angela E. Weaver

Explores the possibility of considering the creation and maintenance of reference librarians’ personal Web sites as part of their professional duties. After reviewing a sample of…

498

Abstract

Explores the possibility of considering the creation and maintenance of reference librarians’ personal Web sites as part of their professional duties. After reviewing a sample of personal Web sites and the results of an e‐mail survey targeting such sites and their creators, a case study is presented of three home pages detailing interactions with site visitors, especially interactions with research scholars, as well as examining non‐traditional reference service and scholarly publishing. Concludes the article by offering suggestions regarding the integration of personal Web sites into professional reference librarians’ duties and faculty activities.

Details

Reference Services Review, vol. 28 no. 2
Type: Research Article
ISSN: 0090-7324

Keywords

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