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This paper aims to examine the relationship between the readability of annual reports and corporate performance in Chinese listed firms.
Abstract
Purpose
This paper aims to examine the relationship between the readability of annual reports and corporate performance in Chinese listed firms.
Design/methodology/approach
This research examined the annual report readability factors of Chinese listed companies by using a textual analysis method using Python to extract the text from the annual reports, convert it into numerical form to facilitate statistical analysis and then merge the results with data from the Chinese stock market to explain the impact on corporate performance and predict future earnings in the Chinese financial markets from 2008 to 2021.
Findings
Study findings indicate that firms with better financial reporting readability are more profitable, incur lower agency costs and have low earnings in the Chinese stock markets when readability is low (i.e. more complexity and length of annual reports). It was also found that when a listed company has a good performance, it prefers to use a short space to explain its operating and financial status. More generally, the means of the report length are short, and accounting terms are used less frequently; in the case of a poor company, the annual report is particularly long and accounting terms are more frequently used. In the context of the COVID-19 crisis, this study served as a proxy measure of returns prior to the announcement of the COVID-19 pandemic. In addition, an instrumental variable approach is used, which helps results to remain robust and control for fixed effects and potential endogeneity problems.
Research limitations/implications
Although this study’s results cannot be generalised globally because of their limited scope, they can still be generalised across non-English speaking countries. Thus, future cross-country research is encouraged to examine the textual analysis of financial reports across those countries.
Practical implications
This study conveys two messages to investors and policymakers within the Chinese market. First, investors ought to pay greater attention to the nonfinancial information contained in annual reports to improve the accuracy of their predictions regarding future firm performance. Second, Chinese policymakers are encouraged to instate a policy for the use of plain English in annual reports to make them more readable by international investors.
Originality/value
This study contributes to the paucity of research that examines English-written annual reports in non-English speaking countries by examining the readability of annual reports in the Chinese market.
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Daniel Sidney Fussy and Hassan Iddy
This study aims to explore motives behind teachers' and students' use of translanguaging and how they use it in Tanzanian public secondary school classrooms.
Abstract
Purpose
This study aims to explore motives behind teachers' and students' use of translanguaging and how they use it in Tanzanian public secondary school classrooms.
Design/methodology/approach
Data were collected using interviews and non-participant observations.
Findings
The findings indicate that translanguaging was used to facilitate content comprehension, promote classroom interaction and increase students' motivation to learn. Translanguaging was implemented using three strategies: paraphrasing an English text into Kiswahili, translating an English text into its Kiswahili equivalent and word-level translanguaging.
Practical implications
By highlighting the motivations for translanguaging and corresponding strategies associated with translanguaging pedagogy in the Tanzanian context, this study has significant practical implications for teachers and students to showcase their linguistic and multimodal knowledge, while fostering a safe learning space that relates to students' daily experiences.
Originality/value
The study offers new insights into previous research on the role of language-supportive pedagogy appropriate for teachers and students working within bi-/multilingual education settings.
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Kardi Nurhadi, Yazid Basthomi, Urip Sulistiyo, Utami Widiati and Misdi Misdi
While many works have reported adopting exploratory practice (EP) principles in language teaching research, only a few studies have explored the enactment of EP in an online…
Abstract
Purpose
While many works have reported adopting exploratory practice (EP) principles in language teaching research, only a few studies have explored the enactment of EP in an online extensive reading of students majoring in English education. Given the relative paucity of attention to the use of EP as the practitioner research in English language teaching (ELT), the present EP investigates how students understand online extensive reading practice mediated by online group discussion and extensive reading logs, where the first author served as the online extensive reading practice instructor.
Design/methodology/approach
The exploratory practice focuses on incorporating research into pedagogy and fastens the importance of the quality-of-life in the classroom. The data were collected through students reading logs and semi-structured interviews. The collected data were analyzed using the thematic analysis. In this case, there were six phases including familiarizing with the data, generating initial codes, searching for the themes, reviewing the themes, defining the theme and writing up.
Findings
The findings reveal that online group work driven by EP enables everybody to engage in learning activities. EP assists the students in perceiving their potential and gaining a better awareness of the need to devote themselves to the class. In the EP activities, they work together to build a peaceful situation to advance the quality of learning in EFL classrooms.
Research limitations/implications
The present study’s limitation is the small sample. Apart from that, the research results cannot be generalized to other places.
Practical implications
This study suggests that EP is suitable to create a mutual understanding among the learners and teachers. To conclude, English language competency can be achieved in a pleasant atmosphere through EP.
Originality/value
The present study succeeded in adding new literature studies related to EPs by discussing online group discussions and their challenges during the learning process. These aspects were identified through reading logs and interviews with students. Thus, it focuses on the implementation and challenges of online group discussions.
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Jihye Park, Min Zhang, Seunghyun Yoo and Hannah Gloria Kwon
This study investigates the effects of vertical direction and rotation of English loan brand names in East Asian languages (Chinese and Korean) on processing fluency, perceived…
Abstract
Purpose
This study investigates the effects of vertical direction and rotation of English loan brand names in East Asian languages (Chinese and Korean) on processing fluency, perceived product quality and purchase intention.
Design/methodology/approach
Four experiments were conducted in China and Korea, employing a 2 (vertical direction: downward vs upward) X 3 (rotation: 0°/marquee vs 90° clockwise vs 90° counterclockwise) between-subjects factorial design.
Findings
The findings showed that when the English loan Chinese brand name was displayed downward, the marquee format was preferred, while counterclockwise rotation was favored when displayed upward. In Korean, clockwise rotation was preferred for downward presentation, while counterclockwise rotation was favored for upward presentation. The effects on purchase intention were mediated by processing fluency and perceived product quality.
Practical implications
This research provides practical implications for global manufacturers and retailers, offering guidance on presenting brand names in East Asian languages and optimizing product packaging designs. For Chinese consumers, the marquee format is recommended for downward-oriented brand names, while counterclockwise rotation is effective for upward orientation. For Korean consumers, clockwise rotation is favored for downward presentation and counterclockwise rotation is preferred for upward presentation. Understanding linguistic habits allows the tailoring of brand presentations, enhancing brand perception and consumer responses.
Originality/value
This study contributes to understanding the role of cultural and linguistic influences on consumer information processing and product perception in vertical presentations of brand names.
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Dirk H.R. Spennemann, Jessica Biles, Lachlan Brown, Matthew F. Ireland, Laura Longmore, Clare L. Singh, Anthony Wallis and Catherine Ward
The use of generative artificial intelligence (genAi) language models such as ChatGPT to write assignment text is well established. This paper aims to assess to what extent genAi…
Abstract
Purpose
The use of generative artificial intelligence (genAi) language models such as ChatGPT to write assignment text is well established. This paper aims to assess to what extent genAi can be used to obtain guidance on how to avoid detection when commissioning and submitting contract-written assignments and how workable the offered solutions are.
Design/methodology/approach
Although ChatGPT is programmed not to provide answers that are unethical or that may cause harm to people, ChatGPT’s can be prompted to answer with inverted moral valence, thereby supplying unethical answers. The authors tasked ChatGPT to generate 30 essays that discussed the benefits of submitting contract-written undergraduate assignments and outline the best ways of avoiding detection. The authors scored the likelihood that ChatGPT’s suggestions would be successful in avoiding detection by markers when submitting contract-written work.
Findings
While the majority of suggested strategies had a low chance of escaping detection, recommendations related to obscuring plagiarism and content blending as well as techniques related to distraction have a higher probability of remaining undetected. The authors conclude that ChatGPT can be used with success as a brainstorming tool to provide cheating advice, but that its success depends on the vigilance of the assignment markers and the cheating student’s ability to distinguish between genuinely viable options and those that appear to be workable but are not.
Originality/value
This paper is a novel application of making ChatGPT answer with inverted moral valence, simulating queries by students who may be intent on escaping detection when committing academic misconduct.
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Wagdi Rashad Ali Bin-Hady and Jamal Kaid Mohammed Ali
This study probed the impact of using learning technologies (LT) on developing Yemeni English as a foreign language (EFL) students' autonomy and creativity toward English language…
Abstract
Purpose
This study probed the impact of using learning technologies (LT) on developing Yemeni English as a foreign language (EFL) students' autonomy and creativity toward English language learning. Also, the research gauged if LT impacts learners' autonomy and creativity across gender and university-type variables.
Design/methodology/approach
The study utilized a valid and reliable questionnaire, comprising 20 close-ended items, which was administered to 109 Yemeni EFL undergraduate students.
Findings
The researchers found that LT positively impacts learners' creativity and autonomy, with mean scores of 4.09 and 3.86, respectively. Furthermore, the results showed a medium correlation between creativity and autonomy with a correlation coefficient of r = 0.63 at a probability of Sig = 0.00. Likewise, the results revealed that LT impacted female learners' creativity more significantly than their male counterparts (Sig = 0.047). Nevertheless, no significant differences were found pertaining to the impact of LT on students' autonomy across public and private universities (Sig = 0.213).
Social implications
EFL teachers are advised to encourage their students' autonomy and creativity throughout their lifelong learning journey in order to adapt to the ever-changing demands of the world.
Originality/value
This study investigates the impact of learning technology on Yemeni EFL students' autonomy and creativity.
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Zhuo Min Huang, Heather Cockayne and Jenna Mittelmeier
The study explores diverse and critical understandings of “international” in a higher education curriculum context, situated in a curriculum review of a postgraduate taught…
Abstract
Purpose
The study explores diverse and critical understandings of “international” in a higher education curriculum context, situated in a curriculum review of a postgraduate taught programme entitled “International Education” at a university located in England. Our study problematises and decentres some dominant, normalised notions of “international”, exploring critical possibilities of engaging with the term for higher education internationalisation.
Design/methodology/approach
We examined a set of programme curriculum documents and conducted a survey exploring teaching staff’s uses and interpretations of “international” in their design and delivery of course units. Through a thematic analysis of the dataset, we identify what “international” might mean or how it may be missing across the curriculum.
Findings
Our findings suggest a locally-developed conceptualisation of “international” beyond the normalised interpretation of “international” as the inclusion or comparison of multiple nations, and different, other countries around the global world. More diverse, critical understandings of the term have been considered, including international as intercultural, competences, ethics, languages and methods. The study provides an example approach to reflective scholarship that programmes can undergo in order to develop clarity, depth and purposefulness into internationalisation as enacted in a local curriculum context.
Originality/value
The study provides a first step towards establishing clearer guidelines on internationalising the curriculum by higher education institutions and individual programmes in order to challenge a superficial engagement of “international” within internationalisation. It exemplifies a starting point for making purposeful steps away from normalised notions and assumptions of international education and facilitates development towards its critical, ethically-grounded opportunities.
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Multimodal writing portfolios were introduced and integrated into an undergraduate course and a graduate course in a research-oriented university in northwest Taiwan. This study…
Abstract
Purpose
Multimodal writing portfolios were introduced and integrated into an undergraduate course and a graduate course in a research-oriented university in northwest Taiwan. This study aims to examine the influence of multimodal writing portfolios of novice researchers' academic writing.
Design/methodology/approach
Comparative case studies involve collecting data from several cases and analyzing the similarities, differences and patterns across cases (Merriam, 2009). To address this underdeveloped area of research, a comparative case study method was employed to understand undergraduate and graduate students' multimodal writing portfolios in academic writing in two courses in Taiwan.
Findings
First, multimodal writing portfolios enabled novice researchers to be more familiar with the structure of academic paper and they had better performance in intrapersonal and linguistic aspects. Second, novice researchers held positive attitude toward multimodal writing portfolios because they regarded process of making multimodal writing portfolios as preparation for their future academic writing. Finally, participants highly valued the class PowerPoint slides, weekly writing tasks and the instructor's modeling as effective facilitation for making multimodal writing portfolios.
Research limitations/implications
Limited studies focus on multimodal writing portfolios (e.g. Silver, 2019). The present case study explores the integration of a multimodal writing portfolio into one undergraduate and one graduate course to explore learners' attitude and performance in academic writing.
Practical implications
Novice researchers can learn to compose multimodal academic texts for the academic writing community.
Social implications
Suggestions on effective integration of multimodal writing portfolios into academic writing instruction were provided based on the research findings.
Originality/value
The findings of the study provide the field of L2 writing with insights into the pedagogical development of multilingual writing portfolios and help educators to be better prepared for teaching novice researchers to comprehend and compose multimodal texts and enter the academic writing community. The framework in Figure 1 and suggestions on course designs for academic writing can inform educators on the integration of multimodality in academic discourse. Moreover, this study moves beyond general writing courses at the tertiary level and could contribute to L2 writers' deeper understanding of how multimodal writing portfolios can be constructed.
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Ning Chen and Chinaza Solomon Ironsi
This paper examines the relationship between linguistic profiling and English language teachers’ career development.
Abstract
Purpose
This paper examines the relationship between linguistic profiling and English language teachers’ career development.
Design/methodology/approach
This paper collected data from 20 participants using a qualitative approach. Semi-structured interview guides were used to collect qualitative data on this topic.
Findings
After collecting and analyzing the data, the results showed that linguistic profiling results in demotivation and low self-esteem and can spur career development among non-native English teachers.
Originality/value
This paper advances scientific knowledge by providing empirical evidence showing that while linguistic profiling has some negative influences, it can spur career development among non-native English teachers.
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Cevdet Bulut and Philip Fei Wu
Agriculture is one sector where the Internet of things (IoT) is expected to make a major impact. Yet, its adoption in the sector falls behind expectations. The purpose of this…
Abstract
Purpose
Agriculture is one sector where the Internet of things (IoT) is expected to make a major impact. Yet, its adoption in the sector falls behind expectations. The purpose of this paper is to present the state-of-the-art of IoT in agriculture and investigate its slow adoption in the sector.
Design/methodology/approach
The authors have undertaken a systematic review and a synthesis of 1355 relevant publications over the last decade.
Findings
This literature review reveals that the “big three” barriers for the overall sector are cost, skills and standardization. The lack of connectivity and data governance are two key reasons why most of the proposed IoT solutions are standalone systems of limited scope, while the majority of commercial IoT efforts focus on practices in the protected indoor environment. Lastly, the analysis of past research along the five layers of the IoT system architecture reveals limited attention to barriers and solutions at the business layer, which represents a research opportunity for information systems scholars.
Research limitations/implications
It is possible that some of relevant publications were missed in the literature search, although the search queries were kept as broad as possible to avoid the exclusion of any relevant work. Any publication written in any other language other than English was excluded from the review. Given the geographical distribution of the reviewed English publications (see section 4.1), it is highly likely that important works written by Chinese and European scholars in their native language were overlooked.
Practical implications
This study provides practical insights into the technical and organisational challenges on the ground. It is the hope that this literature review lays the groundwork for IS researchers who are well positioned to investigate technology adoption challenges in the relatively understudied agriculture sector.
Originality/value
To the best of the authors’ knowledge, this is the first comprehensive review of adoption barriers and solutions across all five layers of the IoT system architecture.
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