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The purpose of this study is to investigate the impact of the accounting system reform on corporate innovation behavior and the heterogeneity and underlying mechanisms of this impact. This paper further aims to study the impact of accounting system reform on corporate value.

This study takes China's A-share listed corporates as a sample and uses the exogenous policy shock of the implementation of the New Accounting Standards in 2007 to design the identification strategy of propensity score matching and difference-in-differences method. By comparing the differences between the innovation level of corporates in high-tech industries and non-high-tech industries before and after the implementation of the New Accounting Standards, the impact of the accounting system reform on corporates' innovative behavior can be identified.

Results show that compared with corporates in traditional industries, high-tech corporates obtained higher patent output after the implementation of the New Accounting Standards. This reform mainly affects corporate innovation by improving corporate risk-taking. In addition, this paper finds that the reform of the accounting system has increased the market value of high-tech corporates in the long run.

This study provides new empirical evidence for addressing the insufficient innovation incentives for market entities and enriches the existing literature on the economic effects of the change of accounting systems and the influencing factors of corporate innovative behavior from the accounting system perspective.

Positive psychology helps us understand the knowledge required to contribute to adolescents' societal development and adjustability. Adolescence is the crucial stage to work on for a balanced personality. The present study concerned adolescents' self-strength, happiness, and help-seeking behaviour. The authors aimed to explore the relationship between adolescents' self-strength and happiness and investigate the mediational effect of adolescents' help-seeking behaviour on their self-strength and happiness.

The research design of the current quantitative study was correlational, and 809 adolescents from China and Pakistan participated in the present study. Data were personally collected from participants through self-developed scales.

We deployed Pearson correlation and simple mediation using SPSS software and found a linear, positive, strong (r = 0.654, n = 809, p = 0.000 < 0.01) and statistically significant correlation between adolescents' self-strength and happiness. The authors also found a significant indirect effect of help-seeking on adolescents' self-strength and happiness at (β = 0.373, t(907) = 7.01).

Using self-reported scales to gather information was one of the study's limitations. Adolescents may have misunderstood the notion or construct narrated in words or responded biasedly despite the bilingual scales.

This study offers social and practical implications for educators, parents, and school administrators to address the development of adolescents' personalities using a positive psychology lens.

The findings are of significant importance for teachers working in the elementary schools. They may work on adolescents' self-strength, happiness, and help-seeking to develop balanced personalities.

The rapid, yet low-profit, expansion of the production capacity of state-owned enterprises (SOEs) represents a remarkable phenomenon. However, the motivation behind this key operational decision remains underexplored, especially concerning the prioritization of sociopolitical and financial goals in operations management. Drawing on the multiple-goal model in the behavioral theory of the firm (BTOF), the authors' study aims to examine how SOE capacity expansion is driven by performance feedback regarding the sociopolitical goal of employment provision and how SOEs differently prioritize sociopolitical and financial goals based on negative versus positive feedback on the sociopolitical goal.

The authors' study uses panel data on 826 Chinese SOEs in manufacturing industries from 2011 to 2019. The authors employ the fixed-effects model with Driscoll–Kraay standard errors, which are robust to heteroscedasticity, autocorrelation and cross-sectional dependence.

The authors find that SOEs increase capacity expansion as sociopolitical feedback becomes more negative, but they may not increase capacity expansion in response to positive sociopolitical feedback. Moreover, negative profitability feedback strengthens SOEs' capacity expansion in response to negative sociopolitical feedback. In contrast, negative profitability feedback weakens their response to positive sociopolitical feedback.

The authors' study offers a novel behavioral explanation of SOEs' operational decisions regarding capacity expansion. While the literature has traditionally assumed multiple goals as either hierarchical or compatible, the authors extend the BTOF's multiple-goal model to illuminate when firms pursue sociopolitical and financial goals as compatible (i.e. the activation rule) versus hierarchical (i.e. the sequential rule), thereby reconciling their tension in distinct performance situations. Practically, the authors provide fine-grained insights into how operations managers can prioritize multiple goals when making operational decisions. The authors' study also shows how policymakers can influence SOE operations to pursue sociopolitical goals for public benefit.

The manufacture of polymer composites with a lower environmental footprint requires incorporation of sustainably sourced components. In addition, the incorporation of novel components should not compromise the material properties. The purpose of this paper is to demonstrate the use of a synthetic amine functional toluidine acetaldehyde condensate (AFTAC) as a modifier for fiber-reinforced epoxy composites. One of the fiber components was sourced from agricultural byproducts, and glass fiber was used as the fiber component for comparison.

The AFTAC condensate was synthesized via an acid-catalyzed reaction between o-toluidine and acetaldehyde. To demonstrate its efficacy as a toughening agent for diglycidyl ether bisphenol A resin composites and for the comparison of reinforcing materials of interest, composites were fabricated using a natural fiber (mat stick) and a synthetic glass fiber as the reinforcing material. A matched metal die technique was used to fabricate the composites. Composites were prepared and their mechanical and thermal properties were evaluated.

The inclusion of AFTAC led to an improvement in the mechanical strengths of these composites without any significant deterioration of the thermal stability. It was also observed that the fracture strengths for mat stick fiber-reinforced composites were lower than that of glass fiber-reinforced composites.

To the best of the authors’ knowledge, the use of the AFTAC modifier as well as incorporation of mat stick fibers in epoxy composites has not been demonstrated previously.

The purpose of this study is to investigate consumers' emotional responses to artificial intelligence (AI) defeating people. Meanwhile, the authors investigate the negative spillover effect of AI defeating people on consumers' attitudes toward AI companies. The authors also try to alleviate this spillover effect.

Using four studies to test the hypotheses. In Study 1, the authors use the fine-tuned Bidirectional Encoder Representations from the Transformers algorithm to run a sentiment analysis to investigate how AI defeating people influences consumers' emotions. In Studies 2 to 4, the authors test the effect of AI defeating people on consumers' attitudes, the mediating effect of negative emotions and the moderating effect of different intentions.

The authors find that AI defeating people increases consumers' negative emotions. In terms of downstream consequences, AI defeating people induces a spillover effect on consumers' unfavorable attitudes toward AI companies. Emphasizing the intention of helping people can effectively mitigate this negative spillover effect.

The authors' findings remind governments, policymakers and AI companies to pay attention to the negative effect of AI defeating people and take reasonable steps to alleviate this negative effect. The authors help consumers rationally understand this phenomenon and correctly control and reduce unnecessary negative emotions in the AI era.

This paper is the first study to examine the adverse effects of AI defeating humans. The authors contribute to research on the dark side of AI, the outcomes of competition matches and the method to analyze emotions in user-generated content (UGC).

The purpose of this paper is to develop a bi-objective optimization framework to select prefabricated construction service composition. An improved algorithm-genetic simulated annealing algorithm (GSA) is employed to demonstrate the application of the framework.

The weighted aggregate multi-dimensional collaborative relationship is used to quantitatively evaluate the synergistic effect. The quality of service is measured using the same method. The research proposed a service combination selection framework of prefabricated construction that comprehensively considers the quality of service and synergistic effect. The framework is demonstrated by using a GSA that can accept poor solutions with a certain probability. Furthermore, GSA is compared with the genetic algorithm (GA), simulated annealing algorithm (SA) and particle swarm optimization algorithm (PSO) to validate the performance.

The results indicated that GSA has the largest optimal fitness value and synergistic effect compared with other algorithms, and the convergence time and convergence iteration of the improved algorithm are generally at a low level.

The contribution of this study is that the proposed framework enables project managers to clarify the interactions of the prefabricated construction process and provides guidance for project collaborative management. In addition, GSA helps to improve the probability of successful collaboration between potential partners, therefore enhancing client satisfaction.

The purpose of this paper spans twofold. Firstly, to investigate Human Resource Management practices (HRMP) adopted by organisations during the pandemic. Secondly, to bundle similar HRMP into Human Resource Management (HRM) bundles that provided unhindered organisational support to employees during the crisis.

The authors conducted 39 in-depth interviews across industries using a semi-structured interview schedule. Thereafter, the authors transcribed the interviews verbatim and analysed them thematically using MAXQDA 2021.

The study identifies effective practices during times of uncertainty and how soft HRM practices helped organisations survive during a crisis. When bundled together, these practices enabled organisations to continue operations during the pandemic, keeping their employees engaged and motivated.

Based on the learnings from the COVID-19 pandemic, the study provides a toolkit of HRMP bundles that organisations can adopt for future crisis management, enhancing the organisations’ absorptive capacity.

The study investigates the practices incorporated during COVID-19, leading to the identification of soft HRM bundles. The study adds value to the existing domain of HRM by including a unique set of soft HRMP bundles that have not been discussed in earlier studies and could be of high utility to organisations during the crisis.

This study presents a systematic literature review (SLR) of the interdisciplinary literature on drones in last-mile delivery (LMD) to extrapolate pertinent insights from and into the logistics management field.

Rooting their analytical categories in the LMD literature, the authors performed a deductive, theory refinement SLR on 307 interdisciplinary journal articles published during 2015–2022 to integrate this emergent phenomenon into the field.

The authors derived the potentials, challenges and solutions of drone deliveries in relation to 12 LMD criteria dispersed across four stakeholder groups: senders, receivers, regulators and societies. Relationships between these criteria were also identified.

This review contributes to logistics management by offering a current, nuanced and multifaceted discussion of drones' potential to improve the LMD process together with the challenges and solutions involved.

The authors provide logistics managers with a holistic roadmap to help them make informed decisions about adopting drones in their delivery systems. Regulators and society members also gain insights into the prospects, requirements and repercussions of drone deliveries.

This is one of the first SLRs on drone applications in LMD from a logistics management perspective.

In the global context, artificial intelligence (AI) technology and environmental, social and governance (ESG) have emerged as central drivers facilitating corporate transformation and the business model revolution. This paper aims to investigate whether and how the application of AI enhances the ESG performance of enterprises.

This study uses panel data from Chinese A-share listed companies spanning the period from 2012 to 2022. Through a multivariate regression analysis, it examines the impact of AI on the ESG performance of enterprises.

The findings suggest that the application of AI in enterprises has a positive impact on ESG performance. Internal control systems within the organization and external information environments act as mediators in the relationship between AI and corporate ESG performance. Furthermore, corporate compliance plays a moderating role in the connection between AI and corporate ESG performance.

This paper underscores the pivotal role played by AI in enhancing corporate ESG performance. It explores the pathways to improving corporate ESG behavior from the perspectives of internal control and information environments. This discussion holds significant implications for advancing the application of AI in enterprises and enhancing their sustainable governance capabilities.

Heritage tourism is an increasingly popular form of tourism that allows individuals to connect with the past and immerse themselves in cultural and historical narratives. Hence, the purpose of this study is to explore the intricate relationships among vicarious nostalgia (VNOS), memorable tourism experiences (MTEXs) and their collective influence on tourists’ behavioral intentions (BINTs). Additionally, this study examines the moderating effect of social return (SN) in the context of heritage tourism.

Data were gathered using a self-administered questionnaire from 259 tourists visiting heritage sites in Jaipur. The proposed model was tested using structural equation modeling.

The results confirmed that VNOS had a significant positive impact on BINT in the context of heritage tourism. The causal relationship between VNOS and BINT was fully mediated by MTEX. The results further verified that the presence of SN strengthens the association between MTEXs and BINT.

This research will guide the firms associated with heritage tourism to target specific cohorts interested in heritage tourism. Policymakers may find it easier to create unique offerings and packages that appeal to visitors interested in historical sites and produce memorable travel experiences. One key implication is to create “social media friendly spaces” at different locations of the sites. To increase tourism, managers may use the findings from this research to create plans for the ethical promotion and protection of cultural and natural heritage sites.

Overall, this research advances the understanding of the role of VNOS in heritage tourism by elucidating its cognitive and emotional aspects and their subsequent influence on the memorability of tourist experiences and BINT s. Additionally, by considering the moderating effect of SN, this study provides a comprehensive view of how these factors collectively shape tourists’ decisions and actions in the context of heritage destinations. This research has been conducted in the heritage city of Jaipur (North-Western India), which, surprisingly – despite its popularity as a heritage tourism site – has not been sufficiently explored in the scholarly research.