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The purpose of this paper is to examine the impact of short sale prospect on future income smoothing.

This study examines how short sale prospect impacts future income smoothing. This study follows prior research and uses two measures of income smoothing. One is the correlation between the change in prediscretionary income and the change in discretionary accruals. The other is the variability of earnings relative to the variability of cash flows.

This study finds that short sale prospect has a negative impact on future income smoothing. This finding is robust to use different measures of short sale prospect and income smoothing and to subsample tests. Additional analysis reveals that short sale prospect, by curbing income smoothing, reduces future stock price crash risk.

To the best of the authors’ knowledge, this study is the first to examine the impact of short selling on firms’ subsequent smoothing of reported income. This study contributes to the earnings quality literature by demonstrating the governance role of short selling on future earnings smoothness.

The authors examine the association between corporate social responsibility (CSR) and abnormal executive compensation. The authors hypothesize that socially responsible firms are more likely to pay their executives at a level that is in line with economic determinants.

Using the expected compensation model developed by Core et al. (2008), the authors test our hypothesis using a large sample of US public companies.

The authors find that CSR performance is negatively associated with how much executive compensation deviates from the expected level. The authors further examine whether CSR performance is associated with excess compensation or inadequate compensation and find that socially responsible firms are less likely to pay their executives either excessively or inadequately.

This study provides evidence on the association between CSR performance and abnormal executive compensation, especially how CSR is associated with inadequate compensation, an area that has been largely overlooked by the literature.

With the acceleration of global energy structure transformation, hydrogen has been widely used for its non-pollution and high efficiency, and hydrogen detection is used to guarantee the hydrogen safety. The purpose of this paper is to study the research foundation, trend and hotspots of hydrogen detection field.

A total of 4,076 literature records from 2000 to 2021 were retrieved from the core collection of the Web of Science database selected as data sources. The literature information mining was realized by using CiteSpace software. Bibliometrics was used to analyze information, such as keywords, authors, journals, institutions, countries and cited references, and to track research hotspots.

Since the 21st century, the number of publications in the hydrogen detection field has been in a stable stepped uptrend. In terms of research foundation, the hotspots such as core-shell structures, nano-hybrid materials and optical fiber hydrogen sensors have been studied extensively. In combination with the discipline structure and research frontier, the selectivity, sensitivity, response speed and other performance parameters of hydrogen sensors need further improvement. The establishment of an interdisciplinary knowledge system centered on materials science and electronic science will become a long-term trend in the research of hydrogen detection.

This study presents an overview of research status, hotspots and laws in hydrogen detection field, through the quantitative analysis of much literature in the field and the use of data mining, so as to provide credible references for the research of hydrogen detection technology.

This paper focuses on governance in higher education in China. It sees that governance as distinctive on the world scale and the potential source of distinctiveness in other domains of higher education. By taking an historical approach, reviewing relevant literature and drawing on empirical research on governance at one leading research university, the paper discusses system organisation, government–university relations and the role of the Communist Party (CCP), centralisation and devolution, institutional leadership, interior governance, academic freedom and responsibility, and the relevance of collegial norms. It concludes that the party-state and Chinese higher education will need to find a Way in governance that leads into a fuller space for plural knowledges, ideas and approaches. This would advance both indigenous and global knowledge, so helping global society to also find its Way.

The purpose of this paper is to study the effect law of roundness error on the properties of gas foil conical bearing (GFCB), and the performance of bearings with different non-circular sleeve shapes are calculated.

For the bump-type GFCB, the nonlinear bump foil stiffness model and 1-D beam top foil stiffness model are built. On this basis, the finite element method and finite difference method are used to solve the Reynolds equation and the film thickness equation coupled, and the static and dynamic properties of GFCB are calculated. The effect law of sleeve roundness error on the static performance under different conditions is obtained. Moreover, the dynamic stiffness and damping characteristics under different errors are also studied.

The roundness error will decrease the load capacity and friction torque of GFCB, and increase the attitude angle. The error effect is more dramatic when there is larger eccentric, small nominal clearance, larger error value and more error lobes, and the static performance exhibits a periodic change in the circumferential direction. The roundness error can also decrease the direct stiffness and cross-coupled damping of GFCB, while the cross-coupled stiffness increases largely, which will reduce the bearing stability.

The roundness error adversely affects the static and dynamic characteristics of GFCB, which should be concerned by bearing designers, researchers and academicians.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-01-2020-0019/

The purpose of this paper is to construct the structure of Chinese enterprise managers' human‐nature view with Chinese characteristics, and also to make comparison analysis on human‐nature views of managers from different types of enterprises, and between managers and ordinary employees. Finally, this paper proposes some human resource management (HRM) suggestions for enterprises in China.

This paper constructs Chinese enterprise managers' humanity view model with Chinese characteristics. First, relevant studies about humanity assumptions from both China and the West are reviewed, followed by the hypotheses of this study. Then, the study adopts the self‐compiled enterprise managers' humanity view questionnaire (EMHVQ), together with interviews, to study managers' views on humanity in Chinese background.

The humanity view of Chinese enterprise managers has its uniqueness. Its structure is first level with two factors and second level with ten factors, an organic unity of “human complexity” and “human interests”. The two factors of the first level are “human complexity” and “human interests”. The dimension “human complexity” includes seven factors: complexity of human needs, validity of reward and punishment, work competency, groupism of behaviors, positivity of attitudes, contingency of management and influence of interpersonal relations; the dimension “human interests” includes three factors: driving function of profits, evasion of responsibility and dependency of incentives. Remarkable differences exist in humanity views among managers from different types of enterprises and between managers and ordinary employees, which will exert great influence on the management style of enterprises in China.

Both in China and the West, few scholars or experts adopt empirical research to construct the structure of managers' humanity‐view model specifically based on China's cultural background. This paper not only contributes to the further development of this field, but also provides valuable suggestions for HRM, both for China and the rest of the world.

This study reveals the economic impact of the Indo-Pacific Strategy on the Regional Comprehensive Economic Partnership (RCEP).

This paper uses the GTAP model to analyze the economic effects of RCEP under the effect of the “Indo-Pacific Strategy” under different scenarios.

The results show that (1) with the improvement of the implementation effect of the US “Indo-Pacific Strategy,” the welfare level of China has gradually had a significant negative impact, while the welfare level of US Allies and partners has been further improved. (2) The implementation of the Indo-Pacific Strategy will further expand the import scale of Japan, South Korea and other Allies that are both RCEP members and the USA and slightly reduce the import scale of the European Union (EU) and other countries. (3) After the USA implemented the “Indo-Pacific Strategy,” its export scale has significantly improved, and it has been able to completely offset the adverse effects of the signing of RCEP on its exports. China's export scale has also gradually declined, and Japan has benefited the most.

There are three main possible contributions to this article: first, the authors combined geopolitical factors to simulate and evaluate the economic effects of RCEP under different Indo-Pacific Strategy implementation scenarios, which is more relevant than analyzing the economic effects of RCEP in a “vacuum.” Second, the standard static GTAP model can only measure the change of equilibrium state before and after the trade policy. At the same time, the dynamic GTAP model (GTAP-Dyn) introduces mechanisms such as capital flow and capital accumulation and treats time as a continuous variable affected by exogenous variables so that each variable has a time dimension so as better to simulate the medium- and long-term economic effects. This paper refers to the dynamic recursion method of Walmsley (2006) and Yang (2011) to update the base year of the GTAP version 10.0 database to 2020, that is the time when RCEP officially reached 2020. The simulation results of shock variables introduced into the baseline scenario are more reliable. Third, the authors analyze the welfare effect of RCEP and the impact on the import and export of relevant countries from the macrolevel and examine the impact on different products in different countries from the microlevel.

Using typical structure of asphalt pavement in Harbin area of China, and the formula of generalized friction coefficient between base and surface layers of asphalt pavement in cold area is established.

Through structural characteristics analysis of asphalt pavement in cold area, the generalized formula of friction coefficient between base and surface layers of asphalt pavement in cold area is derived. The formula can quickly calculate the friction coefficient between layers of asphalt pavement.

Based on quantitative analysis to the contacting state between layers of asphalt pavement in cold area, the relationships between generalized friction coefficient and resilient modulus of asphalt mixtures, temperature shrinkage coefficient and temperature have been established.

The findings can enrich the description methods about the contacting state between layers of asphalt pavement, and have a certain theoretical and practical value. Through the application of the formula of generalized friction coefficient between layers, it can provide a technical basis for the asphalt pavement design, construction and maintenance in cold area.

This paper aims to reveal how different types of events and top management teams' (TMTs’) cognitive frames affect the generation of breakthrough innovations.

Drawing on the event system theory and upper echelon theory, this study chose a Chinese manufacturing enterprise as the case firm and conducted an exploratory single-case study to unpack how breakthrough innovation generates over time.

By conducting the in-depth case analysis, the study revealed that firms do not produce breakthrough innovation in the catch-up stage and parallel-running stage but achieve it in the leading stage. It also indicated that when facing proactive events in the catch-up stage, TMTs often adopt a contracted lens, being manifested as consistency orientation, less elastic organizational identity and narrower competitive boundaries. In addition, they tend to adopt a contracted lens when facing reactive and proactive events in the parallel-running stage. In the face of reactive and proactive events in the leading stage, they are more inclined to adopt an expanded lens, being manifested as a coexistence orientation, more elastic organizational identity and wider competitive boundaries.

First, by untangling how TMT's cognitive frame functions in breakthrough innovations, this paper provides a micro-foundation for producing breakthrough innovations and deepens the understanding of upper echelon theory by considering the cognitive dimension of TMTs. Second, by teasing out several typical events experienced by the firm, this paper is the first attempt to reveal how events affect the generation of breakthrough innovation. Third, the work extends the application of the event system theory in technological innovation. It also provides insightful implications for promoting breakthrough innovations by considering the role of proactive and reactive events a firm experiences and TMT's perceptions.