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Excessive borrowing significantly contributes to pushing businesses towards default and their transition into zombie enterprises. Despite government efforts to implement deleveraging policies and guide bank credit flows, it’s essential to delve into the internal dynamics that steer the borrowing behavior of these zombie enterprises at a micro level. To gain a comprehensive understanding of the issue, this study focuses on examining the incentives that drive corporate executives of zombie enterprises to consistently engage in large-scale borrowing from banks.

In this study, panel data analysis is utilized, incorporating firm-, industry- and year-fixed effects. Drawing from data pertaining to listed companies in China spanning from 2007 to 2020, we employ a one-by-one identification method to pinpoint zombie enterprises. Ultimately, a total of 2,533 samples of zombie enterprises were obtained.

The results indicate that as bank loans to zombie enterprises increase, executive monetary compensation decreases, while on-the-job consumption by executives increases, and they are less likely to be forced into rotation. Mechanism testing reveals that corporate performance partially mediates the relationship between bank loans and executive monetary compensation, but this mediation is ineffective for on-the-job consumption and job rotation. Further investigation suggests that the property rights nature of central enterprises and modified audit opinions can exacerbate the adverse impact of bank loans on the monetary compensation of zombie corporate executives, without significantly affecting on-the-job consumption or job rotation. Conversely, executive power does not enhance the positive effects of bank loans on monetary compensation or on-the-job consumption, but it diminishes the negative impact of bank loans on the forced rotation of zombie executives.

These results indicate that while bank loans may have a negative impact on corporate value, they function as safeguards for the positions and interests of executives. As a result, bank loans serve as incentives for executives of zombie enterprises.

This study holds theoretical significance as it explores the motivations behind non-performing loans in high-borrowing enterprises, sheds light on corporate governance challenges encountered by zombie enterprises and provides policy insights aimed at addressing the underlying causes of persistent non-performing loans in high-borrowing enterprises, including zombie enterprises.

The purpose of this paper is to explore teacher candidates’ response to young adult literature (prose and comics) featuring fat identified protagonists. The paper considers the textual and embodied resources readers use and reject when imagining and interpreting a character’s body. This paper explores how readers’ meaning making was influenced when reading prose versus comics. This paper adds to a corpus of scholarship about the relationships between young adult literature, comics, bodies and reader response theory.

At the time of the study, participants were enrolled in a teacher education program at a Midwestern University, meeting monthly for a voluntary book club dedicated to reading and discussing young adult literature. To examine readers’ responses to comics and prose featuring fat-identified protagonists, the author used descriptive qualitative methodologies to conduct a thematic analysis of meeting transcripts, written participant reflections and researcher memos. Analysis was grounded in theories of reader response, critical fat studies and multimodality.

Analyses indicated many readers reject textual clues indicating a character’s body size and weight were different from their own. Readers read their bodies into the stories, regarding them as self-help narratives instead of radical counternarratives. Some readers were not able to read against their assumptions of thinness (and whiteness) until prompted by the researcher and other participants.

Although many reader response scholars have demonstrated readers’ tendencies toward personal identification in the face of racial and class differences, there is less research regarding classroom practices around the entanglement of physical bodies, body image and texts. Analyzing reader’s responses to the constructions of fat bodies in prose versus comics may help English Language Arts (ELA) educators and students identify and deconstruct ideologies of thin-thinking and fatphobia. This study, which demonstrates thin readers’ tendencies to overidentify with protagonists, suggests ELA classrooms might encourage readers to engage in critical literacies that support them in reading both with and against their identities.

The modern fairy tale hero identity falls into a general spectrum of tropes that spans from the charming prince who seals the fate of the beautiful princess with a kiss to borderline villains with little break in this spectrum. The Witcher's Geralt of Rivia brings to light an often overlooked hero's identity by representing neither ends of this heroic spectrum but rather a different breed of hero entirely. We argue that Geralt of Rivia differs from the typical representation of the fairy tale hero by embodying the spirit of the Huntsman archetype as depicted in stories such as Snow White and Little Red Riding Hood.

This creates a new means of exploring fairy tales as genres by giving perspective to the bloodier, messier sides of these tales which have since deviated from their darker origins. Geralt exists as neither hero nor antihero, but rather a sword-for-hire who cleans up messes that ‘heroes’ otherwise cannot or will not handle themselves. Across his depictions in the books, games, and show, Geralt involves himself as a witcher; hunter of monsters. Geralt's method in overcoming this style of quest is unlike the usual hero. Standing in for the Huntsman, Geralt understands the nature and balance of man and beast and carries this responsibility while looking to accomplish his goals. In this chapter, we seek to document and bring to light this underrepresented style of hero that the witcher has to offer to show that such a hero needs not be black nor white.

The purpose of this paper is to discuss how retracted scientific papers become zombie papers and why they are problematic and to encourage librarians to become active in addressing these problems.

This paper explains what zombie papers are, how they are created and the potential impact they can have on the body of scientific literature. It explains how and why they are different than other common types of misleading scientific publications. It also explores recent developments such as the growth of artificial intelligence (AI) technologies and changes to organizations that make data about paper retractions available.

While journal retractions are as old as scientific publishing itself, the seriousness of retractions persisting and being used in the body of scientific literature has recently been recognized as a serious concern. The rise of new AI technologies such as ChatGPT has made the presence of zombie papers in the data used to train large language models (LLMs) extremely concerning.

While librarians are well-aware of journal retractions and most include information about them in their information literacy training, concerns around zombie papers and their potential presence in the data used to train LLMs will likely be a new consideration for most.

The purpose of this research is to explore the critical success factors of mobile animation games, by exploring the game itself, information systems, game motivation and promotional activities, as well as conducting research and analysis on mobile animation game players.

This research used the Analysis Hierarchy Process (AHP) method and the consistent fuzzy preference relationship for data analysis. In this study, collect 1,286 valid questionnaires through online questionnaire surveys. And comparing the two games “Legend Showdown” and “Tower of Gods and Demons”, players believe that the more successful mobile animation game is “Legend Showdown”.

Through experimental design, and the consistent fuzzy preference relationship for data analysis. The results found that the critical factors considered by the player in relation to the mobile animation game were firstly the information system, followed by promotional activities, game motivation and finally the game itself.

Because this research does not involve the concept of fuzzy theory at all, it is easy to produce subjective, uncertain and ambiguity issues when comparing pairwise. We recommended that follow-up researchers can use fuzzy semantic preference relations to solve this problem.

This study proposed a new approach that takes the critical factors for the mobile animation game. According to the research results, the critical success factor of mobile animation games is the information system, as it could provide a reference direction for game manufacturers when designing or formulating marketing strategies in the future.

This study investigates the validity of Ferreira et al.’s (2020) Organizational Bullshit Perception Scale by examining its distinctiveness from similar constructs (perceptions of organizational politics, organizational cynicism, procedural justice) and its predictive validity through its relations with important organizational attitudes (organizational identification) and behaviors (counterproductive work behavior and organizational citizenship behavior). This study also examines the moderating effects of honesty–humility on the relations between organizational bullshit perception and the outcomes of counterproductive work behavior, organizational citizenship behavior and organizational identification. Finally, this study examines the incremental validity of organizational bullshit perception in predicting counterproductive work behavior, organizational citizenship behavior and organizational identification above and beyond similar constructs in an exploratory fashion.

Survey data were collected from a sample of working adults online via Amazon’s Mechanical Turk platform across two waves (final N = 323 for wave 1 and 174 for wave 2), one month apart.

The results indicate that organizational bullshit perception, as measured by Ferreira et al.’s (2020) scale, represents a distinct construct that has statistically significant relations with counterproductive work behavior, organizational citizenship behavior and organizational identification, even after controlling for procedural justice, organizational cynicism and perceptions of organizational politics. The results, however, showed no support for honesty–humility as a moderator.

These findings suggest that organizations can benefit from assessing and working to alleviate their employees’ perceptions of organizational bullshit. This construct predicts behaviors and attitudes important for organizational functioning.

This study adds to Ferreira et al.’s (2020) original work by demonstrating organizational bullshit perception’s distinctiveness from existing constructs in the literature and its implications for organizations and their employees.

This study uses a meta-analysis approach to analyse the impact of applying corporate green accounting practices as vital sustainable development tools on firm performance. This study aims to examine the moderating effects of country-specific variables and characteristics on the association between corporate green accounting and firm performance.

Three databases were used for a meta-analysis of 68 independent studies involving 19,625 subjects conducted over 25 years from 1996 to 2020.

The results show that corporate green accounting positively affects firm performance, but country-specific variables do not moderate this association. The positive association between corporate green accounting and firm performance was enhanced when it was measured in terms of environmental costs. Subgroup analyses revealed that study characteristics are significant source of heterogeneity in the corporate green accounting indicators-firm performance association.

The findings suggest that firms should strategise to integrate environmental costs into their respective financial accounting frameworks, which would help managers justify the contribution of their firms towards environmental protection.

Accessing accurate and timely information on corporate environmental functioning can assist national policymakers in framing appropriate legislation on environmental protection and sustainable development.

Although meta-analysis has been used previously in accounting research (Guthrie and Murthy, 2009; Alcouffe et al., 2019), to the best of the authors’ knowledge, this is the first study to use a meta-analytical technique to examine the impact of corporate green accounting on firm performance.

Exchange rate volatility is an important factor affecting investors and policymakers. This study aims to examine the impact of uncertainties, in terms of changes in economic policy, monetary policy and global financial markets, on exchange rate volatility.

The study uses the GARCH (1,1) univariate model to calculate exchange rate volatility. Economic and monetary policy uncertainties are measured using news-based indices, while global financial market volatility is measured using the implied volatility index. Panel autoregressive distributed lag modeling is used to analyze the impact of uncertainty on exchange rate volatility in the short and long run. The sample consists of 26 developed and emerging markets from 2005 to 2020.

The study finds that economic policy uncertainty significantly increases exchange rate volatility. Similarly, global financial market uncertainty leads to increased exchange rate volatility. The effect of US monetary policy uncertainty reduces exchange rate volatility.

This research contributes to the existing literature on exchange rate fluctuations by examining the impact of uncertainties on exchange rate volatility. The study uses novel news-based indices for measuring economic and monetary policy uncertainties and includes a broader sample of emerging and advanced markets. The findings have important implications for investors and policymakers.

This study examined the perceptions of tribal members regarding the strengths, challenges and opportunities presented by tribal winery operation. Issues of business diversification, marketing, perceived barriers to success, potential benefits to the tribe and the role of agriculture in the preservation of tribal heritage were considered.

A modified mixed-methods exploratory sequential research model was used to collect and organize data in two studies. In Study 1 quantitative data was used to inform the development of Study 2 which included a qualitative interview protocol. Qualitative interviews followed to elaborate on the various aspects of each of these areas of consideration.

Results indicate that there is neutral to positive opinion on tribal wineries and that any venture would have to be carefully thought out in terms of marketing and preserving tribal heritage.

This research examined the potential strengths, challenges and opportunities provided by tribal winery operation that can be used to inform future business practices.

The results of this research provide a framework for consideration of the potential strengths and opportunities provided by tribal winery operation.