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With the help of basic physics, the application of computer algorithms in the form of recent advances such as machine learning and neural networking in textile Industry has been discussed in this review. Scientists have linked the underlying structural or chemical science of textile materials and discovered several strategies for completing some of the most time-consuming tasks with ease and precision. Since the 1980s, computer algorithms and machine learning have been used to aid the majority of the textile testing process. With the rise in demand for automation, deep learning, and neural networks, these two now handle the majority of testing and quality control operations in the form of image processing.

The state-of-the-art of artificial intelligence (AI) applications in the textile sector is reviewed in this paper. Based on several research problems and AI-based methods, the current literature is evaluated. The research issues are categorized into three categories based on the operation processes of the textile industry, including yarn manufacturing, fabric manufacture and coloration.

AI-assisted automation has improved not only machine efficiency but also overall industry operations. AI's fundamental concepts have been examined for real-world challenges. Several scientists conducted the majority of the case studies, and they confirmed that image analysis, backpropagation and neural networking may be specifically used as testing techniques in textile material testing. AI can be used to automate processes in various circumstances.

This research conducts a thorough analysis of artificial neural network applications in the textile sector.

The purpose of this study is to predict the thermal protective performance (TPP) of flame-retardant fabric more economically using machine learning and analyze the factors affecting the TPP using model visualization.

A total of 13 machine learning models were trained by collecting 414 datasets of typical flame-retardant fabric from current literature. The optimal performance model was used for feature importance ranking and correlation variable analysis through model visualization.

Five models with better performance were screened, all of which showed R2 greater than 0.96 and root mean squared error less than 3.0. Heat map results revealed that the TPP of fabrics differed significantly under different types of thermal exposure. The effect of fabric weight was more apparent in the flame or low thermal radiation environment. The increase in fabric weight, fabric thickness, air gap width and relative humidity of the air gap improved the TPP of the fabric.

The findings suggested that the visual analysis method of machine learning can intuitively understand the change trend and range of second-degree burn time under the influence of multiple variables. The established models can be used to predict the TPP of fabrics, providing a reference for researchers to carry out relevant research.

The findings of this study contribute directional insights for optimizing the structure of thermal protective clothing, and introduce innovative perspectives and methodologies for advancing heat transfer modeling in thermal protective clothing.

This study aims to examine whether the presence of advisory directors affects firm discretionary accruals (DACC), a widely used proxy for financial reporting quality. The authors argue that the advisory director weakens the board monitoring role and impairs the firm financial reporting quality by increasing DACC.

The sample consists of listed firms on the Australian Stock Exchange from 2001 to 2015 using 7,649 firm-year observations. The authors perform descriptive statistics, regression and propensity score matching analyses to examine the research hypothesis.

The research evidence that firms with a higher presence of advisory directors have more DACC, indicating poor financial reporting quality. Furthermore, the authors categorize the DACC and find that the firm has higher income-increasing DACC in the presence of higher advisory directors. The findings are robust concerning endogeneity issues.

The research evidence that firms with a higher presence of advisory directors have more DACC, indicating poor financial reporting quality. Furthermore, the authors categorize the DACC and find that the firm has higher income-increasing DACC in the presence of higher advisory directors. The findings are robust concerning endogeneity issues.

The research contributes valuable insights for regulators and policymakers seeking to comprehend the implications of firms using more advisory directors. Additionally, the authors recognize the potential significance of the findings for the institution of directors, as they can provide a nuanced understanding of the specific roles played by advisory directors in organizational dynamics.

While the extensive body of literature on corporate governance and financial reporting quality has been well-established, a noticeable void exists in academic research delving into the relationship between advisory directors and DACC management. This study seeks to fill this gap, making a distinctive and original contribution to the existing literature on corporate governance.

The purpose of this paper is to investigate the effect of family control on the association between related party transactions (RPTs) and different forms of accrual-based earnings management (AEM) and real earnings management (REM), analyzing the effect of board characteristics on the possible association.

This paper studies a sample of Italian non-financial listed firms over the 2014–2019 period, by GLS regression models, controlling for the fixed effects of the company's sector of operation and the year.

Results indicate a different association between RPTs and earnings management (EM) in family and non-family firms. They point out that family firms use RPTs in association with downward AEM and REM perpetrated by abnormal discretionary expenses as well as a substitute of REM via abnormal production costs. For non-family firms, findings indicate only a substitution effect between RPTs and AEM. Furthermore, CEO duality, board gender diversity and the presence of the family on the board positively moderate the association between RPTs and, respectively, REM implemented through sales manipulations, downward AEM and upward AEM.

This study suggests that the socioemotional wealth (SEW) differently affects the relationship between RPTs and EM, according to the form of the latter. It also points out family firms' heterogeneity in earnings manipulations, by providing evidence of the moderating role of board characteristics on the association between RPTs and the various forms of EM.

This study examines the importance of income income-shifting arrangements of US multinational corporations (MNCs) on future stock price crash risk.

This study employs a sample of 7,641 corporation-year observations over the 2005–2017 period and uses ordinary least squares regression analysis.

The authors find that the income-shifting arrangements of MNCs are positively and significantly associated with stock price crash risk after controlling for corporate tax avoidance and other known determinants of stock price crash risk in the regression model. This result is robust to alternative measures of stock price crash risk and income-shifting, and several endogeneity tests. The authors also observe that income-shifting arrangements increase stock price crash risk both directly and indirectly through the information opacity channel. Finally, in cross-sectional analyses, the authors find that the positive association between income-shifting and stock price crash risk is more pronounced for MNCs that use tax haven subsidiaries and have weak corporate governance mechanisms.

The authors provide new empirical evidence that MNCs will likely face significant capital market consequences regarding their income-shifting arrangements.

The study aims to investigate hotel employees’ intentions to stay in industry with the mediating role of psychological contract fulfilment (PCF) and moderating role of positive emotions and position held (frontline employees vs managers) in post-lockdown era.

The study has followed quantitative approach following the cross-sectional design. 414 respondents of hotel industry were contacted via online and offline method. The data was analysed using partial least square method using SmartPLS 3.0.

The findings suggest that perceived organizational support and supervisor trust had a good impact on psychological contract fulfilment and contributed positively to psychological empowerment. Additionally, psychological empowerment positively impacted psychological well-being and psychological well-being positively impacted intention to stay in hotel industry. PCF positively mediated the relationship between organizational support, trust in supervisor and psychological empowerment. Positive emotions positively moderated the relationship between PCF and psychological empowerment. Multi-group analysis revealed that the managers and frontline employees perceived the PCF and psychological well-being differently.

To the best of the authors’ knowledge, this study is one of the few to explore the intention to stay in hotel industry by integrating social exchange theory, organization support theory and broaden-and-build theory post lockdown circumstances.

本研究旨在探讨后封锁时代心理契约履行的中介作用与积极情绪和职位(一线员工vs管理者)的调节作用影响下酒店员工留任意向。

采用定量方法的横断面设计。通过线上和线下的方式联系了414位酒店行业的受访者。使用Smartpls 3.0软件对数据进行偏最小二乘法分析。

组织支持感和上级信任感对心理契约履行有显著影响, 对心理赋能有正向影响。此外, 心理赋能正向影响心理幸福感, 心理幸福感正向影响酒店业留任意愿。心理契约履行正向中介组织支持、主管信任与心理赋能之间的关系。积极情绪正向调节心理契约履行与心理赋能的关系。多群体分析显示, 管理者和一线员工对心理契约履行和心理幸福感的感知存在差异。

本文结合社会交换理论、组织支持理论和扩宽构建理论, 是为数不多探讨后封锁环境下酒店业留任意愿的研究。

El estudio tiene como objetivo investigar la intención de los empleados de hotel de permanecer en la industria con el papel mediador del cumplimiento del contrato psicológico y el papel moderador de las emociones positivas y la posición ocupada (empleados de primera línea v/s directivos) en la era post-cierre patronal.

El estudio ha seguido un enfoque cuantitativo con un diseño transversal. Se contactó con 414 encuestados del sector hotelero a través de métodos online y offline. Los datos se analizaron mediante el método de mínimos cuadrados parciales con Smartpls 3.0.

Los resultados sugieren que el apoyo organizativo percibido y la confianza del supervisor tuvieron un buen impacto en el cumplimiento del contrato psicológico y contribuyeron positivamente a la capacitación psicológica. Además, el empoderamiento psicológico influyó positivamente en el bienestar psicológico y el bienestar psicológico influyó positivamente en la intención de permanecer en la industria hotelera. El cumplimiento del contrato psicológico medió positivamente en la relación entre el apoyo organizativo, la confianza en el supervisor y el empoderamiento psicológico. Las emociones positivas moderaron positivamente la relación entre el cumplimiento del contrato psicológico y la capacitación psicológica. El análisis multigrupo reveló que los directivos y los empleados de primera línea percibían de forma diferente el cumplimiento del contrato psicológico y el bienestar psicológico.

El estudio es uno de los pocos que exploran la intención de permanecer en la industria hotelera integrando la teoría del intercambio social, la teoría del apoyo organizativo y la teoría de ampliar y construir en circunstancias posteriores al cierre.

This study investigates the media activities of firms issuing private equity placements and seasoned equity offerings in Taiwan, as firms have incentives to manage media coverage to influence their stock prices during private equity placement.

We collect a corpus of news stories and transform the news into term sets based on the part of speech. Then, we refer to Cecchini et al. (2010) to classify the news terms into positive, negative, and usual categories. Next, we employ the SVM algorithm to perform the classification tasks and the term frequency method to perform the text mining task. In last, we use a multiple regression model to verify the hypotheses.

We determine that issuing firms in a private placement have substantially more positive news stories and fewer negative news stories than those in public offerings. Furthermore, we evidence that the media management effects of postequity issues are more active than those of preequity issues. Finally, our results demonstrate that the timing and content of financial media coverage among different equity issuance methods may be biased by firm management. According to previous studies, they may attempt to manipulate stock prices to increase the number of highly profitable insider stakeholders.

To our knowledge, this is the first study to investigate that if private placement will associate with more active media management than the public offerings. According to our results of the difference-in-means test, the public offerings market may control news coverage; however, this result is inconsistent with that of the regression results. The private placements market may also exercise media management in the “before announcement day” and “after announcement day” periods by increasing positive news and reducing negative news.

This study examines the influence of stock liquidity on stock price crash risk and the moderating role of institutional blockholders in Vietnam’s stock market.

Crash risk is measured by the negative coefficient of skewness of firm-specific weekly returns (NCSKEW) and the down-to-up volatility of firm-specific weekly stock returns (DUVOL). Liquidity is measured by adjusted Amihud illiquidity. The two-stage least squares method is used to address endogeneity issues.

Using firm-level data from Vietnam, we find that crash risk increases with stock liquidity. The relationship is stronger in firms owned by institutional blockholders. Moreover, intensive selling by institutional blockholders in the future will positively moderate the relationship between liquidity and crash risk.

Since stock liquidity could exacerbate crash risk through institutional blockholder trading, firm managers should avoid bad news accumulation and practice timely information disclosures. Investors should be mindful of the risk associated with liquidity and blockholder trading.

We contribute to the literature by showing that the activities of blockholders could partly explain the relationship between liquidity and crash risk. High liquidity encourages blockholders to exit upon receiving private bad news.

This study examines whether country-level financial integration affects firms' accounting choices and the quality of financial information.

This study employs Propensity Score Matching (PSM), and panel regressions of a large sample of data from 20 emerging markets over the period 1987–2018.

This study finds evidence that increased level of financial integration is significantly positively associated with firms' accruals earnings management (AEM) and real earnings management (REM).

Findings in the study have implications for standard-setting bodies that aim to enhance the usefulness of financial reporting quality. The study also has implications for various initiatives by governments in emerging markets aimed at raising investor confidence and fostering stock market development through greater financial integration.

Findings in the study have implications for standard-setting bodies that aim to enhance the usefulness and quality of financial reporting. The findings can be of interest to analysts, auditors and other monitoring institutions who play a crucial role in detecting earnings management and reducing information asymmetry. Finally, the study has implications for various initiatives by governments in emerging markets aimed at raising investor confidence and fostering stock market development through greater financial integration.

Findings in the study reveal how country-level financial integration affects accruals and real earnings management in a sample of firms from 20 emerging markets. Further, the study adds to the growing body of literature on emerging markets where capital markets mechanisms, regulatory environment and firm's corporate governance are distinct to developed markets.