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Fertilizer overuse is regarded as one of the main contributors to agricultural pollution and environmental problems in China. The purpose of this paper is to evaluate technical efficiency (TE) and fertilizer overuse index (FOI) with respect to China’s arable agricultural production and examine regional variations in terms of fertilizer overuse.

The maximum likelihood random effects–time varying inefficiency effects model was applied to estimate TE, fertilizer use efficiency (FUE) and FOI.

Over the study period (2011–2015), TE steadily increased for each individual province. Overall, mean annual TE was 0.811, implying that, on average, Chinese provinces could increase output by 18.9 per cent given unchanged levels of inputs and technology. Mean annual FOI ranged from 0.008 to 3.139, with a mean of 0.685, suggesting that there is fertilizer overuse in almost all provinces, and that large regional variation exists. Coastal provinces were found to have the highest TE scores, while the central region showed the highest degree of fertilizer overuse.

The results indicate that fertilizer use has had a significant positive impact on production in the China’s arable agricultural sector. High TE was not necessarily associated with low FUE.

This paper aims to investigate the interconnections between corporate ownership, tax system and controlling shareholder tunneling through intercorporate loans in an emerging market setting.

China’s Enterprises Income Tax reform in 2008 abolished its previous multiple-tiers tax system under which foreign direct investment (FDI) firms enjoyed preferential tax rates than domestic firms by introducing a new unified-rate tax system. Using difference-in-differences tests, the author analyzes changes of controlling shareholders tunneling through intercorporate loans among Chinese listed companies around this reform.

The author documents significant reductions of intercorporate loans after the reform. More importantly, the author reveals that foreign-invested firms experienced larger reductions of intercorporate loans than domestic firms. The author also shows that state association matters for domestic firms’ response to the reform. In addition, the author documents positive stock market reaction to the tax reform announcement for firms that exhibited higher level of tunneling prior to the reform, indicating market expectation of reduced principal-principal conflict post-reform.

The findings suggest effective corporate governance system is warranted to constrain intercorporate fund transfers in emerging markets where tax incentives are used for attracting inward foreign direct investments. Institutional reforms in emerging markets aimed at removing market frictions can alleviate the problem of controlling shareholder expropriations of minority interests or tunneling.

This is a pioneering study that reveals the role of tax as a public governance mechanism in weak minority investor protection environment.

The purpose of this paper is to investigate the influence of state shareholding and control versus institutional investors on tax aggressiveness of Chinese listed firms.

By exploring recently available tax reconciliation data required under 2006 Accounting Standards for Business Enterprises on a sample of Chinese A-share listed firms, the authors calculate a direct measure of tax aggressiveness and investigate the influence of firm ownership structure on their tax aggressiveness.

The authors find that state ownership and control are positively associated with corporate tax aggressiveness. A positive link between the collective shareholding by the top ten shareholders and firm tax aggressiveness is also found. In contrast, institutional share ownership is negatively associated with corporate tax aggressiveness.

The results indicate that political connections and ownership concentration empower firms to pursue aggressive tax planning, whereas institutional investors partially mitigate such influences.

This paper complements recent studies on tax aggressiveness in the USA by analyzing tax planning activities of Chinese listed firms. The authors highlight firm ownership and control factors that encourage aggressive tax planning in China. This paper has important implications for both public policy and corporate governance in emerging markets similar to China.

This paper aims to examine the relevance of stock analysts’ opinions and institutional investors’ shareholding to the value of Chinese firms.

The authors use both internal and external corporate governance mechanism to investigate value relevance of analyst opinion and institutional shareholding to Chinese firms.

The authors find that Tobin’s Q is positively related to analysts’ consensus forecast optimism and institutional investors’ shareholding but negatively related to analyst forecast dispersions. Further analysis using subsamples of partially state-owned enterprises and non-state-owned firms indicate that institutional investors have significant impact on firm value for all firms irrespective of the ownership type, whereas analyst forecasts opinions appear to have significant effects on partially state-owned firms but insignificant effects on non-state-owned firms. The results also show that internal governance appears to be an important pre-requisite that affects analysts’ forecast opinions and that good internal governance reinforces external governance mechanism to create firm value.

Studies analysing the effects of both internal and external mechanisms on firm value in emerging economies are scant. This study attempts to extend and contribute to this line of research by investigating the relevance of institutional investors and stock analysts’ opinion to firm valuation.

This paper aims to experimentally investigate the elastic deformation behavior of surface texture in soft contacts under lubricated condition.

Dimples with two typical distribution patterns are fabricated on the contacting surface by Quasi-LIGA technique. In situ observation on the elastic deformation of contacting surface is performed through optical interferometry. Comparisons of the elastic deformation around the dimples in different distribution patterns are conducted.

The results show that the effect of dimple distribution patterns on elastic deformation becomes increasingly serious with the growth of applied load. Dimples in square distribution present a stronger interaction with each other and lead to a more alleviative deformation under heavier load condition. The action range of dimple, especially in square distribution, is seriously compressed by surrounding dimples.

Square distribution is preferentially suggested for surface texture with respect to minimum elastic deformation in soft contacts under elastohydrodynamic lubrication condition.

This paper aims to prevent oil starvation and improve the service life of the rolling bearings.

A thrust ball bearing with magnetic circuit structure is proposed for ferrofluid lubrication. With the aid of magnetic field, ferrofluid can be maintained in the contact area of rolling bodies to delay lubricant loss. Experiments are performed to ensure the validity of the designed bearing.

Compared with conventional lubricant, service life of the ferrofluid lubricated bearing can be prolonged under magnetic field. In addition, with a proper magnetic field distribution, lubricant starvation may be limited under the conditions of present experiments.

This work provides a method to control the starved lubrication of rolling bearings with restricted lubricant supply.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-04-2020-0132/

This study aims to investigate the influence of CEO attire formality on consumers’ perceptions of corporate image, drawing on first impression theory and spillover effect theory.

Four experimental studies were conducted to test the proposed effect, the underlying mechanism and the boundary condition.

The formality of CEO attire significantly influences consumers’ perceptions of corporate image. Specifically, formal CEO attire creates a stronger perception of corporate authority among consumers, mediated by perceived rule-following of the CEO. In contrast, informal CEO attire leads to a stronger perception of corporate friendliness, mediated by perceived psychological distance of the CEO. Moreover, a matching effect exists between the type of industry and CEO attire formality, where consumers perceive a greater match between authoritative industries and formally dressed CEOs, and between friendly industries and informally dressed CEOs. This alignment strengthens consumers’ corporate attitudes.

The findings offer valuable insights for CEOs aiming to foster a positive image through their attire, providing strategic guidance for aligning corporate image with industry characteristics.

This research extends the understanding of how consumers’ perceptions of CEO attire can spill over to affect the corporate image, offering a novel perspective on corporate image communication.

A shared cognitive schema is the fundamental source of tacit understanding within a team. This study aims to address how such a shared cognitive schema emerges and evolves in an interdisciplinary research team.

This study uses an exploratory single case study to analyze the emergence and evolution of a shared cognitive schema in an interdisciplinary research team systematically. The authors spent more than two years collecting data from the IAM team via semistructured interviews, archival data and observation. Subsequently, a framework for the resulting mechanism model was developed by analyzing the data using a three-step process.

This study shows that as the interdisciplinary research team develops, the shared cognitive schema passes through three stages: overlapping cognitive schema, complementary cognitive schema and synergetic cognitive schema. The mechanisms of overlap, complement and synergy play important roles. The convergent roles of partner-based recruiting, knowledge categorization and following the existing institution facilitate the overlapping of knowledge structures. Complementary cognitive schema sharing is facilitated by interdisciplinary member selection, knowledge stock expansion and the effects of accomplished mentors. The synergetic behaviors of group voice, interactive cognition and adaptive learning facilitate synergetic cognitive schema sharing.

This study is the first to discuss the emergence and evolution of a shared cognitive schema at the microlevel of knowledge structure and belief structure. It offers a new theoretical perspective on the development rules of scientific research teams and provides practical enlightenment regarding the establishment and operation of interdisciplinary research teams.

In today's competitive business environment, understanding how leadership traits shape outcomes is critical. Chief executive officer (CEO) narcissism, an intriguing and debated trait, raises questions about its impact on organisational behaviour, particularly regarding entrepreneurial orientation (EO). This study aims to examine how CEO narcissism affects EO, both as aggregate and specific measures, encompassing internal and external growth. It also considers the organisational context by examining how factors such as capital intensity, firm ownership and CEO duality moderate this relationship.

To test the hypotheses, the authors used a sample of firms drawn from China's ChiNext database (2008–2017). After an initial screening, the final sample consists of 251 CEOs from 239 companies. Data on CEO narcissism are collected from the firm's official website and major online sources, whilst additional data are extracted from the WIND daabase. The authors use multiple regression and ordinary least squares (OLS) for data analysis.

The results show that CEO narcissism leads to external asset growth investments but not internal research and development (R&D). There is a positive relationship between CEO narcissism and EO as an aggregate measure and also different managerial discretions play varying roles in the relationship. Specifically, capital intensity weakens this relationship, but state ownership strengthens it.

This study helps to clarify the relationship between CEO narcissism and EO and advances the literature by showing that firms' EO actions may take various forms of innovation and venturing as new entry initiations of EO. The study findings have important implications for firms to capitalise on narcissistic CEOs' entrepreneurial tendencies, balance internal R&D and external asset growth and leverage various managerial discretions.

The purpose of this paper is to review “institutional experimentation” for protecting workers in response to the contraction of the standard employment relationship and the corresponding rise of “non-standard” forms of paid work.

The paper draws on the existing research and knowledge base of the authors as well as a thorough review of the extant literature relating to: non-standard employment contracts; sources of labour supply engaging in non-standard work; exogenous pressures on the employment relationship; intermediaries that separate the management from the control of labour; and entities that subvert the employment relationship.

Post-war industrial relations scholars characterised the traditional regulatory model of collective bargaining and the standard employment contract as a “web of rules”. As work relations have become more market mediated, new institutional arrangements have developed to govern these relations and regulate the terms of engagement. The paper argues that these are indicative of an emergent “patchwork of rules” which are instructive for scholars, policymakers, workers’ representatives and employers seeking solutions to the contraction of the traditional regulatory model.

While the review of the institutional experimentation is potentially instructive for developing solutions to gaps in labour regulation, a drawback of this approach is that there are limits to the realisation of policy transfer. Some of the initiatives discussed in the paper may be more effective than others for protecting workers on non-standard contracts, but further research is necessary to test their effectiveness including in different contexts.

The findings indicate that a task ahead for the representatives of government, labour and business is to determine how to adapt the emergent patchwork of rules to protect workers from the new vulnerabilities created by, for example, employer extraction and exploitation of their individual bio data, social media data and, not far off, their personal genome sequence.

The paper addresses calls to examine the “institutional intersections” that have informed the changing ways that work is conducted and regulated. These intersections transcend international, national, sectoral and local units of analysis, as well as supply chains, fissured organisational dynamics, intermediaries and online platforms. The analysis also encompasses the broad range of stakeholders including businesses, labour and community groups, nongovernmental organisations and online communities that have influenced changing institutional approaches to employment protection.