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The purpose of this study is to understand the current trends and development of corporate social responsibility (CSR) reporting in emerging and developing economies and analyze 106 Chinese central enterprises (CEs) that disclose CSR reports from 2004 to 2015.

This study analyzes all the CSR reports available to the public from CEs between 2004 and 2015 in China. This paper carefully examines the reporting patterns and standards in those CSR reports. CEs in China are focused on because state-owned companies account for a large proportion of the Chinese stock market because of their social and economic institutional characteristics.

The results in this paper confirm a growth trend in the numbers of CSR reports, as predicted. The results also suggest that the number of CSR reports from the CEs containing some assurance has dramatically increased. However, the findings indicate that the current content of the CSR reports may not fully meet the needs of users of information from different industries, regions and interests, as more than 20 CEs have formulated their own CSR framework. The lack of unified, sustainable reporting and assurance may reduce the comparability and effectiveness of CSR reporting.

This study provides evidence of the trends and development of CSR reporting in China.

The findings extend the understanding of CSR reporting by analyzing Chinese CE data. The results also provide decision-useful information for the government and other policymakers when considering CSR reporting and assurance standards.

The purpose of this study is to empirically investigate the dark side of business-to-business (B2B) relationships in traditional business practices worldwide that rely on strong networks.

This study applies a questionnaire survey to collect data from buyers in 224 Kuwaiti firms and uses the partial least squares structural equation model for data analysis.

Drawing on the social exchange theory, we test the relationships between B2B wasta, relationship satisfaction, innovation and efficiency. The findings show that despite the belief that wasta brings long-term benefits when applied in B2B relationships, it negatively impacts the firm’s efficiency.

This study contributes to the existing literature on B2B relationships by identifying important issues related to the multifaceted nature of B2B wasta relationships. The study confirms the importance of relational and innovation benefits over economic consequences based on elements of social exchange theory, which extends our current understanding of the application of SET in B2B wasta relationships.

Building information modeling (BIM) is a striking development in the architecture, engineering and construction (AEC) industry, which provides in-depth information on different stages of the building lifecycle. Real estate valuation, as a fully interconnected field with the AEC industry, can benefit from 3D technical achievements in BIM technologies. Some studies have attempted to use BIM for real estate valuation procedures. However, there is still a limited understanding of appropriate mechanisms to utilize BIM for valuation purposes and the consequent impact that BIM can have on decreasing the existing uncertainties in the valuation methods. Therefore, the paper aims to analyze the literature on BIM for real estate valuation practices.

This paper presents a systematic review to analyze existing utilizations of BIM for real estate valuation practices, discovers the challenges, limitations and gaps of the current applications and presents potential domains for future investigations. Research was conducted on the Web of Science, Scopus and Google Scholar databases to find relevant references that could contribute to the study. A total of 52 publications including journal papers, conference papers and proceedings, book chapters and PhD and master's theses were identified and thoroughly reviewed. There was no limitation on the starting date of research, but the end date was May 2022.

Four domains of application have been identified: (1) developing machine learning-based valuation models using the variables that could directly be captured through BIM and industry foundation classes (IFC) data instances of building objects and their attributes; (2) evaluating the capacity of 3D factors extractable from BIM and 3D GIS in increasing the accuracy of existing valuation models; (3) employing BIM for accurate estimation of components of cost approach-based valuation practices; and (4) extraction of useful visual features for real estate valuation from BIM representations instead of 2D images through deep learning and computer vision.

This paper contributes to research efforts on utilization of 3D modeling in real estate valuation practices. In this regard, this paper presents a broad overview of the current applications of BIM for valuation procedures and provides potential ways forward for future investigations.

This paper aims to reveal the interdisciplinarity of information science (IS) from the perspective of the evolution of theory application.

Select eight representative IS journals as data sources, extract the theories mentioned in the full texts of the research papers and then measure annual interdisciplinarity of IS by conducting theory co-occurrence network analysis, diversity measure and evolution analysis.

As a young and vibrant discipline, IS has been continuously absorbing and internalizing external theoretical knowledge and thus formed a high degree of interdisciplinarity. With the continuous application of some kernel theories, the interdisciplinarity of IS appears to be decreasing and gradually converging into a few neighboring disciplines. Influenced by big data and artificial intelligence, the research paradigm of IS is shifting from a theory centered one to a technology centered one.

This study helps to understand the evolution of the interdisciplinarity of IS in the past 21 years. The main limitation is that the data were collected from eight journals indexed by the Social Sciences Citation Index and a small amount of theories might have been omitted.

This study identifies the kernel theories in IS research, measures the interdisciplinarity of IS based on the evolution of the co-occurrence network of theory source disciplines and reveals the paradigm shift being happening in IS.

This study aims to address the growing importance of online health information (OHI) and the associated uncertainty. Although previous research has explored factors influencing the credibility of OHI, results have been inconsistent. Therefore, this study aims to identify the essential factors that influence the perceived credibility of OHI by conducting a meta-analysis of articles published from 2010 to 2022. The study also aims to examine the moderating effects of demographic characteristics, study design and the platforms where health information is located.

Based on the Prominence-Interpretation Theory (PIT), a meta-analysis of 25 empirical studies was conducted to explore 12 factors related to information content and source, social interaction, individual and media affordance. Moderators such as age, education level, gender of participants, sample size, platforms and research design were also examined.

Results suggest that all factors, except social support, have significant effects on the credibility of OHI. Among them, argument quality had the strongest correlation with credibility and individual factors were also found to be relevant. Moderating effects indicate that social support was significantly moderated by age and education level. Different sample sizes may lead to variations in the role of social endorsement, while personal involvement was moderated by sample size, platform and study design.

This study enriches the application of PIT in the health domain and provides guidance for scholars to expand the scope of research on factors influencing OHI credibility.

Innovation in fintech presents great opportunities and huge challenges for accounting practices around the world. This paper aims to examine the impact of Fintech on accounting practices including financial reporting, performance management, budgeting, auditing, risk and fraud management. Fintech is proxied by the adoption of AI and big data analysis in accounting practices.

We chose African countries as our focus countries and surveyed chartered and qualified accountants in both Ghana and Nigeria. With 201 questionnaires qualified for our final analyses, we adopted the structural equation modelling to analyse the impact of Fintech on accounting practices.

The empirical results show that the impact of AI and big data on accounting practices is positive and significant, indicating that fintech could potentially mitigate the agency problem in accounting practices and lead to better accounting practices. Interestingly, we find that, in general, the impact of AI is larger than that of big data.

Our results provide significant insights to regulators, policymakers and managers about the future development of adopting fintech in the regulation and governance framework at both macro and micro levels for accounting practice.

A new backward punch shape was designed and used in the hydroforming process of double-layer Y-shaped tubes to achieve uniform wall thickness. This study focuses on the implementation and effectiveness of this novel punch shape.

A numerical simulation and experimental validation of the hydroforming process of double-layer Y-shaped tubes under various backward punch, replenishment ratios (left and right feed ratios) and internal pressure loading paths was performed using finite elements. During the hydroforming process, an analysis was made on the distribution of stress, strain and wall thickness in both the inner and outer layers of the Y-shaped conduit.

The novel backward punch parallel to the main tube has been found to improve the distribution of wall thickness in Y-shaped tubes. By controlling the feeding ratio and modifying the loading path of the internal pressure, it is possible to obtain the optimal forming part of the double-layer Y-shaped tube. The comparison between the simulation and experimental results of the double-layer Y-shaped tube formed under the optimal path indicates that the error is within 5% and the distribution of wall thickness is consistent.

A novel backward punch technique is employed to control the hydroforming process in a Y-shaped tube. A study on hydroforming of double-layer Y-shaped tubes with asymmetric features and challenging forming conditions is being suggested.

This paper aims to prepare a new donor–π–acceptor (D–π–A) and acceptor–π– D–π–A (A–π–D–π–A) phenothiazine (PTZ) in conjugation with vinyl isophorone (PTZ-1 and PTZ-2) were designed and their molecular shape, electrical structures and characteristics have been explored using the density functional theory (DFT). The results satisfactorily explain that the higher conjugative effect resulted in a smaller high occupied molecular orbital–lowest unoccupied molecular orbital gap (Eg). Both compounds show intramolecular charge transfer (ICT) transitions in the ultraviolet (UV)–visible range, with a bathochromic shift and higher absorption oscillator strength, as determined by DFT calculations.

The produced PTZ-1 and PTZ-2 sensors were characterized using various spectroscopic methods, including Fourier-transform infrared spectroscopy and nuclear magnetic resonance spectroscopy (¹H/¹³CNMR). UV–visible absorbance spectra of the generated D–π–A PTZ-1 and A–π–D–π–A PTZ-2 dyes were explored in different solvents of changeable polarities to illustrate positive solvatochromism correlated to intramolecular charge transfer.

The emission spectra of PTZ-1 and PTZ-2 showed strong solvent-dependent band intensity and wavelength. Stokes shifts were monitored to increase with the increase of the solvent polarity up to 4122 cm⁻¹ for the most polar solvent. Linear energy-solvation relationship was applied to inspect solvent-dependent Stokes shifting. Quantum yield (ф) of PTZ-1 and PTZ-2 was also explored. The maximum UV–visible absorbance wavelengths were detected at 417 and 419 nm, whereas the fluorescence intensity was monitored at 586 and 588 nm.

The PTZ-1 and PTZ-2 dyes leading to colorimetric and emission spectral changes together with a color shift from yellow to red.

The purpose of this study is to investigate the effects of celebrity endorsers on consumer advocacy, customization and entertainment intentions based on the notion of the stimulus–organism–response (SOR) framework. In addition, this study aims to examine the mediating and moderating role of customization and entertainment intentions on the proposed relationships. The authors also intend to highlight the comparative effects between male and female young social media consumers on those proposed associations.

In the pursuit of comprehensive and rigorous data collection, this study adopted a quantitative methodology using a meticulously crafted questionnaire. The questionnaire survey was conducted in major cities of Malaysia using the convenience and snowball sampling techniques. A total of 576 responses were collected, even though 549 retorts were used for data analysis. In this investigation, the authors strategically used covariance-based structural equation modeling through the use of AMOS v. 24 as the primary data analysis tool. Augmenting the analytical depth, the authors also conducted a supplementary bootstrap analysis. The additional layers of examination were crucial for appraising the mediating and moderating effects inherent within the model, in which the PROCESS MACRO v.4.20 was used.

The results of this study revealed the significant direct positive effects of celebrity endorsers on consumer customization, entertainment and advocacy intentions. Consumer customization and entertainment intentions also found significant direct affirmative effects on consumer advocacy intention, along with the significant direct positive effects of consumer entertainment intention on consumer customization intention. The results further revealed that consumer customization and entertainment intentions cannot mediate the relationship between celebrity endorsers and advocacy intention. The entertainment intention also declined the mediating effects between celebrity endorsers and consumer customization intention. On the contrary, consumer customization intention significantly and positively, and entertainment intention also significantly but negatively, moderate the association between celebrity endorsers and consumer advocacy intention. This study also illustrates that the effects of those examined relationships differ between male and female young social media consumers.

This study investigates the impact of celebrity endorsers on consumer behavior, focusing on their customization, entertainment and advocacy intentions. It extends current SOR framework, enhances source credibility theory, fills gaps in the literature on social media brand engagement and underscores the significance of customization and entertainment intentions. The findings provide insights for managers aiming to harness consumer brand advocacy through celebrity endorsers effectively.