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1 – 10 of 18
Article
Publication date: 19 November 2021

Songsheng Chen, Jun Guo, Yingying Tian and Lijuan Yan

Using unique trade credit insurance data from China, we examine whether trade insurance claims are associated with audit efforts and audit quality.

Abstract

Purpose

Using unique trade credit insurance data from China, we examine whether trade insurance claims are associated with audit efforts and audit quality.

Design/methodology/approach

The paper is based on a sample of Chinese firms to study insurance claims of trade credit insurance that affects abnormal audit fees.

Findings

In this study, we find that firms with high insurance claims pay higher abnormal audit fees. Further, our findings indicate that firms with high insurance claims have a short audit report lag and tend to select local audit firms.

Originality/value

To the best of our knowledge, this is the first study to investigate the association between trade credit insurance claims and audit efforts. In addition, we contribute to the literature on the agency cost of abnormal audit fees.

Details

Asian Review of Accounting, vol. 30 no. 1
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 20 December 2018

Hemin Song, Yingying Zhang-Zhang, Mu Tian, Sylvia Rohlfer and Nora Sharkasi

The purpose of this paper is to explore the relationship between culture and regional innovation performance in China where innovation is deemed as a key for sustainable economic…

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Abstract

Purpose

The purpose of this paper is to explore the relationship between culture and regional innovation performance in China where innovation is deemed as a key for sustainable economic development. The diversity of China’s regional culture and its rising economic and innovative capability enhancement provides an opportunity for such an exploration.

Design/methodology/approach

This paper adopts the GLOBE’s nine cultural dimensions to empirically examine the relationship between culture and Chinese regional innovation performance through multiple regression analysis.

Findings

The study results find that performance orientation and gender egalitarianism have positive and significant influences on regional innovation performance, while institutional collectivism has a negative and significant influence. The remaining six GLOBE cultural dimensions show no significant effect on regional innovation performance.

Originality/value

To the best of the authors’ knowledge, this is the first research exploring the relationship between culture and regional innovation performance in a Chinese context by using GLOBE’s cultural dimensions that are deemed as a valuable empirical alternative to Hofstede’s cultural measures. The results of this study help further the understanding of the cultural influence in China’s regional innovation performance.

Details

Chinese Management Studies, vol. 13 no. 2
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 8 February 2018

Mu Tian, Ping Deng, Yingying Zhang and Maria Paz Salmador

The purpose of this paper is to conduct a systematic literature review of the studies that have analyzed the impact of culture on innovation.

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Abstract

Purpose

The purpose of this paper is to conduct a systematic literature review of the studies that have analyzed the impact of culture on innovation.

Design/methodology/approach

The authors carried out a systematic literature review of peer-reviewed articles in the past 37 years (January 1980-January 2017). Based on a total of 61 identified primary studies, the authors developed two clusters of culture definition studied in relation to innovation, including organizational culture and national culture.

Findings

After reporting the findings of the systematic literature review, the authors discuss how a variety of culturally related factors combine to facilitate or restrict innovation performance in their corresponding cluster. The findings highlight the complex and idiosyncratic relationship between culture and innovation. Future research lines are recommended.

Research limitations/implications

The authors adopt a systematic literature review method to probe into existing literature, inevitably missing some empirical studies. Implications for future research are suggested.

Practical implications

The paper offers interesting implications for managers and academia. For business practitioners, this study can provide a useful reference regarding the role of cultures in the corporate internal management or international operations; for scholars, the study can provide a current research landscape and development process in this field.

Originality/value

The findings are derived from a systematic literature review that has studied the influence of culture on innovation. In addition, implications and insights as to where future research might be usefully inquired in this field are provided.

Details

Management Decision, vol. 56 no. 5
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 22 April 2022

Yingying Xin, Xiao Zeng and Zhengying Luo

This paper examines whether and how customers' annual report tone affects suppliers' innovation decisions.

Abstract

Purpose

This paper examines whether and how customers' annual report tone affects suppliers' innovation decisions.

Design/methodology/approach

Using the data from disclosed information on top five customers and annual report tone by Chinese listed firms, this paper used a two-way fixed effect model and intermediary effect model tests to explore the impact of customers' annual report tone on suppliers' innovation decisions.

Findings

The results indicate that the more positive the tone of customer annual reports is, the higher the suppliers' technological innovation level. The customers' annual report tone affects suppliers' innovation decisions through alleviating financing constraints and reducing the bullwhip effect. In addition, the authors find that the worse the supplier's bargaining power and the higher the customer's media coverage, the more significant the impact of positive customer annual report tone on the level of corporate technological innovation.

Practical implications

For downstream customers, to improve the quality of their text information disclosure. For upstream suppliers, the tone of customers' annual reports has incremental information, so the attention to customers' text information should be strengthened. As far as the market is concerned, it is recommended that regulators should strictly require the quality of text information disclosure and introduce relevant penalty mechanisms better to regulate the quality of corporate text information disclosure.

Originality/value

To the best of the author's knowledge, this paper is the first to expand the research related to textual information from a supply chain innovation perspective. The textual information can provide incremental information, and spillover effects may occur among supply chains, affecting suppliers' innovation decisions. And it clarifies the specific mechanism by which the supply chain tone spillover effect affects corporate innovation, enriching the relevant research on supply chain influence mechanisms.

Details

European Journal of Innovation Management, vol. 26 no. 6
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 5 March 2019

Yang Liu, Ping Deng, Jiang Wei, Ying Ying and Mu Tian

The purpose of this paper is to examine the relationships between environment turbulence, knowledge transfer and innovation performance for emerging market multinationals (EMNEs…

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Abstract

Purpose

The purpose of this paper is to examine the relationships between environment turbulence, knowledge transfer and innovation performance for emerging market multinationals (EMNEs) in an asymmetric international R&D alliance.

Design/methodology/approach

Data were collected through a survey of high-tech firms in Zhejiang Province of China from 2013 to 2015.

Findings

Innovation performance of EMNEs is positively influenced by knowledge transfer activities (knowledge replication and knowledge adaption), technological and market turbulence, while negatively influenced by institutional turbulence. In addition, different aspects of environmental turbulence moderate the relationship between knowledge transfer practices and innovation performance of EMNEs differently.

Research limitations/implications

Future studies could use a longitudinal design to capture the dynamism driving innovation performance of EMNEs through R&D alliances.

Practical implications

Practical guidelines are provided particularly for EMNE managers on how to develop an innovation strategy by leveraging external knowledge, adaptive innovation and environmental turbulence.

Originality/value

This study deepens the knowledge of how EMNEs enhance their innovation by building the linkage between environmental turbulence and absorptive capacity through knowledge transfer activities in an asymmetric international R&D alliance.

Details

Journal of Business & Industrial Marketing, vol. 34 no. 6
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 23 March 2021

Yingying Hu, Ling Zhao, Xin (Robert) Luo, Sumeet Gupta and Xiuhong He

The purpose of this paper is twofold: first, to clarify what specific behaviors are involved in consumers' partial switching in mobile application (app) usage, and, second, to…

Abstract

Purpose

The purpose of this paper is twofold: first, to clarify what specific behaviors are involved in consumers' partial switching in mobile application (app) usage, and, second, to explore the common and differential motivations of these behaviors.

Design/methodology/approach

This paper specified two behaviors in consumers' partial switching in mobile app usage, trialing and combining behaviors, and conceptualized them as different types of variety seeking behaviors. A theoretical model contrasting intrinsic motivations and extrinsic motivations on the two behaviors was developed and tested with a sample of 561 mobile app users in China.

Findings

The findings showed that both trialing and combining behaviors could be motivated by intrinsic individual-related and extrinsic technology-related factors. Besides, intrinsic individual-related factors were more effective in motivating trialing behavior, whereas extrinsic technology-related factors were more effective in motivating combining behavior. All these findings are applicable and consistent in both hedonic and utilitarian apps.

Originality/value

This study extends and advances the literature on information technology switching by investigating consumer use behaviors from a new perspective of partial switching and multiple competing apps usage. This study also contributes to variety seeking literature by extending the understanding of variety seeking to the context of mobile app usage. Finally, by investigating the associations and distinctions of trialing and combining behavior, this study not only helps to fully understand the partial switching but also enriches the understanding of different types of variety seeking behaviors.

Details

Internet Research, vol. 31 no. 5
Type: Research Article
ISSN: 1066-2243

Keywords

Content available
Book part
Publication date: 8 July 2021

Abstract

Details

Interdisciplinary Dialogues on Organizational Paradox: Investigating Social Structures and Human Expression, Part B
Type: Book
ISBN: 978-1-80117-187-8

Book part
Publication date: 8 July 2021

Ann Langley

In this essay, I draw on the chapters by Fisher et al., Keller and Tian, and Zundel et al. that deal with the role of paradox in the context of jazz, linguistics, mathematics and…

Abstract

In this essay, I draw on the chapters by Fisher et al., Keller and Tian, and Zundel et al. that deal with the role of paradox in the context of jazz, linguistics, mathematics and poetry respectively to reflect on the nature of paradox, also considering examples from my own and other research. I argue specifically, that in everyday language, the notion of paradox is used mostly to refer not so much to persistent tensions between interdependent elements, but to describe an outcome as irony where action intended to achieve one goal actually results in its opposite or in something contrary to it. I suggest that while there may be a relation between the formal definition of paradox in the academic literature and the everyday understanding of paradox as irony, this has not been fully elucidated and would deserve further analysis and research. Doing so might perhaps bring back some of the feeling of discomfort and intractability that the notion of paradox naturally inspires, acting as a possible counterpoint to the optimism of both-and.

Details

Interdisciplinary Dialogues on Organizational Paradox: Investigating Social Structures and Human Expression, Part B
Type: Book
ISBN: 978-1-80117-187-8

Keywords

Article
Publication date: 10 August 2015

Fang Wang, Xiaoning Xue and Yingying Wang

Maintaining a city’s identity and locality is an urgent problem in urban construction. Historical districts are very important parts of a city. However, non-heritage buildings…

Abstract

Purpose

Maintaining a city’s identity and locality is an urgent problem in urban construction. Historical districts are very important parts of a city. However, non-heritage buildings, which make a significant contribution to the character and appearance of historical areas, are facing arbitrary demolition. They are more often ignored compared with buildings on the protection list. The paper aims to discuss these issues.

Design/methodology/approach

This paper chooses two historic blocks in Wuxi, in which 256 non-heritage buildings were examined, the SPSS method and the AHP method are used to find renewal modes for the buildings that had not finished updates, and the two blocks are then used as practical cases to validate the matching results.

Findings

In conclusion, on the one hand, according to different building categories, different renewal modes are found. On the other hand, this study finds differences in the renewal modes of different historic districts.

Originality/value

The study shows a renewal method for non-heritage buildings, which require attention due to their dangerous situation, as these buildings in historical districts also contribute to a city’s uniqueness and locality. These results should be helpful in the planning and practices for urban historical districts.

Details

International Journal of Tourism Cities, vol. 1 no. 3
Type: Research Article
ISSN: 2056-5607

Keywords

Book part
Publication date: 8 July 2021

Rebecca Bednarek, Miguel Pina e Cunha, Jonathan Schad and Wendy Smith

Over the past decades, scholars advanced foundational insights about paradox in organization theory. In this double volume, we seek to expand upon these insights through…

Abstract

Over the past decades, scholars advanced foundational insights about paradox in organization theory. In this double volume, we seek to expand upon these insights through interdisciplinary theorizing. We do so for two reasons. First, we think that now is a moment to build on those foundations toward richer, more complex insights by learning from disciplines outside of organization theory. Second, as our world increasingly faces grand challenges, scholars turn to paradox theory. Yet as the challenges become more complex, authors turn to other disciplines to ensure the requisite complexity of our own theories. To advance these goals, we invited scholars with knowledge in paradox theory to explore how these ideas could be expanded by outside disciplines. This provides a both/and opportunity for paradox theory: both learning from outside disciplines beyond existing boundaries and enriching our insights in organization scholarship. The result is an impressive collection of papers about paradox theory that draws from four outside realms – the realm of belief, the realm of physical systems, the realm of social structures, and the realm of expression. In this introduction, we expand on why paradox theory is ripe for interdisciplinary theorizing, explore the benefits of doing so, and introduce the papers in this double volume.

Details

Interdisciplinary Dialogues on Organizational Paradox: Learning from Belief and Science, Part A
Type: Book
ISBN: 978-1-80117-184-7

Keywords

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