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The purpose of this paper is twofold: first, to develop a performance evaluation framework for construction and demolition waste management (CDWM); second, to investigate feasible and effective strategies to improve the CDWM performance.

A review of the literature highlighted a lack of comprehensive research to evaluate CDWM performance of key project stakeholders, like owners, contractors and consultants. After the identification of 22 performance variables through a pilot study, a first questionnaire survey was conducted to investigate the views of respondents toward CDWM performance. The 132 responses were analyzed using factor analysis to determine specific CDWM performance factors, which formed a conceptual performance evaluation framework of CDWM. Furthermore, a practical index (PI) was proposed to integrate the feasibility and effectiveness of CDWM strategies. The values of PI were employed to prioritize CDWM strategies from data collected in a second questionnaire survey.

The validated results from factor analysis revealed that the conceptual performance evaluation framework of CDWM consists of six factors; and the attitude toward CDWM emerged as the foremost critical factor. The prioritization of PI values indicated that raising CDWM awareness among construction stakeholders was the most feasible and effective strategy for CDWM.

This CDWM performance evaluation framework is one of the first to holistically evaluate CDWM from key stakeholder perspectives. In addition, the PI firstly enables quantitative integration of the feasibility and effectiveness of CDWM strategies.

Based on the stakeholder theory, this study aims to investigate Chinese entrepreneurial firms’ selective satisfaction of Stakeholder demands on corporate social performance (CSP).

This study uses the survey data from privately owned companies in China, which is collected by the All-China Federation of Industry and Commerce in three years of 2006, 2008 and 2010.

This paper suggests a contingency model of CSP: entrepreneurial firms selectively perform corporate social responsibility (CSR) issues rather than all CSP dimensions. Furthermore, this study illustrates that international operations, such as overseas exports, would strengthen the above positive relationships between foreign ownership and selected CSR issues.

This study contributes to the understanding of CSR activities in Chinese entrepreneurial firms, which are more selective when performing social issues. In addition to the theoretical contribution, this work suggests a contingency model to the stakeholder theory, indicating the moderating factors to the entrepreneurial firms’ motivation to perform specific social responsibilities.

This paper examines how managerial discretion and judgment in revenue recognition affect earnings and revenue value relevance. Specifically, the purpose of this paper is to assess the impact of lifting the objective-price constraint in revenue recognition on the value relevance of earnings and revenue by examining firms’ contemporaneous returns-earnings/revenue relation before and after the implementation of Accounting Standards Update (ASU) 2009-13. In addition, this paper examines how the change in earnings value relevance is conditioned by agency costs, corporate governance, information environment, and audit quality. This paper further examines whether earnings, revenue, and accruals quality change after the objective-price constraint is lifted.

This paper employs a difference-in-differences research design to examine whether earnings and revenue value relevance are enhanced or lowered more for a list of 107 US firms that applied selling price estimates in revenue recognition under ASU 2009-13 than for a list of 107 matched US firms that did not apply selling price estimates. Sub-sample analyses are employed to examine how agency costs, corporate governance, information environment, and audit quality condition the change in value relevance. Additional analyses examine the changes in earnings, revenue, and accruals quality using accruals, revenue accruals, discretionary revenue, absolute abnormal accruals, earnings/revenue predictability, and smoothness.

The empirical results suggest that lifting the objective-price constraint in revenue recognition improves earnings and revenue value relevance for positive earnings and that the effect of information usefulness dominates that of managerial opportunism. Change in the earnings value relevance is conditioned by the level of corporate governance, information environment, and audit quality. Evidence of no significant reduction in the earnings/revenue/accruals quality corroborates the main findings.

The findings lend support to the new revenue standard (ASU 2014-09) that continues the use of the estimates of selling price in revenue recognition.

This study provides some of the first evidence that managerial judgment exercised in revenue recognition through the use of selling price estimates (i.e. lifting the objective-price constraint in revenue recognition) enhances earnings and revenue value relevance while such benefit does not come at a cost of reduced earnings/revenue/accruals quality.

In this study, the authors extend upon Brockman et al. (2008), who provide evidence that managers opportunistically accelerate bad news prior to share repurchases, but provide limited evidence that managers withhold good news until after repurchases. The authors examine management forecasts surrounding share repurchases in periods when companies must disclose detailed repurchase information. The authors argue these disclosures increase managers' legal and reputation risks of accelerating bad news, but have a lesser effect on delaying good news.

First, the authors examine whether managers alter the information released to the market before buying back shares by comparing managerial forecasts made within 30 days before the beginning of a repurchasing period with those made outside of this window. Second, the authors examine whether managers are more likely to provide good news forecasts, in terms of both magnitude and frequency, after buying back shares. Lastly, the authors examine the impact of CEO stock ownership on managerial forecasting behavior surrounding share buybacks.

Consistent with the authors’ hypotheses and contrary to Brockman et al. (2008), the authors find limited evidence that the likelihood or magnitude of bad news forecasts is greater in the period before share buybacks. Instead, the authors document that the frequency and magnitude of good news forecasts increase in periods following share buybacks and that these associations are positively moderated by managerial equity incentives. The authors also find that the withholding of good news is associated with lower average repurchase prices and greater repurchase volume. The authors further show that, when litigation risk is greater, managers are less likely to accelerate bad news prior to repurchases and more likely to withhold good news until after. Overall, the study results are consistent with managers balancing the benefits of opportunistic repurchase behavior with the costs.

This study contributes to the management forecast and share repurchase literatures by providing evidence consistent with managers opportunistically releasing earnings forecasts in the period after buying back shares. Most importantly, the authors show that after the rule revision, managers refrain from actively disclosing bad news that carry higher legal costs. Instead, they opt for the omission of good news to repurchase stocks at lower prices. The study results reconcile the conflicting evidence of Brockman et al. (2008) and Ge and Lennox (2011).

The global construction industry faces both challenges and opportunities from electronic waste (e-waste). This study aims to present a bibliometric analysis and comprehensive literature assessment on e-waste in concrete construction materials.

This study studies 4,122 Scopus documents to examine garbage generation in different countries and inventive ways to integrate e-waste into construction as a sustainable strategy. This study lists famous researchers and their cooperation networks, demonstrating a robust and dynamic area with a surge in research output, notably from 2018 to 2022. Data is visually represented using VOS Viewer to show trends, patterns and study interests throughout time.

The findings imply that e-waste can improve construction materials’ mechanical characteristics and sustainability. The results are inconsistent and suggest further optimization. e-Waste into construction has garnered scientific interest for its environmental, life cycle, and economic impacts. This field has great potential for improving e-waste material use, developing sophisticated prediction models, studying environmental implications, economic analysis, policy formulation, novel construction methods, global cooperation and public awareness. This study shows that e-waste can be used in sustainable building. It stresses this area’s need for research and innovation. This lays the groundwork for using electronic trash in buildings, which promotes a circular economy and environmental sustainability.

The findings underscore the critical role of ongoing research and innovation in leveraging e-waste for sustainable building practices. This study lays the groundwork for integrating e-waste into construction, contributing to the advancement of a circular economy and environmental sustainability.

The social implications of integrating e-waste into construction are significant. Using e-waste not only addresses environmental concerns but also promotes social sustainability by creating new job opportunities in the recycling and construction sectors. It fosters community awareness and responsibility towards sustainable practices and waste management. Additionally, this approach can reduce construction costs, making building projects more accessible and potentially lowering housing prices.

This research contributes to the field by offering a bibliometric analysis and comprehensive assessment of e-waste in concrete construction materials, highlighting its global significance.

Groups typically are composed of members with different knowledge, information, and expertise. Group discussion provides the means by which members can communicate their unique knowledge to reach better group decisions, develop a shared system for remembering and retrieving knowledge, and establish their expertise through enacted performance. In this chapter, three streams of research are reviewed that explore knowledge communication in groups: Hidden profiles, transactive memory systems, and a performative view of expertise. Each of these three research streams complements and informs the other. Across these three research streams, 10 major research findings are identified. We offer three research directions that include integrating these research streams, examining knowledge communication in the context of emerging technology (e.g., artificial intelligence), and studying effects of knowledge diversity in conjunction with surface-level diversity (e.g., member race).

The growth of the Chinese economy has resulted in a significant increase in construction and demolition waste (CDW), and regional differences in CDW generation are gradually increasing. The purpose of this study is to investigate the regional differences in CDW generation and the driving factors that influence CDW generation in different areas of China. To provide a systematic advisement for local governments to select the appropriate policy, reduce CDW generation.

The generation of CDW was calculated by region, based on the area estimation method, from 2005 to 2018. The relationship between CDW generation and economic development, and the driving factors of CDW generation in different regions of China, was investigated using the environmental Kuznets curve (EKC) model and the STIRPAT theoretical model.

CDW generation of China increased at the average annual growth rate of 10.86% from 2005 to 2018. The main areas of CDW generation were concentrated in the eastern and central regions, while the proportion of CDW generation in the northeast region decreased gradually, and the changes varied significantly across different regions. The EKC between CDW generation and economic development was established for the whole country, North China, Northeast China, East China, Central South China, Southwest China and Northwest China. Three main factors based on the STIRPAT theoretical model were identified and explained into a framework to reduce CDW generation. The results provided a useful theoretical basis and data support guide for devising effective policies and regulations for the Chinese context.

The findings from this study can ultimately support policymakers and waste managers in formulating effective policies for waste management strategies and CDW-specific legislation. Additionally, it can help the coordinated reduction of CDW generation across regions in China and can support construction enterprises (in their development strategies), similar developing economies and foreign firms planning to operate in China.

This study contributes to the field through the STIRPAT model on driving factors of CDW generation in the Chinese context, in different regions.

The purpose of this paper is to provide a historical review of China’s anti-corruption efforts, from the ancient period of Chinese slavery societies to the late 1970s before China launched its profound economic reform, under the current status of the harsh crusade against corruption that the Chinese new leadership initiated.

This paper is mainly based on a great deal of historical literature and empirical findings, with relevant comparative analysis on policies and regulations between various periods of China.

The phenomenon of corruption has existed in Chinese history for thousands of years, throughout Chinese slavery societies, feudal societies, republic period and the People’s Republic of China (PRC). Anti-corruption laws formed an important part of ancient Chinese legal system, and each dynasty has made continuous and commendable progress on fighting such misconduct. Innumerable initiatives have also been taken by the ruling party Chinese Communist Party (CCP) since the founding of the PRC. The PRC government created various specially designed government organizations and a series of updated regulations for preventing economic crimes. They have realized that periodic movements against corruption would no longer be helpful, and the paramount issue nowadays is indeed how bold the leaders are in striking out those unhealthy tendencies.

This paper fills in the blanks in the Western world with a comprehensive description of, and comments on, the historical efforts on China’s corruption and economic crime prevention. It also, in various ways, provides meaningful information that links to China’s current furious war against corruption.