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Book part
Publication date: 15 November 2018

Savannah (Yuanyuan) Guo, Sabrina Chi and Kirsten A. Cook

This study examines short selling as one external determinant of corporate tax avoidance. Prior research suggests that short sellers have information advantages over…

Abstract

This study examines short selling as one external determinant of corporate tax avoidance. Prior research suggests that short sellers have information advantages over retail investors, and high short-interest levels are a bearish signal of targeted stock prices. As a result, when short-interest levels are high, managers have been shown to take actions to minimize the negative effect of high short interest on firms’ stock prices. Tax-avoidance activities may convey a signal of bad news (i.e., high stock price crash risk). We predict that, when short-interest levels are high, managers possess incentives to reduce firm tax avoidance in order to reduce the associated stock price crash risk. Consistent with this prediction, we find that short interest is negatively associated with subsequent tax-avoidance levels. This effect is incremental to other factors identified by prior research. We conclude that short selling significantly constrains corporate tax avoidance.

Article
Publication date: 27 September 2011

Shengli Deng, Yong Liu and Yuanyuan Qi

The purpose of this paper is to identify the driving factors of web based question‐answer services (WBQAS) adoption. As an emerging knowledge acquisition method and…

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Abstract

Purpose

The purpose of this paper is to identify the driving factors of web based question‐answer services (WBQAS) adoption. As an emerging knowledge acquisition method and service there are currently few studies addressing the antecedents of the service's acceptance, in particular concerning Chinese users.

Design/methodology/approach

This paper employs the unified theory of acceptance and use of technology as its theoretical background and applies it to the field of WBQAS. A survey was conducted.

Findings

Based on 169 useful questionnaires the results show that both performance expectancy and effort expectancy are significant predictors of the intention to use WBQAS. Additionally behavioural intention, together with facilitating intention, significantly influences the actual use of WBQAS. Social influence has no significant impact on the intention to use the service.

Originality/value

As research on WBQAS is in its infancy this paper is among the first in the field, in particular regarding Chinese users. In addition the research applied the unified theory of acceptance and use of technology model to the context of WBQAS and validated the adoption model using structural equation modelling.

Article
Publication date: 12 February 2019

Christina Geng-qing Chi, Chaozhi Zhang and Yuanyuan Liu

This study aims to examine how tourism impacts on local community, managers’ attachment to the community and their identification with the value of heritage resources…

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Abstract

Purpose

This study aims to examine how tourism impacts on local community, managers’ attachment to the community and their identification with the value of heritage resources influence managers’ corporate social responsibility (CSR) attitudes, utilizing the value identification and agency theories.

Design/methodology/approach

The proposed hypotheses were tested utilizing cross-sectional data collected from 228 managers of a plethora of travel and tourism companies that operate at a UNESCO World Heritage site in China. A structured questionnaire was administered in person in managers’ offices by a team of trained research assistants. A total of 202 valid surveys were included in the data analysis. A two-step structural equation modeling (SEM) approach was used to first examine the psychometric properties of the measurement model, and then test the causal relationships proposed in the structural model.

Findings

The findings indicate that managers’ place attachment, their heritage value identification and their perceptions of positive tourism impacts affect their CSR attitudes. However, the negative effects of tourism do not significantly influence CSR attitudes. Data collected through open-ended questions incorporated in the structured survey have provided justification for the insignificant relationship.

Originality/value

CSR perceptions of managers, especially those at heritage sites, have not received much attention from tourism scholars. Because travel and tourism companies at heritage sites are integral in the preservation and conservation of heritage sites while managers of those companies are the ones who initiate and implement socially responsible policies and practices, it is important to understand the factors that may influence those managers’ CSR attitudes and behaviors.

Details

International Journal of Contemporary Hospitality Management, vol. 31 no. 6
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 11 January 2019

Shuanping Dai, Yuanyuan Wang and Yang Liu

This paper aims to explore empirically the emergence of entrepreneurs in China’s transition context since the 1980s.

Abstract

Purpose

This paper aims to explore empirically the emergence of entrepreneurs in China’s transition context since the 1980s.

Design/methodology/approach

This paper applies the China Private Enterprises Survey Database and historical evidence and Chi-Square test to identify the emergence patterns of China’s entrepreneurs in different historical stages.

Findings

This longitudinal study finds that factors such as working experience, education background and social connection had strong influences on entrepreneurship, but the impact of these have varied significantly along with institutional changes over the past three decades. It also identifies that the majority of emergent entrepreneurs were formerly low-level public servants and high-qualified managers in state-owned enterprises. Additionally, significant trends including an increasing number of female entrepreneurs, a decreasing impact from political networks, improving investment in innovation and diversifying financial sources are also found.

Originality/value

This paper is the first to apply the Chinese Private Enterprises Survey database to investigate the emergence patterns of China’s entrepreneurs in different historical stages after the 1978 reform.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 11 no. 3
Type: Research Article
ISSN: 2053-4604

Keywords

Article
Publication date: 1 May 2019

Wenjing Li, Qi Wang, Yongshan Ma, Tianyi Jiang, Yanyan Zhu, Yuanyuan Shao, Cuizhen Sun and Junsen Wu

Self-organization has been regarded as a tool for the synthesis of well-defined organic nanostructures. Heterocyclic annulated perylene diimides are the subjects of…

Abstract

Purpose

Self-organization has been regarded as a tool for the synthesis of well-defined organic nanostructures. Heterocyclic annulated perylene diimides are the subjects of considerable current research studies. The purpose of this study is to reveal the photophysical property, electronic structure and solid-state packing of O-heterocyclic annulated perylene diimide.

Design/methodology/approach

Asymmetrically five-membered O-heterocyclic annulated perylene diimide (OAPDI) was synthesized. Structure and purity of OAPDI were confirmed by 1H NMR, 13C NMR, IR and mass spectral techniques. Photophysical properties of OAPDI were studied using UV–vis absorption and fluorescence in both solution (CHCl3) and solid state. Scanning electron microscopic and atomic force microscopy were used to characterize the surface morphology of OAPDI. Conducting properties of the OAPDI were evaluated by current–voltage measurements. The compounds geometries were also optimized at 6-31G* using density functional theory.

Findings

The UV–vis absorption and fluorescence spectra of OAPDI in solution are blue-shifted in comparison with that of unsubstituted perylene bisimide. Solid-state UV–vis measurements of OAPDI indicate that it is capable of forming highly ordered structure. The non-covalent interactions, electrostatic attraction and p-p stacking moieties of OAPDI synergistically guide assembly and domain growth while maintaining the interpenetrating network of nanofibers in the solid film. The OAPDI gave higher current at −2.0 V (0.68 µA) and 4.0 V (1.0 µA).

Originality/value

This study will be helpful for exploring feasible routes to acquire soluble perylene diimides and well-defined organic nanostructures. Furthermore, such molecular tailoring approach would be helpful for designing and synthesizing novel organic semiconductive materials with excellent charge-transporting and light-emitting capabilities.

Details

Pigment & Resin Technology, vol. 48 no. 3
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 8 June 2022

Junbang Lan, Yuanyuan Gong, Tao Liu, Man-Nok Wong and Bocong Yuan

Drawing on the conservation of resource theory and emotional contagion perspective, this study aims to propose that customer mistreatment has an indirect effect on…

Abstract

Purpose

Drawing on the conservation of resource theory and emotional contagion perspective, this study aims to propose that customer mistreatment has an indirect effect on subsequent customer mistreatment by triggering high levels of surface acting. In other words, there is a vicious circle formed as a result of customer mistreatment and surface acting. This paper further argues that emotional regulation and conscientiousness are effective in breaking this vicious circle.

Design/methodology/approach

An experience sampling study was conducted on 97 frontline service employees in a hotel chain’s restaurants in China, with two daily surveys for ten consecutive days. Multilevel path analyses were used to test the hypotheses.

Findings

The results indicate that employees experiencing customer mistreatment in the morning would adopt the surface acting strategy more frequently in the afternoon, which in turn induces more customer mistreatment in the afternoon. Further, this indirect effect can be mitigated by high (versus low) levels of emotional regulation and conscientiousness.

Originality/value

Recently, there has been growing recognition of the vital links between customer mistreatment and negative employee outcomes. However, these studies have failed to consider the carryover effect of customer mistreatment. To the best of the authors’ knowledge, this is the first pioneer study on whether and how customer mistreatment can affect subsequent instances of customer mistreatment, thereby offering a more comprehensive understanding of the consequences of customer mistreatment.

Details

International Journal of Contemporary Hospitality Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-6119

Keywords

Open Access
Article
Publication date: 3 March 2022

Yuanyuan Hu and Jiali Fang

This study investigates whether corporate executives, who are university alumni, influence each other's firm corporate social responsibility (CSR) performance.

Abstract

Purpose

This study investigates whether corporate executives, who are university alumni, influence each other's firm corporate social responsibility (CSR) performance.

Design/methodology/approach

Drawing on social network theory, the authors hypothesise that a firm's CSR performance is positively associated with its peer firms' average CSR performance when the executives of the firm and its peer firms are university alumni. The study employs data from 1,685 listed firms and 4,906 executives who graduated from 585 different universities in China and runs multivariate regressions.

Findings

The results reveal a sizeable university peer influence on CSR performance. Such influence is even stronger for executives who graduated from elite universities (e.g. 985 or 211 universities), and universities or programmes that provide more opportunities for alumni reunions or networking (e.g. MBAs/EMBAs). Executives who are more influential in making firm decisions (e.g. CEOs/CFOs), as well as firms that are more likely to mimic the behaviour of others, also show higher degrees of university peer influence.

Practical implications

The results highlight the role of education in ethical decision-making.

Originality/value

This study documents evidence on a new determinant of firm CSR performance. The study sheds light on the impact of non-institutionalised personal ties, for example, university alumni networks, on CSR performance.

Details

China Accounting and Finance Review, vol. 24 no. 1
Type: Research Article
ISSN: 1029-807X

Keywords

Article
Publication date: 13 April 2015

Mike W. Peng, Canan C. Mutlu, Steve Sauerwald, Kevin Y. Au and Denis Y.L. Wang

This paper aims to explore the interlock-performance relationship among mainland Chinese firms listed in Hong Kong by taking advantage of a relationship-intensive context…

Abstract

Purpose

This paper aims to explore the interlock-performance relationship among mainland Chinese firms listed in Hong Kong by taking advantage of a relationship-intensive context whereby such a link is likely to be especially important. Although strategic networks such as interlocking directorates have been found to affect a number of strategic behaviors, the link connecting board interlocks and corporate performance has remained ambiguous. Considerable light has been shed on the strategic networks of firms whose shares are listed abroad, which have been under-studied despite their rising importance in the global economy.

Design/methodology/approach

Data come from a particularly interesting historical period – the early 1990s prior to Hong Kong’s 1997 handover to China. Both quantitative and qualitative research have been used.

Findings

Empirically, it was found that good performance in an earlier period helps draw outside directors in a later period, and that network centrality and certain types of interlocks help improve performance, albeit with varying degrees. Overall, our results answer the question whether strategic networks such as interlocks matter for corporate performance with a qualified “yes”.

Originality/value

Taking advantage of a relationship-intensive context, this article explores the interlock-performance relationship among mainland Chinese firms listed in Hong Kong. Focus is specifically on the two years, 1993 and 1995, due to their specific historical importance because these two years represent the beginning of Chinese firms’ listing in Hong Kong.

Details

Journal of Management History, vol. 21 no. 2
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 24 May 2022

Junbang Lan, Yuanyuan Gong and Bocong Yuan

Public health practitioners face citizenship pressure when requested to engage in more extra-roles behaviors during the pandemic. The purpose of the study is to reveal the…

Abstract

Purpose

Public health practitioners face citizenship pressure when requested to engage in more extra-roles behaviors during the pandemic. The purpose of the study is to reveal the potential influence mechanism of citizenship pressure on the health and work outcomes of practitioners.

Design/methodology/approach

The authors completed a three-wave survey from a public healthcare organization during the coronavirus disease 2019 (COVID-19) delta-variant epidemic.

Findings

Results of polynomial regression and response surface showed that increased (versus decreased) and consistently high (versus low) level of citizenship pressure induced citizenship fatigue, which in turn increases negative affect/turnover intention. These negative effects of citizenship pressure are weaker among practitioners with a higher level of future focus.

Practical implications

Providing counseling service to health care practitioners in adopting a future time perspective of citizenship behaviors is important for public health organizations.

Originality/value

This study is among the earliest attempts to reveal the potential dark side of excessive request of conducting organization citizenship behavior which is more commonly seen within public health organizations in the context of pandemic.

Details

Journal of Health Organization and Management, vol. 36 no. 6
Type: Research Article
ISSN: 1477-7266

Keywords

Article
Publication date: 3 September 2020

Xu Huang and Yuanyuan Gu

Compared to other areas in China, Chaoshan region in Guangdong province has a more developed clan system set within a rural landscape. This paper aims to explore the…

Abstract

Purpose

Compared to other areas in China, Chaoshan region in Guangdong province has a more developed clan system set within a rural landscape. This paper aims to explore the relationship between the social structure (family–clan) and spatial form (housing settlement) of clan-organized rural China to understand the spatial form represented by “family and clan.”

Design/methodology/approach

By examining Dongli village and Huayao village, this paper outlines the typical path of spatial representation: dwelling of individual’s core family → mansion of the big family → settlement of a single clan → co-settlement of several clans. Moreover, it identifies three critical elements of the spatial representation: prototype (the spatial representation of the etiquette system); order (a hierarchical space set by the patriarchal system); and boundary (constructed on both physical and mental facts).

Findings

All elements indicate that descendants of migrants from the North maintain their self-identity and discipline clan members by planning the ideal space.

Research limitations/implications

The findings contribute to the ongoing discussions regarding how local cultural and historical experiences can influence renewed designs of traditional settlement areas (Aksulu and Eryildiz, 2003) and how digital means can facilitate updating designs of traditional buildings (Han et al., 2017). Such planning and design should involve greater public participation, considering the impact on residents’ daily lives (Pandya, 2005).

Originality/value

This paper contributes to the understanding of the relationship between cultural values and the spatial form of residential settlements in Chinese history.

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