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Article
Publication date: 31 May 2024

Zhenya Tang and Le Wu

One of the simplest ways to improve the profitability of a business is by saving energy. Responding to recent calls to investigate the mechanism leading to individuals’…

Abstract

Purpose

One of the simplest ways to improve the profitability of a business is by saving energy. Responding to recent calls to investigate the mechanism leading to individuals’ energy-saving behaviors in the workplace, this study aims to investigate combining person-environment (PE) fit theory with normative factors to understand employees’ decisions to engage in energy-saving activities.

Design/methodology/approach

The results of an online survey reveal that person-organization fit, person-job fit and moral norm significantly affect employees’ energy-saving intention.

Findings

Furthermore, the findings show that moral norm is the strongest predictor of employees’ willingness to save energy. The results also demonstrate the interrelated relationships between PE fit and normative factors.

Originality/value

The results contribute overall to a greater understanding of energy-saving practices in the organizational context. Apart from the theoretical contributions, the findings of the current investigation offer valuable practical insights for organizations and policymakers to promote energy conservation practices.

Details

International Journal of Energy Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6220

Keywords

Article
Publication date: 20 August 2024

Ping Wei, Yue Mao, Meng Zhu and Qi Zhu

This paper aims to investigate the impact of environmental risk on corporate governance through market reaction to bank loan announcements.

Abstract

Purpose

This paper aims to investigate the impact of environmental risk on corporate governance through market reaction to bank loan announcements.

Design/methodology/approach

Using the establishment of environment court in China as a quasi-natural experiment, this paper adopt the difference-in-differences approach based on listed firms during 2003–2013 to explore the impact of environment court on corporate governance.

Findings

This paper find that the environment court would weaken the cumulative abnormal return of loan announcements. Then, this paper confirm that the potential reason is that environment court worsens the interest conflict between majority and minority shareholders. Further, cross-sectional analysis suggests that bank’s supervision, market competition and analyst coverage can alleviate the impact of environment court on corporate governance.

Practical implications

Environment courts intensify firms’ internal interest disputes, thus causing the decrease of corporate governance, which can be observed through the effect of bank loan announcements.

Social implications

This paper provide reference for environmental policy formulation and implementation, firms’ decision-makings and improving the banking regulatory system.

Originality/value

This paper makes a contribution to the studies about the impact of environment court on firms’ decision-making and investors’ reaction, the impact of external factors on corporate governance and bank loan announcements effect.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 17 July 2024

Qiang Li, Zichun He and Huaxia Li

As the global emphasis on environmental consciousness intensifies, many corporations claim to be environmentally responsible. However, some merely partake in “greenwashing” – a…

Abstract

Purpose

As the global emphasis on environmental consciousness intensifies, many corporations claim to be environmentally responsible. However, some merely partake in “greenwashing” – a facade of eco-responsibility. Such deceptive behavior is especially prevalent in Chinese heavy-pollution industries. To counter these deceptive practices, this study aims to use machine learning (ML) techniques to develop predictive models against corporate greenwashing, thus facilitating the sustainable development of corporations.

Design/methodology/approach

This study develops effective predictive models for greenwashing by integrating multifaceted data sets, which include corporate external, organizational and managerial characteristics, and using a range of ML algorithms, namely, linear regression, random forest, K-nearest neighbors, support vector machines and artificial neural network.

Findings

The proposed predictive models register an improvement of over 20% in prediction accuracy compared to the benchmark value, furnishing stakeholders with a robust tool to challenge corporate greenwashing behaviors. Further analysis of feature importance, industry-specific predictions and real-world validation enhances the model’s interpretability and its practical applications across different domains.

Practical implications

This research introduces an innovative ML-based model designed to predict greenwashing activities within Chinese heavy-pollution sectors. It holds potential for application in other emerging economies, serving as a practical tool for both academics and practitioners.

Social implications

The findings offer insights for crafting informed, data-driven policies to curb greenwashing and promote corporate responsibility, transparency and sustainable development.

Originality/value

While prior research mainly concentrated on the factors influencing greenwashing behavior, this study takes a proactive approach. It aims to forecast the extent of corporate greenwashing by using a range of multi-dimensional variables, thus providing enhanced value to stakeholders. To the best of the authors’ knowledge, this is the first study introducing ML-based models designed to predict a company’s level of greenwashing.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 6 September 2024

Shanshan Yue, Bajuri Hafiz Norkhairul, Saleh F.A. Khatib and Yini Lee

This study delves into the nuanced relationship between financial constraints, ownership structures (state-owned and foreign) and innovation engagement within China’s A-share…

Abstract

Purpose

This study delves into the nuanced relationship between financial constraints, ownership structures (state-owned and foreign) and innovation engagement within China’s A-share market, aiming to uncover how these dynamics vary across different industries and regional contexts.

Design/methodology/approach

By retrieving data from various datasets in China (2010–2022), this study analyzed the effectiveness of each variable, employing various dimensions to reflect innovation engagement among Chinese listed companies. Meanwhile, for the measurement of financial constraints, this study tested all four typical ones and opted for the KZ Index, as it is the most suitable for China’s A-share market. Then, by fixing the industry and year effects, the study examined the main and moderating effects. At last, in order to address endogeneity issues and capture the dynamic nature of innovation activities, this study follow the suggestion of Khatib (2024) and employed the two-step system Generalized Method of Moments (GMM) estimation.

Findings

The results demonstrate that while the government has introduced many policies to promote innovation, state-owned ownership does not consistently enhance innovation engagement as expected, especially when firms are in financial dilemma. Particularly, in Hi-tech industries, foreign ownership demonstrates greater interest and confidence in the innovation capabilities of China’s A-share market. Findings also reveal significant regional heterogeneity in the moderating role of ownership structures. While state-owned and foreign ownerships have a buffering effect against financial constraints in the eastern and western regions, but this effect is notably different in the middle part, even though it is China’s political heartland.

Originality/value

The findings offer a different insight for policymakers and corporate strategists, suggesting that targeted financial and regulatory policies that leverage specific ownership structures can foster innovation in different ways, particularly in financially constrained environments. However, how to stimulate innovation vitality in the middle part of China still requires further research.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 16 September 2024

Hongfei Liu, Yue Meng-Lewis and Wentong Liu

Social media played an irreplaceable role in young people’s online social life and information consumption during the COVID-19 pandemic. This research focuses on the impact of…

Abstract

Purpose

Social media played an irreplaceable role in young people’s online social life and information consumption during the COVID-19 pandemic. This research focuses on the impact of excessive information on social media about COVID-19 vaccines on Generation Z's (Gen Z) associated psychological states and long-term vaccine advocacy.

Design/methodology/approach

The research conducted structural equation modeling analysis with online survey data from 409 Gen Z citizens in the UK.

Findings

The findings suggest that excessive information increased Gen Z social media users' ambivalence and conspiracy beliefs around COVID-19 vaccines, which, in turn, reduced their long-term vaccine advocacy in terms of vaccine acceptance, vaccination intention and vaccine promotion. Importantly, Gen Z’s confidence in government and in the healthcare systems during COVID-19 was effective in helping them overcome the detrimental effects of conspiracy beliefs and ambivalence about long-term vaccine advocacy, respectively.

Originality/value

This research reveals the “dark side” of social media use in the post-pandemic period and highlights the significant roles played by social institutions in mitigating the detrimental effects of Gen Z’s support in social decisions. Beyond the context of COVID-19, this research has important implications for facilitating the civic engagement of Gen Z and boosting their confidence in social institutions in terms of social cohesion.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 12 July 2023

Ji Kai, Ming Liu, Yue Wang and Ding Zhang

Nucleic acid testing is an effective method of accurate prevention and control and a key measure to block the spread of the epidemic. However, the fraud in nucleic acid testing…

Abstract

Purpose

Nucleic acid testing is an effective method of accurate prevention and control and a key measure to block the spread of the epidemic. However, the fraud in nucleic acid testing occurred frequently during epidemics. This paper aims to provide a viable scheme for the government to strengthen the supervision of nucleic acid testing and to provide a new condition for the punishment for the negative act of the government and the upper limit of the reward for nucleic acid testing institution of no data fraud.

Design/methodology/approach

This paper formulates an evolutionary game model between the government and nucleic acid testing institution under four different mechanisms of reward and punishment to solve the issue of nucleic acid testing supervision. The authors discuss the stability of equilibrium points under the four distinct strategies and conduct simulation experiments.

Findings

The authors find that the strategy of dynamic reward and static penalty outperforms the strategies of static reward and static penalty, dynamic reward and static penalty, static reward and dynamic penalty, dynamic reward and dynamic penalty. The results reveal the appropriate punishment for the negative act of the government can enhance the positivity of the government's supervision in the strategy of dynamic reward and static penalty, while the upper limit of the reward for nucleic acid testing institution of no data fraud cannot be too high. Otherwise, it will backfire. Another interesting and counterintuitive result is that in the strategy of dynamic reward and dynamic penalty, the upper limit of the penalty for data fraud of nucleic acid testing institution cannot be augmented recklessly. Otherwise, it will diminish the government's positivity for supervision.

Originality/value

Most of the existing evolutionary game researches related to the reward and punishment mechanism and data fraud merely highlight that increasing the intensity of reward and punishment can help improve the government's supervision initiative and can minimize data fraud of nucleic acid institution, but they fall short of the boundary conditions for the punishment and reward mechanism. Previous literature only study the supervision of nucleic acid testing qualitatively and lacks quantitative research. Moreover, they do not depict the problem scenario of testing data fraud of nucleic acid institution regulated by the government via the evolutionary game model. Thus, this study effectively bridges these gaps. This research is universal and can be extended to other industries.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 4 September 2024

Gongbing Bi, Yue Wu and Hang Xu

This paper aims to investigate the impact of quality loss in transit on e-commerce supply chain pricing, production and financing decisions.

Abstract

Purpose

This paper aims to investigate the impact of quality loss in transit on e-commerce supply chain pricing, production and financing decisions.

Design/methodology/approach

The authors consider a Stackelberg game model with a supplier, logistics firm and e-commerce platform. The logistics firm is capital-constrained and obtains funding from the e-commerce platform by debt financing or equity financing. Through backward induction, this paper first solves the equilibrium results under the two financing schemes and then reveals the financing preferences of all parties.

Findings

The results demonstrate that equity financing reduces financing costs and promotes production significantly. However, it may also lead to overproduction, particularly in markets with poor profitability and high cost factors. When the percentage of product quality loss is large, equity financing is preferable. With the increasing of transportation level, the benefits of debt finance are steadily growing. In addition, equity financing is the Pareto dominant scheme for all firms under certain circumstances. The extensions consider hybrid financing and another quality loss type.

Practical implications

The paper derives the equilibrium solutions and financing preferences, then specifies the threshold for applying financing schemes. Provide guidance for logistics firms’ finance model innovation and core enterprise involvement in the logistics industry.

Originality/value

The paper investigates how logistics firms’ financing strategies are impacted by product quality loss.

Details

Journal of Modelling in Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5664

Keywords

Article
Publication date: 13 August 2024

Md Jahidur Rahman, Hongtao Zhu and Li Yue

This study aims to examine whether the adoption of artificial intelligence (AI) by audit firms and their clients affects audit efficiency and audit quality.

Abstract

Purpose

This study aims to examine whether the adoption of artificial intelligence (AI) by audit firms and their clients affects audit efficiency and audit quality.

Design/methodology/approach

This study empirically examines the abovementioned research question based on data from China for the years 2011 to 2020. It uses audit report lag as a proxy for audit efficiency and the likelihood of annual report restatement as a proxy for audit quality. It adopts the propensity score matching and the two-stage OLS regression model to address the endogeneity issue led by firms’ innate complicated functions.

Findings

The findings show that when audit firms and their clients use AI separately, there's a positive link between AI use and audit report lag. However, when audit firms and clients use AI together, there's a negative link between AI use and audit report delays that enhance overall audit efficiency. Next, the authors observe a negative link between AI use and the likelihood of a restatement. Finally, the authors find that the association between AI adoption and audit quality is driven by increased audit effort lag. Results are consistent and robust to endogeneity tests and sensitivity analyses.

Originality/value

Findings can complement the audit quality and corporate governance literature by clarifying that external audit must evolve through digitalization and the incorporation of newly developed digital tools, such as AI.

Details

Managerial Auditing Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 10 June 2024

Yue Wang, Ming Liu, Joe Viana and Nonhlanhla Dube

Providing quality emergency supplies is crucial to mitigate and respond to emergencies. However, despite government and consumer oversight of emergency supplies’ quality, a…

Abstract

Purpose

Providing quality emergency supplies is crucial to mitigate and respond to emergencies. However, despite government and consumer oversight of emergency supplies’ quality, a troubling trend persists among some enterprises to sacrifice product quality for financial gain. This paper examines the influence of strategy selections among governments, enterprises, and consumers to enhance the quality of emergency supplies.

Design/methodology/approach

We develop a tripartite evolutionary game model consisting of three stakeholders: government, enterprises, and consumers, considering factors including subsidies and penalties. After analysing three stakeholders’ strategic choices to ascertain system stability, parametric analyses were conducted.

Findings

Excessive or insufficient subsidies are not conducive to encouraging enterprises to adopt an authentic production strategy; excessive subsidies may result in consumers enduring counterfeiting. Furthermore, the government’s supervision strategy can stabilise the system quickly, suggesting that consumer reporting cannot replace government supervision. Additionally, incentivising enterprises to adopt an authentic production strategy can be achieved by increasing penalties and enhancing compensation while reducing consumer reporting, government supervision, and raw materials costs.

Originality/value

We present a preliminary exploration of how to promote the production of qualified emergency supplies in the early stages of an emergency event. The model and findings proposed in this paper can be generalised and applied to various emergency events, including epidemics and earthquakes.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 16 September 2024

Weiwei Yue, Yuwei Cao, Shuqi Xie, Kang Ning Cheng, Yue Ding, Cong Liu, Yan Jing Ding, Xiaofeng Zhu, Huanqing Liu and Muhammad Shafi

This study aims to improve detection efficiency of fluorescence biosensor or a graphene field-effect transistor biosensor. Graphene field-effect transistor biosensing and…

Abstract

Purpose

This study aims to improve detection efficiency of fluorescence biosensor or a graphene field-effect transistor biosensor. Graphene field-effect transistor biosensing and fluorescent biosensing were integrated and combined with magnetic nanoparticles to construct a multi-sensor integrated microfluidic biochip for detecting single-stranded DNA. Multi-sensor integrated biochip demonstrated higher detection reliability for a single target and could simultaneously detect different targets.

Design/methodology/approach

In this study, the authors integrated graphene field-effect transistor biosensing and fluorescent biosensing, combined with magnetic nanoparticles, to fabricate a multi-sensor integrated microfluidic biochip for the detection of single-stranded deoxyribonucleic acid (DNA). Graphene films synthesized through chemical vapor deposition were transferred onto a glass substrate featuring two indium tin oxide electrodes, thus establishing conductive channels for the graphene field-effect transistor. Using π-π stacking, 1-pyrenebutanoic acid succinimidyl ester was immobilized onto the graphene film to serve as a medium for anchoring the probe aptamer. The fluorophore-labeled target DNA subsequently underwent hybridization with the probe aptamer, thereby forming a fluorescence detection channel.

Findings

This paper presents a novel approach using three channels of light, electricity and magnetism for the detection of single-stranded DNA, accompanied by the design of a microfluidic detection platform integrating biosensor chips. Remarkably, the detection limit achieved is 10 pm, with an impressively low relative standard deviation of 1.007%.

Originality/value

By detecting target DNA, the photo-electro-magnetic multi-sensor graphene field-effect transistor biosensor not only enhances the reliability and efficiency of detection but also exhibits additional advantages such as compact size, affordability, portability and straightforward automation. Real-time display of detection outcomes on the host facilitates a deeper comprehension of biochemical reaction dynamics. Moreover, besides detecting the same target, the sensor can also identify diverse targets, primarily leveraging the penetrative and noninvasive nature of light.

Details

Sensor Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0260-2288

Keywords

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