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Article
Publication date: 18 January 2021

June Buchanan, Yun Shen and Tom Smith

726

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

Article
Publication date: 12 March 2018

Che-Chih Tsao, Ho-Hsin Chang, Meng-Hao Liu, Ho-Chia Chen, Yun-Tang Hsu, Pei-Ying Lin, Yih-Lin Chou, Ying-Chieh Chao, Yun-Hui Shen, Cheng-Yi Huang, Kai-Chiang Chan and Yi-Hung Chen

The purpose of this paper is to propose and demonstrate a new additive manufacturing approach that breaks the layer-based point scanning limitations to increase fabrication speed…

389

Abstract

Purpose

The purpose of this paper is to propose and demonstrate a new additive manufacturing approach that breaks the layer-based point scanning limitations to increase fabrication speed, obtain better surface finish, achieve material flexibility and reduce equipment costs.

Design/methodology/approach

The freeform additive manufacturing approach conceptually views a 3D article as an assembly of freeform elements distributed spatially following a flexible 3D assembly structure, which conforms to the surface of the article and physically builds the article by sequentially forming the freeform elements by a vari-directional vari-dimensional capable material deposition mechanism. Vari-directional building along tangential directions of part surface gives surface smoothness. Vari-dimensional deposition maximizes material output to increase build rate wherever allowed and minimizes deposition sizes for resolution whenever needed.

Findings

Process steps based on geometric and data processing considerations were described. Dispensing and forming of basic vari-directional and vari-dimensional freeform elements and basic operations of joining them were developed using thermoplastics. Forming of 3D articles at build rates of 2-5 times the fused deposition modeling (FDM) rate was demonstrated and improvement over ten times was shown to be feasible. FDM compatible operations using 0.7 mm wire depositions from a variable exit-dispensing unit were demonstrated. Preliminary tests of a surface finishing process showed a result of 0.8-1.9 um Ra. Initial results of dispensing wax, tin alloy and steel were also shown.

Originality/value

This is the first time that both vari-directional and vari-dimensional material depositions are combined in a new freeform building method, which has potential impact on the FDM and other additive manufacturing methods.

Details

Rapid Prototyping Journal, vol. 24 no. 2
Type: Research Article
ISSN: 1355-2546

Keywords

Article
Publication date: 20 July 2023

Lingling Zhao, Vito Mollica, Yun Shen and Qi Liang

This study aims to systematically review the literature in the fields of liquidity, informational efficiency and default risk. The authors outline the key research streams and…

Abstract

Purpose

This study aims to systematically review the literature in the fields of liquidity, informational efficiency and default risk. The authors outline the key research streams and provide possible pathways for future research.

Design/methodology/approach

The study adopts bibliographic mapping to identify the most influential studies in the research fields of liquidity, informational efficiency and default risk from 1984 to 2021.

Findings

The study identifies four key research themes that include efficiency and transparency of markets; corporate yield spreads; market interactions: bonds, stocks and cryptocurrencies; and corporate governance. By assessing publications published from 2018 to 2021, the authors also document seven key emerging research trends: cross markets, managerial learning and corporate governance, state ownership and government subsidies, international evidence, machine learning (FinTech approaches), environmental themes and financial crisis. Drawing on these emerging trends, the authors highlight the opportunities for future research.

Research limitations/implications

Keyword searches have limitations since some studies might be overlooked if they do not match the specified search criteria, even though their relevance to the topic is under investigation. Adopt the R project to expand this review by incorporating more literature from other databases, such as the Scopus database could be a possible solution.

Practical implications

The four key research streams contribute to a comprehensive understanding of liquidity, informational efficiency and default risk. The emerging trends integrate existing knowledge and leave the chance for innovative research to expand the research frontier.

Originality/value

This study fulfills the systematic literature review streams in the fields of liquidity, informational efficiency and default risk, and provides fruitful opportunities for future research.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 22 May 2023

Yun Shen, Vito Mollica and Aldo Fortunato Dalla Costa

This study sheds new light on the personality trait and provides evidence regarding the relation between narcissism and desirable accounting practices, specifically the impact of…

Abstract

Purpose

This study sheds new light on the personality trait and provides evidence regarding the relation between narcissism and desirable accounting practices, specifically the impact of CEO narcissism on accounting conservatism.

Design/methodology/approach

The authors test the relation between CEO narcissism and accounting conservatism for a sample of 907 US companies and their corresponding CEOs for the period between 2010 and 2018. The authors apply three established models of accounting conservatism and measure executives' narcissism using a non-intrusive approach ubiquitous in the literature.

Findings

The authors find that CEO narcissism is associated with speculative accounting practices in the form of timely recognition of positive news and more prudent financial reporting of anticipated negative news. The authors provide the first empirical evidence that, despite its well-known negative effects on corporate financial reporting, executive narcissism can also produce positive outcomes.

Originality/value

While managerial overconfidence has received much attention, the effects of executives' narcissism are still widely unexplored (Chatterjee and Hambrick, 2007). The authors thus contribute to the literature by investigating the relationship between CEOs' narcissism and accounting conservatism. The authors conjecture CEO narcissism should have a twofold effect on prudent financial reporting. On the one hand, CEOs' narcissism should be associated with low levels of unconditional conservatism due to excessively fast good news recognition. On the other hand, narcissistic executives should be associated with early recognition of negative news and hence with higher levels of conditional conservatism.

Details

Journal of Accounting Literature, vol. 46 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Book part
Publication date: 18 January 2023

Belaynesh Teklay, Kevin E. Dow, Davood Askarany, Jeffrey Wong and Yun Shen

This paper examines the relationship between transportation quality, customer satisfaction and profitability. Specifically, this study examines the simultaneous and asynchronous…

Abstract

This paper examines the relationship between transportation quality, customer satisfaction and profitability. Specifically, this study examines the simultaneous and asynchronous effect of quality of transportation services on customer satisfaction and financial performance and then performs the same examination in relation to the effect of customer satisfaction on financial performance. The partial least squares approach to structural equation modelling is used to examine longitudinal data from 1995 to 2018 from the US airline industry. The findings suggest that low service quality in transportation has adverse effects on customer satisfaction and financial performance, while the impact of customer satisfaction on financial performance in the US Airline transportation industry is mixed. The authors found that the impact of customer satisfaction on financial performance is significant in full-service airlines but not in low-cost airlines. Surprisingly, the authors found no significant direct relationship between transportation quality and financial performance in the US airline industry.

Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

Content available
Book part
Publication date: 18 January 2023

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-80382-031-6

Article
Publication date: 18 October 2023

Filippo Marchesani, Francesca Masciarelli and Andrea Bikfalvi

The significance of smart mobility practices in shaping cities from a smart perspective has grown in recent years, influencing policies and the choices made by inhabitants. This…

Abstract

Purpose

The significance of smart mobility practices in shaping cities from a smart perspective has grown in recent years, influencing policies and the choices made by inhabitants. This transformation has led to the emergence of novel services and strategies, creating a new, vibrant and highly personalised urban environment that caters to the needs and preferences of both local residents and visitors. The purpose of this study is to evaluate the influence of smart mobility practices on tourism flows in cities, considering the moderating effect of airport activities on this relationship.

Design/methodology/approach

Using a generalised method of moments estimation and focusing on 20 Italian cities over an eight-year period, the authors highlight the current relationship between smart mobility practices and tourism flows. Moreover, the authors demonstrate that the yearly advancement of airports positively moderates this relationship.

Findings

The findings indicate a significant relationship between smart mobility practices in modern cities and tourism inflows because they influence the development of tourism services and emerging trends such as smart tourism and smart destinations. Furthermore, airport activities as a proxy for city openness play a crucial role in this link. The study shows that airports have an incremental impact on tourism and on the relationship between tourism and sustainable practices.

Research limitations/implications

The limitations of this quantitative approach include the focus on a single country, the challenge of measuring the development of smart mobility practices due to a lack of standardised variables and the need for future research to expand the sample to different countries in relation to tourism inflows.

Practical implications

This study has practical implications for policymakers and governance in their task of effectively coordinating internal smart mobility practices and managing incoming tourism flows.

Social implications

This study has social implications, highlighting the need for policymakers and governance to address the societal impacts of smart mobility practices and tourism inflows, ensuring inclusive and sustainable outcomes for local communities.

Originality/value

This study contributes to the existing literature as one of the first attempts to examine the interplay between smart mobility practices in smart cities and tourism flows. Furthermore, it emphasises the role of airports in this relationship, highlighting how the interaction between these variables benefits both stakeholders.

Details

International Journal of Tourism Cities, vol. 9 no. 4
Type: Research Article
ISSN: 2056-5607

Keywords

Content available
Article
Publication date: 18 January 2021

Steve Evans

396

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

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