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This paper assesses how discretionary accruals (DAs) affect corporate cash savings policies and the motivation behind this cash saving behavior and, also whether the linkage between DAs and cash saving affect the market-perceived cash value.

We construct the measure of DAs using the previous five-year average information to investigate the association of DAs with the change in cash. Moreover, the Faulkender and Wang (2006) methodology is utilized to examine the market-perceived cash value in DAs.

The key finding is that firms with high DAs save significantly more cash. A one standard deviation increase in DAs saves cash by 12.59%. Furthermore, the value of cash is low for these firms. The effect is stronger in firms with poor governance but not present in financially constrained firms.

The empirical evidence highlights DAs have negative effect on market-perceived cash value, which underscores the insight that managers manage earnings opportunistically using DAs.

Taken together, we provide more evidence on the literature of accruals in earnings manipulation.

High-quality development of marine economy is a new concept put forward in response to the current national strategy in China. The purpose of this paper is to thoroughly understand the connotation and significance of high-quality development of marine economy through literature review, and further analyze the prospects for further research.

The authors first use the information visualization technology of CiteSpace to present a systematic review of the published literature from 2010 to 2019. Then, the authors analyze the researches on high-quality development of marine economy in terms of connotation, evaluation dimension, development path and guarantee mechanism.

Analysis results show that there is still insufficient understanding of the differences and links between the high-quality development of marine economy and the construction of marine power, intelligent ocean and transparent ocean.

Based on a thorough understanding of the subject, this paper puts forward the direction of further research on evaluation index system, path design scheme and policy system construction for high-quality development of marine economy.

Frontline employees’ proactive behaviors (i.e. job crafting) are critical to satisfying customers’ idiosyncratic needs. If the supervisors practice job crafting, their subordinates are more likely to mimic such behaviors. However, there has been limited research on how leaders’ job crafting can influence subordinates’ job crafting. This study aims to examine the cross-level mechanisms (i.e. trickle-down effects) of supervisors’ job crafting on the subordinates’ attitudes and performance. Specifically, such trickle-down effects can be explained via two cross-level mechanisms of the supervisors’ job crafting on the subordinates’ work engagement and performance: social learning mechanism and job demands-resources mechanism.

A three-wave cross-lagged study was conducted in two-week intervals. The valid responses from 67 supervisors and their 201 subordinates were collected. The data set was analyzed using multilevel Structural Equation Modeling.

The results demonstrated that the social learning and job demands-resources mechanisms are not independent. The supervisor’s job crafting improves employment relationships, subsequently encourages subordinates’ job crafting and ultimately enhances work engagement and work performance.

The findings suggested that hospitality organizations should encourage job crafting among supervisors and managers. A proactive hotel manager can establish strong employment relationships, motivate subordinates to work proactively and obtain positive work outcomes.

The findings enrich the knowledge about the trickle-down effects of supervisors on subordinates in terms of job-crafting behaviors. In particular, this study found a new theoretical perspective that the job demands-resources and social learning mechanisms may not be independent, and the subordinates’ perception of the employment relationship plays a critical role.

Customer misbehavior has a negative impact on frontline employees. However, the underlying mechanisms from customer misbehavior to employees’ negative outcomes need to be further unfolded and examined. This study aims to propose that employees’ affective rumination and problem-solving pondering could be the explanatory processes of customer misbehavior influencing employee attitudes in which coworker support could be a moderator.

A mixed-method approach was designed to test this study’s predictions. Study 1 conducted a scenario-based experiment among 215 full-time hospitality employees, and Study 2 used a two-wave, longitudinal survey of 305 participants.

The results demonstrate the impact of customer misbehavior on work–family conflict and withdrawal behaviors. The mediating role of affective rumination is supported and coworker support moderates the processes.

Customer misbehavior leads to negative outcomes among frontline employees both at work and family domains. Hotel managers should help frontline employees to cope with customer misbehavior by avoiding negative affective spillover and providing support properly.

The studies have unfolded the processes of affective rumination and problem-solving pondering through which customer misbehavior influences work–family conflict and withdrawal behaviors among frontline employees. The surprising findings that coworker support magnified the negative effects have also been discussed.

The purpose of this study is to examine if the international experience of a family firm’s chairman, second-generation managers and other top managers all have impacts of different strengths using information about Chinese family firms’ international expansion.

Matching tactics and dynamic Heckman 2-stage analysis were applied to data on 766 publicly-listed Chinese family businesses covering 2008–2014.

The international experience of the chairman, second-generation family managers and other senior managers all were found to correlate with the proportion of a firm’s revenue earned abroad, as well as with the number of its cross-border mergers and acquisitions. The impact of a chairman’s international experience is stronger than the impact of the other two groups when internationalization is measured in terms of the proportion of revenue earned overseas. The second-generation managers’ international experience is the most influential when internationalization is measured in terms of the number of cross-border mergers and acquisitions.

This paper bridges agency theory with upper echelons theory in the context of the family business. The findings contribute to the scholarly understanding of family business by illuminating the mechanisms through which second-generation managers may influence family firms’ internationalization. They also enrich the knowledge of family firms in China.

Drawing upon the social identity theory, the authors argue that professionals' career identities have a positive indirect effect on identification with on-demand organizations through career networking behavior. In addition, the strength of these beneficial effects was also bound by extraversion and collectivism.

The hypothesized moderated mediation model was tested by multisource and time-lagged data about 242 Chinese accountants engaging in on-demand work.

The results demonstrated that professionals with a career identity tend to engage in career networking behaviors and identify themselves with a client company. In addition, extraverted professionals were more likely to engage in career networking behaviors, and collectivist professionals were more likely to identify with their on-demand organizations.

This research provides important guidelines on how managers in on-demand organizations leverage gig workers' career identities to establish deep relationships with them.

The authors expanded the traditional framework of identification in the setting of nontraditional work arrangements by establishing a link between career identity and organizational identification for on-demand professionals.

This study aims to investigate the effects of different dimensions of social capital on individual knowledge transfer to nurture the organization’s intellectual capital, as well as the interactions among these dimensions and explore the potential moderators.

This study conducted a meta-analysis with 108 independent empirical studies to examine the different dimensions of social capital–knowledge transfer relationships and the effects of moderators and used meta-analytic structural equation modeling (MASEM) to test the internal relationships among social capital dimensions.

The results show that structural, relational and cognitive social capitals are all positively related to knowledge transfer. In addition, different dimensions of social capital act as complements to one another. Further examinations reveal that the level of economic development has no significant moderating effect on the relationship between social capital and knowledge transfer. Then, the cultural context and profit climate characteristics moderate the relationship between social capital and knowledge transfer.

Leveraging the trilogy of signaling, learning and spillover effects, this meta-analytic study quantitatively integrates the relationships between different dimensions of social capital and knowledge transfer. It reconciles the present disparate findings, demonstrates the validity of different dimensional social capital interactions and obtains highly generalized conclusions. This study also introduces a dichotomy, saturation versus reinforcement, to explain the mixed results, which enriches social capital theory.

Why do some employees choose to prolong their working hours excessively? The current study tested how core self-evaluations (CSEs) might lead to workaholism and how perceived job demands might mediate this relationship.

Insights from the extant literature underpin the hypotheses on how CSEs would affect the development of workaholism through perceived job demands. A sample of 421 working people in China completed the online surveys, and the mediation model was tested using Mplus 7.0 (Muthén and Muthén, 1998–2012).

This study found that different components of CSEs influence workaholism in different ways. Specifically, generalized self-efficacy positively predicts workaholism, whereas emotional stability negatively predicts workaholism. Moreover, most aspects of CSEs (generalized self-efficacy, emotional stability and locus of control) influence workaholism via perceived job demands, specifically via perceived workload but not via perceived job insecurity.

The current study is the first to explore how individuals' fundamental evaluations of themselves (i.e. CSEs) relate to workaholism. The results are helpful for the prevention and intervention of workaholism in organizations.

This paper aims to explore how firms enter or exit B Corp certification faced with the tension between local and B Corp institutions, providing a better understanding of the unique impact of institutional complexity on B Corps' decision-making.

This paper applies multi-case analysis to 20 Chinese firms in various stages of B Corp certification, including eight certified B Corps, six decertified firms and six candidates. The qualitative data was used to code separately for two research questions.

The study findings reveal that: (1) Participants who can obtain expected social and economic benefits by innovating their operational mode to efficiently deal with this tension attempt to continuously pursue B Corp certification. A self-renewal model was developed to show how firms hybridize the two institutional logics; (2) Participants who find it hard to mitigate this tension tend to compromise with the local institution and conform less with the B Corp institution due to high opportunity and accounting costs, low short-term benefits and collective culture.

By highlighting the different responses of firms to institutional complexity, this study contributes to B Corp research, social identity theory and institutional complexity, providing practical implications for B Lab strategies in China.