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Charitable giving in China has moved from being subjected to government attention and public skepticism to receiving government encouragement and public support. The role played by political connections in philanthropy is indisputable, although very few studies have explored their association from the perspective of the country’s first Charity Law of 2016. This study aims to contribute to the ongoing debate about the 2016 Charity Law and offers an understanding of the future trends in corporate charitable giving.

Using empirical analysis of data collected from listed companies in China, this study analyzes the impact of political connections on corporate charitable giving before and after the 2016 Charity Law. The study adopts three leading theories from previous research into corporate charitable giving and political connections: corporate social responsibility, resource dependence theory and stakeholder theory. A conceptual framework is outlined, and hypotheses are formulated accordingly.

The results show that political connections have a substantial positive impact on corporate charitable giving, both before and after the implementation of the 2016 Charity Law, which has significantly promoted and increased the amount and proportion of charitable giving. Although the 2016 Charity Law attempted to weaken the political connections of enterprises, the influence of political connections on corporate charitable giving has proved difficult to diminish or eliminate, as charity is dominated by the state.

This study explores the association between political connections and corporate charitable giving from the perspective of China’s Charity Law of 2016.

In this paper, the seismic behavior of the gusset plate moment connection (GPMC) exposed to the post-earthquake fire (PEF) is investigated.

For this purpose, for the sake of verification, first, a numerical model is built using ABAQUS software and then exposed to earthquakes and high temperatures. Afterward, the effects of a series of parameters, such as gusset plate thickness, gap width, steel grade, vertical load value and presence of the stiffeners, are evaluated on the behavior of the connection in the PEF conditions.

Based on the results obtained from the parametric study, all parameters effectively played a role against the seismic loads, although, when exposed to fire, it was found that the vertical load value and presence of the stiffener revealed a great contribution and the other parameters could not significantly affect the connection performance. Finally, to develop the modeling and further study the performance of the connection, the 4 and 8-story frames are subjected to 11 accelerograms and 3 different fire scenarios. The findings demonstrate that high temperatures impose rotations on the structure, such that the story drifts were changed compared to the post-earthquake drift values.

The obtained results can be used by engineers to design the GPMC for the combined action of earthquake and fire.

This research study focuses on investigating the seismic performance of non-straight beams in steel structures and exploring the mechanism by which plastic hinges are formed within these beams. The findings contribute to the understanding of their behaviour under seismic loads and offer insights into their potential for enhancing the lateral resistance of the structure. The abstract of the study highlights the significance of corners in structural plans, where non-coaxial columns, diagonal elements or beams deviating from a straight path are commonly observed. Typically, these non-straight beams are connected to the columns using pinned connections, despite their unknown seismic behaviour. Recognizing the importance of generating plastic hinges in special moment resisting frames and the lack of previous research on the involvement of these non-straight beams, this study aims to address this knowledge gap.

This study examines the seismic behaviour and plastic hinge formation of non-straight beams in steel structures. Non-straight beams are beams that connect non-coaxial columns and diagonal elements, or deviate from a linear path. They are usually pinned to the columns, and their seismic contribution is unknown. A critical case with a 12-m non-straight beam is analysed using Abaqus software. Different models are created with varying cross-section shapes and connection types between the non-straight beams. The models are subjected to lateral monotonic and cyclic loads in one direction. The results show that non-straight beams increase the lateral stiffness, strength and energy dissipation of the models compared to disconnected beams that act as two cantilevers.

The analysis results reveal several key findings. The inclusion of non-straight beams in the models leads to increased lateral stiffness, strength and energy dissipation compared to the scenario where the beams are disconnected and act as two cantilever beams. Plastic hinges are formed at both ends of the non-straight beam when a 3% drift is reached, contributing to energy damping and introducing plasticity into the structure. These results strongly suggest that non-straight beams play a significant role in enhancing the lateral resistance of the system. Based on the seismic analysis results, this study recommends the utilization of non-straight beams in special moment frames due to the formation of plastic hinges within these beams and their effective participation in resisting lateral seismic loads. This research fills a critical gap in understanding the behaviour of non-straight beams and provides valuable insights for structural engineers involved in the design and analysis of steel structures.

The authors believe that this research will greatly contribute to the knowledge and understanding of the seismic performance of non-straight beams in steel structures.

This study aims to investigate whether socially responsible businesses with corporate social expenditure are less prone to engaging in tax avoidance. The study also examines whether political connections moderate the association between corporate social responsibility (CSR) and tax avoidance.

The study uses ordinary least squares to analyse the panel data of all 30 listed banks on the Dhaka Stock Exchange covering 2012 to 2020. The study uses a set of alternative variables to check the robustness of the findings.

Confirming the corporate culture theory, the study findings indicate that the higher the firms’ CSR expenditure, the lower the tax avoidance. Contrarily, the moderating effect of political connection weakens the role of CSR in tax avoidance, implying that political relation makes the firms socially irresponsible. Besides, the findings document that firms with strong political connections are more likely to be tax aggressive by weakening the role of CSR. The findings imply that firms with weaker political connections are more socially responsible than firms with strong political ties.

The study provides the bank management and regulatory bodies valuable insights to take necessary actions so that they can easily monitor whether the banks follow their instructions regarding CSR and tax payments. As the politicians make the firm socially irresponsible, the regulatory bodies and bank management should not keep them or their relatives on the board.

The study contributes to the CSR and tax avoidance literature considering the moderating role of political connections in Bangladesh banking sector.

While scholars have researched the impact of specific total quality management (TQM) aspects on innovation performance (INP), empirical evidence on how the former, as a composite construct, influences the latter is rare. To add, empirical evidence on the mechanism through which TQM passes to affect innovative behaviour (INB) and, then, INP is limited. Essentially, scholars have requested that future research look at the boundary conditions that support the adoption of TQM activities in businesses. Although the banking sector has experienced a number of transformations, there is still a need to raise the standard of service provided to bank customers. This research sheds more light on this subject.

This research tests the hypotheses in Ahinful et al.’s (2023) conceptual model using responses from 260 top- and middle-level bank managers by applying Smart PLS. Organisational support and team member exchange were used as potential control variables for the mediator, while slack resources and bank size were applied to the target endogenous latent construct. Mediation and moderation effects were estimated using the variance accounted for (VAF) and product indicator approaches, respectively. Sig. level was set at 5%.

This study found that TQM and INP had a positive and significant connection (ß = 0.303, p = 0.000), and INB partially mediated this connection (VAF = 40.92%). However, government regulation (GOV; ß = 0.055, p = 0.365), market dynamism (MKD; ß = 0.063, p = 0.434), competitive intensity (CMP; ß = 0.069, p = 0.297) and technological turbulence (TUR; ß = 0.011, p = 0.865) all failed to moderate the TQM–INB connection, although the expected positive directions of these moderation relationships were established.

This research provides empirical evidence on the TQM–INP connection, how this connection may be mediated and how the TQM–INB connection may be activated. It also sheds light on novel ways in which service quality in the banking sector may be improved. Upcoming research may explore other control variables in their research. Since the moderating relationships were unsupported, this avenue is open for further research, particularly in other banking settings across the globe.

Practical lessons for bank consultants, regulators, customers, employees and managers are deliberated.

This research is novel. It is the first to test the hypotheses in Ahinful et al.’s (2023) conceptual model. This study advances the theoretical frameworks and existing knowledge within the TQM, innovation and performance management fields.

The objective of this paper is to study the impact of political connection and governance on credit rating and whether there is a substitution or complementary relationship between them.

In order to achieve the objective, a succession of eight ordered probit regressions has been carried out. Moderating variables between the political connection and governance characteristics were introduced. The whole population is taken as a sample, i.e., 27 Tunisian companies that are evaluated by FITSH NORTH AFRICA agencies over a period of 10 years (2009–2018).

The outcomes are mixed. They show that the political connection does not always influence credit rating; the size and board independence always improves credit rating; the duality between the functions affects credit rating; whereas the majorities’ proportion does not influence credit rating; and a substitution between the political connection and the governance characteristics is validated.

Like any other research, our results are factors of our measures and variable choice and depends heavily on the how these variables were conceived. Also, although our number of observations responds to the statistical result generalization requirements, our sample remains relatively narrow with 27 companies only.

In practice, the research will allow investors to have a better vision upon the future of their investments based on whether to develop their governance system or promote political networking. It will also prompt lenders to look beyond ratings and consider factors such as political connections to make a rational judgment on their future placements.

This study leads us to find various solutions: the establishment of credit agencies that take into consideration all the data of all the operators taken as a whole (bank, leasing company, and factoring). It encourages the reorganization of the Tunisian banking sector through mergers for example.

This study is a pioneer in the credit rating field in Tunisia, where the source of debt financing is the most used by all enterprises across all sectors. This study extends the literature of political connection effectiveness, independent directors, board size, in improving corporate performance and credit rating.

Do luxury consumers negatively evaluate digital interactions (website and social media) by international luxury brands? The topic has received much debate. The authors argue that luxury brand personality (modern vs. traditional), which encompasses a more stable form of brand identity in global markets, affects evaluations of digital interactions. They further investigate the role of self-brand connection in this process.

Three experiments on Prolific use a European sample and manipulate a single factor between subjects (modernity: less vs. more; traditionality: less vs. more) of French luxury brands and measure evaluations as the dependent variable. Two studies assesses self-brand connection (continuous) as a moderator (studies 2a, 2b). Study 2b rules out some alternative explanations, with culture (independent vs. collectivist) as an independent variable. A fourth study, using a North American sample on CloudResearch, assesses the effect of personality manipulation (more modernity vs. more traditionality) on consumer evaluations of an Italian brand, and assesses ubiquity perceptions as a mediator.

Consumers evaluate digital interactions of international luxury brands less favorably when luxury brand personality exhibits more (vs. less) modernity or less (vs. more) traditionality. Perceptions of ubiquity mediate these relationships. When self-brand connection is high, this effect is attenuated.

The research sheds light on the debate on whether luxury brands should create digital interactions in international markets, given that these global brands operate in multiple channels. Findings show that luxury brands can develop strategies based on aspects of their brand identity, a less malleable feature of brand identity within global markets. Additionally, the research contributes to the conversation about a global luxury market. In short, the findings offer evidence in favor of brand identity (personality) influencing the digital channel strategy a brand should undertake in international markets, first, followed by consumer needs.

This study aims to investigate specific green-brand affect in terms of commitment and connection through the morality–mortality determinants of consumer social responsibility and the assumptions of terror management theory in the proposed three-layered framework. Religiosity serves as a moderator within the framework.

Data are collected in Taipei, Taiwan, while quota sampling is applied, and 420 valid questionnaires are collected. The partial least squares technique is applied for data analysis.

With the contingent role of religiosity, consumer social responsibility influences socially conscious consumption, which in turn drives the commitment and connection of green-brand affect. The death anxiety and self-esteem outlined in terror management theory influence materialism, which then drives green-brand commitment; however, contrary to expectations, they do not drive green-brand connection.

By considering green brands beyond their cognitive aspects and into their affective counterparts, morality–mortality drivers of green-brand commitment and green-grand connection are explored to provide unique contributions so as to better understand socially responsible consumption.

Customer co-creation behaviors significantly affect a firm's performance and sustainable growth. This study tested the mediating role of corporate reputation in the relationship between corporate hypocrisy and two types of customer co-creation behaviors: customer citizenship behavior and customer participation behavior. The study also investigated the moderating effect of self-corporate brand connection on the corporate hypocrisy–corporate reputation relationship and the indirect relationship between corporate hypocrisy and customer co-creation behavior through corporate reputation.

The authors conducted a two-wave research survey with 346 Korean bank customers and tested our hypotheses using PROCESS Macro.

Corporate reputation mediated the relationship between corporate hypocrisy and customer citizenship/participant behavior. The negative effect of corporate hypocrisy on corporate reputation was more pronounced when self-corporate brand connection was high. Self-corporate brand connection further moderated the indirect effect of corporate hypocrisy on customer citizenship/participant behavior through corporate reputation.

The results clearly explain how corporate hypocrisy affects customer co-creation behavior. This study advances corporate hypocrisy and corporate reputation research by proposing and verifying a moderated mediation model.

This study aims to examine the effect of family ownership on audit fees and whether political connections moderate the causal relationship. Indonesia, as emerging countries, arguably offers appropriate research setting for this research because most Indonesian firms are family owned and exhibit weak investor protection. The authors predict that family ownership positively affects audit fees, and political connections strengthen this influence.

This study uses 98 listed manufacturing firms on Indonesia Stock Exchange (IDX) in 2018–2020, resulting in 279 firm-year observations. Panel data regression used to test the hypothesis. Family ownership is divided into direct and indirect ownership while audit fees are measured by the natural logarithm of audit fees paid by the firms.

The results show that the greater total and direct family ownerships imply lower audit fees, while indirect family ownership does not affect audit fees. The finding is contrary to the alleged hypothesis. Further, political connections only strengthen direct family ownership's negative impact on audit fees.

This study's findings support the alignment effect hypothesis arguing that controlling shareholders, in this case, families, align their interests with non-controlling shareholders. These findings provide a different perspective from various empirical studies conducted in Asian countries where the majority of companies are also controlled.