Search results

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Article
Publication date: 20 November 2023

Xiao Zhou Liu, Shuang Ling and Ying Liu

This study aims to empirically examine the relationship between Internet use and personal privacy risk perceptions, the mediating effect of trust and the moderating effect of…

Abstract

Purpose

This study aims to empirically examine the relationship between Internet use and personal privacy risk perceptions, the mediating effect of trust and the moderating effect of satisfaction on that relationship, which is exactly conducive to the practice of personal information protection.

Design/methodology/approach

A moderated mediation model will be employed to test the hypothesized relationships using the 2017 Chinese Society Survey data.

Findings

The authors find that Internet use positively relates to citizens' risk perceptions toward privacy security, and trust partially mediates the relationship between Internet use and privacy risk perception. In addition, the analysis of moderating effects showed that satisfaction with social life significantly enhances the negative impact on individuals' privacy risk perceptions of interpersonal trust. The positively moderating effect of satisfaction with local governments' work mainly reveals the relationship between interpersonal trust (or institutional trust) and citizens' privacy risk perception. Moreover, satisfaction with Internet platforms positively moderates the relationship between consumer trust and privacy risk perception.

Originality/value

This article contributes to the social risk amplification framework by applying it to the personal privacy information protection field, which was rarely discussed before. It also enriches privacy research by identifying the internal mechanism of how Internet use influences citizens' risk perceptions towards privacy information leakage.

Details

Online Information Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1468-4527

Keywords

Article
Publication date: 8 January 2018

Malin Song and Shuhong Wang

Technical progress is an important technique within improving China’s comparative advantages, as new and renewable technologies will be beneficial for energy security. Productive…

3472

Abstract

Purpose

Technical progress is an important technique within improving China’s comparative advantages, as new and renewable technologies will be beneficial for energy security. Productive technical progress and green technical innovation are necessary to improve working conditions and productivity of industries. Therefore, the purpose of this paper is to study technical progress in China under such harsh competitive circumstances, as well as types of technical progress that can be promoted, productive technical progress or green technology progress, and how technical progress will affect China’s competitive advantages.

Design/methodology/approach

The authors perform a multi-index multi-factor constitutive model based on a sample of 468 Chinese industries, and divide the industries into four categories.

Findings

The results indicate that there is a “U”-shape relationship between green technology progress and comparative advantages and an inverted “U”-shape relationship between the intensity of market competition and comparative advantages.

Research limitations/implications

China has crossed the inflection point of the “U”-shaped curve. This, coupled with the slowing of economic growth, demonstrates the need for advocating green technology in China to decrease the pollutant discharge. Establishing Chinese national brands within overseas markets and earning a profit through the downstream of production chain enhance China’s international competitiveness.

Originality/value

One of the most original findings of this paper points out that China is faced with a situation in which exports are severely decreased and domestic environment pollution is increased. Vigorous promotion of green technology progress, improvement of the quality and the technical content of exported products, the establishment of national brand within the overseas market, as well as enhancement of China’s international competitiveness, is needed.

Details

Management Decision, vol. 56 no. 1
Type: Research Article
ISSN: 0025-1747

Keywords

Book part
Publication date: 7 January 2015

This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards. Specifically, it…

Abstract

This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards. Specifically, it examines international influences, including supranational organizations; foreign investors and international accounting firms; domestic institutional influences, including the political system, economic system, legal system, and cultural system; and accounting infrastructure. China’s convergence is driven by desired efficiency of the corporate sector and legitimacy of participating in the global market. Influenced heavily by international forces in the context of globalization, corporate governance and accounting practices are increasingly becoming in line with internationally acceptable standards and codes. While convergence assists China in obtaining legitimacy, improving efficiency is likely to be adversely affected given that corporate governance and accounting in China operate in an environment that differs considerably from those of Anglo-American countries. An examination of the corporate governance and accounting environment in China suggests heavy government involvement within underdeveloped institutions. While the Chinese government has made impressive progress in developing the corporate governance and accounting environment for the market economy, China’s unique institutional setting is likely to affect how the imported concepts are interpreted and implemented.

Details

Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
Type: Book
ISBN: 978-1-78350-898-3

Keywords

Content available
Book part
Publication date: 28 June 2023

Xinru Liu and Honggen Xiao

Abstract

Details

Poverty and Prosperity
Type: Book
ISBN: 978-1-80117-987-4

Abstract

Details

Poverty and Prosperity
Type: Book
ISBN: 978-1-80117-987-4

Book part
Publication date: 5 September 2022

Alexey Kalinin and Daria Klishevich

Managing diverse talents has become a necessary part of the human resource management of contemporary organizations. The growing diversity of organizations' workforce makes…

Abstract

Managing diverse talents has become a necessary part of the human resource management of contemporary organizations. The growing diversity of organizations' workforce makes companies reassess their conventional HRM approaches. State-owned enterprises get the increasing attention of talent management scholars since state firms enthusiastically compete for talents. These companies have some particularities that distinguish them from private firms, and there is a need to analyse the existing research on the HRM in state companies which has the potential to add a missing part to the puzzle of managing diverse talents. We study the major topics in the literature on human resource management and talent management in state-owned enterprises, the key findings researchers provide and the gaps in the literature that need to be covered and the resulting research directions for future studies.

Article
Publication date: 29 June 2012

Eddie Chamisa, Musa Mangena and Guanlan Ye

The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting…

1286

Abstract

Purpose

The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A‐share and B‐share markets during three distinct phases (1994‐1997, 1998‐2000 and 2001‐2004) over which CAS were progressively harmonized with IFRS.

Design/methodology/approach

Using data for 86 Chinese listed companies which issued both A‐ and B‐shares, the authors employ the price model to test for the association between CAS‐based and IFRS‐based accounting information, and A‐share and B‐share prices. The J‐test was employed to determine the relative value relevance of the information based on the two sets of accounting standards.

Findings

Overall, the authors find that for both the A‐share and B‐share markets, both CAS‐based and IFRS‐based accounting information are value relevant, but IFRS‐based information is more value relevant than the CAS‐based information. However, the magnitude of the differences between the explanatory powers of the CAS‐ and IFRS‐based accounting information narrowed significantly in the 2001‐2004 period in both the A‐share and B‐share markets. The results are robust to the deflator used and the stock exchange on which the companies are listed.

Practical implications

The results have implications for China and other transitional economies attempting to integrate IFRS with a uniform accounting system.

Originality/value

The paper provides the first comprehensive empirical evidence as to whether or not the progressive harmonization of CAS with IFRS improved the value relevance of CAS‐based accounting in China and contributes to the debate on the (ir)relevance of IFRS in emerging and transitional economies.

Book part
Publication date: 7 January 2015

Abstract

Details

Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
Type: Book
ISBN: 978-1-78350-898-3

Open Access
Article
Publication date: 24 November 2022

Zhou Shi, Jiachang Gu, Yongcong Zhou and Ying Zhang

This study aims to research the development trend, research status, research results and existing problems of the steel–concrete composite joint of railway long-span hybrid girder…

Abstract

Purpose

This study aims to research the development trend, research status, research results and existing problems of the steel–concrete composite joint of railway long-span hybrid girder cable-stayed bridge.

Design/methodology/approach

Based on the investigation and analysis of the development history, structure form, structural parameters, stress characteristics, shear connector stress state, force transmission mechanism, and fatigue performance, aiming at the steel–concrete composite joint of railway long-span hybrid girder cable-stayed bridge, the development trend, research status, research results and existing problems are expounded.

Findings

The shear-compression composite joint has become the main form in practice, featuring shortened length and simplified structure. The length of composite joints between 1.5 and 3.0 m has no significant effect on the stress and force transmission laws of the main girder. The reasonable thickness of the bearing plate is 40–70 mm. The calculation theory and simplified calculation formula of the overall bearing capacity, the nonuniformity and distribution laws of the shear connector, the force transferring ratio of steel and concrete components, the fatigue failure mechanism and structural parameters effects are the focus of the research study.

Originality/value

This study puts forward some suggestions and prospects for the structural design and theoretical research of the steel–concrete composite joint of railway long-span hybrid girder cable-stayed bridge.

Details

Railway Sciences, vol. 1 no. 2
Type: Research Article
ISSN: 2755-0907

Keywords

Book part
Publication date: 25 October 2014

Diego Quer-Ramón, Enrique Claver-Cortés and Laura Rienda-García

Since the beginning of the 21st century, China’s outward foreign direct investment (OFDI) is growing steadily and Chinese multinationals (MNCs) are playing an increasingly…

Abstract

Purpose

Since the beginning of the 21st century, China’s outward foreign direct investment (OFDI) is growing steadily and Chinese multinationals (MNCs) are playing an increasingly important role in the global economy. Thus, the number of papers focusing on China’s OFDI and Chinese MNCs has been increasing during the last years. The aim of this chapter is to carry out a review of the empirical papers dealing with Chinese MNCs published between 2002 and 2012 in high-impact international business and management journals.

Design/methodology/approach

This chapter reviews 43 empirical papers focusing on Chinese MNCs that were published in nine major scholarly journals between 2002 and 2012.

Findings

We report individual and institutional contributions, the theories and methods used, the research topics, and the main findings. We also discuss implications for future research.

Originality/value

Some previous literature reviews have dealt with research on China’s OFDI and Chinese MNCs. Nevertheless, none of the earlier reviews dealt specifically with empirical papers; neither did they provide an analysis of both individual and institutional contributions.

Details

Multinational Enterprises, Markets and Institutional Diversity
Type: Book
ISBN: 978-1-78441-421-4

Keywords

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