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Purpose This paper aims to make a call for the establishment of a new research journal: a likely title for which would be Chinese Public Management. The background to this is clearly set out here for posterity’s sake. The review of selected papers unveils an emerging trend amongst Chinese researchers for undertaking deeper, cluster-based analyses. See, for example, the insights presented in this issue concerning competitiveness in China’s automobile industry.Design/methodology/approach A diary-like account has been made of the series of recent events that sparked the author’s interest in creating a journal to be known as Chinese Public Management. Why is there currently this focus on empirical research for public policy? From the author’s five years’ work for a serial visiting professorship across China, he has found that there are now well-established, substantial databases dedicated to the subject. Even more importantly – as this paper illustrates – a growing community of scholars has become keen to embark upon an in-depth, quantitative research. Perhaps, for the new journal, we would need an editor concentrating specifically on databases. Furthermore, undertaking scholarly work that is still of practical relevance for guiding authorities in their formulations of public policy will add a whole new dimension to the available research.Findings There is scope for a new endeavor that documents management research within the public sector in China. This may be seen as a sister journal for “Chinese Management Studies” that focuses on the other, much larger Chinese sector, that is, governmental organizations.Originality/value This paper documents the emergence of the necessity for a new journal about management in China. [ABSTRACT FROM AUTHOR]

The global rise of China in the last three decades has reshuffled power dynamics in the global economy, including the global balance of power in employment relations. Since 2000, global FDI inflows into China have more than quadrupled, but also, something less noticed by research, China's FDI outflows have increased more than hundredfold, and by 2015 had overtaken the inward flows (UNCTAD data). [Extracted from the article]

Green credit is changing industrial structure and corporate behavior, but little attention has been paid to the relationship between green credit and corporate cash management behavior. Based on the typical fact that the allocation of traditional bank credit funds is biased towards heavily polluting industries and the exogenous impact event of green credit policy, this paper takes A-share listed companies in China's capital market from 2008 to 2015 as samples, and uses the DID model to investigate the impact of green credit policy on excess cash holdings of heavily polluting enterprises. The findings indicate that the green credit policy has reduced the excessive cash holdings of heavily polluting enterprises, suggesting that it can correct the issue and align their cash holdings with the requirements of normal production and operations. The mechanism test demonstrates that the green credit policy can alleviate agency conflicts and influence enterprise cash holdings. Moreover, a cross-sectional investigation reveals that the inhibitory effect of the green credit policy on cash holdings is more pronounced in large-scale and state-owned enterprises compared to small-scale and non-state-owned enterprises. Finally, an analysis of the economic consequences reveals that the green credit policy indirectly enhances corporate value by reducing excessive cash holdings. Based on this, banks and financial institutions continue to treat the credit granting of heavily polluting enterprises cautiously, optimize the structure of green financial products, fully consider the different types and nature of customers, and develop differentiated lending conditions and diversified evaluation mechanisms. This paper has enriched the research on the economic consequences of green credit and the influencing factors of corporate cash holdings, and provided policy enlightenment for regulators and listed companies to correctly understand and make full use of green credit policies to keep corporate cash stable through the crisis. [ABSTRACT FROM AUTHOR]

Nowadays, digital transformation has become an urgent strategic task for traditional commercial banks. Due to the lack of measurement of banks' digital transformation, whether digital transformation could enhance the competitiveness of banks is still inconclusive. In this paper, we construct an index system to measure digital transformation of banks from three dimensions: strategy transformation, business transformation and management transformation. Using data from Chinese commercial banks, this paper measures the progress of digital transformation of banks in China. The empirical results show that digital transformation can improve bank performance, reduce the negative impact of new technology entrants, and promote the exit of offline channels. [ABSTRACT FROM AUTHOR]

This paper examines the impact of institutional pressure (IP), top management support (TMS), green supply chain management practices (GSCM), and supply chain competitive advantage (SCCA) on corporate environmental performance (EP). We also analyze the mediation effect of GSCM on the interplay between TMS and EP. Additionally, the paper also provides an analysis of the moderating role of SCCA between IP and EP. To attain the objective of this research, we assembled data from 710 business entities within the Shaanxi province of China utilizing a survey design approach. The structural equation model (SEM) was applied to test and assess the hypothetical outline. The study outcomes empirically show that TMS, GSCM, and SCCA positively and significantly impact EP. Interestingly, our study found an insignificant association between IP and EP. The study's results also demonstrate that IP directly relates to top management support. Moreover, the study's empirical findings reveal that GSCM positively mediates IP and EP. The study findings show that SCCA shapes IP and EP's connection. Accordingly, the practical implications of our study's findings suggest that business managers, investors, and government agencies must know the importance of adopting sustainable practices within the supply chain. Business managers must take action to integrate environmental criteria into supplier selection, evaluate suppliers' EP, and collaborate with eco‐friendly suppliers. Hence, government agencies, stakeholders, and business managers can use this information to shape regulations and policies that encourage businesses to adopt sustainable supply chain practices. Offering incentives such as tax benefits or grants for sustainability initiatives can also promote adoption. The study recommends that a business culture that targets improving EP due to IP and top management support is essential in achieving GSCM practices, thereby promising competitive advantage. [ABSTRACT FROM AUTHOR]

Using textual analysis, this paper divides green finance into green initiatives and green business activities. The former discusses whether environmental initiatives shall be signed, while the latter explores whether various emerging green commodities and services are provided. This paper investigates the influence of corporate size, the degree of internationalization, profits and competitiveness on the engagement degree of green finance, according to data collected from 410 Chinese listed companies on the Shanghai Stock Exchange. The results show that corporate size exerts a positive influence on green initiatives, and that the degree of internationalization, profits and corporate competitiveness of an enterprise each have a significant effect on green business activities. In addition, profits have a negative influence on green business activities. This paper provides insights and suggestions for developing green business activities in China. [ABSTRACT FROM AUTHOR]

Purpose: A corporate university is a knowledge management institution established within an enterprise. The purpose of this paper is to investigate the evolution of knowledge activities of corporate university and their relationship, particularly the role of networking in the knowledge management. Design/methodology/approach: Haier, which had the earliest Chinese corporate university in the science and technology manufacturing industry, was employed as a case study. Data were collected by interviews and through consulting the documents of Haier's corporate university. Grounded theory was used for data analysis. Findings: The paper finds that corporate universities are engaged in three kinds of activities, namely, enterprise operational knowledge transfer, networking activities and scientific and technological activities. There is a dynamic circular relationship among these three kinds of activities, which form a "figure of eight" cycle model. Networking activities are the hub between enterprise operational knowledge transfer and scientific and technological activities. There is a two-way integration of enterprise operational knowledge transfer and science and technological activities via networking activities. Networking activities, thus, play a key role in the development of corporate universities into knowledge management centers. The scope of the key activities of corporate universities is dynamic and expanding. The double circulation effect among key activities in corporate universities has strengthened over time. Originality/value: By investigating the dynamic nature of the activities of corporate universities, particularly the role of networking in knowledge management, this research enriches the study of the knowledge management of corporate universities. [ABSTRACT FROM AUTHOR]

This paper focuses on the earnings management and the culture of China Time‐honoured Brand. It shows that the accrual earnings management and real earnings management of China Time‐honoured Brand are significantly lower than other enterprises. The transmission mechanism between culture and corporate earnings management comes from the executives' culture infiltration. Property rights and incentive compatibility have significant moderating effect on the relationship between China Time‐honoured Brand and earnings management. From the quantitative point of view, this paper supplements the function of China Time‐honoured Brand culture in overcoming the problem of corporate information distortion and points out also the transmission mechanism and adjustment factors. On the one hand, it helps to deepen the understanding of the cultural factor and corporate financial behaviour, and on the other hand, it provides the direct evidence about the influence of Chinese excellent traditional culture to the small companies. The article helps to understand the relationship between traditional culture, corporate culture and corporate financial behaviour and its mechanism of action, which has an important practical significance. [ABSTRACT FROM AUTHOR]

With the development of non-performing assets market and the requirement of maintaining national financial security and stability, asset management corporations (AMC) have set up in recent years, facing the dilemma of governance reform and competitiveness improvement. This paper puts forward the Governance-Performance-Competitiveness theory of asset management corporations, and constructs the comprehensive competitiveness evaluation index system of based on internal and external governance mechanisms, and studies the factors and degrees of internal and external governance affecting competitiveness by combining principal component analysis method and grey correlation analysis method. The empirical results show that the asset scale and profitability of asset management corporations directly determine their competitiveness level to a large extent, and the correlation between external governance mechanism and competitiveness is stronger than that of internal governance mechanism. Clustering and grouping are conducted based on the size of competitiveness, and China's local asset management corporation system presents a diamond structure. China's local financial asset management corporations should strengthen the top-level design of internal governance, attach importance to external governance, expand and strengthen the asset scale, and carry out full-chains business while implementing a differentiated development model to achieve sustainable development when adhering to the principal business of non-performing assets. [ABSTRACT FROM AUTHOR]

Based on the 411 key research papers published in CNKI database from 1994 to 2021, the published works, research institutions and research strengths, journal sources, high frequency co-cited literature and classical literature contents in the field of margin trading in China were systematically analyzed. Employing the CiteSpace software to draw a knowledge map, the evolution process, research frontiers and trends of domestic margin trading research hotspots were summarized. The results show that the overall number of research papers and their cyclical fluctuation in the domestic margin trading field are subject to the expansion policies. Fudan University, Nanjing University, etc. as the main research institutions had made the biggest contributions; researches concerning the stock price volatility and pricing efficiency by Chu Jian, Li Zhisheng and other scholars had become high frequency cited results in this field. The research process in the field of margin trading were divided into five stages: germination, start, landing, development and maturity. The research hotspots were mainly concentrated on five aspects: market impacts relationship, corporate decision-making and management, stakeholder influence, R&D investment relationship and business theory improvement, which can provide a frame of reference for scholars studying margin trading business. [ABSTRACT FROM AUTHOR]

Economic expansion has caused increasingly serious land resource problems, and the decoupling of urban industrial land expansion from economic development has become a big topic for intensive development. The current research has mainly concerned industrial land efficiency, a single, static indicator, compared to a decoupling model, which takes into account two variables and gives a full expression of the spatio-temporal dynamic characteristics. However, little attention has been paid to the relationship between industrial land expansion and economic development in China from the perspective of decoupling. Based on a combination of Tapio's decoupling model and spatial analysis methods, this paper investigates the decoupling relationship between industrial land expansion and economic development in Chinese cities from 2010 to 2019. On that basis, we divided the study area into three policy zones and made differentiated policy recommendations. In addition, based on the decoupling model, we obtained the decoupling indices of the cities and grouped the cities into eight decoupling types. After the spatial autocorrelation analysis, we further verified the spillover effect of decoupling with the results of urban spatial differentiation. This paper draws the following conclusions: (1) Urban industrial land expansion and economic development exhibit marked and increasingly significant spatial heterogeneity and agglomeration. (2) Industry and economy are in weak decoupling in most cities, but there are a growing number of cities in negative decoupling. (3) Decoupled cities are shifting from the southeast coast to the middle and lower reaches of the Yellow River and Yangtze River, while negatively decoupled cities keep spreading from northeast and south China to their periphery, with clear signs of re-coupling. (4) It is necessary to develop urban industrial land supply and supervision policies according to local actuality and to implement differentiated control of industrial land for cities and industrial sectors with different decoupling types. To some extent, this paper reveals the evolution dynamics, performances, and strategies of industrial land, providing a decision basis for industrial land management policies and industrial planning in China and other countries at similar stages. [ABSTRACT FROM AUTHOR]

As China's economic level and industrial volume continue to develop and expand, the traditional methods of business management and resource scheduling demonstrate significant limitations and misalignments with China's daily economic activities. Traditional industrial and commercial management resource scheduling is highly reliant on manual labor. When confronted with the requirements of large-scale project management, the pure manual mode cannot track the real-time progress of the project flexibly, effectively, and in a timely manner, resulting in the inability to complete the corresponding resource-scheduling work efficiently, which will affect the overall operation progress of the project. Deep neural networks have a high-application potential for solving extremely complex and highly nonlinear optimization problems. Artificial intelligence and deep learning research have advanced at a rapid pace over the past few decades, thanks to the efforts of numerous researchers. Combined with GPU technology, the deep learning framework can provide an extremely complex optimization problem with a practical and feasible optimization scheme and corresponding solution path in a very short amount of time. Therefore, this paper explores the potential application of deep learning technology to industrial and commercial resource-scheduling management. By analyzing the benefits of deep learning technology and the bottleneck issues of existing industrial and commercial resource scheduling, a real-time optimized industrial and commercial resource-scheduling model based on deep learning technology is developed. The model is evaluated using the respective data set. The test results demonstrate that the resource-scheduling model proposed in this paper has strong real-time and high-operation efficiency and can assist engineers in completing the corresponding resource-scheduling tasks. [ABSTRACT FROM AUTHOR]

With the continuous development of information technology, China has officially entered into the era of big data, the enterprise business management has realized intelligent business management based on information technology, and the arrival of the era of big data has to some extent reduced its management and risk costs and improved its work efficiency and economic benefits, but at the same time, it also faces a series of challenges, such as with the continuous expansion of business scope. As the business scope continues to expand, its current management model cannot meet the development needs. The integration of artificial intelligence technology and enterprise business management has become the main trend of future development. The application of big data technology to corporate business management enables the production of products and the creation of product value in the direction of socialization, increases the mutual influence between companies and consumers, and enhances the fairness, openness, and justice between corporate development and consumer activities. In this paper, after a detailed understanding of the current situation of the combination of artificial intelligence technology and enterprise business management, we focus on the application path of artificial intelligence technology in enterprise business management and finally elaborate the future development direction of artificial intelligence technology in the field of enterprise business management, hoping to further deepen the relevant personnel's understanding of artificial intelligence. Analyzing the current situation of business management development in China, this paper proposes applying big data technology and artificial intelligence technology to enterprise business management work and proposes a new model to bring new development opportunities and development directions for enterprise business management work. The big data technology proposed in this paper is based on cloud platform services, while artificial intelligence based on neural network is embedded in the cloud platform for enterprise business management services. [ABSTRACT FROM AUTHOR]

The modern stage of economic growth is accompanied by sophisticated, multifaceted, and diverse processes, including globalization, the evolution of a new technological paradigm, the growing scarcity of available resources, and changing consumer demands and preferences. In this context, the ability of businesses to quickly and adequately adapt to changes, induced by the external environment, is crucial to their long‐term success. Awareness of these circumstances has led to increased research interest to the issues of managing the adaptability of businesses. The paper quantifies the major dependencies and controversies between the adaptability assessment methods and strategic development of entrepreneurship. The research findings provide an understanding of the overall trend of adaptability management and its impact on the business performance and management strategies that can be used to increase resistance to the extrinsic factors. The main methods of analysis include matrix‐based approaches to selecting the best strategic decisions. A methodical approach was proposed for a reasoned choice of retailers' strategic adaptation areas, which makes it possible to determine the optimal type of adaptation strategy and opens opportunities for determining the company's strategic pathway in its adaptation context. This paper addresses the current market‐driven settings of economic management and the issues of managing the retailers' adaptability in China, as well as the need to change the methods of their strategic management in order to develop a strong competitive position in today's fast‐paced environment and promote economic growth. The research findings can be applied in various types of businesses, regardless of the scale thereof. [ABSTRACT FROM AUTHOR]

As the Environmental Protection Law was revised and media public opinion supervise them, enterprises need to not only undertake more environmental protection responsibilities but also alleviate the contradiction between development and environment. By applying a multiple regression model, this paper studies the impact of air pollution on the management behavior of enterprises using the panel data of China's A-share polluting enterprises listed in the Shanghai and Shenzhen stock markets between 2014 and 2019. The results of this study are as follows: First, air pollution produces a positive impact on the behavior of corporate green management. Second, media reports have brought more attention to corporate pollution and increased the positive impact of air pollution on corporate green management efforts. By further considering the internal and external heterogeneity of enterprises, the impact of air pollution on corporate green management varies when the degree of enterprise pollution and the degree of local governance differ. Moreover, this paper highlights the fact that air pollution can play a significant role in corporate green management, while media attention, as a third party, plays a regulating role in environmental supervision. This provides suggestions for strengthening green management behavior of enterprises and building comprehensive environmental supervision system. [ABSTRACT FROM AUTHOR]

To promote the integration of the information industry, chain is of great significance for enterprises to improve quality, efficiency cost reduction and high-quality industry development. In this paper, based on the data envelopment analysis method, the efficiency measurement models of series structure, parallel structure and hybrid structure industrial chain are constructed under two different scenarios of central decision-making mechanism and decentralized decision-making mechanism. By quantifying the input and output resources that is in each link of the information industry chain integration process, measuring the input and output efficiency under different industrial chain integration structure; comparing and analyzing the integration efficiency of different regions, different links, discussing the cause of the differences in the integration efficiency of industry chain; thus, providing policy recommendations for the efficiency of industrial chain integration. In addition, taking the actual situation of two industrial parks with the main characteristics of carbon emission in a city of China as an example, the paper analyzes the difference of the integration efficiency of the information industry chain between the two parks. The empirical analysis shows that the information industry chain integration efficiency measurement model based on data envelope analysis theory is feasible and effective. It can not only measure the industry chain efficiency as a whole but also compare and analyze the integration efficiency of enterprises in different links of the industry chain. [ABSTRACT FROM AUTHOR]

This paper investigates whether institutional investors obtain increased profits when they are diligent in site visit and is based on research on fund management corporations in China and their fund performance. We use two methods: one compares the fund performance difference between two adjacent quintiles sorted by fund size, and the other constructs regression model. Our sample consists of the site visit information of 58 fund corporations from 2010 to 2016. After conducting an ordinary least square(OLS) regression, we find that the more frequent fund corporations site visits lead to better fund performance, and that is more evident for moderate‐sized fund corporations. The results suggest that institutional investors obtain increased profit when they are diligent. The statement "more pay, more gain" is evident for fund management corporations during the growth period. For slightly larger and smaller‐sized fund management corporations, the statement "more pay, more gain" motivates fund management corporations to conduct visits. However, more frequent visits are not beneficial. [ABSTRACT FROM AUTHOR]

China is embarking on a new journey to build a comprehensive socialist modern state in the new era. Modernization of agriculture and forestry is the basis of agricultural modernization, but China's traditional agriculture and forestry industry are facing a more serious crisis of independent research and innovation. As the listed agroforestry companies are directly facing the demands of the market, it becomes essential to study the technological innovation of listed agroforestry companies. Therefore, this paper investigates the relationship between R&D innovation, corporate management, supply chain management, growth capacity, debt servicing capacity, and corporate performance of listed agroforestry companies. Based on the annual panel data of agroforestry listed companies in the CSMAR database from 2010–2021, the empirical study was conducted using panel PVAR models, OLS, 2SLS, LIML, and GMM estimation. The findings show that: (1) Granger causes affecting the supply chain management of listed companies in agroforestry are corporate management, debt servicing capacity, and growth capacity. Granger causes affecting the debt servicing capacity of listed companies in the agroforestry industry are R&D innovation, growth capacity, and corporate performance. Among them, there is a causal influence relationship between debt servicing capacity and corporate performance. (2) R&D innovation, corporate management, supply chain management, growth capacity, debt servicing capacity, and corporate performance contribute the most to its own impulse response, with an average contribution of 87.4%, 81.8%, 86.9%, 96.9%, 86.5%, and 94.7%, respectively. Compared to the other variables, the impulse response contribution of debt servicing capacity to corporate performance was the largest. (3) When supply chain management and growth capability play a fully mediating role, there is a significant positive effect of R&D innovation on corporate performance. Finally, we offer some policy recommendations and suggestions to the Chinese government, as well as some suggestions on how Chinese-listed companies in the agroforestry industry can improve their corporate performance. This paper provides a Chinese case study on the corporate performance of listed companies in the global agroforestry industry. [ABSTRACT FROM AUTHOR]

The commercial space industry seems to draw worldwide attention in the recent two decades to respond to the increasingly broad market demand. Compared with Western countries, the development of China's commercial space industry is still in its infancy and faces many daunting challenges. Few studies have considered the dual perspective of government and market of commercial space industry in China. Aiming at exploring the influencing factors and future directions of the development of China's commercial space industry, this paper proposed the theoretical analysis framework consisting of Policy, Innovation and Economics, and conducted a synergistic analysis of government and market in China's commercial space industry. Specifically, based on the interview data, assisted by a machine learning approach, we have conducted an industry analysis of the influencing factors of commercial space in China. The results show that China's commercial space industry is rapidly developing with many characteristics. Specifically, at present, there is a lack of specific and operational policies at the implementation level. Despite limited disruptive innovation, commercial space companies have achieved breakthroughs in many key areas. The overall industry is exploring more stable and sustainable profit models. The findings of this study contribute to the topic of industry development in business management literature by underpinning the policy discussion, technological analysis and direction for the future development of China's commercial space industry. The industry practitioners may also benefit from the practices that were discussed in this research. [ABSTRACT FROM AUTHOR]

Using the sample data of 1isted firms in coastal region of China in 2010-2017, correlation analysis, paired test and the multiple regression analysis method, this paper studies the impact of connected transactions on asset injection of targeted additional shares issuance, and changes of connected transactions on changes of business management efficiency. The results show that: (1)Companies with more connected transactions are inclined to carry out asset injection by targeted additional shares issuance of new shares. (2)Connected transactions significantly decrease after the private placement.(3)Reduce of connected transactions can improve management efficiency after the targeted additional shares issuance. [ABSTRACT FROM AUTHOR]

Under the background that China puts forth the goals of "Emission Peak" and "Carbon Neutrality", heavily polluting corporations as the main source of carbon emissions, whether the restriction of carbon emission disclosure could promote the transformation and upgrading of heavily polluting corporations to raise their value, is a problem worthy of in-depth study. This paper selected listed companies in heavily pollution industries from 2009 to 2019 as the research samples, and analyzed the impact of carbon emission disclosure on short-term and long-term performance based on the perspective of ownership structure heterogeneity. This paper also discussed the moderating effect of carbon emission disclosure on state-owned enterprises and private enterprises taking into account government environmental regulations, media evaluation, and corporate image management based on the Gatekeeper Theory. Firstly, this paper found that in the short term, the improvement of carbon emission disclosure level will inhibit the value growth of enterprises in the initial stage, but will promote the value growth to a certain extent. In the long run, carbon emission disclosure plays a positive role in promoting enterprise value. Secondly, the government environmental regulation, media evaluation, and corporate image management produced different moderating effects under the difference in ownership structure. For state-owned enterprises, the higher the level of government environmental regulations and media evaluation, the more significant is the short-term and long-term value effect. While the higher the level of corporate image management, the more significant is the short-term value effect, however, the long-term value effect is not significant. For private enterprises, government environmental regulations, media evaluation, and corporate image management have no significant moderating effects. Based on the above findings, this paper presents countermeasures and suggestions for the high-quality development of enterprises from the perspectives of government management and enterprise operations. [ABSTRACT FROM AUTHOR]

(1) Background: Accurate measurement of the matching relationship between urban industrial land change and economic growth is of great value for industrialized and re-industrialized countries to perform land resource management in territorial spatial planning. (2) Methods: Based on the combination of the Boston Consulting Group matrix, Geodetector, and decoupling model, we constructed a new method integrating "model evolution + driving mechanism + performance evaluation + policy design" in this paper, and conducted an empirical study on the economic value of urban industrial land management in the Yangtze River Delta. (3) Results: The evolution modes of urban industrial land in the Yangtze River Delta are divided into four types: stars, cows, dogs, and question, distributed in structures ranging from an "olive" shape to a "pyramid" shape, with high spatial heterogeneity and agglomeration and low autocorrelation. The government demand led by driving economic growth and making large cities bigger is the key factor driving the change in urban industrial land and the influence of transportation infrastructure and the business environment has remained stable for a long time. The mechanisms of industrialization, globalization, and innovation are becoming increasingly complicated. Industrial land change and value-added growth in most cities have long been in a state of strong and weak decoupling, with progressive decoupling occurring alongside the unchanged stage and regressive decoupling. The government outperforms the market in terms of urban industrial land management, and the degradation of the synergy between urban industrial land and corporate assets emerges as a new threat to sustainable and high-quality development of the region. (4) Conclusions: This paper establishes a technical framework for zoning management and classification governance of urban industrial land to divide the Yangtze River Delta into reduction-oriented transformation policy zoning, incremental high-quality development zoning, incremental synchronous growth zoning, and reduction and upgrading development zoning. It also proposes an adaptive land supply governance strategy for quantitative and qualitative control, providing a basis for territorial spatial planning and land resource management. [ABSTRACT FROM AUTHOR]

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This paper contributes to the research of consumer nationalism by examining the meaning of corporate country-of-origin as a product of communication, rather than individual perception. The paper focuses in particular on the Japanese electronic and auto companies in China. Using frame analysis to analyze data from the Chinese social media platform of Weibo, it identifies four overall frames from the interaction among the Chinese government, the companies, and the public. The coexisting frames of Foe, Friend, Power, and Reason simultaneously shape the meaning of Japanese-ness, which affords practical implications to corporations' management of their perceived nationality. [ABSTRACT FROM AUTHOR]

With the increasing rise of market mechanism and corporate strategic management theory, many companies, especially listed companies, take diversification as their basic strategy. As the main source of power to promote the rapid development of China's economy, listed companies have also changed the way of China's economic development. It increases the speed of economic development, improves the level of economic technology, and accelerates the process of economic internationalization. Any economic behavior of an enterprise involves risks. As the development plan to mobilize the overall interests of the enterprise, the strategy will definitely involve the long-term development direction of the enterprise. Enterprise strategic deployments to strategic managements are affected by risk control elements. Strategic risk, as an unavoidable practical problem for enterprises, must be managed. Managing strategic risk is the key to effectively evaluate the management and control system. In order to solve this problem, this paper introduces a clustering algorithm, classifies the strategic risk of diversification, and analyzes its causes. For an in-depth analysis of the risks that diversification will face, this paper selects the case of the enterprise's diversification development to carry out the research. It conducts in-depth analysis and research on its basic situation, diversification strategy, dilemma, and behavior. The experimental results show that the financial leverage coefficients of the company in the four quarters are 24.64, 3.93, 104.71, and 6.59 respectively. From the numerical value, it can be concluded that the enterprise is in a high-risk state and the strategic risk status of the company can be accurately judged. [ABSTRACT FROM AUTHOR]

Management scholars in the West engage in a variety of work that tends to divide between scholarly research and practical endeavors. The schism has not historically existed in China and the East, where scholarship and practice are by tradition regarded as an integrated whole. This paper seeks to narrow the gulf by exploring the conception of management scholarship in the global context, a concern that goes to the heart of what an academic career in management means today, and how scholars may contribute to research and the profession in general. This paper conveys lessons and insights from my three decades of scholarly work developing competitive dynamics and ambicultural management as distinctive research domains, as well as academic and business ventures I have founded to support my research. All these entrepreneurial undertakings are grounded in an expansive, integrated “Chinese” view of management scholarship. Academics seeking to explore synergies between scholarship and practice and to achieve a balanced career anchored in research may find that my entrepreneurial efforts to integrate scholarly and practical ventures offer a useful guide. [ABSTRACT FROM AUTHOR]

With the development of the aging structure of the social population, ensuring the survival rights and interests of the elderly group and realizing the cultivation of the elderly are important issues that need to be solved urgently for the sake of social development. In recent years, the development of apartment industry for the elderly has provided new ideas and experience for the development of the pension system. However, at present, the development of elderly apartments in China is still in the initial stage, and there are many deficiencies to be solved. Therefore, this paper puts forward the business model and management decision-making method of comprehensive apartments for the elderly, so as to provide scientific and reasonable decision-making reference for the development of comprehensive apartments for the elderly. This paper evaluates the different combinations of operation and management decision-making modes of comprehensive old-age apartments through fuzzy set pair and fuzzy analytic hierarchy process. The experimental results show that the financing mode of comprehensive old-age apartments has a great impact on its operation and management decision-making. Through the corresponding screening and testing, among the five qualified old-age apartment combination modes and private nonenterprise team operation and management modes, financial fund policy capital combination mode is the best choice. [ABSTRACT FROM AUTHOR]

This paper investigates the effect of split-share structure reform on the dynamics between executive compensation and firm performance for Chinese public firms. Using panel data analysis and a dynamic GMM model, it reveals that the split-share structure reform has positive impacts on management compensation and firm performance. The reform results in significant liquidity and control effects on executive compensation shown by increases in market capitalization and decreases in state ownership of the firms. The results generally support the principles of agency theory and confirm the existence of performance-based pay scheme in Chinese public firms. However, evidence also demonstrates that Chinese management compensation practices may emphasize relation-based contracts rather than market-based contracts. This finding implies that government officials or corporate board members may ensure efficient incentives in situations involving weak corporate governance. The findings have important implications for investors, board members, and policy makers who wish to understand the lexicon of political science in emerging markets. [ABSTRACT FROM AUTHOR]

As a representative industry of agricultural product quality and safety, food is an important cornerstone of stable social development and international status. However, frequent food quality and safety incidents reveal the complexity and difficulty of governance. Therefore, it is urgent to treat and solve food quality and safety problems through comprehensive, multi-level and multi perspective research. Through the research on the current situation of food quality and safety in China, this paper puts forward the perspective of food quality and safety management based on the theory of industrial agglomeration, clarifies the technical route of this paper, constructs two theoretical models of enterprise and government, and expounds the internal mechanism of the model. Finally, according to the conclusion of the theoretical model, the realization path of food quality and safety management based on industrial agglomeration theory is proposed. [ABSTRACT FROM AUTHOR]

Based on the viewpoint of the establishment of an additional management consulting company in an accounting firm, as well as the allied management consulting business and operations between the two accounting firms and management consulting companies, this paper discusses the key factors affecting management consulting business performance and then develops and empirically analyzes three regression models of management consulting business performance to conduct empirical analysis. It is found that the two models of the annual revenues and operating profits of management consulting companies show consistent results. When an accounting firm has the behavior of engaging in work in China and applying e-commerce in operation, and when the salary percentage of senior employees, percentage of management consultants, percentage of CPA-qualified employees, professionalism of employees, and concentration of business markets are all higher, positive benefits can arise for the management consulting companies, which can also help the allied management consulting business performance of the accounting firm and management consulting company. In addition, when the percentages of management consultants and CPA-qualified employees in the accounting firm are higher, a positive influence on the allied management consulting business performance of the accounting firm and management consulting company can be achieved. In terms of the control variables, there is no significant influence on the firm scale of the operating profits of management consulting companies, and the other control variables based on the three management consulting business models have a significant positive influence; i.e., the longer the history of the management consulting company, the bigger the scale of the accounting firm, and the better the management consulting business performance. It is expected that the results can provide a reference for the operational management of the consulting market, as well as the planning of future development strategies for managers of accounting firms. The results could help enable accounting firms to break through operational bottlenecks, strengthen competitive advantages, and improve the operational performance of accounting firms and management consulting companies in a highly competitive traditional auditing and tax business market. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to examine the extent to which theory-driven supply chain management (SCM) research is of practical relevance. It does this on the basis of empirical research in China.Design/methodology/approach A two-pronged approach was adopted. First, 57 theory-driven SCM studies based in China published in ten leading journals between 2006 and 2015 were surveyed. Second, a questionnaire survey of Chinese managers identified their practical concerns and assessed their alignment with the content of the academic papers.Findings Some academic research on SCM does probe industry-relevant problems. From an academic perspective, this confirms that theory-driven SCM research can be of practical value. Overall, however, the survey found that much of the SCM research works do not translate into actionable knowledge for practitioners. Academic research in this field could pursue a more pragmatic path and enhance its practical utility. Two critical components of this path, "practical observation" and "practical verification," are highlighted.Research limitations/implications As the literature review was confined to ten leading journals, relevant papers in other journals were possibly excluded. The research was confined to China and so the results are not necessarily generalizable to other countries.Practical implications Chinese academics and practitioners could collaborate in defining research agendas and directions. This would help researchers direct their theory building to issues of relevance to business.Originality/value To the best of the authors' knowledge, this is the first study to investigate the relevance of theory-driven SCM research from academic and practitioner perspectives in China. It shows how this research might have greater impact on business practice. [ABSTRACT FROM AUTHOR]

With the international development of China's economy, there is an increasing demand for complex talents who are proficient in English and familiar with business operation and management of enterprises. However, it is worth exploring how to explore a proven teaching quality monitoring model for business English (BE) majors. The evaluation system of business English classroom teaching quality should not focus on the effect of teachers' "teaching," but on students' "learning" experience and the effect of "learning." English teaching should take into account the actual situation of students, especially that some students have a poor English foundation and insufficient understanding of English learning. They can improve their English cultural literacy and enhance their intercultural communication skills from learning English. Therefore, when evaluating teaching quality, indicators such as teaching methods and learning strategies should be introduced and emphasis should be placed on motivating students' learning attitudes, emotions, awareness, and experiences to promote cooperative inquiry learning. In this paper, we propose an improved DA-BP algorithm to measure the teaching quality of BE, which has achieved good evaluation results with an accuracy rate of 93%, enriched the content of business English classroom teaching and cultivated more comprehensive and better composite talents for the society. [ABSTRACT FROM AUTHOR]

Information availability, firm performance, idiosyncratic volatility and bankruptcy-risk vary across the Corporate Life Cycle (CLC) stages. The purpose of this paper is to examine whether CLC stages explain firm's propensity to engage in both accrual base and real earning management practices in the context of China. Panel data of 3250 non-financial Chinese listed firms spanning from 2009 to 2018 is used to investigate the proposed relationship. CLC stages were captured through Dickinson's model, while earnings management is measured by employing both techniques, i.e., accruals-base earnings management and real earnings management. The data were analyzed through Panel data fixed-effects and random-effects techniques. Results reveal that, when compared to shakeout phase, managers' response to use both earnings management practices is significantly higher during introduction and decline phases, and lower during growth and mature stages of CLC. It suggests that introductory and later-staged firms distort their factual financial information from creditors to obtain loans without strict debt covenants. Our results are robust to alternate measures and specifications. The core contribution of this research is to add a fresh perspective to the CLC research by uncovering its imperative role in influencing the earning management behavior of corporate managers. [ABSTRACT FROM AUTHOR]

Overseas Chinese scholars play an important role in the field of management and organization studies. In this paper, we summarize high impact strategy research to rank overseas Chinese scholars' productivity in the field of strategic management based on papers published between 1991 and 2011 in the top 24 business journals defined by the University of Texas at Dallas and three additional journals with an expressed mission of publishing and developing research focused upon China and the Asia Pacific region. The top three most productive scholars are: Yadong Luo, Mike W. Peng, and Ming-Jer Chen, and the top three most cited scholars are: Mike W. Peng, Yadong Luo, and Ming-Jer Chen for the examined time period. [ABSTRACT FROM AUTHOR]

Classification of operating performance of the enterprises is not only a hot issue emphasized by the management, but it is an important reference for investors too in their decision-making. Generally speaking, when predicting or analyzing business performance classification, most researchers adopt corporate financial early warning or credit-rating models, which pretty much use previous data and facts. Therefore, this paper brings about an alternative method to discriminate between excellent and poor business management, so as to take preventive measures prior to business crisis or bankruptcy. We collected the financial reports and financial ratios from the listed firms in mainland China and Taiwan as our samples to build up four kinds of forecasting models for business performance. The empirical results show that the hybrid model provides better classification forecasting capability than the other models, while the ANFIS model adjusted by genetic algorithm could effectively enhance the classification forecasting capability. [ABSTRACT FROM AUTHOR]

Purpose: Because corporate social responsibility (CSR) reports in China are surging in quantity but are low in quality, impression management in CSR reports has become a hot research topic in recent years. This paper aims to research whether and how media coverage affects CSR report impression management and whether CSR report disclosure attributes have different regulating effects. Design/methodology/approach: Based on the effective supervision hypothesis and the market pressure hypothesis, this study uses Heckman's two-stage regression model to examine the effect of media coverage on CSR report impression management from the perspective of managers' self-interest. Findings: The results support the market pressure hypothesis, which suggest that firms with higher levels of media coverage are more likely to engage in CSR report impression management, and this effect is especially significant in firms with a higher proportion of institutional investor shareholding and more analysts tracking. Further cross-sectional group studies show that market pressure is only present in firms whose CSR reports are subject to mandatory disclosure without third-party assurance or policy-oriented media attention. Research limitations/implications: This paper does not consider the attention of other forms of media. The findings of this paper has policy implications for a better understanding of the motivation underlying impression management in CSR reports, encouraging voluntary disclosure and assurance to relieve the market pressure from media coverage. Practical implications: From the perspective impression management of social responsibility report, further understanding the governance role of media coverage. A large number of previous literatures have shown that media coverage has a good supervisory role, but these studies mainly focus on the financial level of enterprises. Media coverage seems to be a "double-edged sword". While it plays a supervisory role and inhibits earnings management or irregularities at the financial level, it also brings enormous market pressure to the enterprises, which is reflected in the increase of impression management behavior of social responsibility reports at the non-financial level, and this pressure is probably caused by the financial level. Social implications: Voluntary disclosure and verification of social responsibility reports, as an important mechanism to improve the quality of social responsibility reports, supports the correctness, scientificity and rationality of the current policies of the SFC and the exchange on encouraging voluntary disclosure and verification. In the future, changing regulatory thinking, encouraging voluntary disclosure of social responsibility reports and introducing more independent and authoritative certification agencies should be the direction and focus of policy-making, so that social responsibility reports can play a better role in helping investors make decisions. Originality/value: From the perspective of impression management of CSR reports, this paper provides evidence regarding the effect of media coverage and its transmission mechanisms. This paper uses China's unique institutional environments to study the impact of different types of media coverage on impression management in CSR reports in emerging market economy. Different from the institutional environment of developed countries such as the USA, mandatory disclosure and voluntary disclosure coexist in CSR reporting in China. The authors provide critical evidence to show that third-party assurance and voluntary disclosure improves the quality of CSR reports. [ABSTRACT FROM AUTHOR]

Purpose: Brand alliance strategy is a popular strategy for multinational enterprises entering foreign markets, especially when domestic firms in the host market have a relatively weaker brand image. However, Volvo Construction Equipment's failure to acquire a domestic firm in China (Shandong Lingong Construction Machinery Company Limited [SDLG]) challenges existing management theory. Thus, the purpose of this study is to understand the reasons behind the failure of a leading international brand's acquisition of a local brand in a fast-growing developing country. Design/methodology/approach: This paper conducted a case study to illustrate how Volvo failed to benefit from the dual-brand strategy by analyzing its brand architecture strategy, the industry specificity of its heavy equipment, issues around its complex dealership and the implementation of optimal distinctiveness for the Volvo brand after acquiring SDLG. Findings: Although Volvo's dual-brand strategy with SDLG was theoretically valid, in practice, the strategy made the two brands very distinct in their business-to-business (B2B) consumers' perception and dealers' operation. Given a wrong estimation of Chinese demand in its premium market, Volvo, which targeted only the Chinese premium market, failed to benefit from its brand alliance with SDLG in the Chinese market. Originality/value: The analysis of Volvo's acquisition of SDLG enriches the current theory of international business and brand management. In particular, the results provide new insights into how leading international brands can avoid potential failure in a fast-growing market. Moreover, this paper highlights the difference of branding strategy in the B2B and business-to-consumer markets, which carries value to business executives. [ABSTRACT FROM AUTHOR]

The main purpose of this article is to investigate the impact of the optimum level of cash holdings on corporate performance. Moreover, in this paper, the impact of financial constraints is tested as moderating factor between the relationship of cash holdings and corporate performance. The present study uses the system generalized method of moments (GMM) as the main estimation methodology. Using a sample of companies listed on stock exchanges of China, empirical pieces of evidence find that cash holdings-corporate performance relation is a nonlinear concave and depicts similar evidence for firms with financial constraints. The financially constrained firms maintain optimal cash holding at a higher level, which corresponds to debt rationing, difficulty to access financial markets, and the high cost of external finance. Moreover, propensity-score-matching depicts statistically significant differences in the level of cash holdings amid financially constrained and unconstrained firms. Finally, the difference-in-difference estimator shows that financial crisis affects less financially constrained firms due to low reliance on external financing. [ABSTRACT FROM AUTHOR]

China's economy is booming and many Chinese enterprises are growing rapidly. The report card handed over by Chinese enterprises through practical actions proves that Chinese outstanding entrepreneurs have successful modern management experience. These Chinese entrepreneurs have experienced the test of practice, and the experience gained has Chinese characteristics and is worth promoting. Entrepreneurs carry out more business management practices, which also provides valuable reference resources for the study of Chinese management thought. At the same time, The Times is also calling for more Chinese entrepreneurs to form their own management ideas. The influence of the current situation of the Chinese cultural integration environment on the development of Chinese enterprises is mainly that a good cultural integration environment will promote the development of enterprises and provide preconditions for the development of Chinese enterprises. This paper studies the current situation of Chinese culture integration environment of Chinese entrepreneur management thought formation process; the main purpose is, through the analysis of Chinese outstanding entrepreneur management thought formation process, to reveal the Chinese culture integration management environment formation law and essential characteristics, in order to enrich the management cognitive research and Chinese entrepreneurs management thought research, publicity, and promotion of Chinese outstanding entrepreneurs form management thought and also to provide a reference for more practitioners. [ABSTRACT FROM AUTHOR]

Purpose -- The purpose of this paper is to threefold. The first purpose is to review and critically analyze corporate sustainability development (CSD) research in China. Second, the paper extracts a unified theoretical framework among CSD drivers, CSD practices, and corporate performance in China. Finally, it seeks to identify links between CSD and industrial management and data systems (IMDS) topics. Design/methodology/approach -- A comprehensive and structured review of the research literature investigating CSD in China was completed. Categorizations and classifications of the literature were summarized. A critical analysis of the literature resulted in a generic theoretical framework that can be used for evaluation of the literature and further investigation. Findings -- The literature review found over 189 papers on CSD in China published from 1997 to 2013. The framework developed focussed on relationships among drivers, practices, and performance within a CSD in China context. The framework provides useful insights into the implementation of CSD practices. The integration of the three dimensions of sustainability and decision-making methodology are still rare. Specific features of CSD are also reviewed with a linkage to IMDS research around information technology, business process modeling, and supply chain management. Originality/value -- This is one of the first works to provide a comprehensive focus on CSD in China. The theoretical framework was developed for CSD in China to clarify the relationships between the drivers, the corporation's characteristics, CSD practices, and corporation performance and will prove useful for future research development and investigation. The linkage to IMDS topics is novel and will help further research related to CSD in China for this journal. [ABSTRACT FROM AUTHOR]

Environmental management has become increasingly important for enterprises and has been considered and influenced by stakeholders. Most studies have examined the impact of a single relationship network on enterprises' environmental management behavior. This paper establishes a conceptual framework including the direct impact of multirelationship social networks on the maturity of environmental management and the mediating role of absorptive capacity based on stakeholder theory, social network theory and the resource-based view. Using more than 400,000 big data texts, including announcements, social responsibility reports and annual reports issued by China's high energy-consuming enterprises during 2010–2018, we construct a multirelationship social network, investigate the heterogeneity of environmental management by an improved maturity model, and conduct regression analysis to verify the conceptual model. The results show that (1) the network breadth of most enterprises is 7 or 8; the network depth and knowledge heterogeneity are between 500–1000 and 0.5–0.6, respectively; (2) the number of enterprises in the initial level of environmental management has decreased significantly, but the number in the leading level has not increased appreciably, as expected; (3) most enterprises tend to take measures of pollution reduction and energy savings, but green offices such as creating a safer and healthier workplace for their employees are rarely chosen; and (4) the breadth, depth and knowledge heterogeneity of the network can improve environmental management, and the absorptive capacity has a partial mediating effect on this relationship. Finally, several implications are proposed. The importance of multirelationship social network should be recognized and actively reflected through various channels. Measures of green offices or environmental certification can be considered. Enterprises should strive to strengthen their absorptive capacity from the resources in the social network to optimize their environmental management capacity. [ABSTRACT FROM AUTHOR]

Data mining technologies have been employed in a variety of business managements for discovering useful commercial knowledge or marketing model for many years. Hence, the major marketing issue for airlines is to identify and analyse valuable air travellers recently, so that airlines can attract them for enhancing the profits and growth rates. However, growth rates are always an important issue for airline industries. An empirical case of air travellers’ markets in Taiwan is implemented in this research. This research proposes a model (FSLC model, RFM model based) via the data mining technologies to discover valuable travellers for airlines. This study partitions the market of air travellers in Taiwan, and the paper generates useful association rules to find an optimised target market for dynamic marketing or CRM systems. Nevertheless, the results of this research can be applied on marketing or CRM systems of the airline industry for identifying valuable travellers. Finally, the purpose of this research is to find high-value markets for marketing or CRM systems of airlines in Taiwan, and the framework can be applied to other industries as well. [ABSTRACT FROM PUBLISHER]

Given the strengthening of carbon regulations and the launch of emission trading scheme in China, companies are facing tremendous pressure to reduce carbon emissions, suggesting the necessity of understanding whether carbon risk management may affect corporate financial benefits. Therefore, this paper empirically demonstrates the influence of carbon risk management on corporate competitive advantages. We find that the relationship between carbon risk management and corporate competitive advantages is a "kuznets curve" that exists only among firms with weak product competition. And this relationship tends to be weakened in firms with a distant administrative hierarchy. We conclude that the influence of low carbon management on corporate competitive advantages is complicated and subject to the firm's political relevance. [ABSTRACT FROM AUTHOR]

Widespread corporate scandals involving corruption, environmental pollution, IP theft and food/product safety demonstrate that Corporate Social Responsibility (CSR) has not yet taken root among Chinese business firms. One major reason is that Chinese managers view CSR as a foreign concept, an externally imposed set of rules, that fails to resonate with their internal worldview. This paper proposes a new approach to CSR based on 'vital energy' (qi) circulating within an organically integrated moral cosmos (dao)—a traditional Chinese ecological worldview that overcomes cultural barriers to acceptance, while simultaneously drawing on insights from contemporary behavioural economics and materials science. The paper provides Chinese conceptual tools to transform an externally imposed burden on business firms into an internally generated, ecologically situated, creative and productive corporate evolution. [ABSTRACT FROM AUTHOR]

Purpose: China's workforce is currently experiencing increased career-related stress. Employee stock ownership plans (ESOPs) may be used to help employees overcome these challenges. Little is known about how ESOPs affect employee career development. The purpose of this paper is to investigate the relationship between ESOPs and employee career sustainability and provide guidance for corporate management. Design/methodology/approach: The authors employed a multiple linear regression model using a sample of 614 companies that implemented ESOPs between July 2014 and September 2017. Findings: Employees' career development benefited when ESOP funds originated from employee compensation and self-raised funds, and when the plan's stock came from a source other than the secondary market. Career development also improved when employees and senior executives held a higher proportion of a firm's total shares. In addition, the benefits to employee career development were greater in manufacturing enterprises, non-state-owned enterprises, and in Southern China. Research limitations/implications: This study combined individual and organization research using person–organization fit theory and demonstrated that well-designed ESOPs are beneficial for career stability and sustainability. This work was based on data from Chinese companies; future studies could usefully investigate the effects of ESOPs in other countries and their particular impact in technology-intensive industries. Practical implications: Decision makers in firms or government can use ESOPs to address employees' career-related stress and challenges, especially during industry transformation. Originality/value: The paper fills a gap in ESOPs research by showing the positive effects of ESOPs on career development. [ABSTRACT FROM AUTHOR]

A Fisher's Identity model is established to study Northern Song China's (960-1126) level of velocity of money using money supply and gross domestic product ( GDP) data. Results of the exercise help rationalize what is called the 'bronze coin' puzzle, which is the massive amount of minted coins seemingly incommensurate with price levels. It is shown that the velocity of money was increasing and comparable to pre-industrial England levels. This paper argues that the driving forces of the short supply of money are greater than usual hoarding by the state treasury and coin outflows to Song's trading partners via smuggling. Since velocity of money is an indicator of economic development in ancient societies, this paper provides a realistic validation of the premise of the Needham puzzle. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to trace back the roots of US-driven “Human Resource Management” (HRM) school of thought which now become widely institutionalized in China, up to the present day.Design/methodology/approach It looks at the diffusion of management knowledge over the period to Chinese business, which involved in turn scientific management (SM), human relations (HR) and HRM, respectively, from the interwar years onwards, by using a bibliometric analysis of Chinese language sources, searching a number of databases now available.Findings The authors scanned the international, as well as Chinese, literature to support a conjecture of a HR route towards China and how it morphed into HRM and went on to conclude that there was by the end of the year 2015 still a significant output of academic publications with references to both HR and HRM, respectively, but that we must be cautious in asserting a firm conclusion.Originality/value This paper traces back the roots of Chinese HRM back to the US-driven HR school of thought. [ABSTRACT FROM AUTHOR]

Suo, L. and Yang, K., 2019. Connected transactions, targeted additional shares issuance and operational management efficiency—evidence from listed firms in coastal region of China.In: Gong, D.; Zhu, H., and Liu, R.(eds.), Selected Topics in Coastal Research: Engineering, Industry, Economy, and Sustainable Development. Journal of Coastal Research, Special Issue No. 94, pp. 935–939. Coconut Creek (Florida), ISSN 0749-0208. Using the sample data of 1isted firms in coastal region of China in 2010-2017, correlation analysis, paired test and the multiple regression analysis method, this paper studies the impact of connected transactions on asset injection of targeted additional shares issuance, and changes of connected transactions on changes of business management efficiency. The results show that: (1)Companies with more connected transactions are inclined to carry out asset injection by targeted additional shares issuance of new shares. (2)Connected transactions significantly decrease after the private placement.(3)Reduce of connected transactions can improve management efficiency after the targeted additional shares issuance. [ABSTRACT FROM AUTHOR]

Throughout their business life cycle, firms may experience financial distress. Successful emergence from such distress is important to their multiple stakeholders. Using a sample of publicly listed firms in China that emerged from Special Treatment (an indicator of delisting risk), we focus on the key actions such firms take prior to emergence, namely, fixing the core of the business and earnings management. We examine how these actions are associated with sustainable emergence, which we define as emergence from Special Treatment without reentry in the next 5 years. Consistent with the expectation that shortcut fixes to problems do not yield a long-term solution, we find that repairing the core of the business by improving operating efficiency is positively associated with sustainable emergence, whereas earnings management is negatively associated with it. We also find that the positive (negative) association between fixing the core (earnings management) and sustainable emergence is pronounced only for state-owned enterprises. Our article adds to the limited literature that examines issues related to distressed firms' sustainable turnaround. [ABSTRACT FROM AUTHOR]

This article first describes the embedded voice processing process and uses the two-door restriction method for endpoint detection. Next, the wavelet + MFCC algorithm is proposed. The Fourier transform will replace it with ripple. The disadvantage of the ripple is that the size of the Fourier transform window cannot move with frequency. On this basis, the overall goal of the system is proposed, the overall structure is constructed, and the functions of the system are divided. Android mobile phone data collection technology has been extensively researched, including logical search, temporary access to permissions, JTAG search and ISP search. The design and implementation of the logical search engine based on root authority, the physical search engine based on Qualcomm processor, and the data analysis system have been completed, and the evidence collection of e-commerce applications has been completed. Based on the digital forensics system, this article studies and designs an Android device digital forensics system suitable for China's national conditions and laws from the three perspectives of data collection, analysis and storage. At the same time, brainstorming methods must be used between corporate financial management and cost management personnel. Finally, through research, scientifically construct the framework of the financial cost management system, distinguish the various requirements of the construction system, classify the importance, urgency, and feasibility of the requirements, establish the basic requirements and extension requirements, set the demand function to complete the schedule and Perform as planned. Through the research of embedded voice and digital forensics system, this paper applies it to the research of financial cost management, thereby promoting the development of enterprise financial management. [ABSTRACT FROM AUTHOR]