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.
Knowledge hiding is known to have negative consequences on organizational performance. The existing literature mainly focuses on the identification of antecedents and consequences of knowledge hiding. The studies pertaining to the top management role in creating a culture that stops concealing knowledge within an organization are limited. To fill that gap, the paper empirically address the knowledge sharing culture and to explore the management support to avoid knowledge hiding culture in an organization. This study based on an empirical study carried out in a United Kingdom-based laboratory within a high-tech global corporation, in which the atmosphere appeared conducive to knowledge sharing, and knowledge transfer appeared voluntary and spontaneous. The paper seeks to address why members of the case organization is reluctant about knowledge hiding among themselves. The study reveals that the management role is important in creating a culture that help discourage employees to withhold knowledge. The paper identifies the actions that top management takes to stop concealing knowledge within an organization. This study has provided several contributions. The findings of the study may be useful to managers and practitioners. For managers, this paper presents some important organizational factors that can be nurtured to avoid a knowledge-hiding culture in the organization. They can also take the management actions of the case organization as lessons to create a culture that encourage their employees to avoid knowledge hiding behavior.
This paper empirically examines and compares social responsibility investment funds to traditional funds, and explores the performance of the existing social responsibility investment funds in China. Based on 64 social responsibility investment funds (SRI Funds) and 64 traditional funds, this paper extracts the data of the sample fund from the fourth quarter of 2016 to the fourth quarter of 2019 as sample data to conduct a comparative analysis of the difference between the SRI fund and the traditional fund in terms of return and risk, and to then empirically study the performance of the funds. The results show that the difference between the return of China’s socially responsible investment funds and the traditional funds is insignificant, and the risk of socially responsible investment funds is significantly lower than that of traditional funds. The regression analysis is also carried out on a model of social responsibility as a factor affecting the performance of the funds. Subsequently, the results show that social responsibility has a significant positive impact on the fund’s return in the Chinese market.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.