Search results

The authors emphasize the information role of earnings management and how it may be used to “mislead some stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend on reported accounting numbers.” Specifically, the authors examine the causal effect of tax incentives on private firms' earnings management based on a corporate tax reform in China.

In December 2001, China implemented a tax collection reform which moved the collection of corporate income taxes from the local tax bureau to the state tax bureau. This reform results in exogenous variations in the effective tax rate among similar firms established before and after 2002. The authors apply a regression discontinuity design and use the generated variation in the effective tax rate to investigate the impact of taxes on firm earnings management.

The authors find that tax reduction substantially increases private firms' incentives to manage earnings information, and such effect is particularly pronounced when tax collection intensity and government interventions are low. Further evidence shows that lower tax rates stimulate firms' investment, inventory turnover and recruitment of skilled human capital. A plausible mechanism is that private firms signal a promising outlook by managing earnings to attain greater financing and improve investment/operation levels when financial constraints are removed.

First, the authors present the causal effects of tax incentives on private firm's earnings management, which deepens the authors’ understanding on the determinants of firm's earnings information production. Second, this study also contributes to the literature on tax-induced earnings management. Third, the authors believe that this topic offers clear policy implications and would be of particular interest to regulators.

This paper aims to study the impact of individual relationships on tacit knowledge sharing in the company setting of compulsory bond, expressive bond, instrumental bond and self-monitoring by empirical explorations.

The paper raises seven hypotheses that focus on the impact of employees’ relationship with tacit knowledge sharing in knowledge-intensive industries and positions based on relationship theory. Before distributing the formal questionnaires, a pre-research was done in a college by collecting comments and suggestions so as to correct and modify the questionnaires. A four-page questionnaire based on the Likert scale with 45 questions was used for data collection, and 210 valid questionnaires were collected from a research institute, a software company and an educational institute. Finally, SPSS17.0 was used to analyze these data, including reliability analysis, validity analysis, correlation analysis and regression analysis, etc.

The findings include: there is a positive correlation between employees’ compulsory bond and the efficiency of tacit knowledge sharing; there is a positive correlation between employees’ expressive bond and the efficiency of tacit knowledge sharing; there is a negative correlation between employees’ instrumental bond and the efficiency of tacit knowledge sharing; the more apt employees are at self-monitoring, the more effectively they will share tacit knowledge; the interaction between compulsory bonds and self-monitoring has a positive and stimulating impact on tacit knowledge sharing; the interaction between expressive bonds and self-monitoring has a positive and stimulating impact on tacit knowledge sharing; and the interaction between instrumental bonds and self-monitoring has a certain impact on tacit knowledge sharing.

However, the efficiency of tacit knowledge sharing cannot be measured easily and how to share the tacit knowledge based on employees’ relationships should be further concerned by knowledge industries.

This paper illustrates multiple, in-depth approaches to research on knowledge sharing. It shows why it is important to pay attention to employees’ relationships during the process of tacit knowledge sharing. The author argued some key factors such as compulsory bond, emotional bond and self-monitoring that may have a certain impact on the tacit knowledge sharing. The paper also further discussed the influence on the sharing of tacit knowledge as for the interaction between different relationship types and self-monitoring.

The knowledge is critical to enhance enterprises’ performance, and it will become more useful when the new knowledge is shared with others. However, tacit knowledge cannot be measured easily, and how to share the tacit knowledge based on employees’ relationships should be further concerned by knowledge industries. A series of findings are proposed in this paper.

Integrating the knowledge of different individuals, of which 90 per cent is tacit knowledge, in an organization that engages in producing products and providing service is instrumental to the sustainability and productivity of that organization. This study addressed the factors and dynamics of tacit knowledge sharing that can be used in knowledge management to effectively capture, store and disseminate tacit knowledge across an organization.

This study aimed to investigate positive associations between three main motivations (social interaction, information and entertainment) for the use of social network sites (SNSs) and users' well-being, as well as the multiple mediating effects of perceived social support, positive and honest self-presentation.

A sample of 759 active users of SNSs (WeChat Moments, Qzone and Weibo) aged 14–43 years was measured with online questionnaires. Correlation analysis and structural equation modeling were implemented to examine the corresponding hypotheses.

The results showed the overall intensity of motivations was positively associated with users' well-being; perceived social support and positive self-presentation played intermediary roles and honest self-presentation and perceived social support had a chain mediation effect. However, the motivations of social interaction, information and entertainment indirectly affected users' well-being through three different mediation paths.

Although some studies have investigated the effects of motivations (including social interaction, information and entertainment) for SNS use on users' well-being, there has not been a consistent conclusion. The findings may shed light on the motivations for SNS use and how they may affect people's well-being in the digital era, thereby promoting their healthy use of SNSs as well as improved interface design and user management of SNSs.