The Influences of Live Streaming Affordance in Cross-Border E-Commerce Platforms

Despite the promise of cross-border e-commerce, attracting consumers is still a worldwide challenge. Many cross-border e-commerce platforms have responded to the challenges by embracing innovative tools like live streaming. However, there has been limited understandings of the unique nature of live streaming and its empirical influence. Taking an affordance view of live streaming, this study defines affordance of live streaming as the capacities provided by live streaming and examines how affordance of live streaming affect consumer behavior in the cross-border e-commerce context based on information transparency perspective. Results show that although live streaming does not directly affect consumers’ cross-border purchase intention, it can increase consumers’ purchase intention through increasing perceived information transparency. In addition, affordance of live streaming can further moderate the relationship between different types of information transparency and consumers’ cross-border purchase intention. The findings provide a much-needed contribution to academia and business.

The Influences of Live Streaming Affordance in Cross-border E-commerce Platform

Despite the promise of cross-border e-commerce, attracting consumers is still a worldwide challenge. Many cross-border e-commerce platforms have responded to the challenges by embracing innovative tools like live streaming. However, there has been limited understandings of the unique nature of live streaming and its empirical influence. Taking an affordance view of live streaming, this study defines affordance of live streaming as the capacities provided by live streaming and examines how affordance of live streaming affect consumer behavior in the cross-border e-commerce context based on information transparency perspective. Results show that although live streaming does not directly affect consumers’ cross-border purchase intention, it can increase consumers’ purchase intention through increasing perceived information transparency. In addition, affordance of live streaming can further moderate the relationship between different types of information transparency and consumers’ cross-border purchase intention. The findings provide a much-needed contribution to academia and business.

What determines the progress of online information access to banking corporate governance practices? The case of Paraguay

This paper contributes to the lack of longitudinal studies concerning online information access to corporate governance (CG) practices in the banking sector of Latin American countries. In particular, this study aims to analyze the factors that influence information transparency, both mandatory and voluntary, related to CG practices of banks that operate in Paraguay via their websites from 2016 to 2019. Findings indicate the need to improve the level of information available on websites, with disclosure of voluntary information on CG practices being more prevalent than the disclosure of mandatory information. Likewise, banks that operate in Paraguay have made scant “progress” regarding online access to their governance information over the years analyzed. Moreover, the factors “Bank size” and “listed status” positively influence the information transparency regarding CG practices of Paraguayan banks. In contrast, “leverage,” “liquidity,” “size of the audit firm,” and “credit risk rating” are factors that have a negative relation with the extent of CG disclosure.

La relación entre la auditoría, la corrupción política y la transparencia informativa: un análisis comparativo de las Comunidades Autónomas españolas

Nowadays, public administrations are experiencing a trend towards greater control and supervision as a result of citizen demands and the financial situation of recent years. Specifically, the Spanish Autonomous Communities have suffered greatly from the effects of the economic crisis of 2008 and they have detected a large number of political corruption processes, which has focused the attention of experts. Therefore, the main objective of this work is to evaluate the effect that the level of implementation of external auditing and the degree of information transparency have on political corruption in the Spanish Autonomous Public Administration. To do this, firstly, a review of the current level of implementation of external auditing in the Autonomous Communities, its transparency level and the degree of political corruption at the regional level is carried out. Secondly, an exploratory study consisting of a bivariate analysis and a regression model is performed. The results of the bivariate analysis show that there is a significant relationship between the level of external audit implementation and transparency. However, the regression model indicates that neither transparency nor auditing has a significant influence on corruption, except when we analyze partial audit and transparency indexes since the 2010 PGCP turns out to have a significant effect regarding corruption cases. En la actualidad, las administraciones públicas están experimentando una tendencia hacia un mayor control y supervisión como consecuencia de las demandas ciudadanas y la situación financiera de los últimos años. Concretamente, las Comunidades Autónomas españolas han sufrido en gran medida los efectos de la crisis económica del año 2008 y en ellas se ha detectado un gran número de procesos de corrupción política, lo que ha centrado la atención de los expertos en su estudio. Por ello, el objetivo principal del presente trabajo consiste en evaluar el efecto que el nivel de implantación de la auditoría externa y el grado de transparencia informativa tienen sobre la corrupción política en la Administración Pública Autonómica española. Para ello, se realiza en primer lugar, una revisión del panorama actual del nivel de implantación de la auditoría externa en las Comunidades Autónomas, de su transparencia informativa y del nivel de corrupción política a nivel regional. En segundo lugar, se lleva a cabo un estudio exploratorio consistente en un análisis bivariante y un modelo de regresión. Los resultados del análisis bivariante muestran que existe una relación significativa entre el nivel de implantación de auditoría externa y transparencia. No obstante, el modelo de regresión nos indica que ni transparencia ni auditoría influyen significativamente en la corrupción, salvo cuando analizamos índices parciales de auditoría y transparencia ya que la adaptación al PGCP 2010 resulta tener un efecto significativo respecto a los casos de corrupción.

Understanding Employee Ownership in the Context of French Family Firms

Family firms, in which a family controls a majority stake in the organisation, are often considered characteristically different from non-family firms. However, our understanding of employee ownership in the specific context of family firms suffers from the concerns raised by owners of several family firms about such ownership. The decision to open the capital to its employees goes beyond the question of the ownership of family business. Nevertheless, it impacts the governance of the company and raises several concerns including the transmission of information, transparency, increased formalism, and taxation. This study aims to analyze how family firms benefit from an employee ownership plan and how governance practices impact the mechanism of employee ownership plans. This study examines the financial communication of French family firms in terms of mployee ownership activities.

Building a Nuclear Security Regime: Questions to Be Asked

This chapter outlines some of the key questions to be asked by a State when considering a nuclear programme and thus a nuclear security regime. In the context of globalization and the emergence of a world in which States are interdependent, it is recognized that the way one State carries out its mission to protect nuclear materials and nuclear activities concerns other States also. In response to this, and despite the reluctance of States to expose their sovereign security practices, an international framework, composed of legally binding or non-binding tools, has been built up with the idea of promoting greater consistency and thus providing guarantees to all States. It is also important, for this one State, to comprehend the national and international context beyond nuclear security within which it falls. This State has then to question itself, in the light of security issues and the fundamental principle of State sovereignty, on the essential concepts that are found in certain components of the nuclear field, such as the positioning of the competent authority, the protection of information, transparency or the place of the operator.

The Impact of Environmental Uncertainty on Corporate Innovation: Empirical Evidence from an Emerging Economy

The paper analyzes the effect of environmental uncertainty on corporate technological innovation from the perspective of an innovation value chain under the institutional background of China. This paper not only discusses the intermediary effect of agency problems on environmental uncertainty and corporate technological innovation but also deeply explores the influence of information transparency, government subsidies, and other mechanisms to alleviate agency problems on environmental uncertainty and corporate technological innovation. We use the data of listed companies in China from 2008 to 2019 as the research sample, and the results show that, in general, environmental uncertainty has a negative effect on both input and output of technological innovation, and the negative effect can last for two years. Further research shows that the agency problem has an intermediary effect on the environmental uncertainty and corporate technology innovation, and the environmental uncertainty aggravates the agency problem, which hinders the input and output of corporate technology innovation. As an important mechanism to alleviate the agency problems, information transparency and government subsidies can effectively alleviate the agency conflict, thus reducing the inhibition of environmental uncertainty on the input and output of technological innovation. Our findings contribute to the discussion of driving factors for technological innovation in the context of China’s system. Our results provide useful insights into the link between environmental uncertainty and corporate innovation for economic academics and practitioners alike.