Featured Publications of Lingnan Researchers
Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective
Authors : K. Hung CHAN; Kenny Z. LIN; Phyllis L. L. MO; Pauline W. WONG
Type : Journal Article
Published Date : Aug 2021
Source : Accounting and Business Research
DOI : 10.1080/00014788.2021.1946764
Exploiting the convergence of tax-based accounting standards to the judgement-based International Financial Reporting Standards (IFRS) as an information shock, this study examines whether the decrease in book-tax conformity improves earnings informativeness in China from the book-tax tradeoff perspective. Using A-share firms which experience this drastic regulatory change as the treatment firms and B-share firms which are not subject to such change as the benchmark firms, we find a significant decrease in the earnings informativeness for A-share firms but not B-share firms, and that the decrease is most pronounced for firms with strong financial reporting incentives. Additional analyses reveal that the decreases in earnings informativeness are due to financial reporting changes rather than changes in economic conditions. Our results shed light on the importance of considering underlying institutional factors in assessing the impact of changes in financial reporting on earnings quality.
Exploring the association between community service participation and identity development among middle adolescents : a study in Hong Kong
Authors : Huixuan XU; Sisi LIU
Type : Journal Article
Published Date : Aug 2021
Source : Self and Identity
DOI : 10.1080/15298868.2021.1961853
The present study examined the association between community service and identity development in middle adolescence. The quantitative component of the study was first conducted to investigate the relationships between service experience and identity status. The qualitative component followed to explore how service change their identities. The findings showed that community service duration differentiated the middle adolescents with more mature identity statuses (e.g., achievement) from those with less mature identity statuses (e.g., diffusion) after students’ gender, grade, attitude toward service and their parents’ service engagement were controlled. This study also revealed that exposure to community service was effective in facilitating adolescents’ identity development in the domains of occupation and lifestyle. High-impact practices were recommended for the future design of service programs.
A real-time, personalized consumption-based pricing scheme for the consumptions of traditional and renewable energies
Authors : Yeming DAI; Xilian SUN; Yao QI; Mingming LENG
Type : Journal Article
Published Date : Aug 2021
Source : Renewable Energy
DOI : 10.1016/j.renene.2021.08.085
A real-time, personalized consumption-based pricing scheme can induce electricity users to change their purchase behaviors, thus becoming an important issue in exploring the management mechanisms of electricity markets. To stabilize electricity prices, increase operators' revenues, and balance market demands, we consider the pricing scheme in a smart grid market where traditional and renewable energies are available for sales. Under the scheme, we develop a leader-follower game to characterize the strategic interactions between a demand side management center and residential users, and show that there exists a unique Stackelberg equilibrium. Our numerical analysis indicates that the real-time pricing scheme makes the electricity price difference between valley and peak times within 0.4 cents, thereby achieving the goal of mitigating peak loads and stabilizing electricity prices. We reveal that the renewable energy loads dominate traditional energy loads even when the price of renewable energy is higher than that of traditional energy. We also perform sensitivity analysis and find that an increase in a user's dissatisfaction with the electricity supply can raise electricity price for the user and two different electricity loads. Moreover, the demand side management center's revenue changes with a concave appearance.
Prof. LENG Mingming
Dean, Faculty of Business
Professor, Department of Computing and Decision Sciences
About the author
Convivial agriculture : evolving food and farming activism in South China
Author : Daren Shi-Chi LEUNG
Type : Journal Article
Published Date : Jun 2021
Source : China Perspectives
DOI : 10.4000/chinaperspectives.11674
The Chinese community-supported agriculture (CSA) movement is notable for advocating a revival of peasant farming and food sovereignty. For the emerging food politics in China, the main focus is the promotion of “ethical” food in the context of food scares. Currently this promotion often relies overwhelmingly on an emphasis of ethics of trust through certification of food by intermediaries. Yet, there is controversy among CSA activists, who question whether a certifying practice can improve the relationship between consumer and producer. This paper will present an emerging alternative approach within Chinese CSA circles that focuses on strengthening participatory culture within the consumer-producer nexus. To do so, I will shed new light on the experience of food and farming activism in South China since the late 1990s. The main focus is an empirical study of Chengxianghui (CXH), an organisation that operates various consumer-led action groups in Guangzhou. In order to conceptualise the approach by the activists, this paper outlines a normative framework referred to as “convivial agriculture” that is based on the Guangdong-based practice of the Participatory Guarantee System (PGS). The framework aims to recognise and negotiate responsibilities among different actors caring for the “agricultural commons.”
EXPRESS : when the past is strongly involved in the present : examining the transference effects of past psychological contract violation on present deviance
Authors : Eric Adom ASANTE; Yongyi LIANG; Tingting CHEN; Henry Kofi MENSAH; Nan WANG
Type : Journal Article
Published Date : Aug 2021
Source : Human Relations
DOI : 10.1177/00187267211045047
This study examines the role of psychological contract violation at a previous organization in explaining employees’ deviant behaviors in a new organization. Drawing on the social-cognitive model of transference, we hypothesize that past psychological contract violation is associated with employees’ present psychological ownership and job insecurity. These adverse transference effects can be buffered by institutionalized socialization tactics in the new organization. Furthermore, we hypothesize that past psychological contract violation is associated with employees’ present deviant behaviors through psychological ownership and job insecurity in the new organization. These indirect effects are weaker when the new organization uses more (vs. less) institutionalized socialization tactics. The results across two field studies provide consistent and robust support for our hypothesized model. We discuss the theoretical and practical implications of our findings on the transference effects of psychological contract violation and how to attenuate these harmful effects.
A set-theoretic approach to identifying effective configurations of promotional attributes
Authors : Suntong QI; Ling PENG; Yu-Jen CHEN
Type : Journal Article
Published Date : Aug 2021
Source : Journal of Consumer Marketing
DOI : 10.1108/JCM-06-2020-3875
Purpose: Most previous studies have indicated promotional attributes separately (e.g. time pressure, giveaways, price discounts, exclusivity) and found controversial effects. This paper aims to explore how different attributes can be aligned with each other and integrated with different levels of brand strength to influence sales or purchase intention according to the fit logic.
Design/methodology/approach: Both field data and controlled experiments are used to understand the effectiveness of promotion configurations. This paper first conducts an exploratory study using qualitative comparative analysis, based on 625 online promotion campaigns. This paper identifies several effective configurations of promotion attributes, leading to the development of two hypotheses. Three experiments are then designed to test the validity of these two hypotheses.
Findings: The results show that strong brands should adopt nonmonetary promotion, whereas weak brands should adopt monetary promotion; exclusivity and time limitation should be used separately.
Research limitations/implications: This paper provides empirical insights on how promotion elicits sales in terms of the configuration of promotional attributes and brand strength. This paper examines the integrative effect of types of giveaways, promotion duration and promotion target as well as brand strength on promotion effectiveness. Future research can explore other promotional attributes. This study is a first attempt to introduce and apply the set-theoretic approach to address strategic research issues and inform strategic decisions and managerial actions.
Practical implications: The findings can facilitate marketers’ understanding and predictions of deal recipients’ responses to promotions.
Originality/value: This paper adopts a holistic view to investigate how different promotion attributes interact with one another to stimulate sales. It explores the integrative effect from field data and finds converging evidence through a set-theoretic approach and controlled experiments.
Prof. PENG Ling
Associate Professor, Department of Marketing and International Business
Associate Director, Hong Kong Institute of Business Studies
About the author
Prof. CHEN Yu Jen
Associate Professor, Department of Marketing and International Business
About the author
Objectual aboutness
Author : Dan MARSHALL
Type : Journal Article
Published Date : Aug 2021
Source : Inquiry
DOI : 10.1080/0020174X.2021.1954992
A de re objectual subject matter is a subject matter of the form how a1, a2 … are, whereas a de dicto objectual subject matter is a subject matter of the form how Fs are. An objectual subject matter is either a de re or de dicto objectual subject matter. This paper provides a systematic theory of aboutness towards objectual subject matters which, if correct, illuminates both the nature of intrinsicality and the general nature of aboutness. In addition to the familiar distinction between partial and complete aboutness, I argue that there is a further orthogonal distinction between pervasive and hereditary aboutness, resulting in four ways in which a sentence, proposition or state of affairs can be about an objectual subject matter. I state and defend a number of basic principles concerning these varieties of aboutness as they apply to objectual subject matters and propose non-reductive analyses of them in terms of each other. I also propose an analysis of aboutness towards de re objectual subject matters in terms of aboutness towards de dicto objectual subject matters and put forward an attractive solution to a puzzle regarding aboutness due to Nelson Goodman.
Long working hours, precarious employment and anxiety symptoms among working Chinese population in Hong Kong
Authors : Siu Ming CHAN; Tat Chor AU YEUNG; Hung WONG; Roger Yat-Nork CHUNG; Gary Ka-ki CHUNG
Type : Journal Article
Published Date : Aug 2021
Source : Psychiatric Quarterly
DOI : 10.1007/s11126-021-09938-3
This study aimed to examine the association between working hours and anxiety of a working population in Hong Kong. We used a cross sectional data from a population-based household survey of Hong Kong Chinese adults. Key measures included employment status, skill level, working hours, length of stay at current job and anxiety level. Symptoms of anxiety were assessed using the Depression Anxiety Stress Scale (DASS-21). The data were analysed using logistic regression. Chinese adults who had long working hours (≥ 72 h per week) had higher odds of developing symptoms of anxiety than those who worked for ≤ 36 h per week (odds ratio [OR] 5.94, 95% confidence interval [CI]: 1.82‒19.41). Compared with short period (< 1 year), long period of stay at current job (≥ 5 years) was found as a protective factor from anxiety (OR 0.38, 95% CI: 0.20‒0.73). We found that a working period of 72 h per week was a significant threshold to cause anxiety to workers. Stable job arrangement was a protective factor to workers from anxiety. Implementation of labour market regulations, such as standard working hour policy and stable job arrangement, was also significant to mitigate risk of anxiety for working people in Hong Kong.
Prof. AU YEUNG Tat Chor
Assistant Professor, Department of Sociology and Social Policy
About the author
Integrating a liberal arts approach into an undergraduate business programme : lessons from a university in Hong Kong
Authors : Richard S. SIMMONS; Paul WHITLA
Type : Working Paper
Published Date : Aug 2021
Source : HKIBS Working Paper Series, 078-2021
Universities are under pressure to provide graduates with qualities that will enhance their long-term employability in today’s fast-changing business world. Accordingly, the integration of liberal arts into business education is nowadays becoming increasingly recognised and appreciated. However, doubts remain as to whether business education can ever be compatible with a liberal arts perspective, indeed whether business education should even take place in a liberal arts education institution.The purpose of this article is to contribute to this debate, and perhaps help lessen these doubts, by presenting a case study showing how a liberal arts based approach has been recently infused into the undergraduate business programme of a university in Hong Kong. We examine the purposes and strategies behind this process, investigate how it unfolded, and, using survey data from academic staff and students concerning their attitudes towards several aspects of liberal arts teaching and learning at the University, consider the extent to which the integration of liberal arts into the programme has been successful. The authors hope that this case will be of use to other institutions planning similar changes in future.
Prof. WHITLA, Paul
Associate Professor of Teaching, Department of Marketing and International Business
About the author
The small property rights housing institution in Mainland China : the perspective of substitutability of institutional functions
Authors : Ziqi ZHOU; Yung YAU
Type : Journal Article
Published Date : Aug 2021
Source : Land
DOI : 10.3390/land10090915
Despite its informal nature, small property rights housing (SPRH) proliferates in many Chinese cities. Given the institutional functions of the SPRH institution, it may not be desirable for the state to intervene in the SPRH sector. However, the institutional credibility and the institutional functions of SPRH are not completely endogenous, which contradicts the assumption of the credibility thesis. Based on the framework of the credibility thesis, this paper proposes the concept of the substitutability of institutional functions and develops a framework integrating the concepts of substitutability and credibility to examine the influence of functional substitutability on institutional credibility. Research hypotheses were tested with the data collected through a questionnaire survey on SPRH residents in Shenzhen and Chenzhou (n = 458). The analysis results of the combined model suggest that the supportive perceptions of actors for SPRH and the credibility of SPRH are significantly related to the substitutability of SPRH’s functions. The effect of the substitutability of social housing on credibility is found insignificant, while the impact of the substitutability of commercial housing on credibility is significant. However, the analysis results are city-specific. A significant negative correlation is found between the substitutability of formal housing institutions and the credibility of SPRH in Chenzhou but not in Shenzhen. This study attempted to refine the credibility thesis by clarifying the relationship between institutional functions and institutional credibility and examining the endogeneity of credibility.
Prof. YAU Yung
Professor, School of Graduate Studies & Department of Sociology and Social Policy
About the author
Taxonomic revision of the Genus Lactifluus (Russulales, Basidiomycota) of South Korea
Authors : Hyun LEE; Komsit WISSITRASSAMEEWONG; Myung Soo PARK; Jonathan J. FONG; Annemieke VERBEKEN; Changmu KIM; Young Woon LIM
Type : Journal Article
Published Date : Aug 2021
Source : Mycobiology
DOI : 10.1080/12298093.2021.1943812
Lactifluus (Pers.) Roussel is an ectomycorrhizal genus that was recently recognized to be distinct from the genus Lactarius. To date, 226 Lactifluus species have been reported worldwide. Misidentification of Lactifluus species is common because of intraspecific morphological variation, cryptic diversity, and the limited number of taxonomic keys available. Molecular data are indispensable for species delimitation; a multilocus phylogenetic analysis showed that most Asian Lactifluus species are not conspecific with morphologically similar species present on other continents. In particular, Korea has misused European and North American Lactifluus names. In this study, we evaluated the taxonomy of Lactifluus in Korea using both morphological and multilocus molecular (ITS, nrLSU, rpb1, and rpb2) data. We examined 199 Lactifluus specimens collected between 1980 and 2016, and a total of 24 species across the four Lactifluus subgenera were identified. All Korean species are distinct and clearly separated from European and North American species. Five taxa corresponded to previously described species from Asia and the remaining 19 taxa are confirmed as new species. Herein, we provide keys to the Korean Lactifluus species within their subgenera, molecular phylogenies, a summary of diversity, and detailed description of the new species.
Development and validation of the scoliosis misconception scale (SMS) for assessing level of misconception of patients with adolescent idiopathic scoliosis
Authors : Amy Ka Po CHEUNG; Charlie Chiu Yi LAU; Meanne Ching Man CHAN; Kenny Yat Hong KWAN
Type : Journal Article
Published Date : Aug 2021
Source : European Spine Journal
DOI : 10.1007/s00586-021-06943-9
Background: Little is known about patients’ understanding of adolescent idiopathic scoliosis (AIS). This paper aims to develop and validate the Scoliosis Misconception Scale (SMS) and to explore patients’ level of misconception about AIS.
Methods: A total of 195 patients who were newly referred with newly diagnosed AIS were recruited to assess their levels of misconception and psychological distress before and after their first consultation with a specialist. The 17-item SMS was administered to assess patients’ level of misconception about AIS and the Kessler Psychological Distress Scale (K10) was used to measure their level of distress.
Results: According to the Item Response Theory, all items were within the acceptable range from -3.69 to 2.39 for difficulty parameters, which determined the difficulty of the scale, while most of the items were within the acceptable range from 0.11 to 1.54 for the discrimination parameters, which determined the rate at which the probability of endorsing a correct item changes given ability levels. Internal consistency by marginal reliability was 0.66. One-sample t test revealed that participants on average scored 6.79 (SD = 2.12) before the first clinic session and 6.45 (SD = 2.51) after the first clinic session, both significantly higher than 0 [t(75) = 27.86, p < .001; t(75) = 22.43, p < .001].
Conclusions: Despite a longstanding clinical model that functions well to treat AIS, most patients still have significant misconceptions about the condition. This highlights the necessity to assess patients’ knowledge level of a medical condition and potential generalisability of misconception–distress link to the forefront across other illnesses.
Prof. CHAN Meanne Ching Man
Research Associate Professor, Wofoo Joseph Lee Consulting and Counselling Psychology Research Centre
About the author
江門市居家養老需求研究報告 : 城市深度訪談
Authors : 陳澤群、鄧敏如、劉雪、胡瑩、程利娜、傅蓉、林丹瑩、梁健玲
Type : Research Report
Published Year : 2021
Publisher : 嶺南大學亞太老年學研究中心
ISBN : 9789881943170
本次研究旨在調查江門市老年人居家養老的現狀，探索服務需要，提升江門市老年人的生活質素。研究採用定性研究方法，對21名城市老人進行了深度訪談，調查日期從2020年7月到2020年9月。在這21名受訪者中，女性是11人，男性是10人；60-74歲的老人有9名，12名老人在75歲以上；與他人同住的老人有10名，11位老人是獨居。
研究檢視了江門市老年人的健康狀況和居家養老方面的需求，包括住房滿意度、社區設施情況、患病者個人護理需要及生活水準、健康資訊獲取方式、社會支援途徑和方式、老年人喜歡的活動、上門服務的選擇情況、社會組織分佈情況、患病老人的經濟狀況、及智能設備使用情況。
根據被訪者的需要，本文從醫療費用、養老中心和活動、可承擔服務、資訊傳遞、智能設備、家用電器及家居維修等六個方面提出了幾點建議，希望可以提升老年人的生活質素，使他們可以在家安享晚年。
Prof. CHAN Chak Kwan Dickson 陳澤群
Director and Research Professor, Asia-Pacific Institute of Ageing Studies
Core Centre Fellow, Institute of Policy Studies
About the author
Prof. TANG Mun Yu Vera 鄧敏如
Research Assistant Professor, Asia-Pacific Institute of Ageing Studies
Core Centre Fellow, Institute of Policy Studies
About the author
Special Issue : Remaking Higher Education for the Post-COVID-19 Era : Critical Reflections on Marketization, Internationalization and Graduate Employment
Issue Editors : Ka Ho MOK; Catherine MONTGOMERY
Type : Journal Issue
Published Date : Jul 2021
Source : Higher Education Quarterly, Volume 75, Issue 3
This Special Issue was conceived and developed following a series of international conferences held in Asia, with a particular focus on critically reflecting upon higher education development in the region from broader social and political economy perspectives. Some of the papers in this Special Issue were selected from presentations in the East Asia Social Policy (EASP) Research Network Conference successfully held in Taiwan in 2018, while others were chosen from international events held at Lingnan University in Hong Kong presenting critical reviews and reflections on internationalization, marketization and graduate employment of higher education in Asia. This introductory article puts the discussions of the selected papers in this issue in context, with critical reflections on the key issues being examined in these papers. The Special Issue is published when the world is still confronting the unprecedented global health crisis resulted from the outbreak of the COVID-19 pandemic. This article discusses the higher education development trends in Asia through the massification, diversification and internationalisation processes in transforming the higher education system and examines how these development trends are affected by the COVID-19 crisis.
Prof. MOK Ka Ho Joshua
Vice-President, Office of the President
Dean, School of Graduate Studies
Co-Director, Institute of Policy Studies
Lam Man Tsan Chair Professor of Comparative Policy, Department of Sociology and Social Policy
Supervisor of Director, Lingnan Institute of Further Education
About the author
高尚谎言 : 尼采悲剧理论述评
Author : 丁尔苏
Type : Journal Article
Published Date : Jun 2021
Source : 马克思主义美学研究
弗里德里希·尼采是西方美学史上一位承前启后、继往开来的重要人物。他的理论贡献主要在于超越简单的模仿说和写实论,指出艺术作品的虚构性和实用性。其虚构性主要源于日神精神所表现出的梦幻特征,其实用性则源于人最根本的生存意志。也就是说,艺术除了帮助我们认知世界,还能够增强人的生存欲望,所以不应该被从理想国驱逐出去。与此同时,尼采还强调悲剧这一特殊艺术门类在人类文明发展史上的重要性。倘若我们过于依赖日神的麻醉剂,文学和艺术就会逐渐丧失其严肃性,成为专门取悦大众的流行作品。这时就需要直面人生的酒神来干预,增强我们对人间苦难的敏感度。与其前辈叔本华的意志论相比,尼采的日神与酒神之辩证统一学说更加积极,它不提倡放弃生活,而是鼓励个人在人类整体生活中寻求形而上的生存意义。令人遗憾的是,尼采对具体悲剧作品的解读常常失之偏颇,他关于古希腊悲剧死于欧里庇得斯手中的论断也因而令人质疑。尽管如此,尼采将悲剧艺术之消长与人类文明之变迁相连接的开创性努力功不可没,有助于我们克服长期统治着理论界的艺术本体论。
An inverted ankle joint orientation at foot strike could incite ankle inversion sprain : comparison between injury and non-injured cutting motions of a tennis player
Authors : Kam-Ming MOK; Sophia Chui-Wai HA; Zoe Yau-Shan CHAN; Patrick Shu-Hang YUNG; Daniel Tik-Pui FONG
Type : Journal Article
Published Date : Jul 2021
Source : Foot
DOI : 10.1016/j.foot.2021.101853
Ankle sprain is very common in sports. Research on its prevention is as important as on its treatment as recommended in the 2016 consensus statement of the International Ankle Consortium. Successful prevention depends on the understanding of its mechanism, which has been presented with quantities in some recent case reports. Inciting event was suggested to be an inverted ankle joint at foot strike, however, is still lacking evidence from comparison with non-injury trials. This study investigated the ankle joint orientation at foot strike in successful non-injury cases and compared them with a previously analysed ankle sprain injury case. Two injury-free cutting motions with similar movement approach to a previously analysed ankle sprain injury performed by the same athlete were collected from an online search and were trimmed from 0.05 second before until 0.30 second after the foot strike. The video sequences were then processed by video editing software and then analysed by a model-based image-matching motion analysis technique. Ankle joint orientation at foot strike and the profiles were presented in inversion, plantarflexion and rotation planes, for both the previously analysed injury case and the two non-injury cases. The ankle joint orientation at foot strike was 0-1 degree inverted and 10-21 degree dorsiflexed in the two non-injury cases, compared to 14-degree inverted and 16-degree plantarflexed in the previously analysed injury case. From the case comparison, it can be observed that an inverted ankle joint orientation at foot strike in an inciting event of ankle inversion sprain.
Multidimensional social identity and redistributive preferences : an experimental study
Authors : Fuhai HONG; Yohanes E. RIYANTO; Ruike ZHANG
Type : Journal Article
Published Date : Jul 2021
Source : Theory and Decision
DOI : 10.1007/s11238-021-09834-z
Social identity is embedded in social structures, generated by various social processes, and has multiple dimensions. We report findings from a laboratory experiment eliciting two-dimensional social identities: a horizontal identity determined either randomly or by preferences and a vertical identity defined by income status and determined either by luck or performance. We also vary income gaps between vertical identity groups. Participants make redistributive allocation decisions between two beneficiaries differing in identity attributes. We find robust evidence of in-group favoritism and that both the identity distance between the allocator and the in-group recipient and income gaps influence the degree of in-group favoritism.
Prof. HONG Fuhai
Associate Professor, Department of Economics
Associate Director, China Economic Research Programme
About the author
《大雅》〈大明〉解詁二則
Author : 李雄溪
Type : Journal Article
Published Date : Jun 2021
Source : 文學論衡
《詩經》文約意廣，歷來釋《詩》者於字詞訓釋往往相異。雖謂「詩無達詁」，然各說之中孰為可信，仍有一定訓詁原則可以遵從。本文取《詩經•大雅•大明》中「文定厥祥」、「時維鷹揚」二句中的不同解釋，印證於歷代注疏、其它古籍，參酌於訓詁原則，平議各說，以期得出可信之結論。
Gender and performativity in Xing Danwen’s East Village
Author : Yu-Chieh LI
Type : Journal Article
Published Date : May 2021
Source : Third Text
DOI : 10.1080/09528822.2021.1915630
This article contextualises Xing Danwen’s role in creating the posed photography of Ma Liuming from 1993 to 1995, the canon of East Village performance art in China, and how this experience prompted her to reflect on gender issues in later works. I compare similar shots of performance work by Rong Rong and Xing Danwen and discuss the role of a gendered power structure in the making of a performance art canon. These images have been received as documentations, yet it was through dialogue with the camera and two genders that Ma and Xing developed their unique paths to performance art and conceptual photography in the 1990s.
