Journal of Business Research最新文献

英文中文

My luxury my way: Crafting luxury experience in transient moments 我的奢华：在短暂的瞬间打造奢华体验

IF 9.8 1区管理学 Q1 BUSINESS

Journal of Business Research

Pub Date : 2026-04-01 Epub Date: 2026-02-10 DOI: 10.1016/j.jbusres.2026.116036

Szu-Hsin Wu , Ruby Wenjiao Zhang

This study adopts a consumer-centric approach to investigate luxury experiences during consumer escape. Through 29 in-depth photo-elicitation interviews, the findings capture consumer’s idiosyncratic view of luxury that integrates both traditional and unconventional luxury characteristics. This study reveals how traditional and unconventional luxury characteristics can co-exist and be integrated into the creation of luxury experiences. In contrast to traditional luxury experiences, which offer extraordinary and hedonic outcomes from exclusive and opulent consumption, new, alternative forms of luxury experiences are manifested through escape relating to consumer’s empowered self-discovery and growth, and relational engagement. This study uncovers distinct forms of luxury experiences that carry transformative effects and relational engagement. It contributes to the growing discussion that luxury is accessible to all by offering empirical examples that hold meanings of luxury for consumers. It provides managerial implications reflecting these findings, e.g., crafting brand narratives around personal rarity and linking luxury offerings to self-values.

本研究采用以消费者为中心的方法来调查消费者逃离过程中的奢侈品体验。通过29次深入的图片采访，调查结果捕捉到了消费者对奢侈品的独特看法，这种看法融合了传统和非传统的奢侈品特征。这项研究揭示了传统和非传统的奢侈品特征如何共存，并融入到奢侈品体验的创造中。与传统的奢侈体验不同，传统的奢侈体验通过独家和奢华的消费提供非凡和享乐的结果，新的、可替代的奢侈体验形式通过与消费者授权的自我发现和成长以及关系参与相关的逃避来体现。这项研究揭示了不同形式的奢侈品体验会带来变革效应和关系参与。它通过提供对消费者来说具有奢侈品意义的经验例子，促进了奢侈品对所有人都是可获得的这一日益增长的讨论。它提供了反映这些发现的管理启示，例如，围绕个人稀缺性打造品牌叙事，并将奢侈品与自我价值联系起来。

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引用次数: 0

Douse the flames or fuel the fire? The impact of ESG mutual funds on strategic textual disclosure in ESG reports 扑灭火焰还是火上浇油？ESG共同基金对ESG报告战略文本披露的影响

IF 9.8 1区管理学 Q1 BUSINESS

Journal of Business Research

Pub Date : 2026-04-01 Epub Date: 2026-02-12 DOI: 10.1016/j.jbusres.2026.116071

Ruiqian Li , Jihui Dong , Muyao Li

As sustainable development gathers momentum, ESG mutual funds have expanded rapidly and attracted considerable market attention. As institutional investors, ESG mutual funds may either monitor management or collude with management. This paper investigates the impact of ESG mutual funds on strategic textual disclosure in ESG reports. Using a sample of Chinese A‐share listed firms from 2013 to 2023, we find that higher ESG mutual fund ownership is associated with lower strategic textual disclosure, supporting the effective monitoring hypothesis. Mechanism tests show that both internal and external governance play complementary roles, reinforcing the monitoring effect of ESG mutual funds on strategic textual disclosure. Heterogeneity analyses reveal that this monitoring effect varies across industry contexts, managerial traits, and external information environments. Economic consequence analyses demonstrate that the decline in strategic textual disclosure driven by ESG mutual funds is associated with lower ESG rating disagreement, narrower analyst forecast dispersion, and reduced equity mispricing.

随着可持续发展势头的增强，ESG共同基金规模迅速扩大，受到了市场的广泛关注。作为机构投资者，ESG共同基金要么监督管理层，要么与管理层串通。本文研究了ESG共同基金对ESG报告战略文本披露的影响。以2013年至2023年的中国a股上市公司为样本，我们发现ESG共同基金拥有量越高，战略文本披露越低，这支持了有效监测假设。机制测试表明，内部治理和外部治理相互补充，强化了ESG共同基金对战略文本披露的监测作用。异质性分析表明，这种监测效果在行业背景、管理特征和外部信息环境中有所不同。经济后果分析表明，由ESG共同基金推动的战略文本披露减少与ESG评级分歧降低、分析师预测差异缩小以及股票错误定价减少有关。

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引用次数: 0

Transmission of democracy to a better business environment: roles of regulation and institutions 向更好的商业环境传递民主：监管和制度的作用

IF 9.8 1区管理学 Q1 BUSINESS

Journal of Business Research

Pub Date : 2026-04-01 Epub Date: 2026-01-24 DOI: 10.1016/j.jbusres.2026.116006

Wajid Ali , Devi Prasad Dash , Bhushan Praveen Jangam , Amit Singh , Nripendra P. Rana

This study analyses the role of democracy in fostering international business. To investigate this issue empirically, we have retrieved data from 77 economies for the period of 2000 to 2022 and analysed it using the generalised method of moments (GMM). Using foreign direct investment inflows and globalisation as the proxies of international business, we find following observations. First, democracy has a significant impact on international business over time. Second, regulatory efficiency significantly moderates the favourable spill over effects of democracy on international business. However, the findings indicate that corruption, being a moderator, has detrimental impacts on democracy, negating international business. The research explored several controlling factors, and prioritised governance quality and labour freedom as the major attributes for enhancing international businesses. We found a similar trend for both high- and low-income economies. Thus, this provides stronger support for the roles of democracy and institutions in impacting the business environment.

本研究分析了民主在促进国际商业发展中的作用。为了从经验上调查这一问题，我们检索了77个经济体2000年至2022年的数据，并使用广义矩量法（GMM）进行了分析。利用外国直接投资流入和全球化作为国际商业的代理，我们发现了以下观察结果。首先，随着时间的推移，民主对国际商业产生了重大影响。其次，监管效率显著缓和了民主对国际商业的有利溢出效应。然而，调查结果表明，腐败作为一种调节因素，对民主产生了有害影响，对国际商业产生了负面影响。该研究探索了几个控制因素，并将治理质量和劳动自由列为提升国际业务的主要属性。我们在高收入和低收入经济体中都发现了类似的趋势。因此，这为民主和制度在影响商业环境方面的作用提供了更有力的支持。

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引用次数: 0

Digitalization for survival: the impact of the duration of negative attainment discrepancy on enterprise digitalization breadth and intensity 数字化求生存：负成就差异持续时间对企业数字化广度和强度的影响

IF 9.8 1区管理学 Q1 BUSINESS

Journal of Business Research

Pub Date : 2026-04-01 Epub Date: 2026-02-06 DOI: 10.1016/j.jbusres.2026.116033

Shiyi Tang , Wan Liu , Liang Han

The causes and consequences of enterprise digitalization have attracted significant attention and extensive discussions among scholars. However, the issue of whether Negative Attainment Discrepancy inhibits or promotes digitalization in enterprises remains unresolved. This study, based on the Behavioral Theory of the Firm and the Upper Echelons Theory, explores the impact of the duration of negative attainment discrepancy on the breadth and intensity of enterprise digitalization. It also investigates the moderating effect of the executive team’s multi-dimensional human capital, considering three aspects: technical expertise, international experience, and educational background. This study uses the data of Chinese A-share manufacturing listed companies from 2008 to 2023 as the research sample, adopts the two-way fixed effects model, and empirically proves that duration of negative attainment discrepancy stimulates enterprises to reduce the breadth of digitalization but enhances the intensity of digitalization. The technical background and overseas experience of the executive team weaken the reducing effect of duration of negative attainment discrepancy on the breadth of enterprise digitalization, while the technical background and educational level of the executive team strengthen the promoting effect of duration of negative attainment discrepancy on the intensity of enterprise digitalization. The evidence provided by this study suggests that duration of negative attainment discrepancy is a significant contributor to enterprise digitalization, offering a more nuanced understanding of the relationship between duration of negative attainment discrepancy and digitalization strategies within enterprises

企业数字化的前因后果引起了学者们的广泛关注和讨论。然而，负素养差异究竟是阻碍还是促进了企业的数字化，这一问题尚未得到解决。本研究基于企业行为理论和上层梯队理论，探讨了负成就差异持续时间对企业数字化广度和强度的影响。本文还从技术专长、国际经验和教育背景三个方面考察了高管团队多维人力资本的调节作用。本研究以2008 - 2023年中国a股制造业上市公司数据为研究样本，采用双向固定效应模型，实证证明负成就差异持续时间刺激企业降低数字化广度，增强数字化强度。高管团队的技术背景和海外经历弱化了负素养差异持续时间对企业数字化广度的降低作用，而高管团队的技术背景和学历水平强化了负素养差异持续时间对企业数字化强度的促进作用。本研究提供的证据表明，负性成就差异持续时间是企业数字化的重要贡献者，为企业内部负性成就差异持续时间与数字化战略之间的关系提供了更细致的理解

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引用次数: 0

Digital human avatars as virtual influencers shape climate engagement and pro-environmental commitment 作为虚拟影响者的数字人类化身塑造了气候参与和亲环境承诺

IF 9.8 1区管理学 Q1 BUSINESS

Journal of Business Research

Pub Date : 2026-04-01 Epub Date: 2026-02-10 DOI: 10.1016/j.jbusres.2026.116049

Xi Luo , Weng Marc Lim , Ayoung Suh , Izian Idris , Pei Shan Soon , Lan Ma , Jun-Hwa Cheah

Nurturing pro-environmental commitment among consumers is crucial for mitigating climate change, as commitment is a pledge that precedes and predicts behavior. Given the criticality of the climate crisis and the urgent need for climate action, fostering commitment is vital for future behavioral change. Despite the potential of digital human avatars (DHAs) as virtual influencers alternative to human influencers in advocating environmental causes, empirical evidence regarding their effectiveness remains limited. In response, this research integrates computers as social actors (CASA) paradigm with congruity theory to investigate how DHAs can promote pro-environmental commitment through climate engagement as a mediating mechanism. Data were collected from 476 Chinese and 485 South Koreans from the same generational cohorts (Generations Y and Z) and analyzed using partial least squares path modeling. Results show that DHA-related source cues, content-related social cues, and DHA-content congruence are the key drivers of DHA persuasiveness, with climate engagement operating as a mediator that facilitates pro-environmental commitment while environmental concern serves as a boundary condition. These insights, in turn, contribute to environmental advocacy strategies aligned with the United Nations Sustainable Development Goal 13 (SDG 13) on climate action.

培养消费者的环保承诺对于减缓气候变化至关重要，因为承诺是先于并预测行为的承诺。鉴于气候危机的严重性和采取气候行动的迫切需要，促进承诺对未来的行为改变至关重要。尽管数字人类化身（DHAs）在倡导环境事业方面具有替代人类影响者的虚拟影响者的潜力，但关于其有效性的经验证据仍然有限。为此，本研究将计算机作为社会行动者（CASA）范式与一致性理论相结合，探讨计算机作为社会行动者如何通过气候参与作为中介机制促进亲环境承诺。从476名中国人和485名韩国人（Y代和Z代）中收集数据，并使用偏最小二乘路径模型进行分析。结果表明，DHA相关的来源线索、内容相关的社会线索和DHA-内容一致性是DHA说服力的关键驱动因素，气候参与是促进亲环境承诺的中介，而环境关注是一个边界条件。这些见解反过来又有助于制定符合联合国关于气候行动的可持续发展目标13 （SDG 13）的环境宣传战略。

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引用次数: 0

AI adoption and human value within organizations 人工智能的采用和组织内的人的价值

IF 9.8 1区管理学 Q1 BUSINESS

Journal of Business Research

Pub Date : 2026-04-01 Epub Date: 2026-02-04 DOI: 10.1016/j.jbusres.2026.116041

Kunyi Wang , Kevin Zheng Zhou , Xuan Bai

Given the emergence of AI, concerns arise about its potential to diminish the value and contributions of human labor. This study examines how AI adoption affects human value within organizations by investigating its impact on a firm’s labor income share and top management team (TMT)-employee pay gap. By analyzing a sample of Chinese-listed firms from 2016 to 2022, we find that a firm’s AI adoption is positively related to its labor income share and negatively related to TMT-employee pay gap. We also show that these effects are stronger for firms with high employee capability, but become weaker for firms with long TMT tenure. These findings contribute to the AI and social equity literature by revealing the beneficial role of AI in human value.

鉴于人工智能的出现，人们开始担心它可能会削弱人类劳动的价值和贡献。本研究通过调查人工智能对公司劳动收入份额和高层管理团队（TMT）与员工薪酬差距的影响，考察了人工智能的采用如何影响组织内部的人类价值。通过对2016 - 2022年中国上市公司样本的分析，我们发现企业的人工智能采用率与其劳动收入份额呈正相关，与tml -员工薪酬差距负相关。我们还发现，这些效应对于员工能力高的企业更强，而对于TMT任期长的企业则更弱。这些发现通过揭示人工智能对人类价值的有益作用，为人工智能和社会公平文献做出了贡献。

引用次数: 0

Alliances with frenemies: capability-building mechanisms linking coopetition to firm performance 友敌联盟：将合作与企业绩效联系起来的能力建设机制

IF 9.8 1区管理学 Q1 BUSINESS

Journal of Business Research

Pub Date : 2026-04-01 Epub Date: 2026-02-10 DOI: 10.1016/j.jbusres.2026.116076

Arash Sadeghi , Omid Aliasghar , Vahid J. Sadeghi

Coopetition functions as a double-edged sword, offering both benefits and costs. Drawing on the capability-building perspective, we examine the intermediate mechanism through which coopetition gives rise to superior performance. We explore two interrelated yet seemingly paradoxical learning capabilities, namely absorptive capacity (AC) and unlearning, which serve as mediating mechanisms that link coopetition to financial and non-financial performance. Our findings from a sample of 190 Iranian SMEs confirm that AC mediates the effect of coopetition on both financial and non-financial performance, whereas unlearning did not directly mediate any of these relationships. However, we found that unlearning serves as an important catalyst for the development of AC, which in turn affects performance. This study contributes to the literature by examining the bridging mechanism underlying the performance impact of coopetition and contributes to the debate on the development of capabilities in coopetition partnerships.

合作是一把双刃剑，既带来利益，也带来成本。从能力建设的角度，我们考察了合作产生卓越绩效的中介机制。我们探讨了两种相互关联但看似矛盾的学习能力，即吸收能力（AC）和遗忘能力，它们作为将合作与财务和非财务绩效联系起来的中介机制。我们对190家伊朗中小企业样本的研究结果证实，交流介导了合作对财务和非财务绩效的影响，而学习不直接介导任何这些关系。然而，我们发现遗忘是交流发展的重要催化剂，而交流发展反过来又影响绩效。本研究通过考察合作对绩效影响的桥接机制对文献有所贡献，并对合作伙伴关系中能力发展的辩论有所贡献。

引用次数: 0

A multi-actor collaborative governance pattern of crisis communication: Computational grounded analysis based on BERTopic 危机沟通的多参与者协同治理模式：基于BERTopic的计算基础分析

IF 9.8 1区管理学 Q1 BUSINESS

Journal of Business Research

Pub Date : 2026-04-01 Epub Date: 2026-01-28 DOI: 10.1016/j.jbusres.2025.115911

Mingxi Du , Yingzhong Hou

Digital technologies and multistakeholder interactions are transforming corporate crisis communication into a dynamic, co-constructed process. This study analyzes 42 recent crisis events using the BERTopic model and computational grounded theory. Findings reveal a relationship network centered on public-corporate interactions, with multiple actors collaboratively engaged. Crisis communication extends beyond one-way information delivery, evolving into a continuous process of meaning co-construction shaped by both human and nonhuman actors. The study proposes the “dialogue cycle” as a reflexive governance mechanism, highlighting the pivotal roles of emotion and norms within the Chinese sociocultural context. It further develops the concept of “mediatized governance,” illustrating how corporations can reshape dialogic power relations and build collaborative governance ecologies under conditions of uncertainty. These insights advance the theoretical development of crisis communication and provide practical strategies for managing crises across sociocultural contexts.

数字技术和多利益相关者互动正在将企业危机沟通转变为一个动态的、共同构建的过程。本研究使用BERTopic模型和计算基础理论分析了42个最近的危机事件。研究结果揭示了一个以公共-企业互动为中心的关系网络，多个参与者协同参与。危机沟通超越了单向的信息传递，演变成一个由人类和非人类行为体共同塑造的意义共同构建的连续过程。该研究提出“对话循环”作为一种反身性治理机制，强调了情感和规范在中国社会文化背景下的关键作用。它进一步发展了“中介治理”的概念，说明了企业如何在不确定条件下重塑对话权力关系并建立协作治理生态。这些见解推动了危机沟通的理论发展，并为跨社会文化背景下的危机管理提供了实用策略。

引用次数: 0

Epistemic objects and curious collectors: The revelation 认知对象和好奇的收藏者：启示

IF 9.8 1区管理学 Q1 BUSINESS

Journal of Business Research

Pub Date : 2026-04-01 Epub Date: 2026-01-24 DOI: 10.1016/j.jbusres.2026.116012

Sheila Malone , Brendan Keegan , Dominic Medway

Epistemic objects are defined by a continuous process of revelation through a series of engagements that complement their morphing nature. Here, epistemic value takes a central role in one’s understanding of, and engagement with, consumption objects. Through 15 interviews with online collectors who used Instagram to connect with others, the findings show how epistemic objects create fundamentally different relational dynamics than traditional collecting practices. Whilst acknowledging that objects within collections can operate through seriality, we reveal how epistemic objects also operate through three distinct relational dynamics that have been overlooked in existing collecting literature: object-knowledge relations, object-community-object relations and object-temporal relations. These dynamics distinguish epistemic objects from conventional collectibles by positioning individual objects as the unit of analysis rather than a desire for completed collections. This study contributes to a growing area of research that moves away from the focus on objects as passive entities towards analysing object-oriented relations.

认知对象是通过一系列补充其变形性质的约定的连续启示过程来定义的。在这里，认知价值在一个人对消费对象的理解和参与中起着核心作用。通过对使用Instagram与他人联系的在线收藏家的15次采访，研究结果显示，认知对象如何创造与传统收藏实践根本不同的关系动态。在承认收藏品中的对象可以通过串行性进行操作的同时，我们揭示了认知对象如何通过三种不同的关系动态进行操作，这些动态在现有的收集文献中被忽视：对象-知识关系、对象-社区-对象关系和对象-时间关系。这些动态通过将单个对象定位为分析单元，而不是对完整集合的渴望，将认知对象与传统收藏品区分开来。这项研究促进了一个日益增长的研究领域，即从关注作为被动实体的对象转向分析面向对象的关系。

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引用次数: 0

What can service research contribute to better understand B2B: Editorial for the special issue “Service Research in Business-to-Business Marketing” 服务研究如何帮助我们更好地理解B2B：《B2B营销中的服务研究》特刊社论

IF 9.8 1区管理学 Q1 BUSINESS

Journal of Business Research

Pub Date : 2026-04-01 Epub Date: 2026-01-24 DOI: 10.1016/j.jbusres.2026.116015

Mohamed Zaki , Anders Gustafsson , Janet McColl-Kennedy , Lars Witell

With an origin in service encounters in business-to-consumer services (B2C), service research has expanded to include manufacturing firms and service ecosystems. This evolution has renewed the relevance of service research and enabled it to address some of the key challenges facing business-to-business (B2B) firms. This special issue identifies and builds on three core areas of service research that in the last decade have had the most influence on B2B firms: customer experience, service technology, and service strategy. It further identifies the cross-sections of these three areas (customer experience management, digital transformation, digital customer experience, and AI and ethics), as extensions in which service research has a strong position and can provide unique theoretical contributions to better understand B2B practice. The articles in this special issue are all positioned in these extensions and provide a theoretical foundation to further develop B2B service research.

服务研究起源于企业对消费者服务（B2C）中的服务接触，现已扩展到包括制造企业和服务生态系统。这种演变更新了服务研究的相关性，并使其能够解决企业对企业（B2B）公司面临的一些关键挑战。这期特刊确定并建立在过去十年中对B2B公司影响最大的三个服务研究核心领域：客户体验、服务技术和服务战略。它进一步确定了这三个领域（客户体验管理、数字化转型、数字化客户体验以及人工智能和道德）的横截面，作为服务研究具有强大地位的延伸，可以为更好地理解B2B实践提供独特的理论贡献。本期特刊文章均定位于这些延伸，为进一步开展B2B服务研究提供理论基础。

引用次数: 0

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