Journal of Business Research最新文献

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What drives virtual idol videos to go viral? The impact of latent meanings in viewer comments on viewing behavior 是什么促使虚拟偶像视频走红？观众评论中潜在意义对观看行为的影响

IF 9.8 1区管理学 Q1 BUSINESS

Journal of Business Research

Pub Date : 2026-01-08 DOI: 10.1016/j.jbusres.2025.115966

Yingtong Lu, Zhongjun Tang, Yiran Wang, Duokui He, Yijing Liu, Qianqian Chen

This study investigates why videos from the same virtual idol exhibit significant viewership disparities. Based on symbolic interactionism, we propose a three-stage framework: (1) Meaning Construction—viewers assign multidimensional meanings to videos and express them through comments; (2) Meaning Interaction—these meanings influence one another and spread to potential viewers; (3) Behavior Transformation—potential viewers form expectations and make viewing decisions. We integrated large language models with clustering, resulting in six core meaning categories extracted from comments. Using two-phase fsQCA, we analyze causal configurations linking these meanings to viewership, while fuzzy cognitive map visualizes their interdependencies. Phase-one configurations reveal two viewing patterns for high-view videos (Entertainment-Social-Driven and Content-Engagement-Driven) and two for low-view videos (Low-Resonance and Adoration-Centric). Phase two identifies three fundamental meanings of mid-to-high viewership: Demand Feedback, Entertainment Interaction, and Influence Amplification. This study extends symbolic interactionism to digital contexts and provides strategies for virtual idol video development and dissemination.

本研究探讨了为何来自同一虚拟偶像的视频呈现出显著的收视率差异。基于符号互动主义，我们提出了三个阶段的框架：(1)意义建构——观众赋予视频多维意义，并通过评论表达；(2)意义互动——这些意义相互影响并传播给潜在的观众；(3)行为转化——潜在观众形成期望并做出观看决策。我们将大型语言模型与聚类相结合，从评论中提取出六个核心意义类别。使用两阶段fsQCA，我们分析了将这些含义与收视率联系起来的因果配置，而模糊认知地图则可视化了它们的相互依赖性。第一阶段的配置揭示了高观看率视频的两种观看模式（娱乐社交驱动和内容参与驱动）和低观看率视频的两种观看模式（低共鸣和以崇拜为中心）。第二阶段确定了中高收视率的三个基本含义：需求反馈、娱乐互动和影响力放大。本研究将符号互动主义延伸至数位情境，并提供虚拟偶像影像发展与传播策略。

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引用次数: 0

Behind booms: the digitalization of underperforming Chinese companies 繁荣背后：表现不佳的中国企业的数字化

IF 9.8 1区管理学 Q1 BUSINESS

Journal of Business Research

Pub Date : 2026-01-08 DOI: 10.1016/j.jbusres.2026.115978

Mingjin Luo , Shengquan Wang

Drawing on the corporate behavioral theory, this study examines how underperformance influences corporate digitalization by conceptualizing it as a strategic response. Using panel data of listed Chinese firms from 2010 to 2022, we discover that underperformance elevates firms’ digital disclosures. Notably, this increase is more pronounced in strategic disclosures rather than those that are action-oriented. Meanwhile, these improvements are not matched by a commensurate increase in intangible asset investments associated with digitalization, indicating that the transformation is more symbolic than substantive. Further analyses reveal that such disclosures facilitate underperforming firms’ access to bank loans and government subsidies, revealing their opportunistic motives. We contribute to corporate behavior theory by demonstrating how underperforming firms strategically amplify digital disclosures to access financing, while neglecting substantive digital commitments.

利用企业行为理论，本研究通过将企业数字化概念化为一种战略反应来考察绩效不佳如何影响企业数字化。利用2010 - 2022年中国上市公司的面板数据，我们发现业绩不佳提高了公司的数字披露。值得注意的是，这种增长在战略性披露中更为明显，而不是那些以行动为导向的披露。与此同时，与数字化相关的无形资产投资并没有相应增加，这表明转型更多是象征性的，而不是实质性的。进一步的分析表明，这样的信息披露有助于业绩不佳的公司获得银行贷款和政府补贴，从而揭示了它们的机会主义动机。我们通过展示表现不佳的公司如何在忽视实质性数字承诺的情况下战略性地扩大数字披露以获得融资，从而为企业行为理论做出贡献。

引用次数: 0

How visual product frames reduce online choice regret: the role of maximization 视觉产品框架如何减少在线选择的遗憾：最大化的作用

IF 9.8 1区管理学 Q1 BUSINESS

Journal of Business Research

Pub Date : 2026-01-08 DOI: 10.1016/j.jbusres.2026.115972

Jun Ouyang , Yanli Jia

While the convenience of e-commerce has fueled explosive growth in online sales, it has also inadvertently contributed to increased consumer choice regret and order cancellations. To address this issue, the present research identifies a nuanced approach for reducing consumers’ choice regret. Specifically, we propose that employing visual product frames to separate product alternatives can undermine consumers’ tendency to engage in a maximizing strategy and subsequently decrease their propensity to regret their choices. Across five studies, we provide convergent empirical evidence supporting these propositions and suggest actionable guidelines for online retailers on how to alleviate consumers’ choice regret and, consequently reduce order cancellations.

虽然电子商务的便利性推动了在线销售的爆炸式增长，但它也无意中导致了消费者选择后悔和取消订单的增加。为了解决这个问题，本研究确定了一种减少消费者选择后悔的微妙方法。具体来说，我们建议使用视觉产品框架来区分产品替代品可以破坏消费者参与最大化策略的倾向，从而降低他们后悔自己选择的倾向。在五项研究中，我们提供了支持这些主张的收敛经验证据，并就如何减轻消费者的选择后悔，从而减少订单取消，为在线零售商提供了可操作的指导方针。

引用次数: 0

Does data factor marketisation effect labour income share? Evidence from Chinese A-share listed companies 数据要素市场化是否影响劳动收入份额？证据来自中国a股上市公司

IF 9.8 1区管理学 Q1 BUSINESS

Journal of Business Research

Pub Date : 2026-01-07 DOI: 10.1016/j.jbusres.2026.115967

Xiaoru Zhang , Wei Jiang , Chuanqing Wu

In the digital era, data factor marketisation, supported by data ownership rights, data trading and data circulation, is expected to stimulate a new wave of labour transformation. Based on data from Chinese listed companies from 2011 to 2022, this study uses data trading platforms as a quasi-natural experiment and employs a staggered difference-in-differences model to explore the impact of data factor marketisation on firms’ labour income share. Our findings indicate that data factor marketisation increases firms’ labour income share by 6.4%, with human capital upgrading, resource allocation efficiency optimisation and financing constraint alleviation playing key mediating roles in this process. We also demonstrate that this effect is more pronounced for labour-intensive firms, state-owned enterprises and those located in regions with a high depth of data factor marketisation. Extended analysis reveals that the impact of data factor marketisation on firms’ labour income share is primarily reflected in wage growth, contributes to improving internal income distribution within firms and facilitates the substitution of conventional jobs with employment in non-traditional tasks. Our findings provide valuable insights for accelerating data factor marketisation and enhancing the labour income share.

在数字时代，以数据所有权、数据交易和数据流通为支撑的数据要素市场化有望激发新一轮劳动力转型。本研究以2011 - 2022年中国上市公司数据为基础，采用数据交易平台作为准自然实验，采用交错差中差模型探讨数据要素市场化对企业劳动收入份额的影响。研究发现，数据要素市场化使企业劳动收入占比提高了6.4%，其中人力资本升级、资源配置效率优化和融资约束缓解在这一过程中起着关键的中介作用。我们还证明，这种效应在劳动密集型企业、国有企业和那些位于数据要素市场化深度较高地区的企业中更为明显。扩展分析表明，数据要素市场化对企业劳动收入份额的影响主要体现在工资增长上，有助于改善企业内部收入分配，促进非传统任务就业替代传统工作。我们的研究结果为加速数据要素市场化和提高劳动收入份额提供了有价值的见解。

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引用次数: 0

Virtual influencer or human influencer in destination endorsement? The role of travel inspiration and forestalgic appeals 目的地代言中的虚拟影响者还是人类影响者？旅游灵感和森林魅力的作用

IF 9.8 1区管理学 Q1 BUSINESS

Journal of Business Research

Pub Date : 2026-01-07 DOI: 10.1016/j.jbusres.2025.115964

Yuxue Shi , Xianfeng Zhang , Jong-Hyeong Kim , Huilin Ouyang

This study integrates customer inspiration theory and meaning transfer theory to examine how tourists’ discrete emotions lead to the comparative advantage of virtual (vs. human) influencer endorsers in enhancing tourists’ responses and whether advertising appeals and color hues have boundary constraints. Results from three experiments demonstrate that virtual (vs. human) influencer endorsements are more likely to boost tourists’ favorable attitude toward destinations and increase their travel or word-of-mouth intention via serial mediation through destination coolness and travel inspiration. Furthermore, it proves that forestalgic (vs. nostalgic) advertising appeals and cool (vs. warm) color hues can accentuate tourists’ positive responses when matched with virtual (vs. human) influencers. Theoretically, this research advances virtual influencer literature by proposing a novel explanatory framework for endorsement effectiveness, investigating emotion-related mechanisms, and examining temporal-based advertising appeals and color hue effects. Practically, it offers valuable insights for destination marketers to launch effective marketing campaigns with virtual influencers.

本研究结合顾客激励理论和意义转移理论，探讨游客的离散情绪如何导致虚拟（相对于真人）网红代言人在提高游客反应方面的比较优势，以及广告吸引力和色彩是否存在边界约束。三个实验的结果表明，虚拟（相对于真人）网红代言更有可能通过目的地酷和旅行灵感的系列中介提高游客对目的地的好感态度，增加他们的旅游或口碑意愿。此外，研究证明，当与虚拟（与真人）影响者匹配时，森林（与怀旧）广告吸引力和冷（与暖）色调可以突出游客的积极反应。从理论上讲，本研究通过提出一种新的代言有效性解释框架，研究情感相关机制，并研究基于时间的广告吸引力和色调效应，推进了虚拟影响者文献。实际上，它为目的地营销人员提供了有价值的见解，以便与虚拟影响者开展有效的营销活动。

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引用次数: 0

Multi-class financial distress prediction using the textual information of earnings communication conferences based on ensemble machine learning models 基于集成机器学习模型的盈余沟通会议文本信息多类别财务困境预测

IF 9.8 1区管理学 Q1 BUSINESS

Journal of Business Research

Pub Date : 2026-01-07 DOI: 10.1016/j.jbusres.2025.115965

Jie Sun , Minghui Xie , Jie Li

Financial distress prediction (FDP) is of substantial concern to stakeholders. We categorize enterprises’ financial status into three states: financial distress, financial sub-health, and financial health. As a bridge between management and investors, earnings communication conferences (ECCs) enhance corporate transparency. We construct ECC textual features capturing interaction degree, management and investor sentiment, corporate situation, and question and answer (Q&A) quality, and incorporate them into multi-class FDP models. The SHapley Additive exPlanations is utilized to interpret the models and assess feature importance. Empirical results indicate that ECC textual features can significantly improve FDP performance beyond financial, governance, and annual report features. Feature importance analysis further shows that ECC textual features rank second only to financial features. Among the ECC textual features, Q&A quality contributes the most to FDP.

财务困境预测（FDP）是利益相关者非常关注的问题。我们将企业的财务状况分为三种状态：财务困境、财务亚健康和财务健康。作为沟通管理层和投资者的桥梁，盈余沟通会议提高了公司的透明度。我们构建了包含交互程度、管理层和投资者情绪、公司状况和问答质量的ECC文本特征，并将其纳入多类FDP模型。SHapley加性解释被用来解释模型和评估特征的重要性。实证结果表明，ECC文本特征可以显著提高财务、治理和年报特征之外的FDP绩效。特征重要性分析进一步表明，ECC文本特征的重要性仅次于金融特征。在ECC文本特征中，q&a质量对FDP的贡献最大。

引用次数: 0

From protection to adjustment: How rival repositioning alters competitive action repertoires 从保护到调整：对手的重新定位如何改变竞争动作套路

IF 9.8 1区管理学 Q1 BUSINESS

Journal of Business Research

Pub Date : 2026-01-07 DOI: 10.1016/j.jbusres.2025.115947

Kamyar Goudarzi , Ali Ahmadi , Goce Andrevski

Competitive dynamics research has extensively examined the drivers of firms’ competitive action repertoires. However, less attention has been given to how a firm’s positioning in the competitive landscape affects its repertoire. We address this gap by investigating how competitive repertoire intensity, complexity, and nonconformity are influenced by rival positioning convergence which decreases the distinctiveness of firms’ market position. We propose a protection-adjustment framework and, using a comprehensive sample of public U.S. firms from 2001 to 2022, find an inverted U-shape relationship between rival positioning convergence and the intensity and complexity of firms’ competitive repertoires. At moderate levels of rival convergence, firms exhibit higher intensity and complexity in their repertoires as contested fronts expand, and they attempt to protect their positions. However, extreme levels of rival positioning convergnece are associated with lower intensity and complexity as firms attempt to de-escalate rivalry and avoid its heightened costs by adjusting their repertoires. Conversely, we find a U-shape relationship between rival positioning convergence and firms’ competitive nonconformity. As rivals move closer, firms tend to adopt more conventional actions as a protective response. Yet, when rivals converge substantially, firms adjust their repertoires with greater action nonconformity. We advance our understanding of how rival positioning convergence influences competitive behavior by triggering a protection–adjustment process.

竞争动力学研究广泛地考察了企业竞争行动库的驱动因素。然而，很少有人关注公司在竞争格局中的定位如何影响其业务。我们通过研究竞争剧目强度、复杂性和不一致性如何受到竞争对手定位趋同的影响来解决这一差距，竞争对手定位趋同降低了企业市场地位的独特性。我们提出了一个保护-调整框架，并使用2001年至2022年美国上市公司的综合样本，发现竞争对手定位趋同与公司竞争技能的强度和复杂性之间存在倒u型关系。在中等水平的竞争趋同中，随着竞争战线的扩大，企业在他们的技能中表现出更高的强度和复杂性，他们试图保护自己的地位。然而，竞争对手定位趋同的极端程度与较低的强度和复杂性有关，因为企业试图通过调整其策略来降低竞争并避免其成本上升。相反，我们发现竞争对手定位趋同与企业竞争不一致性之间呈u型关系。随着竞争对手越来越近，企业倾向于采取更传统的行动作为一种保护性反应。然而，当竞争对手大幅趋同时，企业会以更大的不一致性行动来调整自己的策略。我们进一步了解了竞争对手定位趋同如何通过触发保护-调整过程影响竞争行为。

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引用次数: 0

Virtual Journeys, shared meaning: Enhancing consumer well-being of mobility-limited older adults through virtual reality tourism 虚拟旅行，共享意义：通过虚拟现实旅游提高行动不便的老年人的消费福祉

IF 9.8 1区管理学 Q1 BUSINESS

Journal of Business Research

Pub Date : 2026-01-07 DOI: 10.1016/j.jbusres.2026.115975

Liying Zhou , Limin Niu , Valerie Lynette Wang , Banggang Wu

Virtual reality (VR) technologies provide novel opportunities to experience tourism, especially for mobility-limited older adults. Integrating theoretical frameworks from socioemotional selectivity, social presence, and self-determination theories, this study investigates how shared versus solo VR tourism experiences impact older adults’ life satisfaction. Through three experiments conducted in assisted living facilities, we explore the mediating role of sense of meaning and the moderating effects of external engagement and prior social isolation. The findings indicate that shared VR tourism experiences significantly enhance life satisfaction, particularly for older adults with high levels of external engagement and prior social isolation. This research has practical implications for VR developers, caregiving professionals, and policy-makers in designing effective VR programs that can enhance older adults’ quality of life.

虚拟现实（VR）技术为体验旅游提供了新的机会，特别是对于行动不便的老年人。本研究整合了社会情感选择、社会存在和自我决定理论的理论框架，研究了共享和单独的VR旅游体验如何影响老年人的生活满意度。通过在辅助生活设施中进行的三个实验，我们探讨了意义感的中介作用以及外部参与和先前社会隔离的调节作用。研究结果表明，共享的虚拟现实旅游体验显著提高了生活满意度，特别是对于外部参与程度高、先前社会孤立的老年人。本研究对虚拟现实开发者、护理专业人员和政策制定者设计有效的虚拟现实项目以提高老年人的生活质量具有实际意义。

引用次数: 0

From battlefield to boardroom: The impact of board chair’s military experience on corporate ESG performance 从战场到董事会：董事会主席的军事经历对企业ESG绩效的影响

IF 9.8 1区管理学 Q1 BUSINESS

Journal of Business Research

Pub Date : 2026-01-07 DOI: 10.1016/j.jbusres.2026.115968

Yang Liu , Fukang Zhang , Li Hu , Han Zhang

This study examines the effect of chairmen’s military imprinting on corporate ESG performance, using ESG ratings from the Sino-Securities Index (SNSI) for empirical analysis. The results reveal that chairmen with military imprinting tend to improve their firms’ ESG performance. Furthermore, we explore boundary conditions including top management team (TMT) political capital, external supervision, and state ownership. The analysis shows that higher levels of TMT political capital and stronger external oversight reinforce the positive influence of military imprinting. This relationship is explained by two key mechanisms: corporate national pride and the tenure of the chairman. National pride cultivates leadership oriented toward public welfare, while extended tenure enables sustained commitment to long-term ESG objectives. This research expands our knowledge about how military imprinting shapes corporate sustainability, offering practical implications for governance and ESG strategy.

本研究采用中国证券指数（SNSI）的ESG评级进行实证分析，探讨董事长军事烙印对企业ESG绩效的影响。结果显示，有军事烙印的董事长倾向于改善公司的ESG绩效。此外，我们还探讨了边界条件，包括高层管理团队（TMT）的政治资本、外部监督和国家所有权。分析表明，较高的TMT政治资本水平和较强的外部监督强化了军事烙印的积极影响。这种关系可以用两个关键机制来解释：企业的民族自豪感和董事长的任期。民族自豪感培养了以公共福利为导向的领导力，而延长的任期使人们能够持续致力于长期的ESG目标。这项研究扩展了我们对军事烙印如何影响企业可持续性的认识，为治理和ESG战略提供了实际意义。

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When service process contradicts service outcome: Spillover effects of users’ perceptions in the case of robotaxi service encounters 当服务过程与服务结果相矛盾：机器人出租车服务遭遇中用户感知的溢出效应

IF 9.8 1区管理学 Q1 BUSINESS

Journal of Business Research

Pub Date : 2026-01-06 DOI: 10.1016/j.jbusres.2025.115954

Youlin Huang , Lixian Qian , Jinzhu Song

The service literature has overlooked situations in which a failed (successful) service process leads to a successful (failed) outcome. To fill this gap, we develop and test a typology of service success and failure to account for contradictory processes and outcomes in robotaxi service encounters. Three studies show that the negative spillover effect of blaming automated driving technology is more prominent in success–failure (successful process but failed outcome) service encounters and that firms’ engagement reinforces the spillover onto the technology in failure–failure encounters. However, in failure–success encounters, perceived competence of robotaxis is more likely to promote perceived competence of service firms. We enrich the service failure and artificial intelligence literature by showing that service processes and outcomes jointly affect the attribution process. We highlight the need for service firms to intervene in automated services after careful consideration, and for user expectation management and adaptive service processes.

服务文献忽略了失败（成功）服务流程导致成功（失败）结果的情况。为了填补这一空白，我们开发并测试了一种服务成功和失败的类型，以解释机器人出租车服务遇到的矛盾过程和结果。三项研究表明，指责自动驾驶技术的负面溢出效应在成功-失败（过程成功但结果失败）服务遭遇中更为突出，企业的参与强化了失败-失败遭遇中对技术的溢出效应。然而，在失败-成功遭遇中，机器人出租车的感知能力更有可能促进服务公司的感知能力。我们通过展示服务过程和结果共同影响归因过程，丰富了服务失败和人工智能的文献。我们强调了服务公司在仔细考虑后介入自动化服务的必要性，以及用户期望管理和自适应服务流程的必要性。

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