- Volume 10, Number 3 (2023)
YANCHENG REBORN FROM WITHIN: HEALTH TOURISM AS A Catalyst FOR RURAL TRANSFORMATION
Liu, JD Jinghua
China's rapid economic development has significantly improved living standards, but it has also brought to the forefront the challenge of an aging population. The aftermath of the 2020 pandemic has exacerbated concerns about suboptimal health among the populace, leading to a collective desire for a more tranquil and health-focused lifestyle. This shift is particularly pronounced among middle-aged and elderly individuals, who increasingly prioritize their well-being and seek to enhance their happiness through healthy living. As of the end of 2019, China's population aged 60 and above had reached 254 million, and projections indicate that by 2050, this demographic will surpass...
A GENDER-INCLUSIVE FINANCIAL FUTURE: FORECASTING THE ROLE OF WOMEN IN SHAPING THE NEXT ERA OF FINANCIAL MARKETS
Chen Wang Ming, Hui Zhang Li
This study investigates the impact of gender on the accuracy of analysts' earnings predictions in the context of China's dynamic capital market. Analysts play a crucial role in reducing information asymmetry, guiding investor behavior, and influencing market trends. However, the quality of research reports can vary significantly. To address this issue, we explore the behavioral patterns and predictive accuracy of female analysts. Gender has been shown to influence cognitive processes and decision-making, but its impact in the financial sector, particularly among analysts, remains underexplored. Our research aims to shed light on whether gender influences the precision of earnings forecasts and...
SHOP FLOOR SYMPHONY: HARMONIZING ACCOUNTING AND GAMING FOR LABOR MANAGEMENT EXCELLENCE
Akter Rahman Marjana, James Smith Thomas
This case study explores the role of accounting information and gaming in the labor management of a high street retail company in the UK. The study is based on Michael Burawoy's 'Manufacturing Consent' theory and John Law's Actor-Network Theory. The study addresses the need for more research on the use of accounting information in managerial control and draws attention to the impact of centralized control and monitoring of Accounting Information Systems on managerial decision-making and employee stress. The study includes a critical review of accounting literature and collects data through participant observation, interviews, and relevant documentary evidence. The evidence reveals...