Asia-Pacific Management Accounting Journal最新文献_第6页

The Effect of Co-Creation on Relationship Quality: The Role of Outcome Quality 共同创造对关系质量的影响:结果质量的作用

Asia-Pacific Management Accounting Journal Pub Date : 2022-04-30 DOI: 10.24191/apmaj.v17i1-10

Kurnia Endah Riana, Edy Rizal Halim, S. Suroso, Chairy Chairy

{"title":"The Effect of Co-Creation on Relationship Quality: The Role of Outcome Quality","authors":"Kurnia Endah Riana, Edy Rizal Halim, S. Suroso, Chairy Chairy","doi":"10.24191/apmaj.v17i1-10","DOIUrl":"https://doi.org/10.24191/apmaj.v17i1-10","url":null,"abstract":"Co-creation has been proposed as a novel approach to building relationship marketing. Communication, interaction, and value creation which are the main elements of co-creation are the stages for building relational marketing. Although there is substantial research on the role of co-creation in relationship marketing, much of the work is conceptual. This study investigated the effect of the degree of co-creation on relationship marketing using the relationship quality construct, the mediating effect of satisfaction and trust, and the moderating role of outcome quality in this relationship. An experimental approach was employed to achieve those objectives. Study 1 tested the effect of the degree of co-creation on relationship quality and the mediation effect of satisfaction and trust in the relationship between the degree of co-creation and commitment. Study 2 extended the results by demonstrating the moderation role of outcome quality. The findings showed that the degree of co-creation affects relationship quality and confirm that satisfaction and trust mediate the influence of the degree of co-creation on commitment. The moderating effect of outcome quality was confirmed; when outcome quality is less than expected, the degree of co-creation affects relationship quality. Keywords: degree of co-creation, relationship quality, outcome quality","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42322330","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Monitoring Financial Risk and Earnings Manipulation Across Malaysia, Thailand and Indonesia 监控马来西亚、泰国和印度尼西亚的金融风险和收益操纵

Asia-Pacific Management Accounting Journal Pub Date : 2022-04-30 DOI: 10.24191/apmaj.v17i1-07

Saunah Zainon, Zakiyyah Jamaludin, Kharudin Mohd Sali@Salleh, Sofwah Md Nawi, N. A. Mokhtar, Syahrul Ahmar Ahmad

{"title":"Monitoring Financial Risk and Earnings Manipulation Across Malaysia, Thailand and Indonesia","authors":"Saunah Zainon, Zakiyyah Jamaludin, Kharudin Mohd Sali@Salleh, Sofwah Md Nawi, N. A. Mokhtar, Syahrul Ahmar Ahmad","doi":"10.24191/apmaj.v17i1-07","DOIUrl":"https://doi.org/10.24191/apmaj.v17i1-07","url":null,"abstract":"This paper discusses the significance of mean difference in free cash flow, leverage, as well financial distress between Malaysia, Thailand, and Indonesia. It involved 582 samples from Bursa Malaysia, Stock Exchange of Thailand, and Indonesia Stock Exchange on an annual basis commencing from 2015 to 2017. The purpose of this study was to determine whether the significance of variables towards earnings manipulations (by proxy of discretionary accruals) within the countries can be used to propose a new regulation that focuses more towards reducing the earning manipulation within the firm, as results might be helpful for firms in the near future. Moreover, the study aimed to identify which firm within these three countries wholly manipulated earnings more than the other. The significance difference of the of earning manipulation for the 3 countries was investigated. The descriptive statistics tells that Indonesia had the highest debt compared to two other countries. Results from one-way ANOVA, which was used to determine if there was a significant difference for free cash flow, leverage, and financial distress respectively, across these countries, showed that there were mean significant differences for all three variables. Keywords: earnings manipulation, financial risk, Malaysia, Indonesia, Thailand","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45923968","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Nexus Between Media Transparency and Attitude for Risk Management During a Disaster 媒体透明度与灾害风险管理态度之间的关系

Asia-Pacific Management Accounting Journal Pub Date : 2022-04-30 DOI: 10.24191/apmaj.v17i1-08

Juliana Mohd Abdul Kadir, N. B. Zakaria, Noreen Noor Abd Aziz, G. Premananto

{"title":"The Nexus Between Media Transparency and Attitude for Risk Management During a Disaster","authors":"Juliana Mohd Abdul Kadir, N. B. Zakaria, Noreen Noor Abd Aziz, G. Premananto","doi":"10.24191/apmaj.v17i1-08","DOIUrl":"https://doi.org/10.24191/apmaj.v17i1-08","url":null,"abstract":"The government has taken drastic measures to control the spread of virus transmission during the Covid-19 disaster. In a Movement Control Order, the public was advised to stay at home and practice social imprisonment of infected persons for risk management purposes. The government has spread public awareness and encouraged the public to stay safe and healthy from infectious viruses using media channels. The mass media plays a significant role in providing information and understanding about the disease and helps protect the elderly and those with basic health problems from being infected. This research examined: (1) the role of media transparency on public awareness and knowledge of the infected virus, which in turn influences their attitudes; (2) to determine the influence of media transparency on the attitudes of the people. A survey method was applied to 338 respondents consisting of young people living in Johor. Data were analysed using SmartPLS, and the findings indicated that the role of media transparency has a significant impact on the attitudes of this generation Z. In addition, it was also found that awareness and knowledge mediated the role of media and their attitudes. These findings can guide policymakers to promote greater awareness to reduce and manage possible risks during disasters. Moreover, the media plays an important role not only in channeling news but can influence human awareness, knowledge, and attitudes. Keywords: media transparency, risk management, disaster, attitude, covid-19","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42217331","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

An Examination of the Quality of Web Disclosure Practices Through an Analysis of Firm Characteristics, Semantic Properties and Tone 通过对企业特征、语义属性和语气的分析来检验网络披露实践的质量

Asia-Pacific Management Accounting Journal Pub Date : 2022-04-30 DOI: 10.24191/apmaj.v17i1-06

Indah Melati, R. Nair, Roshayani Arshad, Farah Aida Ahmad Nadzri, A. Hermawan

{"title":"An Examination of the Quality of Web Disclosure Practices Through an Analysis of Firm Characteristics, Semantic Properties and Tone","authors":"Indah Melati, R. Nair, Roshayani Arshad, Farah Aida Ahmad Nadzri, A. Hermawan","doi":"10.24191/apmaj.v17i1-06","DOIUrl":"https://doi.org/10.24191/apmaj.v17i1-06","url":null,"abstract":"This research aimed to measure the quality of voluntary web-disclosure by listed companies in Indonesia, using a voluntary web-disclosure index to capture both quality and quantity of web-disclosures. Focussing on the dimensions of web-content and the presentation of information, this study scored 44 web-disclosure items using a dichotomous score to examine the variety of information and an ordinal score to examine the depth of the disclosure. The findings revealed that on average, the quality of voluntary web-disclosure in Indonesia is relatively low. Disclosure appeared heavily centred on financial information, with information on corporate governance and corporate social responsibility being only moderately disclosed. The differences of firm size and industry type among sample companies were found to be significantly positive when matched to the web-disclosure index. This confirms postulations of the Agency Theory and Signalling Theory which suggest that companies were motivated to signal accountability and transparency through their websites. This study extends prior research on web-disclosure by demonstrating that the use of semantic properties contributes to the richness of examining voluntary web-disclosure as it offers greater insights into the transparent reporting practices by corporate entities. Keywords: agency theory, signalling theory, voluntary web-disclosure, semantic properties, firm characteristics","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48629594","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Does the Equity Market Reward “Superior” Management Earnings Forecast? Evidence from the U.S. Quarterly Earnings Guidance 股票市场会奖励“优秀”的管理层盈利预测吗?来自美国季度盈利指引的证据

Asia-Pacific Management Accounting Journal Pub Date : 2021-12-01 DOI: 10.24191/apmaj.v16i3-01

Tina Wang

{"title":"Does the Equity Market Reward “Superior” Management Earnings Forecast? Evidence from the U.S. Quarterly Earnings Guidance","authors":"Tina Wang","doi":"10.24191/apmaj.v16i3-01","DOIUrl":"https://doi.org/10.24191/apmaj.v16i3-01","url":null,"abstract":"This paper examines whether equity markets reward the controversial practice of issuing short-term management earnings forecasts. Using a large sample of quarterly earnings forecasts, this research found that firms may temporarily reduce stock price volatility by issuing quarterly earnings forecasts. Furthermore, the analysis showed that not all guidance issuers are equally rewarded by equity capital markets. The benefits of reduced stock price volatility and favorable market valuation primarily accrue to firms with a track record of supplying accurate and timely short-term earnings forecasts. Findings suggest that superior short-term earnings guidance, which fosters transparent financial information environments and reduces investor information uncertainty, is indeed rewarded by equity capital markets. As limited research examines the association between forecast attributes and the capital market consequences of quarterly earnings guidance, this study aimed to provide empirical evidence on equity capital market rewards by issuing high-quality quarterly earnings guidance. A practical implication is that firms need to invest in accounting information systems and accounting talent in order to achieve capital market benefits of supplying high-quality short-term earnings forecasts. Keywords: quarterly earnings guidance, forecast attributes, accounting information system, equity market rewards, United States","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45691438","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Corporate Governance and Operational Risk Disclosure: Evidence from Shariah-Compliant Companies in Malaysia 公司治理和运营风险披露：来自马来西亚Shariah合规公司的证据

Asia-Pacific Management Accounting Journal Pub Date : 2021-12-01 DOI: 10.24191/apmaj.v16i3-02

Nurhafiza Mohammad, R. Ismail, Saunah Zainon, Juliana Mohd Abdul Kadir

{"title":"Corporate Governance and Operational Risk Disclosure: Evidence from Shariah-Compliant Companies in Malaysia","authors":"Nurhafiza Mohammad, R. Ismail, Saunah Zainon, Juliana Mohd Abdul Kadir","doi":"10.24191/apmaj.v16i3-02","DOIUrl":"https://doi.org/10.24191/apmaj.v16i3-02","url":null,"abstract":"This study aimed to examine the level of operational risk disclosure among Shariah-compliant companies in Malaysia. The relationship between corporate governance characteristics and operational risk disclosure was also examined by focusing on board characteristics, i.e. independent directors, audit committee meetings, Muslim directors, women directors and education levels of the directors. The sample comprised of 285 Shariah-compliant companies listed in the ACE Market of Bursa Malaysia for the financial years 2014 to 2018. The study used content analysis to assess operational risk disclosure. The information disclosure was scored using an adapted disclosure index. Findings revealed that the disclosure of operational risk information in Shariah-compliant companies was at a moderate level, specifically not more than sixty per cent. More importantly, the analysis showed a positive significant relationship between a woman director and operational risk disclosure. However, a negative significant relationship was found between Muslim directors and operational risk disclosure. Other independent variables were found to have no relationship with the operational risk disclosure. The findings may provide future researchers and regulators with references for assessing the level of operational risk disclosure among public listed companies in Malaysia and are expected to deliver some improvement in examining other characteristics to strengthen the governance practices in Malaysia. Keywords: operational risk disclosure, women director, Muslim director, Shariah-compliant companies","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46165720","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A Conceptual Framework for Bounded Rationality in Bank Officers’ Credit Decision for SME Lending in Malaysia 马来西亚中小企业贷款银行管理人员信贷决策有限理性的概念框架

Asia-Pacific Management Accounting Journal Pub Date : 2021-12-01 DOI: 10.24191/apmaj.v16i3-07

Nigel Kollin Ondolos, Jasman Tuyon, R. U. Mohammed

{"title":"A Conceptual Framework for Bounded Rationality in Bank Officers’ Credit Decision for SME Lending in Malaysia","authors":"Nigel Kollin Ondolos, Jasman Tuyon, R. U. Mohammed","doi":"10.24191/apmaj.v16i3-07","DOIUrl":"https://doi.org/10.24191/apmaj.v16i3-07","url":null,"abstract":"Based on the Bounded Rational Theory, ideally, bank credit officers would be influenced by both rational (fundamental factors) and irrational (behavioural factors) in their credit assessment and decision making process. Emphasizing on the irrational decision making perspective, behavioural factors distort the credit decision making process in the banking industry. Despite such evidence, the psychology perspectives in bank lending practice has been given little attention in research and neglected in practice and policy perspectives. This conceptual research investigated the role of irrationality in bank lending decision making. The research design involved three stages. The research started with conceptualization of the bounded rational credit decision framework. This was designed based on review of three theories and related empirical evidence. In the second stage, constructs and their measurement items were sourced from prior work. Thereafter, a questionnaire was developed. In the third stage, the validity of the questionnaire was tested using expert validation, pre-test and pilot-test involving 30 credit officers working in business banking division of a Malaysian bank. Findings from the pilot study confirmed the validity of the questionnaire as an instrument that can be used for future empirical test. This bounded rational credit decision framework can guide further empirical analysis on the role of behavioural factors in lending decision making. The framework provides new insights that are valuable in enhancing the SMEs lending theory, practice, and policy. Keywords: behavioural finance, bounded rational theory, business banking, credit decision, small and medium-sized enterprises (SMEs)","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43374808","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The Impact of the Quality of Integrated Reporting Disclosure on Corporate Reputation 综合报告披露质量对公司声誉的影响

Asia-Pacific Management Accounting Journal Pub Date : 2021-12-01 DOI: 10.24191/apmaj.v16i3-04

M. S. Amirrudin, Mazni Abdullah, Z. Saleh

{"title":"The Impact of the Quality of Integrated Reporting Disclosure on Corporate Reputation","authors":"M. S. Amirrudin, Mazni Abdullah, Z. Saleh","doi":"10.24191/apmaj.v16i3-04","DOIUrl":"https://doi.org/10.24191/apmaj.v16i3-04","url":null,"abstract":"In 2013, the International Integrated Reporting Council (IIRC) issued the Integrated Reporting (IR) Framework to improve corporate reporting. The purpose of IR is to integrate financial and non-financial information to explain how the organisation creates value and improves firm performance over time. Since the introduction of IR, a company weighs the benefits over the costs of changing to IR. Recent trends in IR have heightened the need to examine the actual contents of IR. The objective of this study was to find the relationship between preparing a high-quality IR and corporate reputation. Corporate reputation is one of the main objectives for the preparation of IR, and preparing a high-quality IR can positively impact corporate reputation. Data was collected from a sample of 120 companies from the IIRC websites for three years (360 firm-year observations) to examine the quality of following the 2013 Framework. An index was developed, and the corporate reputation score was collected from the RepTrak websites. The finding showed that companies preparing high-quality IR reports had a significant positive relationship with corporate reputation. Preparing a high-quality IR sends a signal to users of annual reports as a connotation of the company (good product or services, ethical management reporting), which will help build trust towards the company and improve its reputation. This study contributes by providing empirical evidence for a company, which is uncertain about the benefits of IR. The IR disclosure score can be used as a reference by IIRC and policymakers to prepare the IR. Keywords: integrated reporting, disclosure quality, corporate reputation","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45019965","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Do the Attributes of Audit Committee Explain Non-Performing Loans? Evidence from an Emerging Economy 审计委员会的属性能解释不良贷款吗?来自新兴经济体的证据

Asia-Pacific Management Accounting Journal Pub Date : 2021-12-01 DOI: 10.24191/apmaj.v16i3-13

Arifa Akter, M. K. Hossain, M. Alam, Md. Shajul Islam

{"title":"Do the Attributes of Audit Committee Explain Non-Performing Loans? Evidence from an Emerging Economy","authors":"Arifa Akter, M. K. Hossain, M. Alam, Md. Shajul Islam","doi":"10.24191/apmaj.v16i3-13","DOIUrl":"https://doi.org/10.24191/apmaj.v16i3-13","url":null,"abstract":"This study examined whether various attributes of the audit committee of listed banks in Bangladesh explain the level of non-performing loans (NPLs). This study used a panel data set comprising all 30 listed banks with 250 bank-year observations for the period 2013–2017. It employed the random-effects GLS regression model with cluster robust standard error and AR (1) disturbance to examine the effect of several audit committee attributes on NPLs. We found that holding audit committee meetings frequently and a higher number of independent members in the audit committee facilitate to reduce NPLs. We, however, find no explicit evidence that the other attributes of the audit committee examined (audit committee size, financial experience and financial literacy of the audit committee members, professional qualifications of the audit committee Chairman) contribute in reducing NPLs. The findings will be useful for policymakers of the banking sector in Bangladesh and the relevant regulatory bodies in enabling them to understand the role of the various attributes of the audit committee in the incidence of NPLs. Keywords: attributes, audit committee, non-performing loans (NPLs), listed banks, Bangladesh","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47288913","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

What do You Know About Audit Quality in Malaysian Small and Medium Audit Firms? 你对马来西亚中小审计事务所的审计质量了解多少？

Asia-Pacific Management Accounting Journal Pub Date : 2021-12-01 DOI: 10.24191/apmaj.v16i3-15

Nur Amira Rodzi, Aida Hazlin Ismail

{"title":"What do You Know About Audit Quality in Malaysian Small and Medium Audit Firms?","authors":"Nur Amira Rodzi, Aida Hazlin Ismail","doi":"10.24191/apmaj.v16i3-15","DOIUrl":"https://doi.org/10.24191/apmaj.v16i3-15","url":null,"abstract":"Audit quality has been addressed and is being discussed globally, throughout the years. The Enron Corporation and WorldCom cases have affected the reputation of the audit profession. The credibility of auditors also has become more questionable as the auditors' function in identifying mistakes and fraud is being debated by the public. However, the issue of audit quality has only focused on big firms only. There is shortage of studies that focussed on audit quality in small and medium audit firms. In line with this issue, this study aimed to investigate the relationship between top management support, auditor’s experience and auditor’s accountability on audit quality amongst small-medium audit firms in Malaysia. By employing the Attribution Theory, the study utilised purposive sampling. The data used in this study was primary data obtained through questionnaires from external auditors in small and medium sized audit firms around Klang Valley. A total of 100 questionnaires were distributed and the number of usable questionnaires was 81. Findings indicate that auditor’s experience and auditor’s accountability have a significant effect on audit quality. This research thus contributes to standard setters, regulators, policymakers and other audit firms by providing evidence with regard to the determinants of audit quality judgment in Malaysian small and medium audit firms. Keywords: audit quality, small and medium audit firms, audit judgments, accountability, audit experience","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48697146","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0