As the oldest and most representative academic journal in the field of management, the Journal of Management and Business Research has entered its 35th year since establishment. When I took over as the chief editor of the Journal of Management and Business Research in April, 2014, I expressed the dream to shorten the turnaround time for reviewing manuscripts, with the goal of completing the preliminary manuscript assessment within 60 days on average. According to examining the latest statistics, the average time expended was 47 days for each of the nearly 60 manuscripts that were submitted in the past year, so we have already achieved the goal of completing initial manuscript assessment within 60 days on average. We hope we can continue to maintain such a turnaround time and provide authors and reviewers with better and faster service through electronic review methods.

In addition to ensuring the timely review of manuscripts, the Journal of Management and Business Research has also been committed to promoting measures that improve the review quality for the past few years. For example, to strengthen the reviewers' reviewing skills and enrich the lineup of this issue's reviewers, the editorial team began to hold the “Academic Review Workshop”in 2014. Each year, about 30 academically active scholars from various management sub-specialties are invited to participate. In addition to enhancing the reviewer's review skills, the workshop in 2016 was held in hopes of helping young scholars master important research topics andsuccessfullysubmit the research results to domestic and international journals. Due to the overwhelming positive feedback we received, the event was held again in 2017, inviting Professor Hsueh Liang Wu, Professor Chang-Ya Hu, and Professor Yuan-Chen Chang to share their personal research insights and interact with participants. We received positive comments from participating scholars about the event. The editorial team hopes to organize different types of academic activities in the future to enhance the quality of the articles in the journal and to cultivate domestic academic talents in the management field.

In recent years,the Journal of Management and Business Research has been working on developing internationally and indexedin the EBSCO International Database a few days ago. In order to continue toincreasethe international visibility of the journal, we will strive tobeing indexed by other important international databases. Thus, the journal's English title was changed to its current name in September 2017 to distinguish itself from other international journals. Ontheother hand, the current title encompasses the journal's aim of manuscript acceptance and emphasizes the journal's focus on publishing academic papers related to operations management, such as strategies, international enterprises, human resources in organizations, marketing, information management, production management, technology management, finance, and accounting. We look forward to reporting our progress and results in this matter in the future.

A total of five articles were published in this issue. The first article, “Why do Employees speak up? The Effects of Employees' Prosocial and Impression Management Motives on Voice Behaviors: Moderating Roles of Employee Promotion Focus, Affective Commitment, and Citizenship Pressure” was examined the relationships between employees' different voice motives and voice behaviors, as well as the moderating effects of employee promotion focus, affective commitment, and citizenship pressure. The present study collected the data from 416 supervisor-employee pairs from various industries and occupations at two different time points. This paper provides reference for the situational approach that should be taken when a organization wishes to promote voice behavioramong its employees.

The second article, “Luxury Represents My Love! The Influence of Men's Mate-Guarding Motive on Purchasing Luxury Products”, takes an experimental approach to examine whether the “mate-guarding motive” of men would increase their intentions to purchase luxury products for themselves or as gifts for mates. The moderating effects of the number of advertised luxury products and visual backgrounds of advertisements are also examined.The study found that when the mate-guarding motive of men with favorable attitudes toward brands of luxury products are triggered, men's intentions to purchase those luxury products increase. Purchases as gifts are more prominent than purchases for self. Advertising-paired luxury products (versus single-individual luxury items) enlarge the impact of activating the mate-guarding motive on men's intentions to purchase for themselves. Moreover, advertisements in vertical backgrounds increase the positive effect of the mate-guarding motive on purchase intention.

The third article, “The Effects of IFRS Adoption on Tax Avoidance in Europe”, mainly investigates how mandatory adoption of International Financial Reporting Standards (IFRS) affects tax avoidance in Norway, Switzerland, and the member states of the European Union with civil-law origin. The results of the study indicate that tax avoidance and temporary book-tax differences increases significantly after mandatory adoption of IFRS.Moreover, after mandatory IFRS adoption, tax avoidance and temporary book-tax differences significantly increase for countries with large differences between domestic accounting standards and IFRS.

The fourth article, “Can the Offering Price Discount Affect the Subscription Demand for Initial Public Offerings?”, focuseson initial public offering (IPO) discounts to explore the relationship between discounts subscription demands. The study analyzed two aspects: (1) determining whether discounting is a key factor in subscription decision-making and (2) examining the double-edged effects of discounting. The empirical findings suggest that moderate discounting strengthens subscription demand, whereas excessive discounting weakens it. The results of the study provide reference for newly listed companies when implementing the IPO.

The fifth article, “Do Lower Water Consumption and Electricity Consumption Contribute to Firm's Performance”,aims to explore the relationship between firms' water and electricity consumption measures and firm performance. The study used Taiwan's listed companies as the subjects,and the results show that water usage and electricity intensity are negatively related to firm performance. Especially, adopting the green strategy has moderating effect on the relationship between electricity intensity or electricity usage and firm performance.This study provides perspective on how firms can achieve balance between resources and performances in a resource-deficit environment.

Chief Editor Wei-Chi Tsai
Sinyi Chair Professor of National Chengchi University
March, 2018