Purpose The purpose of this paper is to investigate the post-adoption stage of Voice over Internet Protocol (VoIP) telephony diffusion, examining usage behavior based on Shih and Venkatesh’s use-diffusion (UD) model. Design/methodology/approach The research model incorporates technology sophistication, complementary technologies, personal innovativeness, self-efficacy, trust propensity, media exposure, subjective norms, and word-of-mouth (WOM) referrals as UD determinants; rate of use and variety of use as usage variables; intense use, specialized use, nonspecialized use, and limited use as UD patterns; and satisfaction and intention to use future-related technologies as UD outcomes. Data used to test the research model were collected using a web-based online questionnaire form; 360 valid responses were obtained. Partial least squares, multinomial logistic regression, and analysis of variance were used to analyze data. Findings The results reveal that variety of use, self-efficacy, propensity to trust, media exposure, subjective norms, and WOM referrals increase rate of use, while complementary technologies, personal innovativeness, self-efficacy, media exposure, and subjective norms widen variety of use; variety of use is essential in predicting UD outcomes; when choosing limited use as the reference category, more than half of the UD determinants are capable of predicting UD patterns; and generally, intense users are more satisfied with VoIP telephony, while limited users have less intention to use future-related technologies. Originality/value The present study focuses on the post-adoption stage, thereby extending the frontiers of research on the diffusion of VoIP telephony. Academics can obtain some evidence of the explanatory power of the UD model in the context of VoIP telephony use, and practitioners can obtain fresh insights into the dynamics of VoIP telephony usage behavior.

In this paper, we examined the relationship between controlling shareholders and accounting conservatism in China. Using 5762 firm-years data about listed firms in China stock exchanges from 2001 to 2005, we find that the percentage of the largest shareholder ownership has significantly negative effect on accounting conservatism. After controlled by size, leverage and growth opportunity, the result is still robust. We thus provide evidence of an entrenchment effect, where the largest shareholder may influence firms to adopt aggressive accounting policies that reflect the wishes of the largest shareholder rather than reflect the economic substance of the business transactions.

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