Sustainable development has emerged as a global imperative, with the rapid adoption of the Environmental, Social, and Governance (ESG) framework reflecting this trend. In the context of digital transformation, this study aims to investigate the impact of ESG performance on corporate value, while also examining the moderating and mediating roles of digital transformation and green innovation within this relationship. Utilizing annual data from A-share listed companies on the Shanghai Stock Exchange (SSE) and Shenzhen Stock Exchange (SZSE) spanning the years 2018 to 2022, this research encompasses a total of 17,940 observations. Given China’s commitment to sustainable, high-quality development, this study underscores the critical importance of advancing ESG principles alongside corporate digital transformation. Empirical analysis reveals that ESG performance significantly enhances firm value, with digital transformation serving as a positive moderator that amplifies the impact of ESG performance on firm value primarily through the enhancement of firms’ green technology innovation capabilities. These findings contribute to a deeper understanding of the interaction between ESG initiatives and firm value, particularly amidst ongoing digital advancements. Consequently, this paper recommends that governments enhance corporate ESG performance through a combination of incentive and penalty mechanisms, establish a comprehensive ESG rating system, and optimize the policy framework for digital transformation. Moreover, enterprises should foster awareness of green innovation, refine their governance structures, accelerate digital transformation efforts, and promote the application of digital technologies and information sharing across various domains to achieve sustainable development and enhance competitiveness.

Fog computing (FC) has been presented as a modern distributed technology that will overcome the different issues that Cloud computing faces and provide many services. It brings computation and data storage closer to data resources such as sensors, cameras, and mobile devices. The fog computing paradigm is instrumental in scenarios where low latency, real-time processing, and high bandwidth are critical, such as in smart cities, industrial IoT, and autonomous vehicles. However, the distributed nature of fog computing introduces complexities in managing and predicting the execution time of tasks across heterogeneous devices with varying computational capabilities. Neural network models have demonstrated exceptional capability in prediction tasks because of their capacity to extract insightful patterns from data. Neural networks can capture non-linear interactions and provide precise predictions in various fields by using numerous layers of linked nodes. In addition, choosing the right inputs is essential to forecasting the correct value since neural network models rely on the data fed into the network to make predictions. The scheduler may choose the appropriate resource and schedule for practical resource usage and decreased make-span based on the expected value. In this paper, we suggest a model Neural Network model for fog computing task time execution prediction and an input assessment of the Interpretive Structural Modeling (ISM) technique. The proposed model showed a 23.9% reduction in MRE compared to other methods in the state-of-arts.

Sustainability has turned into a critical focus for businesses, drawing considerable interest from the commercial sector and scholarly environments. While empirical investigations have been conducted regarding sustainability reporting within small and medium enterprises, only a limited number of companies are subjected to increased pressure to adopt sustainability reporting practices, thereby ensuring enhanced transparency and disclosure in their financial and sustainability disclosures. This research, framed by Institutional Theory, delves into how challenges in sustainability reporting obstruct organizations from properly evaluating and sharing their progress on sustainability aims. With an explanatory research framework in place, we circulated survey questionnaires to 400 participants, who were randomly drawn from a population of 28,927 registered SMEs in Metro Manila, Philippines. The application of Interpretative Structural Modelling and MICMAC Analysis revealed that the absence of regulatory frameworks, governmental assistance, and sustainability infrastructure constitutes the most critical obstacles impacting other determinants. In contrast, neither the deficiency in sustainability awareness nor the inadequacy of training and skills demonstrated a considerable impact on the other identified barriers. This study clarifies the complex interactions and interrelations among the obstacles to sustainability reporting, thus providing significant perspectives for organizations aiming to overcome these difficulties. The findings suggest that business leaders and stakeholders can formulate targeted strategies and interventions to facilitate the adoption of sustainability reporting practices within organizations. The application of the institutional theory framework highlights that pressures arise from a diverse array of institutional actors, including regulators, customers, and local communities, which collectively shape corporate behavior and reporting methodologies.

The primary objective of this research is to investigate how non-financial incentives impact employee motivation within the Small and Medium Enterprises (SMEs) operating in Saudi Arabia. Employing a positivist research approach, we employed a carefully crafted survey to collect data from 365 employees employed by SMEs situated in Jeddah. The study explores various aspects, including the most common non-monetary motivators, the interplay between non-monetary and monetary incentives, and the effects of non-financial incentives on employee engagement, job satisfaction, and commitment. The results of the study indicate that employees working in small and medium-sized enterprises (SMEs) in Saudi Arabia place a significant emphasis on a good work environment, recognition, possibilities for personal and professional development, and career growth as prevalent non-monetary motivators. Additionally, the research illustrates a notable difference in the perceived efficacy of non-financial and financial incentives, whereby non-financial incentives are seen to have an equal, if not greater, impact on both motivation and work satisfaction. Moreover, the study reveals robust positive correlations between non-financial incentives and employee outcomes, underscoring the significance of these incentives in augmenting work satisfaction, job engagement, and commitment. The consequences of employee motivation are influenced by control factors, which have diverse influences, highlighting the complex nature of this phenomenon.

The present study investigates the relationship between audit quality and earnings management in banks listed on the Stock Exchange of Iraq and Oman. This paper used audit firm size, auditors’ industry expertise, audit report timeliness, auditor change, and auditors’ opinions to measure audit quality. Financial statements, notes attached to financial statements, and reports of independent auditors of 28 banks listed on the Iraqi Stock Exchange and 8 banks listed on the Oman Stock Exchange during the financial period of 7 years (2015 to 2021), and hypotheses were tested using EViews software and panel data. The results of the hypothesis testing showed no significant relationship between the firm size and the auditors’ change and earnings management for both countries (Iraq and Oman). This is while the relationship between the auditor’s industry expertise, the timely presentation of the audit report, and the auditor’s opinion and earnings management for both countries (Iraq and Oman) is negative.

The bubble milk tea industry in Malaysia which was thought to have slowed down in the recent years since its first appearance in 2010 has made a comeback. At the point of conducting this research, there are almost 100 brands of bubble milk tea in Malaysia and it is not surprising that some of these shops are selling more than a thousand cups a day. However, there has been limited research conducted on factors influencing brand equity on bubble milk tea brands in Johor Bahru. This study is to investigate whether brand loyalty, perceived quality, brand awareness and brand association influence brand equity on bubble milk tea brands in Johor Bahru through distribution of online questionnaires. This study novelty is at the examining the factors influencing brand equity in the context of bubble milk tea in Johor Bahru, Malaysia. Data derived from responses of 400 respondents through sampling were analysed using SPSS v29. Hypotheses testing performed through simple linear regression revealed that brand loyalty, perceived quality, brand awareness and brand association have significant effect on brand equity of bubble milk tea brands in Johor Bahru, Malaysia. It was also demonstrated that perceived quality has the most significance influence on brand equity. Organizations in the bubble milk tea industries are able to benefit from these findings by prioritizing their marketing strategies to gain competitive edge over their competitors. With findings that perceived quality having the most significance influence, marketers with limited resources can narrow down their options and focus on this specific dimension to increase their brand value.