Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.

Nanomaterials are a recently discovered type of material that is gaining importance and receiving a lot of attention from researchers. Due to their numerous advantages, scholars are studying nanoparticles extensively. The articles in this issue that discuss the various applications of nanoparticles are very interesting. The majority of these articles focus on the use of nanoparticles in the medical sector and their contributions to environmental protection.

In today’s manufacturing sector, high-quality materials that satisfy customers’ needs at a reduced cost are drawing attention in the global market. Also, as new applications are emerging, high-performance biocomposite products that complement them are required. The production of such high-performance materials requires suitable optimization techniques in the formulation/process design, not simply mixing natural fibre/filler, additives, and plastics, and characterization of the resulting biocomposites. However, a comprehensive review of the optimization strategies in biocomposite production intended for infrastructural applications is lacking. This study, therefore, presents a detailed discussion of the various optimization approaches, their strengths, and weaknesses in the formulation/process parameters of biocomposite manufacturing. The report explores the recent progress in optimization techniques in biocomposite material production to provide baseline information to researchers and industrialists in this field. Therefore, this review consolidates prior studies to explore new areas.

This study aimed to measure the impact of implementing mechanisms of accounting data governance, represented by International Accounting Standards, internal auditing, external auditing, audit committees, disclosure and transparency, and performance evaluation, on the quality of financial reporting data for the commercial banks listed on the Amman Stock Exchange, totaling (15) banks. To achieve the objectives of this study, a descriptive-analytical approach was adopted by developing a questionnaire to collect the primary data measuring the study variables. The questionnaire was distributed to employees in the financial and control departments of these banks, with a total of (375) respondents from the total study population of (733) individuals. Appropriate statistical methods were used to analyze the data, test hypotheses, and the results of this study revealed a strong positive impact of five variables of accounting data governance mechanisms on achieving the quality of financial reporting data. These variables are ranked from highest to lowest in terms of the strength of impact and correlation with the quality of financial reports: disclosure and transparency, external auditing, International Accounting Standards, internal auditing, and audit committees. However, there was no impact of the performance evaluation governance variable on achieving the quality of financial reporting data. These results call on the management of commercial banks in the study to commit to the objective implementation of the requirements of accounting data governance mechanisms as stipulated by international professional assemblies.

This comprehensive review explores the forefront of nanohybrid materials, focusing on the integration of coordination materials in various applications, with a spotlight on their role in the development of flexible solar cells. Coordination material-based nanohybrids, characterized by their unique properties and multifunctionality, have garnered significant attention in fields ranging from catalysis and sensing to drug delivery and energy storage. The discussion investigates the synthesis methods, properties, and potential applications of these nanohybrids, underscoring their versatility in materials science. Additionally, the review investigates the integration of coordination nanohybrids in perovskite solar cells (PSCs), showcasing their ability to enhance the performance and stability of next-generation photovoltaic devices. The narrative further expands to encompass the synthesis of luminescent nanohybrids for bioimaging purposes and the development of layered, two-dimensional (2D) material-based nanostructured hybrids for energy storage and conversion. The exploration culminates in an examination of the synthesis of conductive polymer nanostructures, elucidating their potential in drug delivery systems. Last but not least, the article discusses the cutting-edge realm of flexible solar cells, emphasizing their adaptability and lightweight design. Through a systematic examination of these diverse nanohybrid materials, this review sheds light on the current state of the art, challenges, and prospects, providing valuable insights for researchers and practitioners in the fields of materials science, nanotechnology, and renewable energy.