This study uses the annual financial data of Chinese A-share listed firms from 2010 to 2020 to investigate the relationship between multiple large shareholders (MLS) and earnings management (EM). After analyzing the samples using the Ordinary Least Squares (OLS) model and endogenous switching regression (ESR) model, the empirical results show that the presence of MLS can increase corporate EM activities and the MLS have a significantly positive effect on EM in both the treatment and control groups. In addition, this conclusion still holds after conducting multiple robustness tests. The cross-section analysis shows that the external audit supervision quality, institutional shareholders, and the uncertainty of the external economic environment have significant impacts on the baseline model results. Lastly, mediation effect analysis shows that the presence of MLS increases the corporate operating risk through EM activities. The conclusions of this paper are critical for policymakers to supervise China’s capital market, improve the level of corporate governance of China’s listed firms, and further promote reform of ownership structure.

In a territorial development model such as that of Valencia (Spain), in which limitations, resistance and difficulties are observed as a result of the dualization that it has undergone in these almost 40 years of operation, we ask whether these obstacles have had an effect on the evolution of employment. This is understood as the basic indicator, the primary aim of any action undertaken for development of the territory. To this end, we set out from the methodological articulation of various techniques (survey by means of a pre-coded questionnaire, application of the READI® methodology) based on the primary information collected from the AEDL (Employment and Local Development Agents) technical staff of Valencia province, which showed us their perception of the dualization to which the model is subjected and the difficulties that this generates when carrying out their professional activity. Statistical and documentary sources were also analyzed. With all this, the evolution of employment in these territories over the last five years was studied in order to validate, or not, the initial hypothesis: Whether this reality of the model (duality) responds to short-term or structural parameters.

The Human Development Index, which accounts for both net foreign income and the total value of goods and services generated domestically, illustrates how income becomes less significant as Gross National Income (GNI) rises by using the logarithm of income. South Africa ranks 109th out of 189 countries in the Human Development Index (HDI) within the Brazil, Russia, India, China and South Africa (BRICS) economic bloc, raising long-term sustainability concerns. The study explores the relationship between economic, demography, policy indicators and human development in South Africa. South Africa’s unique status as a developing country within the BRICS economic group, alongside its lengthy history of racial discrimination, calls for a sophisticated approach to understanding Human Development. Existing research considered economic, demography, policy indicators independently; the gap of understanding their interconnection and long-term effects in the South African contexts exists. The study addresses the gap by using Autoregressive-Distributed Lag (ARDL) approach to investigate the short-term and the long-term relationship between economic, demography, policy indicators and human development in South Africa. By discovering these links, the study hopes to provide useful insights for policymakers seeking to promote sustainable human development in South Africa. The findings indicate that growth in GDP is a key factor in the HDI since it shows that there are more financial resources available for human development. By discovering these links, the study hopes to provide useful insights for policymakers seeking to promote sustainable human development in South Africa.

With the outbreak of the COVID-19 pandemic in 2019, educational activities have faced significant disruptions, leading to a widespread adoption of online teaching and a transformation in the evaluation of teaching quality. Using CiteSpace visualization software, the study examines 1485 papers from the Chinese database of China Knowledge Network and 1656 papers from the English database of Web of Science (WoS) spanning the period from January 2013 to June 2023 as research samples. The findings reveal heightened activity in China and other countries research on teaching quality evaluation, moreover, research in both contexts predominantly comprises independent studies, supplemented by collaborative efforts. Notably, there is an increased focus on the exploration of online teaching quality evaluation, specifically delving into methodologies and systems. The emphasis has shifted towards students’ learning initiatives and a comprehensive evaluation of teachers’ work before, during and after class. While research in other countries has also identified new hotspots related to online teaching, the number of studies is comparatively limited. The study proposes the imperative need to update the evaluation criteria for online teaching and enhance the infrastructure of online teaching platforms. Additionally, it advocates for reforms in the evaluation systems of educational institutions and innovations of teachers’ instructional methods.

This study aims to explore the factors influencing people’s intention to use home fitness mobile apps in the post-pandemic era. By incorporating the perspective of playfulness into the decomposed theory of planned behavior, it seeks to construct a behavioral model for the public's use of AR sports games for home exercise. The research focuses on Active Arcade users residing in Taiwan, employing the snowball sampling method to conduct an online questionnaire survey. A total of 340 valid questionnaires were collected and analyzed using linear structural equations. The study reveals three main findings: first, the behavioral model for Active Arcade users constructed based on the decomposed theory of planned behavior demonstrates a good fit; second, users’ attitudes, subjective norms, and perceived behavioral control have a positive and significant impact on behavioral intention; third, perceived usefulness, perceived ease of use, and perceived playfulness all positively and significantly influence attitudes, with perceived playfulness having the highest impact coefficient; fourth, perceived benefits of exercise are the most crucial factor affecting subjective norms; and fifth, convenience technologies are the key factor influencing perceived behavioral control. This study provides valuable insights for theory and management practice, offering guidance on the use of home fitness apps in the post-pandemic era while addressing research limitations and suggesting future directions.

Historically, women have faced progressive and persistent obstacles and prejudices preventing them from fully participating in and receiving recognition for scientific research in academia. In Panama, local gender studies specifically targeting the area of academia are scarce. However, to close the gender gap, this article tries to uncover the realities of women academics who dare to research and do science in Panama, beyond statistics. A virtual survey was distributed from May to August 2023, in which 921 academics (45% men and 55% women) affiliated with public universities in Panama were surveyed. Through an empirical analysis from a gender perspective, participants’ attitudes and perceptions on the effects of the covid-19 pandemic on research, the quality of higher education in Panama, the dissemination and transmission of knowledge, and research as an adjuvant to higher education were revealed. Findings reiterate the gender bias and underrepresentation of women in Panamanian public universities and the lack of commitment to their capacity building, research, and dissemination of results. It also confirmed that, despite the covid-19 pandemic and its negative effects in all areas, the importance and recognition of scientific research were highlighted, allowing women academics to excel competitively and take advantage of new opportunities in their career development.