In the process of seeking sustainable development, enterprises have chosen international business strategy. The purpose of this study is to examine the relationship between the degree of internationalization of Chinese listed firms and financial reporting quality, as well as whether audit committees can moderate the impact of enterprise internationalization on financial reporting quality. The empirical analysis results of Chinese listed manufacturing firms from 2014 to 2018 show that: the degree of corporate internationalization has a significant U-shaped relationship with earnings management. This new finding solves the problem that scholars have inconsistent views on the internationalization of enterprises and the quality of financial reporting. The study also found that audit committees with experience working in accounting firms can inhibit firm earnings management behavior in the early stage of internationalization; audit committees with experience working overseas can inhibit firm earnings management behavior in the later stage of internationalization; the higher the remuneration of audit committee experts, the more it can inhibit firm earnings management behavior in the early stage of internationalization. In the later stage of internationalization, the higher the remuneration of audit committee experts, it helps the earnings management behavior of firms. This provides new evidence on the functioning of the audit committee’s role; however, the independence of the audit committee and the proportion of financial experts do not have a significant effect on the inhibition of earnings management.

The growing of plants hydroponically is a soilless form of growing in modern day agriculture. It helps to make feed available for animals throughout the season since it is not affected by what is faced by field grown crops. The use of animal waste, that is, their faeces, in the growth of forage was compared with commercial hydroponics solutions as a way of looking for a reduction in the cost incurred in the purchase of commercial hydroponics solutions. The study evaluated the use of organic nutrient solutions (ONS) alongside a standard/commercial nutrient solution in growing crops hydroponically on the growth, dry matter yield, water use efficiency, and chemical composition of hydroponic maize fodder. The ONS used were formulated from the dried faeces of cattle, poultry, rabbits, and swine. The prepared organic nutrient solutions with the control were used in growing the maize seeds for 10 days, and growth, yield, and chemical composition were determined. Results show the highest (196 g) dry matter yield for maize hydroponic fodder irrigated with poultry ONS. Similarly, maize irrigated with poultry ONS was significantly (P < 0.05) higher in CP content, while it was not significantly different from maize irrigated with cattle, swine, and commercial solutions. A lower water use efficiency value (0.19 kg DM/m³) was recorded for maize irrigated with cattle ONS. According to the study, irrigating maize with different organic nutrient solutions produced maize fodder with a higher yield and a similar chemical composition as the commercial nutrient solution. 

This study examined socio-economic factors affecting Micro, Small, and Medium Enterprises (MSME) e-commerce adoption, focusing on gender, income, and education. Using the 2022 National Socio-Economic Survey (Susenas) data, a logistic regression model was employed to analyze key determinants of e-commerce utilization. Additionally, an online survey of 550 MSMEs across 29 provinces was conducted to assess the impact of digitalization on business performance. In comparison, an offline study of 42 MSMEs with low digital adoption provided insights into the barriers hindering digital transformation. A natural experiment was conducted to evaluate the effectiveness of behavioral interventions in promoting the adoption of e-payments and e-commerce. The main contribution of this study lies in integrating large-scale national survey data with experimental approaches to provide a deeper understanding of digital adoption among MSMEs. Unlike previous studies focusing solely on socio-economic determinants, this research incorporated a digital nudging experiment to examine how targeted incentives influenced e-commerce participation. The findings revealed that digital transformation significantly enhanced MSME performance, particularly in turnover, product volume, customer base, and worker productivity. Socio-economic factors such as gender, household head status, and social media access significantly influenced digital adoption decisions. Behavioral nudging proved effective in increasing MSME participation in e-commerce. Although this study was limited to Susenas 2022 data and survey responses, it bridges a critical research gap by linking socio-economic factors with behavioral interventions in MSME digitalization. The findings offer key insights for policymakers in formulating evidence-based strategies to drive MSME digital transformation and e-commerce growth in Indonesia.

In the fast-paced modern society, enhancing employees’ professional qualities through training has become crucial for enterprise development. However, training satisfaction remains under-studied, particularly in specialized sectors such as the coal industry. Purpose: This study aims to investigate the impact of personal characteristics, organizational characteristics, and training design on training satisfaction, utilizing Baldwin and Ford’s transfer of training model as the theoretical framework. The study identifies how these factors influence training satisfaction and provides actionable insights for improving training effectiveness in China’s coal industry. Design/Methodology/Approach: A cross-sectional design that allowed the study to capture data at one point in time from a large sample of employees was employed to conduct an online survey involving 251 employees from the Huaibei Mining Group in Anhui Province, China. The survey was administered over three months, capturing a diverse sample with nearly equal gender distribution (51% male, 49% female) and a majority aged between 21 and 40. The participants represented various educational backgrounds, with 52.19% holding an undergraduate degree and most occupying entry-level positions (74.9%), providing a broad workforce representation. Findings: The research indicated that personal traits were the chief predictor of training satisfaction, showing a beta coefficient of 0.585 (95% CI: [0.423, 0.747]). Linear regression modeling indicates that training satisfaction is strongly related to organizational attributes (β = 0.276 with a confidence interval of 95% [0.109, 0.443]). In contrast, training design did not appear to be a strong predictor (β = 0.094, 95% CI: [−0.012, 0.200]). Employee training satisfaction was the principal outcome measure, measured with a 5-point Likert scale. The independent variables covered personal characteristics, organizational characteristics, and training design, all measured through validated items taken from former research. The consistency of the questionnaire from the inside was strong, as Cronbach’s alpha values stood between 0.891 and 0.936. We completed statistical testing using SPSS 27.0, complemented by multiple linear regression, to study the interactions between the variables. Practical implications: This research contributes to the literature by emphasizing the necessity for context-specific training approaches within the coal industry. It highlights the importance of considering personal and organizational characteristics when designing training programs to enhance employee satisfaction. The study suggests further exploration of the multifaceted factors influencing training satisfaction, reinforcing the relevance of Baldwin and Ford’s theoretical model in understanding training effectiveness. Ultimately, the findings provide valuable insights for organizations seeking to improve training outcomes and foster a more engaged workforce. Conclusion: The study concluded that personal and organizational characteristics significantly impact employee training satisfaction in the coal industry, with personal characteristics being the strongest predictor. The beta coefficient for personal characteristics was 0.585, indicating a strong positive relationship. Organizational characteristics also had a positive effect, with a beta coefficient of 0.276. However, training design did not show a significant impact on training satisfaction. These findings highlight the need for coal companies to focus on personal and organizational factors when designing training programs to enhance satisfaction and improve training outcomes.

The global economic recession has caused pessimism in terms of prospects of sales recovering in the future. The present study is an attempt to investigate the cost stickiness behavior by focusing on specific characteristics of companies. The research was done through documentary analysis and access to quantitative data, with the use of statistical methods for analysis as panel data. The statistical population of the actual study included all companies listed on the India stock exchange from 2017 to 2021. They were selected after screening 128 listed companies. The regression method was used to examine the relationship between variables and to present a forecast model. The results of testing the first hypothesis showed that companies’ costs are sticky and according to the results of this hypothesis, an increase in costs when the level of activity increases is greater than the level of reduction in costs when the volumes of the activities are decreased. The results of the second hypothesis showed a remarkable relationship between the cost stickiness and specific characteristics of companies (size, number of employees, long-term assets, financial leverage, and accuracy of profits forecast). Based on the third hypothesis, there is a notable difference between cost stickiness at different levels of specific characteristics of companies. Therefore, the results show that environmental uncertainty such as COVID-19, increases cost stickiness.