This study seeks to explore the information value of free cash flow (FCF) on corporate sustainability and investigate the moderating effects of board gender diversity and firm size on the association between FCF and corporate sustainability of Thai listed companies. The dataset consists of companies listed on the Stock Exchange of Thailand (SET) in 2022. Multivariate regression analysis is executed in this study. Subsequently, PROCESS macro served to evaluate the proposed hypotheses. This study found that FCF has a significant positive relationship with corporate sustainability. As well, board gender diversity and firm size both moderate the relationship between FCF and corporate sustainability, such that the positive effect of FCF on corporate sustainability is stronger when the proportion of female boards diminishes, while firm size is smaller. However, when firms have a larger proportion of females on the boards of directors for all levels of firm size, free cash flow indicates that there is no statistically significant effect on corporate sustainability. This study contributes to FCF and sustainability literature by understanding the extent of corporate sustainability.

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.

This study is based on the theory of planned behaviour, and its aim is to understand the impact of doctoral pursuit intention on the doctoral preparatory behaviour of female teachers in independent colleges in China, as well as to determine the moderating effect of perceived risk between doctoral pursuit intention and doctoral preparatory behaviour. The participants in the study were female teachers from independent colleges in China, who were recruited between February and March 2024 based on convenience sampling. 776 valid questionnaires were obtained, and the data were analyzed using a hierarchical regression method. According to the results, a doctoral pursuit intention has a significant and positive predictive effect on doctoral preparatory behaviour, while the perceived risk has a significant and negative moderating effect between doctoral pursuit intention and doctoral preparatory behaviour. This indicates that female teachers with high doctoral pursuit intention more actively prepare to pursue a doctoral degree when the perceived risk is low, whereas the doctoral preparatory behaviour of those with high perceived risk shows a limited increase as their doctoral pursuit intention increases. Therefore, female teachers’ pursuit of a doctoral degree should be supported on an individual basis and analysed within the broader context of the transformation of independent colleges.

The high unemployment rate among university graduates is prompting universities to enhance the business skills of their students. This research aims to holistically explain the role of university support and entrepreneurial resilience in increasing students’ business innovation capabilities. To analyze phenomena and relationships between variables, a quantitative approach using partial least square structural equation modeling (PLS-SEM) was used. This research sample involved 165 student entrepreneurs who are members of the student entrepreneur community in Indonesia. Knowledge management does not significantly impact increasing business innovation capabilities. However, perceived university support and entrepreneurial resilience have been shown to significantly impact business innovation capabilities and strengthen the influence of knowledge management activities on increasing business innovation capabilities. Universities must create policies supporting extracurricular entrepreneurship programs, focusing on building entrepreneurial resilience. This can be achieved through workshops and business incubator initiatives involving partnerships with industry and the entrepreneurial community. This research provides a new perspective in analyzing higher education entrepreneurship education through a more in-depth explanation of the extracurricular activities of the student business community to build business innovation capabilities based on knowledge, institutional, and trait theory perspectives.

As the aging trend intensifies, the Chinese government prioritizes technological innovation in smart elderly care services to enhance quality and efficiency, catering to the diverse needs of the elderly. This study examines the acceptance and usage behavior of smart elderly care services among elderly individuals in Xi’an, using a modified Unified Theory of Acceptance and Use of Technology (UTAUT) model that includes digital literacy as a moderating variable. Data were collected via a survey of 299 elderly individuals aged 60 and above in Xi’an. The study aims to identify factors influencing the acceptance and usage behavior of smart elderly care services and to understand how digital literacy moderates the relationship between these factors and usage behavior. Regression analysis assessed the direct effects of Performance Expectancy (PE), Effort Expectancy (EE), Social Influence (SI), and Facilitating Conditions (FC) on usage behavior. These dimensions were then integrated into a comprehensive index Service Acceptance to evaluate their overall impact on usage behavior, with behavioral intention examined as a potential mediating variable. Results indicate that EE and SI significantly impact the adoption of smart elderly care services, whereas PE and FC do not. Behavioral intention mediates the relationship between these variables and usage behavior. Additionally, gender, age, and digital literacy significantly moderate the impact of service acceptance on usage behavior. This study provides valuable theoretical and practical insights for designing and promoting smart elderly care services, emphasizing the importance of usability and social promotion to enhance the quality of life for the elderly.

The projects of the IT industry are considered successful when they are completed within the timeline, budget, and client satisfaction on a specific project. Although client relationship is not given much importance in the delay of a project, through several studies it has been seen that the project is delayed in the IT industry due to a lack of awareness about the project to the client. The objective of this study is to inspect the impact of client relationships on project delay. Drawing on stakeholder theory and agency theory, this study investigates how client relationship influences project delay through project awareness and the role of project governance as moderator. A deductive approach of reasoning was used to test the hypotheses formulated under the current research work and proceed by using the quantitative method. This study employed a cross-sectional research design, where data was collected at a specific point in time through a survey strategy. Data was collected from the sample of 288 respondents from the IT companies of Rawalpindi and Islamabad. The data was collected using a convenience sampling technique. The demographics of the respondents were analyzed through the IBM-SPSS software program. The assumptions and the reliability of the model were also tested in SPSS. In this study, it was discovered that effective management of client relationships significantly reduces project delays, with project awareness being a crucial factor in this mitigation process. The results revealed that client relationship was negatively associated with project delay and project awareness. Whereas this linkage was mediated by project awareness. This study concludes that adequate project awareness and fruitful project governance reduce project delays and lead to positive client relationships.