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.

The aim of this research is to explore the relationship between remuneration, job satisfaction, and employee performance. Remuneration, in this context, refer to a system synchronization that is based on performance appraisal result. In this, regard, the research employed a descriptive quantitative method, with a population comprising all University of Padjadjaran lecturers which were a total of 2,090. Furthermore, in order to gather the research sample, a probability sampling technique was employed. This technique was selected because of its reputation as the most general strategic sampling technique in quantitative research to achieve representativeness (1). The obtained result showed that there was a positive and significant relationship between the remuneration and job satisfaction of lecturers in University of Padjadjaran. Accordingly, a significant value of 0.000 < 0.05 and a t-count value of 19.330 > 1.95 was observed, meaning the H1 hypothesis in this research was accepted. It is also expedient to acknowledge that a positive and significant relationship was found between job satisfaction and the performance of the lecturers in study area. For this relationship, a significant value of 0.010 < 0.05 and a t-count value of 5.676 > 1.95 was found. These findings led to the acceptance of the H2 hypothesis proposed in this research. Similarly, the relationship between remuneration and the performance of the observed lecturers was found to be positive and significant. The observed significant value in this regard was 0.000 < 0.05 and the t-count value was 4.057 > 1.95, indicating that H3 hypothesis was also accepted. Lastly, the relationship between remuneration and employee performance mediated by job satisfaction of lecturer in University of Padjadjaran was explored, and it was found to also be positive and significant, with a significant value of 0.000 < 0.05 and a t-count value of 5.429 > 1.95. This indicated that the H4 hypothesis proposed in the research was accepted.

This study deals with the impact of Vietnam bank size, loans, credit risk, and liquidity on Vietnam banks’ net interest margin, which are crucial for economic development. High profit margins result in a lower bad debt ratio due to timely loan collection and good liquidity. This study applies a panel data model to evaluate the relationship among bank size, loans, credit risk, liquidity, and marginal profitability, which are increasingly important in commercial bank growth. Data were collected from 2010 to 2022, and test methods were applied to select a good-fit model. Realizing that the factors that have a close correlation and affect the profit margin are 33.6% and 16.07%, 75.2%, 37.51%, 64.30%, and 41.11%, and R2 is 59.04%, respectively, this suggests that financial managers need to develop appropriate strategies and policies to adjust the factors that adversely affect commercial bank profitability.

In the current context of China’s vigorous development of its high-speed rail (HSR) network to accelerate the realization of connectivity, which is the aim of the “Belt and Road” initiative, it is crucial to study how the specific opening of HSR enhances enterprise human capital investment efficiency. Using a multiple-time-point difference-in-differences (DID) regression model, we empirically study data from listed Chinese companies. An HSR opening can promote the efficiency of an enterprise’s human capital investment. We further explore the relationship between HSR and a company’s human capital investment, by considering the moderating effects of firm property rights and foreign shareholding. Our findings indicate that these factors can enhance the impact of HSR on the efficiency of firms’ investments in human capital. Finally, to ensure the reliability of our experimental findings, we employed a combination of propensity score matching and the DID methodology. The findings of this study offer empirical evidence that can inform enterprise management strategies and provide valuable insights for policymakers seeking to promote economic growth.