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.

As a flexible working style, working anytime from anywhere can attract talented individuals due to flexibility and expanded talent pools. This literature review analyzes talent attraction through flexible work anytime from anywhere, as it applies to the current work style. The findings show that remote work is attractive for gifted individuals seeking meaningful and fulfilling work opportunities. Flexibility lets employees work remotely and allows them to plan their workdays around their schedules. They can pick when they are most productive and fit in personal obligations like taking care of their families or engaging in hobbies. By removing regional restrictions, businesses can access a far bigger talent pool. Employers can hire workers from several cities, nations, or even continents remote labor. By having access to a larger talent pool, employers are more likely to hire highly qualified workers who might not be accessible or willing to move for a traditional office position.

Total factor productivity (TFP) is essential for disentangling the determinants of economic growth, productivity, and the standard of living. Understanding the variations in TFP, however, is greatly challenging because of the many assumptions that comprise the theoretical growth framework. In this paper, we aim to explore the determinants of TFP growth for countries at different stages of information and communication technology (ICT) development. To address the endogenous nature of the associated growth variables, we implement a three-stage-least (3SLS) square panel regression to improve the efficiency and asymptomatic accuracy of the estimators. We find that transmission channels, such as financial openness and trade globalization, have contributed substantially to growth in both advanced and developing countries. However, we also discover that greater financial openness can undermine a country’s TFP growth if the financial system is not sufficiently developed. When time horizons are decomposed into pre-ICT development and post-ICT development periods, a significant crowding-out effect is observed between ICT investment and financial openness in the pre-period, implying that the allocation of resources is critical for countries in the developing stage. Trade and finance policies that are adopted by advanced and developed countries might not be ideal for underdeveloped countries. Discretion in choosing adequate policies regarding financial integration and trade liberalization is advised for these emerging countries.

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.

This study offers a focused examination on Xinfang system, China’s unique mechanism particularly on its ability and efficacy in mediating land disputes between farmers and governmental bodies for social governance purposes. Based on interviews with 10 farmers, the study elucidates the system has low entry barriers and user-friendly, thus fast becoming the preferred system option when dealing with land conflicts. Xinfang facilitates direct communication between farmers and government officials, thereby in line with the sociocultural conventions of the rural populace. The study also highlights several constraints. While the Xinfang system employs a multifaceted approach to conflict resolution, including negotiation and grassroots governmental intervention, it lacks legislative power and institutional authority that are required for effective management of more complex or multi-stakeholder land disputes. The study advocates for a comprehensive reassessment and subsequent reform of the Xinfang system, focusing particularly on its mechanisms and procedures for dispute resolution. Such reforms are not merely instrumental for the more robust safeguarding of farmers’ land rights, but also for enhancing the overall integrity and public trust in China’s legal and administrative frameworks.