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 aims to examine the entrepreneurial activities of 240 women in the districts of Konaseema, East Godavari, and Kakinada during 2021–2022, focusing on the diverse range of 286 enterprises they managed across 69 business types. These enterprises were tailored to local resources and market demands, with coconut wholesale, cattle breeding, and provision shops being the most common. The study also analyzes income distribution, noting that one-third of the women earned between ₹50,000–1,00,000 annually, while only 0.70% earned over ₹5,00,000. More than half of the enterprises served as the primary income source for their families. The research highlights the significant role these women entrepreneurs play in their communities, their job satisfaction derived from financial independence and social empowerment, and the challenges they face, such as limited capital and market access. Finally, the study offers recommendations to empower these women to seize entrepreneurial opportunities and enhance their success.

The performance of Public Enterprises (PEs) in Namibia has been a long and contentious issue, clamored by continuous bailouts in the face of constant poor performance. The trend of financial bailouts to PEs in Namibia over the years has attracted increased attention into the dynamics of poor PE performance and their fiscal burden on the state. The Namibian government has taken active steps in cutting on PE bailouts and demanding improved performance or face closure. By looking at recent developments in the governance of PEs in Namibia, the purpose and objective of the current study is to analyze whether the current stance and trajectory of government decisions spells a post-honeymoon period in which poor performing PEs will ‘wither and survive or die’ if they do not improve their sustainability index by not relying on financial bailouts. This analysis is aided by the insights provided by the stakeholder, institutional and principal-agent theories. Through the qualitative research method, this study finds that the Namibian government has taken a new attitude and approach in which it will no longer blindly accept and tolerate the poor performance of PEs through continuous bailouts as seen in the past. PEs that are withering will now either survive (through reforms) or die (through liquidation or dissolution).

This research explores the dynamic intersection of sustainable design, cultural heritage, and community enterprise, focusing on the innovative utilization of post-harvest sugar cane leaves in bamboo basketry production from various provinces in Thailand. This study aims to investigate how design anthropology principles can enhance community enterprises’ resilience and sustainability by employing a qualitative case study approach. Findings reveal that while traditional bamboo basketry reflects the region’s rich cultural heritage, a shift towards sustainable practices offers environmental benefits and economic opportunities. Design anthropology informs the development of culturally relevant products, fostering market competitiveness and preserving traditional craftsmanship. Moreover, government policies play a pivotal role in supporting or hindering the growth of community enterprises, with soft power initiatives holding promise for promoting cultural heritage and sustainability. Collaboration between policymakers, design anthropologists, and local stakeholders is essential for developing inclusive policies that empower communities and foster sustainable development. Overall, integrating sustainable design practices and cultural insights holds significant potential for enhancing the resilience and effectiveness of community enterprises, ensuring a prosperous and sustainable future for both the industry and the communities it serves. This study is a testament that design anthropology provides a powerful framework for addressing complex social and environmental issues through the lenses of culture and design.

Innovation has always been a key driver of economic development, particularly in the context of small and medium-sized enterprises (SMEs). Despite their significant contributions, many of these enterprises currently lack strong research and development capabilities, face challenges in innovation investment, and struggle to produce high-quality innovative results. To address these issues and overcome funding obstacles, many SMEs are turning to supply chain finance (SCF) as a supplementary financing method. This study utilizes stata16 and fixed effects models to analyze the impact and mechanism of SCF on enterprise innovation performance (EIP), focusing on companies listed on the SME Board and GEM in Shenzhen, China from 2011 to 2020. The findings reveal that SCF can effectively enhance enterprise innovation output, facilitating the conversion of resources into high-quality innovation results. Additionally, the study demonstrates that supply chain concentration acts as a mediator between SCF and EIP. Moreover, SCF is found to significantly boost EIP with low supplier concentrations and high customer concentrations. This suggests that SMEs encounter obstacles to innovation from suppliers and customers, and SCF may not fully address the challenges posed by these relationships. Overall, this research offers new empirical insights into the economic implications of companies adopting SCF, providing valuable guidance for enterprises in optimizing innovation decisions and for the government in enhancing supplier and customer information disclosure systems.

Currently, there is little study on managing organizational silence in Malaysia post COVID-19 pandemic. This study aims to examine the determinants of organizational silence and the impacts of silence on private sectors and employees. The target respondents are two hundred individuals above 21 years old working in private sectors across Malaysia. Purposive sampling is selected for this study because the target respondents must be individuals working in private sectors across Malaysia. The strongest predictor of organizational silence is the attitudes of immediate superior, followed by attitudes of top management and communication opportunities. This study provides valuable information to the employees and management in the private sector to recognize the behaviors that will create silence within the organization.