This study uses the annual financial data of Chinese A-share listed firms from 2010 to 2020 to investigate the relationship between multiple large shareholders (MLS) and earnings management (EM). After analyzing the samples using the Ordinary Least Squares (OLS) model and endogenous switching regression (ESR) model, the empirical results show that the presence of MLS can increase corporate EM activities and the MLS have a significantly positive effect on EM in both the treatment and control groups. In addition, this conclusion still holds after conducting multiple robustness tests. The cross-section analysis shows that the external audit supervision quality, institutional shareholders, and the uncertainty of the external economic environment have significant impacts on the baseline model results. Lastly, mediation effect analysis shows that the presence of MLS increases the corporate operating risk through EM activities. The conclusions of this paper are critical for policymakers to supervise China’s capital market, improve the level of corporate governance of China’s listed firms, and further promote reform of ownership structure.

This study examines the comparative teaching effectiveness and student satisfaction between native Japanese language teachers (NJLTs) and non-native Japanese language teachers (NNJLTs). Utilizing a sample of 740 students from various educational institutions in Japan, the research employs a quantitative design, including structured questionnaires adapted from established scales. Advanced statistical methods, including factor analysis and multiple regression, were used to analyze the data. The findings reveal no significant differences in student satisfaction and language proficiency between students taught by NJLTs and NNJLTs. Additionally, regression analysis showed that cultural relatability and empathy were not significant predictors of teaching effectiveness, suggesting that factors beyond nativeness influence student outcomes. These results challenge the native-speakerism ideology, highlighting the importance of pedagogical skills, teacher-student rapport, and effective teaching strategies. The study underscores the need for inclusive hiring practices, comprehensive teacher training programs, and collaborative teaching models that leverage the strengths of both NJLTs and NNJLTs. Implications for educational policy, curriculum design, and teacher professional development are discussed, advocating for a balanced approach that values the contributions of both native and non-native teachers. Limitations include the reliance on self-reported data and the specific cultural context of Japan. Future research should explore additional variables, employ longitudinal designs, and utilize mixed-methods approaches to provide a more nuanced understanding of language teaching effectiveness.

The aim of this study was to analyze scientific production on accounting strategies for the management of sporting events over the last 20 years. The methodology used was mixed, combining the quantitative perspective of bibliometric analysis and the qualitative perspective of the case study, to deepen the analysis of the data set. Using bibliometrics, the number of scientific papers on this topic was quantified. For the study, 853 papers from Scopus and Google Scholar were considered that met the inclusion criteria in terms of relevance and keywords in English (accounting strategies, financial strategies and sporting events). Between 2021 and 2024, scientific production increased significantly (n = 376; 44.1%), with the United States being the largest contributor, with 21.7%. In addition, Plos One was the most important source, with 22 publications. The most cited author was Crawford (333 citations). Most of the publications (81%) were scientific articles, with 37% focused on medicine and 12% focused on social sciences. It is concluded that the literature on accounting strategies for sport event management has been the subject of research, with a wide variety of authors, topics, countries, and resources in general. Thus, financial planning, cost control, proper revenue recognition, tax compliance, all these strategies enable the organization of a sporting event to be profitable, efficient and sustainable. As a result, there is a complete picture of the global influence, perception and importance of research on this topic, which lays the groundwork for future research in this field. The value of the research lies in its ability to provide evidence-based solutions to improve the financial efficiency and sustainability of sporting events.

With the development of college education and the increasing demand of students' comprehensive quality training, the second classroom in colleges and universities has attracted much attention as an important form of education. The purpose of this study is to investigate and analyze the development of the second classroom in colleges and universities, and put forward corresponding countermeasures and suggestions. Through mixed research methods, including questionnaire survey, interview and literature research, we have a comprehensive understanding of the type and quantity of college second classroom projects, student participation, project quality and effectiveness, and organization and management. On this basis, we put forward a series of targeted countermeasures and suggestions, including strategies and measures to improve student participation, suggestions to improve the quality and effect of the project, and optimize the program of organization and management. The results of this study have important theoretical and practical significance for universities to improve the level of the second classroom and promote the all-round development of students.

This study aims to explore the factors influencing people’s intention to use home fitness mobile apps in the post-pandemic era. By incorporating the perspective of playfulness into the decomposed theory of planned behavior, it seeks to construct a behavioral model for the public's use of AR sports games for home exercise. The research focuses on Active Arcade users residing in Taiwan, employing the snowball sampling method to conduct an online questionnaire survey. A total of 340 valid questionnaires were collected and analyzed using linear structural equations. The study reveals three main findings: first, the behavioral model for Active Arcade users constructed based on the decomposed theory of planned behavior demonstrates a good fit; second, users’ attitudes, subjective norms, and perceived behavioral control have a positive and significant impact on behavioral intention; third, perceived usefulness, perceived ease of use, and perceived playfulness all positively and significantly influence attitudes, with perceived playfulness having the highest impact coefficient; fourth, perceived benefits of exercise are the most crucial factor affecting subjective norms; and fifth, convenience technologies are the key factor influencing perceived behavioral control. This study provides valuable insights for theory and management practice, offering guidance on the use of home fitness apps in the post-pandemic era while addressing research limitations and suggesting future directions.

Relational database models offer a pathway for the storage, standardization, and analysis of factors influencing national sports development. While existing research delves into the factors linked with sporting success, there remains an unexplored avenue for the design of databases that seamlessly integrate quantitative analyses of these factors. This study aims to design a relational database to store and analyse quantitative sport development data by employing information technology tools. The database design was carried out in three phases: (i) exploratory study for context analysis, identification, and delimitation of the data scope; (ii) data extraction from primary sources and cataloguing; (iii) database design to allow an integrated analysis of different dimensions and production of quantitative indicators. An entity-relationship diagram and an entity-relationship model were built to organize and store information relating to sports, organizations, people, investments, venues, facilities, materials, events, and sports results, enabling the sharing of data across tables and avoiding redundancies. This strategy demonstrated potential for future knowledge advancement by including the establishment of perpetual data updates through coding and web scraping. This, in turn, empowers the continuous evaluation and vigilance of organizational performance metrics and sports development policies, aligning seamlessly with the journal’s focus on cutting-edge methodologies in the realm of digital technology.