The distress of commercial companies is considered one of the most critical stages leading to the liquidation and termination of the business. This danger increases in the context of poor management, stagnation, and the occurrence of crises and external circumstances that affect the company’s ability to cope. Rules regarding financial restructuring of distressed commercial companies may be regarded as the most prominent legal framework adopted by Emirati, Kuwaiti and French legislators to address the instability and distress of commercial enterprises and to provide solutions to mitigate the risk of bankruptcy and liquidation. It is a preventive measure aimed at reaching an agreement between the debtor and creditors to resolve the disturbances or difficulties faced by the company, which may affect its obligations to others. Therefore, financial restructuring is considered a mean of prevention and rescue for commercial companies, and the success of this rescue is linked to the debtor’s cooperation and seriousness in overcoming such issue.

This research explores the role of digital economy in driving agricultural development in the BIMSTEC region, which includes Thailand, Myanmar, Sri Lanka, Nepal, India, Bangladesh and Bhutan (with Bhutan excluded due to data limitations) with a particular focus on mobile technologies, computing capacity and internet connectivity which were the most readily available data points for BIMSTEC. Using a combination of document analysis, and panel data analysis with the data covering 10 years (2012–2021), the study examines the interplay of key digital technologies with agricultural growth while controlling for factors including water usage, fertilizer consumption, and land temperature and agricultural land area. The analysis incorporates additional variables such as infrastructure development, credit to agriculture, investment in agricultural research, and education level. The findings reveal a strong positive correlation between mobile technology, Internet and computing capacity in BIMSTEC. This study underscores that digital tools are pivotal in enhancing agricultural productivity, yet their impact is significantly combined with investment in infrastructure and education. This study suggests that digital solutions, when strategically integrated with broader socio-economic factors can effectively challenges in developing countries, particularly in rural and underserved regions. This research contributes to the growing body of literature on digital economy in agriculture, highlighting how digital technologies can foster agricultural productivity in developing countries.

Accounting can be regulated using either a principle-based or rule-based approach; however, profit determined for taxes purposes is invariably subject to rigorous regulation, permitting minimal flexibility. Entities are strongly motivated to utilize same or highly similar tax figures for financial accounting and tax purposes, as it reduces costs and effort. Nevertheless, this form of tax-book conformity frequently results in decreased financial reporting quality, as proven by prior studies. In numerous jurisdictions, governments are developing simplified accounting systems that utilize figures established by accounting regulations, as this facilitates accurate tax calculations and enables entities to optimize efforts and expenses in preparing financial statements. However, these systems result in lower-quality financial statements, which consequently reduce transparency and makes decision-making. more complicated and less accurate. This study examines a specific example from Hungary where a simplified accounting system was introduced in conformity with tax regulations; nonetheless, the principle of true and fair view was replaced by standardization and uniformity. The research investigates if this tradeoff is acceptable as organizations utilizing this legislation (qualifying entities) are those whose scale suggests that such simplification will not significantly compromise public interest. The study reveals that in Hungary, smaller entities typically do not make significant changes to determine their taxable earnings. The introduction of this system is justifiable given the regulations available for smaller organizations. 

The rapid rise of live streaming commerce in China has transformed the retail environment, with electronic word-of-mouth (eWOM) emerging as a pivotal factor in shaping consumer behavior. As a digital evolution of traditional word-of-mouth, eWOM gains particular significance in live streaming contexts, where real-time interactions foster immediacy and engagement. This study investigates how eWOM influences consumer purchase intentions within Chinese live streaming platforms, employing the Information Adoption Model (IAM) as theoretical framework. Using a grounded theory approach, this research applies NVivo for data coding and analysis to explore the cognitive and emotional processes triggered by eWOM during live streaming. Findings indicate that argument quality, source credibility, and information quantity significantly enhance consumer trust and perceived usefulness of information, which, in turn, drives information adoption and purchase intention. Furthermore, the study reveals that social interaction between live streaming anchors and audiences amplifies the influence of consumers’ internal states on information adoption. This study enhances the Information Adoption Model (IAM) by introducing social interaction as a moderator between consumers’ internal states toward live streaming eWOM and their adoption of information, highlighting the value of social interaction in live streaming. It also incorporates information quantity, showing how eWOM quantity affects trust and perceived usefulness. Furthermore, the study contributes to exploring how factors like argument quality, source credibility, and information quantity shape consumer trust and perceived usefulness, offering insights into the cognitive and emotional processes of information adoption in live streaming.

The target date for achieving the 2030 UN Agenda [Sustainable Development Goals (SDGs)] is fast approaching. The construction sector is critical to achieving many SDGs, including Goal 5. Studies regarding achieving Goal 5 (Gender Equality) in the construction industry, especially women’s consultancy participation in developing countries, are scarce and complexly interrelated. Societal problems and divergence may have contributed to this. Therefore, this study explores issues hindering gender equality and suggests measures to promote more women construction consultants through policy to improve achieving Goal 5 in Nigeria. The research employed face-to-face data collection via a qualitative mechanism to achieve this. The study covered Abuja and Lagos. It accomplished saturation at the 20th participant. The research utilised a thematic method to analyse the collected data from knowledgeable participants. The perceived hindrances facing Nigerian construction consultants’ gender equality were clustered into culture/religion-related, profession-related, and government-related encumbrances. Achieving Goal 5 will be a mirage if these issues are not addressed. Thus, the study recommended measures to motivate women to study construction-related programmes and employment opportunities, including consultancy services slots through programmes and policy mechanisms to achieve Goal 5. As part of the implications, the study suggests that Nigerian construction consultants and other stakeholders need to make feasible improvements to achieve gender equality (Goal 5).