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Abstract This study investigates the effect of board structure on accrual and real earnings management in Ethiopia. Before the enactment of Proclamation No. 1248/2021 and the subsequent official market launch in 2025, Et...

European companies currently operate in a business environment marked by increasing regulatory complexity and heightened expectations regarding sustainability and transparency. Environmental, Social, and Governance (ES...

Financial accountability in Indonesian BLU polytechnics — institutions managing State Budget allocations under Public Service Agency status — remains a persistent governance challenge. Recurring financial irregularit...

Background and Objectives: Sustainable revenue generation for municipalities remains a major challenge in Iran, where long-term reliance on unstable sources such as density sales and land-use changes—has led to spatial...

This article analyzes trends in sexual violence against women in Indonesia and West Java during 2020–2021, using structural and radical feminist theories from figures such as Sylvia Walby, Andrea Dworkin, bell hooks, N...

The objective of this study is to examine the profitability and resilience of Ukrainian firms that adopt International Financial Reporting Standards (IFRS) in a context of war-induced uncertainty. The present study focus...

Context and background A typical character of land tenure or property systems in sub-Saharan Africa is that the systems exclude women (implicitly and explicitly) (Chigbu, 2019). Over the past twenty years, several Af...

Abstract In the rapidly expanding urban frontiers of Ethiopia, informal housing is often treated as a technical failure of planning. However, this study argues that informality is a deliberate "logic of governance" media...

Abstract This paper discusses Brazil’s role in climate governance, methodologically and metaphorically comparing it to chess pieces moves, based on national and regional official documents, commitments and data. Unlike...

ObjectivesThis study examines whether smart city development is associated with improvements in medical service performance across Chinese provinces, addressing the limited large-scale quantitative evidence on digital go...

Digital transformation in Latin America has widened the attack surface, while exposing long-standing gaps in policy, capability, and data stewardship. From this perspective, we argue that the region can move from reactiv...

Water information systems (ISs) are essential for sustainable water management but are often constrained by fragmented, heterogeneous, and rapidly evolving data. Advances in generative artificial intelligence (GenAI), pa...

Artificial intelligence (AI), and generative AI in particular, is accelerating innovation in education by expanding access to tutoring, content creation, learning analytics, and teacher support. At the same time, policy ...

This article provides an in-depth exploration of the phenomenon of surveillance capitalism within the framework of the global digital economy, with particular attention to the Ukrainian context. It examines how personal ...

Indonesia continues to face structural challenges in smart city development, as reflected in the global positioning of its major cities in the IMD Smart City Index. In 2025, Jakarta, Medan, and Makassar were ranked 103, ...

Abstract Contractor-related deficiencies remain a critical challenge in workplace health and safety management within high-risk industries, particularly in the oil and gas sector, where heterogeneous safety practices and...

Abstract Background: Food security and nutrition are threatened globally due to climate change. The West African Sahel is particularly vulnerable to climate change given food systems that are highly dependent on rainfall...

La localidad de Nonogasta en la provincia de La Rioja (Argentina) se abastece para agua potable y riego agrícola del caudal erogado por los manantiales de “El bosquecillo”, como manifestación natural de la descarga...

This research investigates the integration of Artificial Intelligence (AI) into the implementation of the United Nations Convention on the Law of the Sea (UNCLOS) to enhance the effectiveness of maritime dispute resoluti...

Global food supply chains continue to expand in scale and complexity, heightening risks of fraud, mislabeling, and cross-contamination across certification systems. These vulnerabilities are particularly consequential fo...

Eco-labeling and Environmental, Social, and Governance (ESG) practices are increasingly promoted in the global forestry sector to encourage sustainable consumption. However, limited research has examined how consumers' a...

Context and background Community Land Protection in Kenya gained traction with the enactment of the Community Land Act in 2016. The stakeholders, comprising state and non-state actors, have since made significant progr...

This study explores the opportunities and challenges facing African businesses in contributing to the achievement of the United Nations Sustainable Development Goals within the frameworks of Agenda 2030 and Agenda 2063, ...

Delhi, one of the fastest-urbanising megacities in the Global South, has undergone severe fragmentation of blue-green spaces (BGS) over three decades, driving deterioration of urban ecosystem health through impervious-su...