This study investigates how managerial motives—including ethical attitude beliefs and perceived stakeholder pressure—influence real earnings management (REM) among Taiwanese listed and OTC firms. Using matched survey–archival data from 265 firms and 1,590 firm-year observations (...
Open access
Research Article10.9734/ajeba/2026/v26i12146
Consumer trust in food safety has become a critical concern worldwide, particularly in aquatic product supply chains where information asymmetry and fraud risks are pronounced. Drawing on signalling theory and trust theory, this study develops and empirically tests a multi-path m...
Open access
Research Article10.9734/sajsse/2026/v23i71360
Aims: This study examines the motivations and behavioral patterns of Chinese university students as we-media users and investigates whether we-media functions as a substitute for offline interpersonal interaction or fulfils psychosocial needs that remain unmet in everyday life. S...
Open access
Research Article10.9734/ajess/2026/v52i73200