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The present research conducts a thorough review of published literature relevant to earnings management (EM) practices in family firms (FFs), utilizing the Scopus database, intending to identify potential directions for future research.

Through a systematic review, this study focuses on identifying and summarizing trends in publications over the years, the journal outlets, geographical contexts, research methodologies, the temporal evolution of theories and the specific constructs under investigation.

Earlier empirical studies suggest that corporate governance enhances integrity and transparency in FFs, thereby reducing EM practices. Contrarily, compliance with International Financial Reporting Standards (IFRS) seems to offer managers more opportunities for convenient EM rather than restricting such practices. Notably, corporate social responsibility (CSR) practices do not appear to mitigate EM practices consistently. The literature, however, reveals inclusive results and areas requiring deeper exploration for more definitive results. For instance, certain corporate governance mechanisms, such as family-specific social and cultural business characteristics, subjective measures of family businesses, behavioral approaches to family owners' decision-making and directors' personal, psychological and social factors, remain largely untested. Additionally, there is a notable research gap concerning the relationship between IFRS, capital structure and EM.

This study’s contributions lie in its comprehensive literature review, identification of research trends and gaps, and its potential to guide future research endeavors in the domain of EM practices in FFs.

In the era of Industry 4.0, the relevance of webinar tutorials, a form of distance learning, is paramount. These tutorials can catalyze self-regulated learning, critical thinking and communication skills, especially for prospective and in-service teachers pursuing higher education. This paper aims to develop a conceptual framework and report the results of implementing a flipped classroom with whiteboard animation and modules. This innovative approach seeks to enhance students' self-regulation, critical thinking and communication abilities.

This study employs a mixed-methods approach. In the first phase, a hypothetical model and conceptual framework for the Flipped Classroom with Whiteboard Animation and Modules were developed to enhance self-regulation, critical thinking and communication skills. The resulting conceptual framework was then implemented through a quasi-experiment using a non-equivalent control group design involving 83 elementary school teachers enrolled in the Elementary School Science Education course (PDGK4202), divided into three treatment groups. Qualitative data were collected through observations of the learning process, documentation of student worksheet completion and interviews with students. Questionnaires and tests were used as instruments for quantitative data collection. Qualitative data were analyzed using descriptive methods, while quantitative data were evaluated using MANCOVA.

The findings demonstrate significant improvements in students' self-regulation, critical thinking skills and communication abilities after implementing the Flipped Classroom with Whiteboard Animation and Modules.

Some limitations in this study need to be recognized. These limitations include the specific sample type of elementary school teachers who went back to college to take science learning courses in elementary school. Teachers have various diversity that may affect the dependent variable, such as age, educational background, facilities, internet signal stability at their learning location and teaching experience. This study was conducted in a specific context (using the flipped classroom model at UT), so the results may need to be more generalizable to other educational contexts with different facilities, systems and policies. In addition, the measurement of self-regulation and communication skills, particularly with questionnaires, relies on self-report, which can be biased due to socially desirable responses or inaccurate self-assessment. Although the MANCOVA test showed significant results, it is possible that other variables not controlled for in this study (e.g. intrinsic motivation, social support from family or colleagues) also affected the independent variables.

This study emphasizes the importance of adapting webinar tutorials for Industry 4.0 and enhancing self-regulated learning, critical thinking and communication skills, particularly for working students and teachers. It offers a practical framework for educators and suggests ways to improve online learning materials. The implementation results show significant skill enhancement. These findings have practical implications for educators, institutions and instructional designers, guiding the development of effective distance learning strategies and curriculum improvements in the digital age.

The social implications of this study are noteworthy. In the context of Industry 4.0, adapting webinar tutorials to promote self-regulated learning, critical thinking and communication skills is essential not only for the educational sector but also for the broader society. It equips prospective and in-service teachers, who are pivotal in shaping future generations, with the necessary skills to navigate a rapidly changing digital landscape. Furthermore, enhancing self-regulation and critical thinking abilities among employed students contributes to a more informed and adaptable workforce, fostering societal resilience in the face of technological advancements.

The uniqueness of this study stems from the creative modification of a webinar tutorial, which specifically targets the urgent requirement for enhancing abilities among teachers and university students. The conceptual framework serves as a valuable tool for educators, and the findings of this study confirm its effectiveness in enhancing self-regulation, critical thinking abilities and communication proficiency. Furthermore, the recommendations offered also furnish practical insights to improve this model.