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The real estate industry has rapidly changed due to technological advances across residential and commercial real estate from the perspective of occupiers, investors, and service providers. Owners and buyers of properties have access to increasing information in the marketplace, including access to residential real estate platforms such as Zillow. Automated appraisals and artificial intelligence (AI) in the mortgage application process speed up home buying. Commercial real estate uses fintech to source deals, perform due diligence, and execute property management requests. This chapter includes a practitioner's view of the current and future information data needs, processes, and point solutions in the evolving technology landscape, including how tools such as ChatGPT apply. It concludes that the real estate fintech revolution has only begun, as data gaps in the real estate market require resolution before yielding better process automation and as the business model of real estate service providers shifts to strategic advisory roles.

This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary objectives are to explore the rhetoric of biodiversity disclosure as a practice of virtue ethics and to identify instances of emancipatory extinction accounts on the International Union for Conservation of Nature (IUCN) Red List.

The research sample comprised 54 biodiversity-indexed companies on the IDX. A content analysis of the narrative text of their annual and sustainability reports for 2020 was conducted to discern the rhetoric of biodiversity disclosure as an ethical practice using Aristotle’s rhetoric (ethos, logos and pathos). The identification of extinction accounts listed on the IUCN Red List was conducted based on criteria established in the conceptual framework of Atkins and Maroun (2018).

All 54 companies used ethos, logos and pathos in their biodiversity disclosure as a virtuous practice. These disclosures improve the tone of corporate communications and enhance accountability and transparency. Low-profile companies showed a greater propensity for reporting biodiversity disclosures compared to high-profile companies. Additionally, the authors identified 14 companies informing extinction accounts that qualify as emancipatory accounts, with high-profile companies disclosing extinction more frequently than low-profile ones. Emancipatory accounting highlighted species such as turtles, orangutans, elephants, rhinos, turtles and medicinal plants. These accounts are intended as a form of accountability to the species.

The limitation of this research is the observation of annual reports in one period. Future studies can add more observation periods to see the consistency of companies in disclosing biodiversity and extinction.

Companies can adopt the rhetorical strategy of ethos, logos and pathos in disclosing their biodiversity. For policymakers, it is important to establish regulations to encourage companies to disclose biodiversity. The implications for accountants, to contribute more to biodiversity and extinction reporting, considering that previously sustainability accounting reporting was mostly carried out by nonaccountants.

Regarding social implications, emancipatory accounts aimed at preventing the extinction of animals such as birds, orangutans and rhinos will have significant social and natural impacts.

This research represents the first use of Aristotelian rhetoric and virtue to understand biodiversity disclosure as virtue rhetoric and extinction disclosure as emancipatory accounting. This rhetoric is a benevolent persuasion tool that can shape the audience’s thinking and behavior in a more ethical manner concerning biodiversity issues. It provides evidence of the role of accounting as a social and moral practice, which is particularly relevant in the face of a complex reality and increasing concerns, notably regarding the threat of biodiversity loss and extinction.

The model of pay-for-knowledge incentivizes individuals with financial rewards for sharing their expertise, facilitating a transactional exchange between knowledge providers (sellers) and seekers (buyers). While this model is effective in promoting paid contributions, its influence on free knowledge exchanges remains ambiguous, creating uncertainty about its overall impact on platform knowledge ecosystems. This study aims to explore the mechanim of how knowledge payment influences free knowledge contribution. Based on relational signaling theory, this study posits that a buyer’s payment for knowledge acts as a positive relational signal in the buyer–seller relationship and examines how the signaling effect varies across different social contexts through attribution theory.

This paper empirically tests the hypotheses by analyzing a data set comprising 630 instances from 359 unique knowledge sellers on Zhihu, a prominent knowledge-sharing platform in China. This paper use zero-inflated negative binomial models to conduct this analysis.

The findings reveal that when buyers pay for knowledge, this action positively influences sellers to contribute knowledge for free. However, the strength of this influence is moderated by the platform’s social functions: appreciation feedback tends to weaken this effect, while social network ties enhance it.

Prior research has predominantly focused on the financial incentives of pay-for-knowledge and its spillover effects on unpaid users’ activities. This study shifts the focus to the social dimensions of pay-for-knowledge, arguing that buyer-initiated knowledge payments signal buyers’ commitment to foster reciprocal relationships with sellers. It expands the literature on the relationship between knowledge payment and contribution, moving beyond financial incentives to include social factors, thus enriching our understanding of the interplay between paid and free knowledge activities. Additionally, the empirical evidence supports the efficacy of pay-for-knowledge in promoting both free and paid contributions within knowledge-sharing platforms.