Green innovation is essential for the sustainable transformation of enterprises. This study investigates how equity and debt financing dependence influence green innovation using panel data from manufacturing firms listed in Shanghai and Shenzhen between 2012 and 2022. We construct dynamic indicators of equity and debt financing dependence based on firms’ external financing relative to internal capital and assess their effects using panel regressions. Both financing types significantly enhance green innovation. Equity financing dependence increases green patent applications and green invention patent applications by approximately 1.4%, while debt financing dependence leads to gains of 0.9% and 1.1%, respectively. Financial reporting quality positively moderates these effects, with a stronger influence on debt financing dependence. High-quality reporting amplifies the impact of debt financing dependence by about 27% for green patent applications and 22% for green invention patent applications, while its effect on equity financing dependence is limited. Heterogeneity analysis reveals that equity financing dependence is most effective in small and young firms, while debt financing dependence has the strongest impact in medium-sized firms, particularly on green patent applications. The findings highlight the long-term influence of financing behavior on green innovation and inform green finance policy.

Maintaining Malaysia's national income and promoting public development depend heavily on tax compliance. Students in higher education are a significant future taxpayer demographic, and their long-term compliance behaviour is critically influenced by their tax awareness. This study determine using survey on how tax awareness among university students is influenced by tax literacy, tax knowledge, and tax socialization. This study incorporates the cognitive, attitudinal, and social aspects of behaviour by drawing on three theories such as Experiential Learning Theory (ELT), the Theory of Planned Behaviour (TPB), and Social Learning Theory (SLT). The findings are anticipated will help educators, curriculum designers and policymaker to create focused interventions to increase voluntary tax compliance at the young ages.

Despite the continuous increase in total funding for general colleges and universities in China, these institutions face challenges related to insufficient educational funds and inefficient fund utilization, leading to suboptimal financial performance. Therefore, the main purpose of this study is analyzing their revenue structures, which comprise the proportion of financial subsidy revenue, career revenue and other revenue and to examine the impact of revenue structures on their financial performance (measured by talent cultivation, scientific research, and social services). This study builds linear regression models and combines panel data of general colleges and universities from 2010 to 2021 to study the impact of revenue structure on their financial performance. The findings indicate that the revenue of general colleges and universities in China is based mainly on financial subsidy revenue, with the proportion of such revenue increasing annually. The financial performance of these institutions also predicates an increasing trend. Most importantly, regression analysis shows that financial subsidy revenue has a positive impact on financial performance, whereas career revenue and other revenue negatively impact financial performance. Thus, Chinese general colleges and universities should prioritize increasing financial subsidy revenue while carefully managing career and other revenue to enhance financial performance.