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Electric cars have very little market share in developing countries despite their environmental benefits. Thus, governments have started promoting electric cars by providing financial incentives to consumers. The current article aims to examine the direct and indirect effects of government financial incentives on consumer electric car adoption in India.

The study followed a quantitative research method that employed a self-administered survey questionnaire. Structural Equation Modelling and Multi-Group Analysis were followed for data analysis.

The study revealed that financial incentives have an indirect effect on electric car adoption intention rather than a direct effect. In addition, financial incentives were found to have a direct effect on attitude and Perceived Behavioural Control (PBC). Attitude and PBC positively influenced consumer adoption intention.

The insights and implications from the present study would help policymakers and marketers to formulate better incentive policies and market strategies to increase consumer acceptance of electric cars in developing countries.

The study contributes to the literature by analysing the underlying mechanism that links government financial incentives to electric car adoption intention. This study also explored the direct effect of financial incentives on attitude and PBC, which are less investigated in electric vehicle literature. In addition, the present article also assessed the moderating role of age in electric car adoption, which has mixed evidence in the literature, and such studies are scarce in the Indian context.

This study aims to investigate the nonfinancial information related to capitals (intellectual, human, social and relationship, and natural) demanded by professional investors in their decision-making process, which can improve the usefulness of integrated reporting for this target audience.

A Systematic Literature Review in the Scopus, Web of Science and Google Scholar databases enabled the identification of information demanded by professional investors. This information was presented to experienced Brazilian investors participating in a focus group to align the theory on this topic with professional practice.

The results allow us to conclude that the focus group participants' perception is aligned with the international literature, both in the importance given to most of the nonfinancial information items identified and in the lack of interest in using integrated reporting in investment decisions. Nonetheless, the general perception of the focus group is not aligned with the literature procedures in terms of social and environmental information.

A study with a larger scope and the adoption of other approaches can contribute to broaden the understanding of the perspectives of professional investors in Brazil, as well as in other regions.

The authors provide evidence that contributes to discussions about the information to be disclosed in integrated reports. Their results are useful to legislators, regulators, report preparers and investors.

The authors investigate the information demanded by professional investors in their decision-making process aiming to fill the literature gap relating the determinants of the integrated reporting disclosure and what is demanded by this target audience as a minimum content to be reported. As an additional result they offer interesting contributions to the literature providing reflections on nonfinancial information which have become important for Brazilian investors as from the COVID-19 pandemic.

This paper aims to explore the nonfinancial drivers of value creation that influence an investment decision and present a set of drivers that contribute with a useful integrated reporting to its providers of financial capital using evidence from Brazil.

This paper is based on a systematic literature review in the Scopus, Web of Science and Google Scholar databases in the period from 2005 to 2020. Interpretive content analysis is used in 42 documents identified to explore nonfinancial drivers to demand by providers of financial capital, which are classified according to the capitals nonfinancial suggested by the integrated report (IR). Then, the results are evaluated by Brazilian professional investors in a focus group.

The members of the focus group do not consider the IR relevant to investment decision and neither the information about natural capital nor social capital. They highlighted two nonfinancial drivers of value not identified in the previous literature.

The focus group is limited by subjects’ availability and by the participants’ number. But its results represent initial discussions on the subject in the Brazilian context.

The results of this study have value, principally, to investors, target audience of IR, because it aligns your demands with the IRs content, improving its usefulness.

To the best of the authors’ knowledge, this manuscript is the first study to investigate the perception of Brazilian professional investors about the importance of the IR in investment decision-making and to identify content relevant to the financial capital provider’s investment decision, which can improve the usefulness of IR.

The study aims to investigate the impact of indirectly evoked incentives, in the form of supervisor’s preferences, on the decision about accounting policy regarding depreciation method selection and to examine subsequent post-decision distortion by evaluating the depreciation method.

The authors conducted two experiments with control and treatment groups, manipulating the supervisor’s indirectly evoked preferences. In Study 2, the authors also measured the evaluation of both depreciation methods to investigate post-decisional distortion regarding the assessment of the depreciation method chosen in a decision task. Study 1 was conducted among 85 accounting students, while Study 2 consisted of 200 accountants.

Both studies revealed the significant impact of supervisor’s indirectly evoked preferences on accounting policy decisions. Participants who were aware of supervisors’ preferences were more likely to choose the depreciation method that was consistent with those preferences. The authors also found that those participants attached a higher value to the depreciation method, providing evidence that adherence to the supervisor’s preferences results in a distorted assessment of the depreciation methods.

First, this study shows that indirectly evoked supervisors’ preferences may lead to a departure from substantive criteria resulting in low-quality accounting outcomes. Second, the assessment of the depreciation method is inseparable from the situational context, as the evaluation of the depreciation method is interdependent upon the preferences of the choice of a depreciation method and the fulfillment of those preferences.

This study aims to assess whether technological incentives inspire communities in the process of digital inclusion. The factors analyzed by the authors assess five dimensions: technology incentives, technology utilization, searching skills, social integration, and capabilities.

Data were collected from 329 respondents in 14 public libraries and analyzed using structural equation modeling to validate the proposed research model and its relationships with the factors the authors analyzed.

The results showed that technological incentives significantly impact on technology utilization, searching skills, social integration, and capabilities to support community digital inclusion in Pakistan.

Technological incentives to the community will lead to the improvement of network technology for things like online taxation, banking transactions, social integration, participation in government, and modern health and education benefits. In addition, technological incentives will also enhance information literacy and digital access, helping people improve cognitive skills and critical thinking and also helping to develop skills.

This research is based on raw data first collected from various people with different opinions from the Khyber Pakhtunkhwa public libraries. This study was conducted to gain a deeper understanding of the overall situation related to the use of technology in Pakistan and the complications involved.

The purpose of this paper is to ascertain the significant stimulating measures/enablers relating to the existing building regulations for promoting the adoption and overcoming the barriers to the uptake and implementation of the green building concept (GBC) in developing countries using Ghana as a case.

The quantitative research approach was used to attain the study’s goal. Purposive and snowball sampling techniques were found to be suitable for collecting data from 292 relevant stakeholders in Ghana’s construction industry. The mean score ranking technique, in conjunction with the relative importance index, was used to establish the relative ranking of, among other things, the stimulus measures for increasing green building uptake in Ghana. An exploratory factor analysis was also used to classify the most significant stimulation strategies for improving green building uptake.

“Educational programmes relevant to GBTs for developers, contractors, and policymakers,” “sufficient information on the cost and benefits of GBTs” and “mandated green building codes and regulations” were the top three listed stimulating measures to promote increasing use of green building technologies (GBTs). The enablers were classified as follows: government regulations and policies; commitment and GB research; education and publicity; and incentives and support.

The study was conducted in Ghana, a developing nation, and thus the findings and implications are peculiar to Ghana. However, the study’s findings have important practical implications for the adoption and marketing of GBCs and GBTs in other developing nations.

Prioritizing major stimulation initiatives may be beneficial in terms of overcoming the constraints to the adoption of GBCs and GBTs in developing countries.

The commercialization of research produced by universities constitutes a core facet of academic entrepreneurship (AE). Academic literature reveals the need to shed light on entrepreneurial processes in higher education institutions (HEIs). This study intends to fill this gap by researching the mechanisms for facilitating AE and the variables that can moderate the relationship between such mechanisms and AE in Portuguese HEIs.

Our research model aims to assess the mechanisms of academic entrepreneurship (AE) within a sample of 125 Portuguese public higher education institutions (HEIs). To test our research hypotheses, we employed a structural equation model (SEM) using the partial least squares (PLS) method. Additionally, our evaluation examines the potential moderating effects of incubator programs, support initiatives, and proof-of-concept programs (PoCs). Our research model seeks to evaluate the mechanisms for facilitating AE and explore the effects of including incubator programs, support initiatives, and PoCs as moderators. The seven variables (Research mobilization, Unconventionality, Industry collaboration, University policies, Incubator programs and support initiatives, Proof-of-concept programs, and academic entrepreneurship) were measured using a 7-point Likert scale.

The results revealed that different drivers of AE influence the creation and development of entrepreneurial activities. Our findings also show the moderating effects of incubator programs, support initiatives, and proof-of-concept programs on AE. We find that incubator programs, other support initiatives, and PoCs maintain a moderating effect on AE and benefit their respective HEIs.

The study examines only the Portuguese HEI context. Therefore, generalizing these results necessitates reservations. However, the responses came from various actors in HEIs, from different academic backgrounds and research interests. This makes the results more generalizable. Limitations are evident in external validity, given that we gathered the data over a relatively short period.

Observed factors are explored to gain a deeper understanding of their influence on the mechanisms of AE. The implications arise from the new perspective presented and the methodology used to identify mechanisms capable of fostering AE. We hope this research will encourage other researchers to study this topic further.

the engagement of universities at the global level should be emphasised in future policy. While universities in innovation systems often have a local focus, their engagement in innovation ecosystems transcends the boundaries of geographic locations.

PoCs had a significant positive moderating effect on the impact of research mobilization and university policies on AE. Thus, we find interactions between universities and industry boost AE. This study demonstrates how AE benefits HEIs by extending orientation towards mobilizing research, unconventional approaches, cooperation with industry, and university policy implementation. We thus advocate a new approach, demonstrating the influence that the mobility of research, unconventionality, industry collaboration, and university policies hold over AE.

The purpose of this study is to examine the association between the combined roles of chief executive officer (CEO)-chairman titles (CEO duality) and investment efficiency, defined as a lower deviation from expected investment for targeted S-curve firms used to propel an innovation-driven economy. This study also aims to investigate the moderating effect of financial reporting quality on this association.

This paper focuses on the ten targeted S-curve industries – under the definition of the Thailand 4.0 model – listed on the Stock Exchange of Thailand (SET) from 2000 to 2019. Data related to CEO/chairman titles and investment supports were manually collected from the annual reports, the SET market analysis and reporting tool database and the company websites. Financial data used to estimate investment behaviors and discretionary accruals were extracted from 1999. The study analyzes unbalanced panel data using fixed-effects regressions. Additional tests embrace replacing the sample with nontargeted firms, partitioning into granted and nongranted firms, adding CEOs’ demographic moderators, using alternative variable measures and analyzing for lagged independent variables.

The main findings show that CEO duality reduces overinvestment but worsens underinvestment in targeted firms. Financial reporting quality (FRQ) appears to strengthen CEO duality in mitigating extreme spending but has no impact on the association between CEO duality and underinvestment. Additional results, for example, conclude that CEO duality has no association with both over- and underinvesting at nontargeted firms, but its effect becomes positively significant on overinvestment when financial reporting quality is high. The negative association between CEO duality and overinvestment is found only in government-granted and targeted firms. FRQ encourages CEO duality in lowering overinvestment among targeted firms without grants. CEOs’ female and serviced early years appear to elevate those main findings.

These findings assist innovative corporations in choosing a proper leadership structure to cope with investment inefficiency. The research gives the government and regulatory bodies an insight into the qualifications of the leadership structure and financial information that helps them put forward effective policies.

To the best of the author’s knowledge, this study is among the first to establish the association between CEO duality and investment efficiency for innovation-driven firms in a transforming economy. The study fills the gap in the literature on management, accounting and finance by unveiling the interplay between dual leadership and financial reporting in affecting the efficiency of investments.

The authors illustrate that there are significant differences in the wage performance across companies in relation to the digital content of their production and training activities.

Using company-level data from three waves of the Continuing Vocational Training Survey (2005, 2010 and 2015), this paper provides an overview on European firms implementing training and the magnitude of their training effort.

The authors conduct a regression analysis documenting that a wage premium of 9% is associated with companies undertaking training and that an additional 8% is paid by firms arranging training for IT skills-intensive workers. The latter effect is pervasive across sectors and is not strictly related to industry exposure to the digital transformation.

The authors assess the wage effect of training, in relation to the digital content of firm production or job tasks, using a large set of European companies (112,000), from countries with different degree of specialisation and institutional setting. The analysis covers a significant period of time of the last wave of digitalisation (2005, 2010, 2015).

This study aims to explore the consumer perceptions of cognition and intention to visit pilot zone of international medical tourism as emerging, developed medical tourism destinations.

Using a survey-based quantitative method, based on a survey of 439 tourists who have cross-border travel experience, the partial least squares approach was performed to test the hypotheses.

The results show that internal factors had a stronger influence on destination image compared to external factors. Among different factors, preferential policies had the greatest impact on intention to visit. Perceived quality had a stronger effect on intention to visit than preference. Geographical distance had a varied effect, with those furthest away in Northeast China showing greater intention to visit compared to closer regions.

This study explores the impact of multidimensional destination perception on medical tourists’ behavioural intention in emerging destinations by integrating the push-pull theory and theory of planned behaviour and tests how geographical distance affects intention to visit emerging destinations. Using China international medical tourism pilot area as a typical case of medical tourism emerging destinations for empirical analysis. This research offers guidance for branding and marketing strategies, contributes to a deeper understanding of medical tourists’ destination choices, enriches the theoretical explanation of emerging destination choice in medical tourism and provides valuable insights for destination recovery.