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The objective of the present study is to examine the value relevance of accounting information presented by Brazilian banks.

The studied sample derived from Brazil’s Stock Exchange, B3, under the banking segment, resulting in a group of 24 publicly listed companies, whose data ranged from 2017 to 2019. The study was conducted using the disclosure index, made with the intent of evaluating the disclosure adherence of a company to the reporting standard. In this case, Comitê de Pronunciamentos Contábeis (CPC) 40, financial instruments: recognition, evaluation and disclosure, Instrumentos Financeiros: Evidenciação, Brazil’s interpretation of the International Financial Reporting Standards (IFRS) 7.

The results show that for the sample and period, the disclosure index cannot be used as an explanatory variable for the market evaluation of financial institutions.

While other studies have presented a similar approach to the value-relevance theme, the present work is original as it develops the methodology on financial institutions, and even more so on the financial institutions of a developing country.

This paper aims to investigate the factors associated with the voluntary disclosure of integrated reporting (IR) in Brazil of the companies listed on the stock exchange – Brasil, Bolsa, Balcão. The cultural dimensions of a nation reflect different priorities in accounting practices. The Brazilian case, therefore, becomes significant, as Brazil is increasingly important in world markets.

As an explanatory econometric model, multinomial logistic regression was used (Y = 2 to describe the probability of the IR disclosure; Y = 1 to describe the occurrence of reports with practices similar to the IR and Y = 0 to describe the occurrence of non-disclosure of non-financial reports). Applied to panel data with random effects (chosen for best performance) in the period from 2016 to 2019.

Reveals the positive association of the company’s profitability and market-to-book with the probability of the IR disclosure. Regarding the board composition, it is suggested that size does not make a difference, with the greater participation of women and independence of directors associated with better probabilities of adopting the IR in Brazil.

This work is the first to characterize the Brazilian reality of voluntary disclosure, specifying the implementation of IR, compared to publishing reports similar to the IR and not reporting structured non-financial statements. It can also be considered the first study on the relevance of the board structure in the disclosure of IR by Brazilian companies. Finally, it contributes to the literature on IR adoption, bringing practical results in understanding the most favorable conditions in which the IR framework will be fully implemented.

Connected and autonomous mobility may be an imminent game-changing reality, still in its embryonic form, that is set to disrupt a century-long ‘driver-centric’ status quo and recalibrate transport in unprecedented and possibly entirely unexpected ways. Autonomous vehicles (AVs) may have among others, a major impact on sustainability which in an era where concerns about the urgency and magnitude of climate change threats are voiced more and louder than ever before, needs to be a positive one for helping societies to enjoy liveable futures. This might not be an easy task to accomplish, however. This chapter, using a thematically organised narrative review approach, tries to give a well-rounded answer on whether driverless technology can yield sustainability benefits (or not) by looking at all three spheres of sustainability referring to environmental, economic and social implications. Agendas like motor traffic, air pollution, energy consumption, employment dynamics, inclusion, cybersecurity and privacy are all explored, and a conclusion is derived highlighting the need to package automation with connectivity, alternative fuelling and multimodality and building it around public transport (and to a lesser extent sharing service) provision. The road to make driverless transport genuinely sustainable is ‘bumpy’ and ‘uphill’ and requires the development of an appetite not for technology excellence per se, but rather for travel behaviour change. Achieving this needs serious strategic and coordinated multi-stakeholder efforts in terms of pro-active policy reform, user (and transport provider) education and training initiatives, infrastructure investment, business plan development, and living lab experimentation.

Literature has identified possible factors to entrepreneurial behaviour, including some antecedents of entrepreneurship intention among university students. This study stresses on the field of study and the attendance of an entrepreneurship course as moderators for such intention. Following the theory of planned behavior (TPB), the study compares the results of a survey with a sample of 220 students, conducted in two universities, one public and one private, the latter teaching an entrepreneurship course.

The authors found that (1) Ajzen’s TPB predicted entrepreneurial intention; (2) different field of studies show significant difference on entrepreneurial intention; (3) family and/or friends influence is associated with higher entrepreneurial intention, attitude and perceived behaviour control; (4) the intention to attend an entrepreneurship course is strongly associated with entrepreneurial intention; and (5) however, business-related studies and men do not indicate higher intention to take entrepreneurship course, contradicting previous studies.

The results open further topics for discussions that can be researched with qualitative studies, such as the reason why students who take entrepreneurship course do not predict higher entrepreneurial intention. Meanwhile the intention to attend an entrepreneurship course is associated with entrepreneurial intention.

This study aims to develop insights on how national culture, gender and field of study can influence the impact of entrepreneurship education toward the development of entrepreneurial intention.

The entrepreneurship education project gathered data from over 18,000 undergraduate student responses, spanning over 70 countries and 400 universities. The sample used in this research examined eight countries with significantly different national cultures, while a quantitative analysis of a sample of n = 5,033 responses was performed. Beyond correlation analysis, a hierarchical multiple regression model is implemented for intention along with moderation analysis.

The statistical analysis reveals robust correlations among several entrepreneurial concepts and national cultural indices. As expected, national culture interweaves with all entrepreneurial concepts and more significantly for students of socially oriented disciplines. Gendera and field of the study appear moderators of causal relationships between entrepreneurial constructs. Exerting a strong influence by culture, entrepreneurial identity appears the most significant explanator of intention. Overall, the emergent pattern suggests entrepreneurship is intentional, but in a socially justified and accepted manner closely related to local cultural norms and institutions.

Implications pertain to research for entrepreneurial intention and to educators and educational bodies concerning their goal setting for entrepreneurial programs and appropriate scheduling of effective pedagogies.

The study exploits a large data set from eight countries (Brazil, Colombia, Germany, Lithuania, Malaysia, Mexico, Spain and USA) which permits systematic quantitative search for the influence of culture on the impact of entrepreneurship education. Cross-national studies of entrepreneurship education and the effect of national culture have been scant in literature – a research gap the study responds to. The inclusion of both developing and developed countries contributes in a novel way to a unique understanding of the influence of culture on entrepreneurial concepts through education.

Despite the inclusion of entrepreneurship education (EE) in the curricula of tertiary education institutions in Nigeria, graduate unemployment is still an issue of serious concern. This calls into question the effectiveness of EE in influencing students’ entrepreneurial intentions (EIs) and behaviours. Perhaps, the issue is with the EE lecturers. The questions, which should be answered include: are the lecturers who teach EE entrepreneurially inclined? Can lecturers who are not entrepreneurially inclined teach students to become entrepreneurs? The purpose of this paper, therefore, is to empirically explore the role of entrepreneurial lecturers in the relationship between EE and students’ EIs.

This study adopted a quantitative approach. Thus, a self-reported questionnaire was administered to a randomly selected sample of 256 Higher National Diploma II students of the Federal Polytechnic, Idah, Nigeria, who were exposed to EE. To analyse the data collected, partial least squares structural equation modelling (PLS-SEM) was performed using SmartPLS 2.0.M3 software.

Data analysis showed a significantly positive relationship between EE and students’ EIs on the one hand and between EE and perceived entrepreneurial lecturers (PELs) on the other hand. It was also found that PELs had a significantly positive link with students’ EIs. Further analysis indicated that PELs had a mediating effect on the relationship between EE and students’ EIs.

This study was a single institutional study. Thus, the generalisability of its findings to other institutions is limited. Extending the research to other institutions and countries might be required to validate the findings presented.

This research work has some insightful implications for the teaching of EE. By implication, it provides an answer to the question: who should teach EE? To achieve greater impact of EE on students’ EIs and behaviours, entrepreneurial lecturers are required. It implies that EE lecturers should be entrepreneurially inclined. They should demonstrate sufficient entrepreneurial attitudes, intentions and behaviours.

It has been argued that graduate unemployment constitutes a social problem to the society. In this regard, the suggestions made in this paper, if applied, would help resolve the problem of graduate unemployment in Nigeria and other countries.

This study is the first to provide empirical evidence of the role of entrepreneurial lecturers in the relationship between EE and students’ EIs. It has demonstrated that entrepreneurial lecturers could transfer the influence of EE to students’ EIs. Also, it has confirmed that EE lecturers are critical in the EE-students’ EIs relationship. Overall, this study makes a significant contribution to the discussion on how to enhance the effectiveness of EE in influencing students’ EIs and behaviours.

This paper constitutes the first academic study to be made of Google Discover as applied to online journalism.

This paper constitutes the first academic study to be made of Google Discover as applied to online journalism. The study involved conducting 61 semi-structured interviews with experts that are representative of a range of different professional profiles within the fields of journalism and search engine positioning (SEO) in Brazil, Spain and Greece. Based on the data collected, the authors created five semantic categories and compared the experts' perceptions in order to detect common response patterns.

This study results confirm the existence of different degrees of convergence and divergence in the opinions expressed in these three countries regarding the main dimensions of Google Discover, including specific strategies using the feed, its impact on web traffic, its impact on both quality and sensationalist content and on the degree of responsibility shown by the digital media in its use. The authors are also able to propose a set of best practices that journalists and digital media in-house web visibility teams should take into account to increase their probability of appearing in Google Discover. To this end, the authors consider strategies in the following areas of application: topics, different aspects of publication, elements of user experience, strategic analysis and diffusion and marketing.

Although research exists on the application of SEO to different areas, there have not, to date, been any studies examining Google Discover.

The peer-review history for this article is available at: https://publons.com/publon/10.1108/OIR-10-2022-0574