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The implementation of income-generating still faces problems, such as the lack of well-established internal control and differences in implementation in each unit. This study aims to analyze internal controls, financial viability (FV) and leadership qualities (LQ) in the implementation of income-generating in Indonesian higher education.

This study is quantitative and uses a causal approach. The population of this research is the unit leader and the person in charge of the activity that generates income, with a total sample of 111 people. The sampling technique used is simple random sampling. Data were analyzed using moderation regression analysis (MRA) with the WrapPLS (partial least square) analysis tool.

The results indicate that internal control and FV significantly affect the management of income-generating. The existence of LQ as a moderating variable can moderate and weaken the influence of internal controls and FV on the management of income-generating. In this finding, the unit leader and the person in charge of activities that generate income in higher education need to improve managerial skills, including ethics, uphold integrity, clear vision, quick adaption, honestly and trust so that the management of income-generating can achieve higher education goals more effectively and efficiently.

This research shows that universities need to create a good environment to build an ecosystem that can improve the management. The university encourages the good management by strengthening the leadership. However, the research has a limitation: the study was only conducted in one state university.

The implementation of income generation in the public financial management system of legal entity universities requires accountability for sources of income so that internal controls and the role of finance are needed to ensure the continuity of universities.

Building upon institutional pressures on firms to deal with corruption, this study aims to investigate the association between a firm's engagement with anti-corruption disclosure quality (ACD_Q) and earnings management (EM). Also, this study examines the moderating role of audit quality in the association between ACD_Q and EM.

The authors constructed an ACD_Q index based on the 2010 UK Bribery Act and taking into account a wide range of rules on corruption and bribery, including those of the OECD, World Bank, UNCTAD, UNGC, UNCAC and GRI. Generalized method of moments and panel regression were used to examine the association between ACD_Q and EM.

Using a sample of 2,695 firm‐year observations of the UK’s FTSE-350 from 2008 to 2018, this study finds ACD_Q is negatively associated with EM. In addition, this negative relationship is contingent on audit committee independence and audit committee expertise. This finding is supported by additional robustness and sensitivity analysis.

The empirical evidence reiterates the crucial need for more concerted efforts to ensure corporate engagement in anti-corruption practices with a view to reducing earnings manipulations.

This study contributes to the limited evidence that investigates how ACD Q influences EM in the UK after the introduction of the UK Bribery Act in 2010. Furthermore, by considering the period from 2008 to 2019, this study investigates the potential moderating role of UK corporate governance reforms in EM reduction. In particular, to the best of the authors’ knowledge, this study assesses for the first time the moderating effect of audit committee mechanisms on the ACD Q and EM nexus.

The aim is to assess how a policy of tertiary education for all affects the shape of the unconditional earnings distribution.

The paper discusses the quantile-regression literature looking at the link between education and wage inequality, also proving new evidence based on unconditional quantile regressions.

The findings support the idea that a policy of tertiary education for all increases the overall level of wage inequality.

The research has implications for public policy and administration. Among the limitations, the paper does not deal with distributional aspects related to other outcomes (e.g. health outcomes) of the policy of interest.

The analysis highlights a series of potential government interventions aimed at reducing the wage-inequality externalities of the policy of interest.

A policy of tertiary education for all, by itself, is not useful to fight wage inequality.

This paper belongs to the small group of studies using unconditional quantile regressions to study the link between education and wage inequality. It is the first study specifically looking at the distributional effects of a policy of tertiary education for all.

This study explores the role of rising US student loan debt in explaining income inequality.

The study uses the autoregressive distributed lag (ARDL) modeling approach to explore the short- and long-run impact of college debt on income inequality in the US through quarterly data over the period 2000–2019.

The results demonstrate the detrimental impact of student debt on national and regional income inequality. Moreover, the regional analysis highlights a more pronounced impact of student debt on income distribution in South and West regions. The findings document that these regions, with the lower student debt proportions, have the lowest average cost of attending college. Finally, the analysis explores two potential channels – i.e. race and homeownership – that could explain the link between college student debt and income inequality.

The results can be helpful for policymakers and researchers to formulate practical approaches for assessing and addressing the rising national student debt and income inequality.

This is the first, to the best of the author's knowledge, study that explores the impact of US college debt on income inequality.

This study aims to explore the impact of board size, board gender diversity and federation age on the likelihood of having a female chair in National Sports Federations (NSF).

A quantitative methodology compares 300 sports boards in five countries (Italy, Portugal, Spain, Turkey and the UK), using data collected from NSF’s websites.

The board size and federation age have no significant impact on having a female board chair when the countries and the percentage of female directors are included in the model. When the number of women is measured in absolute value rather than in relative terms, the only variable that predicts a woman chair is the country. When the model does not include country differences, the percentage of female directors is key in predicting a chairwoman, and when the number of women is used as a variable instead of the percentage, a board’s smaller size increases the odds of having a chairwoman.

There are some limitations to this study which we believe provide useful directions for future research. Firstly, the authors have not considered the role of gender typing in sports activities which explains the extent that women participate in specific sports (Sobal and Milgrim, 2019) and the related perception of such sports in society. The social representation of sports activities classified as masculine, feminine or gender-neutral can hypothetically influence women’s access to that specific federations’s leadership. The authors included the country factor only partially, as a control variable, as the social representation of sports usually goes beyond national boundaries.

This study has implications for sport policymakers and stakeholders, and for institutions such as the IOC or the European Union that implement equality policies. If the aim is to increase female presence in the highest position of a sports board and to achieve gender equality more generally, other policies need to be implemented alongside gender quotas for the sports boards, namely, those specifically related to the recruitment and selection of the sports board chairs (Mikkonen et al., 2021). For example, given the implications of critical mass and its ability to increase more female’s engagement then the role of existing chairs acting as mentors and taking initiative in this objective may be warranted. Furthermore, attention should be paid to the existing gender portfolio of each board and its subsequent influence on recruiting a female chair, regardless of the organization’s age. Knoppers et al. (2021) concluded that resistance to gender balance by board members is often related to discriminatory discourses against women. The normalization of the discourses of meritocracy, neoliberalism, silence/passivity about the responsibility of structures and an artificial defence of diversity emphasise that equality should not only be determined by women (Knoppers et al., 2021).

When countries are included in the model, the results suggest that the social representation of a female board member is different from that of a female board chair.

The originality of the study is that it shows the factors that constrain women taking up a chair position on NSFs. Theoretically, it contributes to existing literature by demonstrating how a critical mass of females on boards may also extend to the higher and most powerful position of chair.

This study attempts to identify the drivers for change in Public Relations education and what assumptions are made about professional practice. The authors suggest signature pedagogy has the potential to deepen our understanding of the teaching and learning of Public Relations and what this means as the Public Relations curriculum adapts. The paper has theoretical and practical value. It forefronts the concept of signature pedagogy as a fresh way to look at Public Relations teaching and learning that can be developed.

This paper aims to explore the historical and contemporary context of teaching Public Relations within a university setting, how it has evolved and the assumptions that underpin it both nationally and internationally. Using a mixed methods approach, the paper investigates how the curriculum has changed since 2000, how it interacts with industry and how it reflects educational historical and contemporary frameworks. It also explores the assumptions on which Public Relations education was and is based and whether signature pedagogy is evidenced.

This study concludes that, from a signature pedagogy perspective, many current Public Relations curricula emphasise surface structures of learning. Deep structures, focusing on critical engagement and conceptual approaches to problem solving, are more variable, disconnected and contested. The data indicate the existence of an Anglo-American, skills-based approach to Public Relations knowledge, alongside international nuances around multi-culturalism. From a practical viewpoint, the paper contributes to how Public Relations programmes can be designed, taught and adapted in the future.

The paper evidences fully unique, primary research.

Women entrepreneurs are often categorized and assessed for various outcomes based on their start-up motivations. It is generally assumed that entrepreneurs with opportunity motivation have better performance when compared to necessity entrepreneurs. This study aims to test these suppositions through the lens of the entrepreneur’s motivation to learn (MTL) and level of female entrepreneurial competencies (FECs), namely, business and management, entrepreneurial, human relations (HR) and personal.

Data collected from 344 respondents through a survey questionnaire was analyzed using the structural equation modelling – partial least squares method using SmartPLS 4.

The findings highlight the need of recognizing the differentials between necessity and opportunity entrepreneurs as they were found to influence performance and learning outcomes. Opportunity entrepreneurship was found to significantly impact both MTL and the FECs. The authors also observed that business and management skills along with HR competencies played a greater role in the firm performance.

The findings demonstrate a case for specialized, tailor-made policy approaches rather than the “one size fits all” approach as evident in many government programs. As necessity entrepreneurs form a vital part of the Indian entrepreneurial ecosystem, apart from mentoring, need-based competency development programs may be looked at. Opportunity entrepreneurs may need support and encouragement through advanced skilling and uncomplicated funding options.

To the best of the authors’ knowledge, empirical studies related to women-owned micro, small and medium enterprises in India establishing the relationship between start-up motivation and business performance are scarce. Even in the global context, this is one of the initial studies to examine the relationship through the lens of MTL and competencies.

The objective of this paper is to examine the effect of spending one extra year in high school on early marriage and childbirth.

The study takes advantage of the education reform in 2007 that extended the years of high school education by one to conduct a quasi experiment. The marriage and fertility outcomes of women who completed a four-year senior high school education are compared to those who completed a three-year senior high school education.

The findings from the study indicate that the one-year extension in high school education led to a 4.75 percentage point reduction in the probability of ever marrying by age 27 and a 6.7 percentage point reduction in the probability of ever given birth. The authors demonstrate that the extension of the duration of high school education by one year has a heterogeneous effect, as it reduced the fertility and marriage outcomes of rural girls more than urban girls. The study reveals opportunity costs and confinement effects as possible mechanisms through which the policy affected early marriage and birth.

This study is one of the few studies that examine the impact of the duration of secondary school education on fertility and marriage. For Africa in particular, there is no such study. Thus, this study provides a unique contribution to the literature since available studies on this subject matter can only be found in advanced economies. Unlike other studies in Africa that use a design that provides the combined effect of duration of schooling and school enrolment on fertility and marriage, this design enables the authors to only look at the effect of duration of schooling on fertility and marriage.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-04-2023-0323

This study examined the factors affecting university students' financial decisions in Pakistan.

Structural equation models were used to analyze data from 300 university students using a questionnaire. Students' financial decisions were used as the dependent variable, while financial literacy, money ethics, money attitude, time preference, financial experience, and financial specialization agents were the independent variables.

Resultantly, power, personal financial literacy, achievement, financial behavior, avoidance, reward for efforts, financial experience, financial attitude, financial socialization agents, and time preference influence the students' financial decisions.

The findings are useful for financial and educational institutions and policymakers who design academic courses.

This study measured the effects of several critical contextual areas regarding financial literacy and students' decisions in Pakistani universities.

This study investigates how students' propensity towards indebtedness affects their savings behaviour. Additionally, the study examines the moderating role of financial literacy in the relationship between propensity towards indebtedness and savings behaviour.

Questionnaires were administered to undergraduate students from the University of Ghana Business School. A total of 370 valid responses were used in the empirical analysis. The hypothesised relationships were tested using partial least square – structural equation modelling.

The structural model results suggest that students' propensity towards indebtedness is negatively related to their savings behaviour. Further, the results demonstrate that financial literacy moderates the negative association between students' propensity towards debt and savings behaviour.

This study highlights students' propensity towards indebtedness and how it impacts their savings behaviour.