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This study examined differences related to gender and racial/ethnic identity among academic researchers participating in the National Science Foundation’s “Innovation-Corps” (NSF I-Corps) entrepreneurship training program. Drawing from prior research in the fields of technology entrepreneurship and science, technology, engineering and mathematics (STEM) education, this study addresses the goal of broadening participation in academic entrepreneurship.

Using ANOVA and MANOVA analyses, we tested for differences by gender and minoritized racial/ethnic identity for four variables considered pertinent to successful program outcomes: (1) prior entrepreneurial experience, (2) perceptions of instructional climate, (3) quality of project team interactions and (4) future entrepreneurial intention. The sample includes faculty (n = 434) and graduate students (n = 406) who completed pre- and post-course surveys related to a seven-week nationwide training program.

The findings show that group differences based on minoritized racial/ethnic identity compared with majority group identity were largely not evident. Previous research findings were replicated for only one variable, indicating that women report lower amounts of total prior entrepreneurial experience than men, but no gender differences were found for other study variables.

Our analyses respond to repeated calls for research in the fields of entrepreneurship and STEM education to simultaneously examine intersecting minoritized and/or under-represented social identities to inform recruitment and retention efforts. The unique and large I-Corps national dataset offered the statistical power to quantitatively test for differences between identity groups. We discuss the implications of the inconsistencies in our analyses with prior findings, such as the need to consider selection bias.

We conducted the Universal Accreditation Board (UAB) practice analysis to examine perceptions of US public relations practitioners and educators regarding the essential competencies for entry-level and mid-career professionals. This is a trend analysis survey that is conducted every five years to assess changes in required competencies.

The survey was distributed via email to organizations affiliated with the UAB. Two variations of the survey were available to differentiate between practitioners and educators. The study was conducted from February through March of 2024.

We found practitioners’ expectations for others exceeded their own actual performance levels. This may be attributed to social comparison bias. We have provided recommendations for updating the Accreditation in Public Relations (APR) and certificate exams based on our findings. For example, we recommend senior professionals adopt a nurturing leadership style when mentoring young professionals. The study also revealed that educators overestimated generative artificial intelligence (AI) use in the workplace, as practitioners exhibited a slower rate of adoption of AI. The literature and theories that guided the paper were AI use, the history of accreditation in public relations and the diffusion of innovation theory.

This research paper provides insights related to the diffusion of AI competencies in the workplace. Additionally, this research adds to public relations literature by revealing the gap in expectations of senior professionals for beginning and mid-career professionals and their own job performance.

The objective of this study is to explore the concept of rural coworking in the scientific literature and examine how it generates community narratives based on the value of space and business practices. This study aims to contribute to the understanding of rural coworking as a driver of participation and relationships among diverse stakeholders.

To identify and analyse trends and categories in rural coworking studies, understand the concept of rural coworking and how community narratives have been focused, the authors carried out a systematic literature review following the preferred reporting items for systematic reviews and meta-analyses (PRISMA) tool. The review was performed using Scopus, obtaining 22 papers.

The findings reveal that rural coworking is on definition, but it emphasises the role of community as a main actor in its consolidation. On the other hand, rural coworking is seen as an opportunity to create impactful new business strategies through space regeneration and revitalisation. Management perspectives prevail in this research field, highlighting the role of public administrations, entrepreneurs and policymakers, and their capacities to build a business environment to enhance coworking activity.

The paper establishes conceptual categories and research trends in the rural coworking literature, and how its actors have a strategic importance in defining their own practices and narratives. The interrelationship between coworking activity and local business development is continually seen as an opportunity for growth, so this paper will have value for rural coworking planners and consultants in non-urban areas.

This paper aims to investigate whether the two dominant financial reporting regimes, US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS), are associated with audit pricing and audit report lags.

In 2007, the US SEC eliminated the requirement for foreign registrants to reconcile their financial statements to US GAAP from IFRS. In this post-reconciliation setting in the USA, the authors use panel ordinary least square regressions to examine a sample of foreign firms cross-listed in the USA reporting under IFRS and US domestic firms reporting under US GAAP during the fiscal year 2007–2019.

The authors find that the firms reporting under IFRS have longer audit report lags than firms reporting under US GAAP. In addition, the authors find that firms reporting under IFRS pay higher audit fees than their US GAAP counterparts. The results are robust after controlling for the firm- and country-specific characteristics as well as using propensity-score matching.

To the best of the authors’ knowledge, this study is the first to provide empirical evidence that the differences between the two reporting regimes are associated with auditor behavior, possibly through additional audit efforts and audit complexity associated with auditing the principle-based IFRS relative to the rule-based US GAAP.

Drawing on upper echelons theory, the authors study how the career horizon of a CEO promotes green innovation through the incentive mechanism. Meanwhile, from the perspective of speed and amount of value realization, the authors also identify two sets of shift parameters that reduce or increase incentive gap between short-career-horizon CEOs and long-career-horizon CEOs. Specifically considering the digital trend in China and the heterogeneity of firms and industries, this study aims to examine the moderating effects of firm digitalization, industrial digital transformation, slack resources and polluting firms.

In the context of China’s transitional economy, this study uses all A-share listed companies in China from 2007 to 2021, resulting in a total of 4,286 companies with 29,310 company-year observations.

The results support the hypothesis that CEO career horizon significantly facilitates green innovation at the firm level. The positive effect is attenuated by both firm digitalization and industrial digital transformation, but is amplified by slack resources and by the polluting firms. After a series of robustness tests, the research conclusions remain valid.

To extend the upper echelons perspective of existing research into CEO−green innovation, the authors make important contributions in four ways. First, this study contributes to green innovation literature by adding an unexplored yet increasingly important managerial determinant. Second, it advances research on the role of the CEO in green innovation by revealing a new theoretical mechanism. Third, it deepens the understanding of CEO career horizon by exploring its influence on innovations in the context of corporate social responsibility (CSR). Fourth, it identifies boundary conditions that motivate CEOs in distinguishable ways, to provide a nuanced understanding of the relationship between CEO career horizon and green innovation.

The purpose of this study is to scrutinize the connection between creativity and innovation in the context of public healthcare. This is achieved by applying the theoretical concept of employee-driven innovation (EDI) to explore employees’ perceptions of their creative engagement in innovation processes, as well as to capture the managerial implications of setting up such processes in the sector.

A critical discourse analysis (CDA) is applied as a methodological lens to capture the interaction between the macro-level production and meso-level distribution of innovation discourse (top-down), and the micro-level perception of, and response to, the same (bottom-up). This study is based on a qualitative approach and is set in the public healthcare system of the Autonomous Province of Trento, Northeast Italy. In total, 26 semi-structured interviews were conducted with 22 healthcare professionals. For triangulation purposes, observation and document analysis were also performed.

The findings of this study reveal that tensions are present between the macro-level discourses and the meso-level strategies around innovation, and the micro-level perceptions of employees’ creative engagement in innovation processes. Healthcare professionals’ creative efforts are not easily recognized and supported by top management, which in turn does not receive a framework of reference in policies acknowledging the importance of human skills and creativity in innovation processes.

That this is a single case study implies a limitation on the generalizability of its results, but the results may nevertheless be transferable to similar empirical contexts. Therefore, a multiple case study design would be preferable in future studies in order to study EDI strategies and policies across various types of organizations in the public sector. Moreover, apart from CDA, other theoretical and methodological lenses can be applied to investigate the interaction between top-down organizing and bottom-up responses to innovation.

This study contributes to the EDI literature by providing a more integrative understanding of EDI in the public sector, demonstrating the importance of scrutinizing the interactions between employees and top-level management.

Self-disgust appears to be a prominent feature in anorexia nervosa (AN), which might help explain why AN is often such a persistent disorder. Little is known about how this emotion can impact on recovering from this disorder. This study aims to develop our understanding of how people experience the emotion of self-disgust after physical recovery from AN.

Twelve female participants who reported previously having had a clinical diagnosis of AN but had physically recovered according to their EDE-Q scores took part in a semi-structured interview to explore their experiences of recovery and the role self-disgust played within this. Interpretative phenomenological analysis was used to explore the data.

Three themes were identified within the data to explain the experiences of self-disgust in those with AN: continued self-disgust following physical “Recovery”, multiple manifestations of self-disgust in recovery and increasing self-disgust in recovery as a driver for relapse.

Self-disgust was something each participant appeared to experience often, despite being physically recovered from AN. Disgust-based reactions to the self are enduring and highly resistant to change even whilst other aspects of the disorder become less potent. Self-disgust is multi-faceted and may trigger relapse as the signs of improvement and behaviours inherent in recovering were generally viewed as disgusting to the individuals.

Self-disgust is an emotion that continues to affect people with AN despite physical recovery. The recovery process itself is not linear and self-disgust is enduring and may cause those affected to relapse. Considering this emotion within therapeutic intervention may encourage those with AN to accept their recovered self.

The network capacity deployed to manage the busy hour (or peak-hour) traffic remains underused during the nonbusy (off-peak) hours. Transferring some traffic from peak-hour to off-peak hours is likely to improve the utilization of network resources during the off-peak hours. This paper aims to examine whether diverting traffic from peak-hour to off-peak hours is possible by adopting the differential pricing policy.

The peak-load pricing theory suggests that the policy of differential pricing is socially optimal when there is peak demand for a particular duration and then there is off-peak demand. In this study, hourly traffic data from both peak and off-peak periods were collected from the Indian telecom service provider, “Aircel.” The paper analyzed the disparity in traffic between peak and off-peak hours using the nonparametric Tukey’s test. An experiment was also conducted to analyze whether a significant shift in telecom traffic occurs from the peak to the off-peak period when a price discount is applied during the off-peak period.

Statistically significant differences were observed in network traffic between peak-hour and off-peak hours. The network utilization of the telecom service provider Aircel was notably lower, particularly during the off-peak hours. The experiment demonstrated a high degree of price sensitivity among telecom service subscribers. Telecom Regulatory Authority of India (TRAI) has not considered network utilization of telecom service providers as a key performance indicator. Based on the outcomes of the study, this paper recommends that TRAI should adopt a more proactive approach by encouraging telecom service providers to follow the policy of differential pricing to enhance utilization of their network capacity.

To the best of the authors’ knowledge, this is the first paper to explore the issue of pricing as a tool for bringing about more uniform movement of telecom traffic, thereby enhancing network utilization within India’s telecommunications sector.

This study aims to investigate the motivations behind the issuance of financial instruments with characteristics of equity (FICE), economic consequences associated with their issuance and accounting classifications based on a value-relevance approach.

Using a sample of 169 financial and nonfinancial firms from 10 jurisdictions that adopted International Financial Reporting Standards, the authors use a difference-in-differences econometric approach.

The findings reveal that FICE issuers are more leveraged companies with higher costs of equity and, in some cases, lower effective tax rates. This evidence corroborates the hypothesis that issuers of FICEs seek to increase their book values of equity (accounting treatment as equity) and, simultaneously, generate deductible expenses for tax purposes (tax treatment as liability).

This finding suggests that market participants do not treat these instruments as regular equity but rather as quasi-equity. The findings suggest that a binary classification of FICE as debt or equity may not be the accounting treatment that best represents the underlying economic substance of these contracts. Furthermore, this study reinforces the IASB indication regarding to increase the FICE disclosure to allow stakeholders to better understand the economic essence of these bonds.

This study assesses the economic outcomes and market evaluation of a specific type of FICE that has not been previously studied, which is similar to the examples provided by the IASB in their materials on the subject.