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Opportunity-driven entrepreneurship (ODEs) is a key to economic development. Consequently, the emigration of potential ODEs constitutes a barrier to the development of the country of origin. Thus, this study examines how the combined effect of subjective insecurity, corruption perception, subjective norm towards emigration, socioeconomic level and the entrepreneurial intention of potentially opportunity-driven university students can affect their propensity to emigrate.

A sample of students (N = 354) from the Technological University of the State of Zacatecas is surveyed, and a causal model based on the fuzzy set qualitative comparative analysis (fsQCA) configuration methodology is proposed.

The results suggest that future graduates are more likely to emigrate when their corruption and/or insecurity perceptions are high. In addition, the subjective norm is decisive when taking the decision to emigrate. Finally, in the specific cases of individuals with the highest entrepreneurial intentions as well, their perceptions of corruption and insecurity have a great influence.

This study addresses, from a cognitive point of view, the effect on ODEs of phenomena that are strongly prevalent in Mexico, such as citizen insecurity, corruption, poverty and the migratory tradition.

El emprendimiento por oportunidad es clave en el desarrollo económico de los territorios. De esta forma, la emigración de individuos potencialmente emprendedores por oportunidad constituye un freno al desarrollo del país de origen. Así, en esta investigación se estudia cómo el efecto combinado de la inseguridad subjetiva, la percepción de corrupción, la norma subjetiva hacia la emigración, el nivel socioeconómico y la intención emprendedora que presentan los estudiantes universitarios potencialmente emprendedores por oportunidad puede afectar a su propensión a emigrar.

Se emplea una muestra de alumnos (N = 354) de la Universidad Tecnológica del Estado de Zacatecas (UTZAC) y se plantea un modelo causal siguiendo la metodología configuracional fsQCA.

Los resultados sugieren que los futuros egresados presentan mayor propensión a emigrar cuando su percepción de corrupción y/o inseguridad son altas. De la misma manera, la norma subjetiva es determinante a la hora de tomar la decisión de emigrar. Finalmente, en el caso concreto de los individuos con mayor intención emprendedora también se aprecia una gran influencia de su percepción de corrupción y de inseguridad.

Este estudio aborda desde un punto de vista cognitivo el efecto sobre el emprendimiento por oportunidad de fenómenos muy presentes en México como son la inseguridad ciudadana, la corrupción, la tradición migratoria y la pobreza.

The purpose of this paper is to develop an overview of the phenomenon of corruption in Latin America and to propose a synthetic aggregate indicator to compress most of the statistical information available on corruption for Latin American countries.

The indicator of corruption has been obtained through factor analysis by applying the principal component methodology.

The authors have managed to obtain a single component that reproduces and synthesizes 86 per cent of all the information about corruption in Latin America gathered by prestigious institutions.

The authors are aware that their study is not free from limitations. The first limitation is associated with the impossibility of incorporating information related to the phenomenon of corruption from the indicator called Latinobarómetro, as the economies of Cuba and Haiti (included in this research) are not part of the sample analyzed by that indicator. Second, this study reproduces and synthesizes 86 per cent of all available information by prestigious institutions about corruption in Latin America, and although this percentage is significant, it does not constitute 100 per cent.

This study has created a new indicator that gathers methodologies to measure corruption in Latin American countries.

The purpose of this paper is to examine the external macro‐environmental forces along with the internal country‐specific attributes of Argentina as they influence entrepreneurship. The experiences with Argentina's financial crisis of 2001‐2002 have highlighted concerns as to whether the past prosperity can ever be regained. Entrepreneurial ability has received much attention in public discussions as a means to revitalize the lagging economy.

The popular strategic management tool of strengths, weaknesses, opportunities, threats (SWOT) analysis is used to group a number of current and emerging issues for the country. Their impact on entrepreneurship is then evaluated.

Argentina has numerous natural resources that can be developed into new businesses. The slow growth of new venture creation in Argentina can be attributed to the difficulties in obtaining capital financing as well as the new business start‐up licenses and procedures. Further limiting entrepreneurship is corruption, the lack of copyright protection, and difficulty hiring employees. However, the government of Argentina has implemented monetary changes to provide funds and other services for supporting new start‐up companies and a key strength of Argentina for entrepreneurship is the country's resources and products. Major opportunities exist in tourism and investments in the growing wine production industry. The major threat to new venture creation, however, is the current worldwide recession.

Research implications for applying SWOT analysis to a country are discussed. While this tool is largely focused on companies and their issues for strategy development, this paper discusses ways to use the methodology to include ranking or weighting variables in their importance to entrepreneurship. A larger sample of experts is suggested for future research along with surveys of industry leaders to refine the ordering of variables.

Implications for practitioners and policy makers within the country and areas for future research are discussed.

The paper adds value to the existing research about new venture creation and start‐ups in Argentina. In addition, the use of SWOT as a country‐analysis methodology is also extended.

This paper aims to investigate the extent of intellectual capital disclosure (ICD) through websites and social media in Spanish local government (SLG) and analyze the factors that explain their disclosure.

The study applies content analysis and regression techniques. The ICD is analyzed for Spanish municipalities with more than 100,000 inhabitants and provincial capitals over a period from January 2018 to February 2020.

Findings emphasize that the quantity of disclosed information on intellectual capital (IC) is in the low level, particularly with regard to human capital (HC). Furthermore, the results show that the information provided via social media mainly concerns the relational capital (RC). On the other hand, results obtained indicate that larger municipalities, with lower financial autonomy and whose citizens have a high income level use the online media (both websites and social media) more actively to disclose information about IC. Finally, municipalities led by women and with high level of citizens' education exert a positive influence in the ICD only on websites.

This paper makes a number of key contributions to the existing body of knowledge, focusing on ICD, a neglected area in the public sector accounting literature. It explores and identifies the supply-side and demand-side determinants of information affecting the ICD in local governments. The results of this research could be useful for policymakers, regulators and governments' managers to improve the online information addressing ICD issues.

This paper adopts an innovative perspective by investigating the use of alternative tools for ICD in local government context (websites and social media). To the best of the authors’ knowledge, this is the first study that focuses on investigating the determinants of online ICD in local governments.

The purpose of this study is to analyze the impact of the e-goverment on corruption in Mexico. Mexico, although it has fought corruption from different angles, continues to be among the most corrupt countries in the world. One possible tool to reduce corruption, or at least so-called bureaucratic corruption, is e-government. There are studies that confirm an inverse relationship between e-government and corruption; as e-government increases, corruption decreases. The purpose of this research is to analyze the impact of the development of e-government (electronic portals) on corruption.

To achieve the stated objective, the authors have used econometrics (clusters) as the main methodology to obtain a possible confirmation of such inverse relationship between e-government and corruption in the 32 states that make up the country, for the period 2015–2019.

In the states that make up the Republic of Mexico, as the development of e-government increases, the corruption variable does not decrease. There is no significant relationship between these two variables.

The relationship between the variables e-government and corruption has been extensively studied in previous articles. However, in Latin America, studies on the impact of e-government on corruption are scarce, and at the Mexican national level are almost nonexistent.

The purpose of this paper is to quantify to what extent the housing bubble in the early-to-mid 2000s in Spain exacerbated land planning corruption among Spain’s largest municipalities.

The authors exploit plausibly exogenous variation in housing prices induced by changes in local mortgage market conditions; namely, the rapid expansion of savings banks (Cajas de Ahorros). Accounting for electoral competition in the 2003–2007 and 2007–2009 electoral cycles among Spanish municipalities larger than 25,000 inhabitants, the authors estimate a positive relationship between housing prices and land planning corruption in municipalities with variation in savings bank establishments using instrumental variables techniques.

A 1% increase in housing prices leads to a 3.9% points increase in the probability of land planning corruption. Moreover, absolute majority governments (not needing other parties’ support) are more susceptible to the incidence of corruption than non-majority ones. Two policy implications to address corruption emerge: enhance electoral competition and increase scrutiny over land planning decisions in sparsely populated.

First empirical evidence of a formal link between the 2000s housing bubble in Spain and land planning corruption.

Based on the principles of stakeholder theory, the purpose of this paper is to explore the relationship between the information reported to stakeholders in corporate social responsibility (CSR) reports and companies’ CSR reputation (CSRR).

The paper implements two regression models to test how reporting to stakeholders influences the CSRR of 84 companies included in the Spanish “MercoEmpresas Responsables” reputation index.

The results demonstrate that greater global reporting intensity to stakeholders does not necessarily mean a better CSRR. Contrarily, the reporting-reputation link depends on the intensity of reporting to specific stakeholders such as investors, regulators and the media. The findings are explained largely by the institutional, political and business characteristics of Spain after the Great Recession of 2007-2008.

The evidence reported in this paper confirms stakeholder theory as an adequate framework to understand corporate reporting to stakeholders and its relationship with CSRR. The findings suggest that stakeholder salience (i.e. power, legitimacy and urgency) is a key concept for understanding the reporting-reputation link better in future research.

In the light of the findings, companies willing to use reporting to stakeholders as a tool to improve CSRR should establish regular mechanisms for monitoring stakeholder power, legitimacy and urgency, provide complete information to investors in their CSR reports and minimize the amount of detail provided to regulators and the media in their CSR reports.

There is still little empirical evidence concerning how the information to stakeholders contained in CSR reports influences the processes by which CSRR is built or destroyed. This paper contributes to the previous literature by describing how the global intensity of reporting to stakeholders and the intensity of reporting to different stakeholder groups relate to CSRR.