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There is little to no empirical research on the phenomenon of ways in which the racism of whiteness transpires within the faculties and classrooms of US-based ALA-accredited library and information science (LIS) education programs. We do have scholars publishing meaningful work exploring diversity-equity-inclusion topics and initiatives to evolve the LIS discourse on these issues (Honma, 2005; Chancellor, 2019; De LaRosa et al., 2021; Gibson, 2019; Mehra et al., 2023; Colón-Aguirre et al., 2022; Hands, 2022). This research substantiates the conceptual research that exists by empirically exposing the ways in which the racism of whiteness functions at the interpersonal level of work culture in LIS programs (i.e. the academy) in the US.

Adapting Baima and Sude’s (2020) modified Delphi Method, a focus group of 13 BIPOC (Black, Indigenous, and People of Color) library and information science faculty members in the United States were recruited to participate in a one-time 60-min virtual Zoom session. Participants were engaged in three iterative rounds of reflective inquiry to reach a consensus of experience. The study design was embedded with critical race theory-based (CRT) ethnographic methods such as testimony (counterstorytelling), collective affirmation (shared narratives), and silence.

BIPOC LIS faculty (tenure-track and tenured) have similar ideas about whiteness and how it is operationalized as micro- and macro-aggressions in the LIS academic workplace, most significantly inside the classroom. The experience of whiteness was prevalent among all study participants in two areas: workplace meetings with faculty colleagues and classroom sessions (face-to-face and online) with students.

The findings offer empirical evidence to support the prolific conceptual literature in LIS discourse concerning ways in which critical race theory (CRT) interrogates LIS’s socio-professional injustices and inequities (e.g. Gibson et al., 2018; Stauffer, 2020; Leung and Lopez-McKnight, 2021; Jennings and Kinzer, 2022; Snow and Dunbar, 2022). There remains a dearth of empirical research that reports how whiteness is reproduced in the practices, knowledge, and resources that make up the ethos of the LIS faculty meeting and classroom. Documenting the testimonies of BIPOC LIS faculty solidifies the existence of whiteness as a toxic reality in the LIS academy.

Intentions are central to entrepreneurial thinking and thus entrepreneurial action yet we have not explored the different pathways of how intent evolves. How does an easily assessed measure of cognitive style influence how entrepreneurs develop their intentions?

We examine how cognitive style interacts with entrepreneurial intentions testing the model separately with subjects scoring as Intuitives or Analytics on cognitive style, plus nationality and gender as covariates with entrepreneurial intensity as a prospective moderator, using 528 university students from Norway, Russia and Finland.

Cognitive style does moderate the intentions model. For intuitives, country influenced social norms and entrepreneurial intensity proved a moderator. For analytics, neither perceived desirability, country, nor entrepreneurial intensity were significant.

We will replicate these findings in different samples, especially non-WEIRD settings. It will also be useful to test alternate measures of cognitive style and other likely moderators.

We offer diagnostics for educators and ecosystem actors given that our findings suggest intriguing differences in the entrepreneurial mindset.

Understanding multiple pathways exist to entrepreneurial intent and thus action helps policymakers and entrepreneurial champions better able to help nurture entrepreneurs and thus entrepreneurship in their communities.

Cognitive style has dramatic effects on the specification of the formal intentions model arguing for multiple pathways to entrepreneurial intent. For example, two entrepreneurs might arrive at the same intention but through very different processes because they differ in cognitive style.

This paper aims to examine the association between perceived firm risk and two reporting mechanisms: risk disclosure and earnings smoothing in the UK context.

This study juxtaposes three competing views, the “null”, the “divergence” and the “convergence” hypotheses, and empirically investigates whether risk disclosure and earnings smoothing affect firm perceived risk for a sample of large UK firms with rich and poor information environments. This study also uses the global financial crisis as an external shock on overall risk in the economy to investigate when and how managers use these two reporting mechanisms to shape the firm perceived risk.

This paper documents that risk disclosures have no significant effect on investors’ risk perceptions, consistent with risk disclosures containing boilerplate and generic statements about firm risk. This paper also finds that earnings smoothing reduces investors’ risk perceptions, reflecting investors’ interpretations about future firm performance. Additional tests reveal that earnings smoothing is not associated with perceived firm risk for firms with rich information environments and expanded risk disclosures. Furthermore, reporting smooth earnings decreases perceived firm risk following the global financial crisis. These findings are robust to alternative specifications and measures of earnings smoothing as well as post-filing perceived firm risk.

This study does not distinguish between the garbling role and the informational role of earnings smoothing. The risk disclosure measurement used in this study, developed based on UK annual reports, may limit the generalizability of findings to other countries.

The findings suggest that managers should revise their risk disclosure strategies to provide in-depth details on firm risk. Investors might require information and thorough assessment to evaluate investment risks when firms provide generic risk disclosures and smoothed earnings by consulting sources like financial intermediaries. Regulators should keep an eye on firms reporting boilerplate risk disclosures and on how smoothing earnings impacts the firm perceived risk following economic turmoil, to guide interventions that promote market stability.

The findings provide new insights into when and how managers use their financial reporting discretion to make firms appear less risky and, therefore, influence investors’ risk perceptions.