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This paper aims to investigate the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS) and their impact on financial transparency, public sector accountability and economic performance across 173 jurisdictions from 2000 to 2022.

A robust quantitative approach using econometric panel data analysis with fixed- and random-effects models evaluates the effects of IFRS and IPSAS adoption. This study compares 69 adopting countries with 104 non-adopting or partially adopting nations, examining cross-country and temporal dynamics.

This paper provides compelling evidence that adopting IFRS and IPSAS significantly improves financial transparency and public sector accountability. Countries adopting these standards, mainly developed economies, experience increased foreign direct investment and improved sovereign credit ratings. The impact is more pronounced in nations with solid institutional frameworks while developing countries benefit from enhanced governance and reduced corruption, though to a lesser extent. These findings contribute to the literature by demonstrating how international accounting standards enhance governance quality and economic performance.

The study’s limitations include the availability and reliability of financial data in jurisdictions with weaker institutional systems. Future research should include longitudinal case studies and stakeholder analyses to explore the nuanced effects of IFRS and IPSAS adoption in different regions.

The results emphasise the need for tailored implementation strategies, especially for developing countries. Strengthening institutional frameworks, investing in capacity-building programmes and enhancing financial literacy are essential to maximising the benefits of IFRS and IPSAS adoption. Policymakers can leverage these standards to improve transparency, attract investment and promote economic stability.

By improving financial transparency and accountability, IFRS and IPSAS foster better governance, reduce corruption and promote more equitable resource distribution. These reforms have a particularly positive impact on developing countries, enhancing public trust, supporting social equity and encouraging sustainable economic development.

This paper provides a unique contribution to the discourse on global financial standards. It offers a comprehensive quantitative analysis of IFRS and IPSAS adoption over 23 years and valuable insights for policymakers and financial regulators seeking to strengthen governance and promote global economic integration.

The study aims to empirically examine the effect of board industry expertise on environmental, social and governance (ESG) strategy, and the mediating role of environmental innovation.

Using an unbalanced sample of 341 publicly traded Italian non-financial firms and data collected from multiple sources over the period 2017–2021, this study applies single-mediator models via ordinary least squares regressions.

Results indicate that directors’ industry expertise improves the corporate orientation toward sustainability strategy that is reflected in ESG objectives. This effect is partly mediated by a greater level of environmental innovation.

The article suggests regulators to promote eco-innovation-friendly investment initiatives due to their value in advancing corporate sustainability strategies.

The research fills a gap in the literature that has never explored the effect of board industry expertise on sustainability-related outcomes. Moreover, it advances the debate on the implications of board human capital by assessing its influence on ESG strategy and environmental innovation.

This study developed a theoretical model to test the relationship between digital capability and Industry 4.0 (I4.0) and its effect on innovation performance in small and medium-sized enterprises (SMEs).

The proposed theoretical model was evaluated using partial least-squares structural equation modeling and fuzzy-set qualitative comparative analysis. The data were obtained from a sample of 536 SMEs in Chile.

The proposed model presented two dimensions of digital capability: management and information and communication technologies (ICTs). Management models composed of enterprise resource planning and customer relationship management systems are essential for optimizing organizational management. Meanwhile, ICTs facilitate the smooth flow of information within an organization, leading to improved efficiency in production processes. I4.0 is encouraged by exposing SMEs to base technologies such as data analytics. These results confirm that I4.0 influences innovation performance.

SME managers should encourage the development of digital capabilities to transition toward I4.0, as this can make SMEs more competitive and innovative in changing and dynamic scenarios.

I4.0 adoption and the development of digital capabilities can directly affect employment and national economic growth.

Most studies focus on the organizational factors affecting SMEs’ I4.0 adoption. They do not, however, address the role played by current digital capability in I4.0 technology adoption and its effect on firms’ innovation performance.

Este estudio desarrolló un modelo teórico para probar la relación entre la capacidad digital y la Industria 4.0 (I4.0) y su efecto en el desempeño de la innovación en pequeñas y medianas empresas (PYME).

El modelo teórico propuesto se evaluó mediante el uso de modelos de ecuaciones estructurales de mínimos cuadrados parciales y análisis comparativo cualitativo de conjuntos difusos. Los datos se obtuvieron de una muestra de 536 pymes de Chile.

El modelo propuesto presenta dos dimensiones de la capacidad digital: la gestión y las tecnologías de la información y la comunicación (TIC). Los modelos de gestión compuestos por sistemas de planificación de recursos empresariales y de gestión de relaciones con los clientes son esenciales para optimizar la gestión organizacional. Por su parte, las TIC facilitan el flujo fluido de información dentro de una organización, lo que conduce a una mejora de la eficiencia en los procesos de producción. La I4.0 se fomenta exponiendo a las PYME a tecnologías de base como el análisis de datos. Estos resultados confirman que la I4.0 influye en el rendimiento de la innovación.

La mayoría de los estudios se centran en los factores organizativos que afectan a la adopción de la I4.0 por parte de las pymes, pero no abordan el papel que desempeña la capacidad digital actual en la adopción de la tecnología I4.0 y su efecto en el desempeño innovador de las empresas.

Los gestores de las PYMES deben incentivar el desarrollo de capacidades digitales para realizar la transición hacia la I4.0, ya que esto puede hacer que las PYMES sean más competitivas e innovadoras en escenarios cambiantes y dinámicos.

La adopción de la I4.0 y el desarrollo de capacidades digitales pueden afectar directamente al empleo y al crecimiento económico nacional.

This paper aims to the intricate relationship between digital influencers (DIs) and their followers, aiming to develop a comprehensive framework that explains how influence works in the digital world. It focuses on understanding the cultural aspects that shape these relationships in today’s global and digital marketplace.

This study employs a holistic methodology, intertwining historical, cultural and theoretical insights to decode the DI phenomenon. Applying a Grounded Theory approach, this paper coded articles into categories, developed abstract concepts and refined them through cycles of literature collection and analysis that allowed identifing gaps in the Influencer Marketing field. This comprehensive review and inductive analysis of globalization, mediated communication and digital interactions aim to unravel the intricacies of digital and virtual influence. This paper’s theoretical development advances propositions that dissect the facets influencing digital adoption, usage, interest and value perception, leading to a detailed model of digital influence grounded in both theory and real-world examples.

This research uncovers the significant impact DIs have, driven by global connections and the way we communicate in the digital age. Historical context situates DIs within the broader narrative of mediated persuasive communication. A preliminary typology of DIs and influence contexts forms the foundation for further exploration.

This study enhances the discussion around DIs by considering the influence of technology and culture together. It draws from the thoughts of leading thinkers on how technology connects us, providing a strong foundation for future studies.

As digital influence and the surrounding technology continue to change, it’s important to think critically about these trends. This research offers valuable insights for businesses looking to navigate the digital landscape effectively, helping them make better strategic decisions about their online presence.

This study breaks new ground by offering a detailed categorization of DIs and proposing a fresh way to understand their role. It links important ideas from the past about persuasion through media to the current state of digital influence, offering insights into how digital trends might affect communication strategies.

In January 2021, Spanish paid parental leave for fathers was fully equated with that for mothers. Is this facilitating working fathers developing an identity of caring fathers?

We conducted qualitative research based on 31 interviews with heterosexual fathers residing in Spain, who had a child from January 1, 2021 onwards, who cohabited with the baby’s mother, and who were salaried. We also added two mothers with the same characteristics and seven human resources managers from large companies.

There has been a rapid acceptance and normalization of the use of these new equalized leaves. For many fathers this has been accompanied by the experience of a greater sense of “being legitimized” to engage in caregiving. The intensity of this process could be subject to two opposing forces. One in favor, especially when fathers care alone for as long as possible; and one against, when fathers assume the role of the mother’s helper and when the support of significant and relevant others is lacking in several domains, including the work place.

Whether this ambivalence is resolved in favor of advancement could depend on how successful public policy is. Reforms of parental leave systems should encourage men to take on single-handed care, and companies should be encouraged to become more aware of the need for co-responsibility between fathers and mothers in childcare.

Spain now has one of the most gender-equal parental leave systems in the world. It is important to know what meaning new fathers are giving to this advance and to what extent this is facilitating the emergence of a caregiving masculinity.