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The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.

Humanized digital solutions that provide better access, understanding and use of health services enable better decisions and better patient’s experience focused on humanization of care. This translates into better health literacy in the digital area.

Currently health care is inseparable from digital health, and this evidence was highlighted during the COVID-19 pandemic. For this analysis, a cross-sectional study was carried out, with 335 valid answers in a quantitative and qualitative research to evaluate the opinion of the respondents regarding their digital health use and the means used, as well as the perception of emotions generated before and during the pandemic. A qualitative content analysis was also performed on the open question about the future of health.

The results showed a humanization in digital is essential and that it is necessary to prioritize the human relationship and find the meaning of space, communication and proximity of health face-to-face, respecting as differences.

This chapter will also propose the presentation of challenges and results from the application of health literacy on patient empowerment in the health system, based on humanized digital solutions.

This paper investigates market-wide herding behavior among investors in the stock markets of Brazil, Chile, Colombia and Mexico from January 2013 to December 2022.

We analyze a survivor-bias-free dataset of daily stock returns, employing a measure reflecting the cross-sectional deviation of stock returns relative to market consensus.

Significant anti-herding is observed in Brazil and Mexico, while Chile and Colombia show results consistent with rational asset pricing models. The COVID-19 pandemic generally intensifies anti-herding trends. Additionally, significant asymmetries in herding/anti-herding effects are noted during different market trends and volatility levels. Furthermore, we identify the drivers of this phenomenon, revealing that extreme crude oil price movements are associated with more pronounced anti-herding, and herding/anti-herding effects appear synchronized across all four markets.

Our findings regarding synchronization in herding dynamics suggest challenges in realizing the desired benefits of international diversification in the region.

The significant cross-country effects indicate that herding dynamics may play a crucial role in precipitating regional financial crises.

For the first time, we examine various features of herding behavior in the sample markets, including the impact of the COVID-19 pandemic, psychological and economic drivers of the phenomenon and synchronization in herding dynamics among the four markets.

Este artículo investiga el comportamiento de manada entre inversores en los mercados bursátiles de Brasil, Chile, Colombia y México desde enero de 2013 hasta diciembre de 2022.

Analizamos datos libres de sesgo de supervivencia de rendimientos diarios de acciones, empleando una medida que refleja la desviación transversal de los rendimientos de las acciones con respecto al consenso del mercado.

Se observa un comportamiento de anti-manada significativo en Brasil y México, mientras que en Chile y Colombia se encuentran resultados consistentes con modelos racionales de valoración de activos. La pandemia de COVID-19 generalmente intensifica las tendencias de comportamiento de anti-manada. Se notan asimetrías significativas en el comportamiento de anti-manada durante diferentes tendencias de mercado y niveles de volatilidad. Además, los movimientos extremos en los precios del petróleo tienden a estar asociados con un comportamiento anti-manada más pronunciado, y los efectos parecen estar sincronizados en los cuatro mercados.

Nuestros hallazgos con respecto a la sincronización en la dinámica de manada sugieren desafíos para realizar los beneficios de la diversificación internacional en los mercados de la región.

Los efectos cruzados entre países indican que la dinámica de manada puede desempeñar un papel crucial en la precipitación de crisis financieras regionales.

Por primera vez, examinamos diversas características del comportamiento de manada en los mercados de muestra, incluido el impacto de la pandemia de COVID-19, los impulsores psicológicos y económicos del fenómeno, y la sincronización en la dinámica de manada entre los cuatro mercados.

This paper aims to propose a robust kinematic controller based on sliding mode theory designed to solve the trajectory tracking problem and also the formation control using the leader–follower strategy for nonholonomic differential-drive wheeled mobile robots with a PD dynamic controller.

To deal with classical sliding mode control shortcomings, such as the chattering and the requirement of a priori knowledge of the limits of the effects of disturbances, an immune regulation mechanism-inspired approach is proposed to adjust the control effort magnitude adaptively. A simple fuzzy boundary layer method and an adaptation law for the immune portion gain online adjustment are also considered. An obstacle avoidance reactive strategy is proposed for the leader robot, given the importance of the leader in the formation control structure.

To verify the adaptability of the controller, obstacles are distributed along the reference trajectory, and the simulation and experimental results show the effectiveness of the proposed controller, which was capable of generating control signals avoiding chattering, compensating for disturbances and avoiding the obstacles.

The proposed design stands out for the ability to adapt in a case involving obstacle avoidance, trajectory tracking and leader–follower formation control by nonholonomic robots under the incidence of uncertainties and disturbances and also considering that the immune-based control provided chattering mitigation by adjusting the magnitude of the control effort, with adaptability improved by a simple integral-type adaptive law derived by Lyapunov stability analysis.