This study examines linkages between information and communication technology (ICT) dynamics, inequality and poverty in order to establish critical masses of poverty and inequality that should not be exceeded in order for ICT dynamics to promote gender inclusive education in 57 developing countries for the period 2012-2016. Poverty is measured with the poverty headcount ratio at national poverty lines (% of the population) while inequality is proxied by the Gini coefficient, the Atkinson index and the Palma ratio. The ICT dynamics are measured with 'internet access in school', 'virtual social network', 'personal computers' 'mobile phone penetration', 'internet penetration' and 'fixed broadband subscriptions'. The empirical evidence is based on interactive Generalized Method of Moments estimators from which thresholds are computed contingent on the validity of tested hypotheses. First, the Gini coefficient should not exceed 0.5618 in order for 'internet access in school' to positively affect inclusive education. Second, the poverty headcount ratio at national poverty lines (% of the population) should remain below 33.6842% in order for 'internet access in school' to favorably influence inclusive education. Third, the Palma ratio should not exceed 3.3766 in order for internet penetration to favorably affect inclusive education. Fourth, for personal computers to increase inclusive education, the Gini coefficient, Palma ratio and poverty headcount (% of the population) should not exceed 0.4781, 3.5294 and 17.7272, respectively. The study confirms the significant role technological deepening plays in advancing inclusive education by means of policies that reduce poverty and income inequality, with potentially wider applicability to other developing economies. The study has provided poverty and inequality levels that should not be exceeded in order for personal computers, internet penetration and 'internet access in school' to promote gender inclusive education.

Purpose The purpose of this paper is to focus on the moderating effect of mandatory International Financial Reporting Standards (IFRS) adoption on the relationship between chief executive officer (CEO) experience/education and earnings management in European companies. Design/methodology/approach Data from a sample of 302 European firms listed on Stoxx Europe 600 index and 596 CEOs from 2000 to 2014 are used to test the moderation model using moderation regression analysis. Findings Evidence reveals that CEO’s accounting-based attributes are negatively associated with accruals-based earnings management and positively associated with real earnings management (REM). Further, mandatory IFRS adoption significantly moderates the impact of CEO’s accounting-based traits on earnings-management activities. Research limitations/implications A small number of European firms were studied and, given the long study period, many firms with missing data were eliminated. To avoid a small sample size, countries with few observations were included, which leads to an uneven distribution between observations per country. Practical implications Findings from this paper can help: European firms to consider demographic traits when recruiting or promoting executives; the IASB to improve enforcement mechanisms and make IFRS implementation mandatory; and audit committees to effectively monitor REM. Originality/value This study is unique in providing European evidence for the moderating effect of mandatory IFRS adoption on the relationship between CEOs’ accounting experience/education and earnings management activities. This paper is also relevant as it addresses the effectiveness and efficiency of accounting literates.

Purpose Open Source software companies (OSSCs) are confronted with institutional pressures from Open Source software (OSS) communities. They must find an acceptable balance between the expectations of these communities and their own business model. However, there are still few studies that try to analyse the OSSC business models. The purpose of this paper is to highlight OSSC typical business models by using rich empirical data. Design/methodology/approach The methodology is based on a combination of quantitative analysis of a sample of 66 OSSCs and qualitative analysis of three typical situations resulting from that sample. Findings The quantitative study enables the authors to highlight three typical business models. The in-depth study of three typical cases enables the authors to specify these OSSC business models. The authors can distinguish four key dimensions: the relationship developed with the OSS communities, the strategic manoeuvres made, the key resources and competitive positioning. Research limitations/implications The results indicate that it is possible for firms to accommodate both profit and non-profit logics using different strategic manoeuvres to position themselves with regard to the Open Source institutional environment. Such accommodation requires the development of key resources and the adoption of suitable competitive positioning. Practical implications This study allows the authors to highlight two main practical contributions for OSSCs’ directors. First, the different manoeuvres identified may help them to ensure coherence between their strategic choices and the business model chosen. Second, the results can help OSSC founders identify value creation mechanisms more clearly by analysing four key variables. Originality/value This paper provides new insight about OSSCs business models. It aggregates four dimensions that provide a more “fine-grained” analysis of business models, while other studies often emphasise one dimension (usually the regime of appropriability).

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