{"title":"The Relationship Between Satisfaction and Conventional and Alternative Characteristics of Organizations","authors":"R. Seifert, Rodrigo Alves Silva, Laira Gonçalves Adversi","doi":"10.15728/bbr.2021.1076.en","DOIUrl":"https://doi.org/10.15728/bbr.2021.1076.en","url":null,"abstract":"","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"49 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86737010","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Liberdade Econômica e Práticas ESG\u0000(Environmental, Social, Governance): uma Análise do Setor Financeiro nas Américas","authors":"Lucas Benedito Gomes Rocha Ferreira, Leonardo Köppe Malansk","doi":"10.15728/bbr.2021.1125.pt","DOIUrl":"https://doi.org/10.15728/bbr.2021.1125.pt","url":null,"abstract":"","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"50 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86128213","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Economic Freedom and Environmental, Social, Governance Practices: An Analysis of the Financial Sector in the Americas","authors":"Lucas Benedito Gomes Rocha Ferreira, Leonardo Köppe Malansk","doi":"10.15728/bbr.2021.1125.en","DOIUrl":"https://doi.org/10.15728/bbr.2021.1125.en","url":null,"abstract":"","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"38 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85740331","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Os Efeitos da Estratégia de Negócios e da Competição no Mercado de Produtos no Gerenciamento de Resultados Reais","authors":"Luiza Dazzi Braga, L. Louzada, C. Roma","doi":"10.15728/bbr.2022.1254.pt","DOIUrl":"https://doi.org/10.15728/bbr.2022.1254.pt","url":null,"abstract":"","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"92 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74627085","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research investigated the singular and combined effects of firm-level business strategy (BS) and industry-level market competition (MC) on real activities-based earnings management (REM). A composite strategy score based on Miles and Snow’s framework was used to empirically assess BS, while MC was measured through three distinct metrics, and REM was calculated based on Roychowdhury’s (2006) models of abnormal level of production, sales, and discretionary expenditures. Archival data from United Stated (U.S.) non-financial public listed firms in the period 1987-2020 was analyzed using Ordinary Least Squares (OLS) regressions, controlled for industry and year fixed effects. Findings suggested that firms following an innovation-oriented prospector strategy are associated with lower levels of REM than firms following an efficiency-oriented defender strategy. While MC alone did not have a significant effect on REM, the combined effect of BS and MC reveals that prospectors in more competitive markets engage less in REM activities, which confirms the relevance of competition in the relationship between BS and REM. This research contributes to earnings management literature by documenting that REM practices are affected not only by internal choices of resource allocation in accordance with a business strategy, but also by exogenous determinants of market competition.
{"title":"The Effects of Business Strategy and Product Market Competition on Real Earnings Management","authors":"Luiza Dazzi Braga, Luiza Louzada, Carolina Roma","doi":"10.15728/bbr.2022.1254.en","DOIUrl":"https://doi.org/10.15728/bbr.2022.1254.en","url":null,"abstract":"This research investigated the singular and combined effects of firm-level business strategy (BS) and industry-level market competition (MC) on real activities-based earnings management (REM). A composite strategy score based on Miles and Snow’s framework was used to empirically assess BS, while MC was measured through three distinct metrics, and REM was calculated based on Roychowdhury’s (2006) models of abnormal level of production, sales, and discretionary expenditures. Archival data from United Stated (U.S.) non-financial public listed firms in the period 1987-2020 was analyzed using Ordinary Least Squares (OLS) regressions, controlled for industry and year fixed effects. Findings suggested that firms following an innovation-oriented prospector strategy are associated with lower levels of REM than firms following an efficiency-oriented defender strategy. While MC alone did not have a significant effect on REM, the combined effect of BS and MC reveals that prospectors in more competitive markets engage less in REM activities, which confirms the relevance of competition in the relationship between BS and REM. This research contributes to earnings management literature by documenting that REM practices are affected not only by internal choices of resource allocation in accordance with a business strategy, but also by exogenous determinants of market competition.","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89482146","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Career shocks are extraordinary, unforeseen events that lead to individual reflections on personal and professional directions. The article aims to identify career shocks as drawn from narratives of 20 women, in corporate careers, who carried out transitions in their trajectories, and to understand how these shocks impact on the sustainability of careers in time. Focusing on female careers beyond motherhood, the interviewees had no children when they made the transition. The analysis revealed four shocks: Awareness on the finitude of life and resignification of trajectories, Focus on the balance between Work-Life after Harm to Physical and Mental Health, Transformative Experiences and Search for Sense, and the Covid-19 Pandemic’s impact on the working modes. These shocks boosted movements toward more sustainable trajectories, demonstrating that the subjective character of careers allows the positive valuation of experiences commonly considered negative. Career shocks, in addition to revealing opportunities, signaled restrictions in women’s career contexts.
{"title":"Resignifying the Unexpected: Career Shocks and its Impacts on the Trajectories of Executive Women","authors":"Anna Paula Visentini, C. Müller, A. Scheffer","doi":"10.15728/bbr.2021.1149.en","DOIUrl":"https://doi.org/10.15728/bbr.2021.1149.en","url":null,"abstract":"Career shocks are extraordinary, unforeseen events that lead to individual reflections on personal and professional directions. The article aims to identify career shocks as drawn from narratives of 20 women, in corporate careers, who carried out transitions in their trajectories, and to understand how these shocks impact on the sustainability of careers in time. Focusing on female careers beyond motherhood, the interviewees had no children when they made the transition. The analysis revealed four shocks: Awareness on the finitude of life and resignification of trajectories, Focus on the balance between Work-Life after Harm to Physical and Mental Health, Transformative Experiences and Search for Sense, and the Covid-19 Pandemic’s impact on the working modes. These shocks boosted movements toward more sustainable trajectories, demonstrating that the subjective character of careers allows the positive valuation of experiences commonly considered negative. Career shocks, in addition to revealing opportunities, signaled restrictions in women’s career contexts.","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"93 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87395217","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Ressignificando o Inesperado: Choques de Carreira nas Trajetórias de Mulheres Executivas","authors":"A. Visentini, Camila Vieira Müller, Angela Beatriz Busato Scheffer","doi":"10.15728/bbr.2021.1149.pt","DOIUrl":"https://doi.org/10.15728/bbr.2021.1149.pt","url":null,"abstract":"","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"82 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88977299","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Is time perception an idiosyncratic element in the internationalization process of technology-based firms (TBFs)? This question serves as the starting point to explore which factors influence international operations’ internationalization speed and longevity in TBFs. We gathered them into two groups based on the types of service provided and the characteristics of their clients. We analyzed these TBFs´ internationalization processes and the length of time they continued operating abroad, considering survival over time. Using a qualitative approach, we conducted a multiple case study of four internationalized TBFs from Brazil. Our findings suggest that the level of creativity required by clients impacts both the speed of internationalization and the longevity of international operations. Regarding longevity and survival, while TBFs serving creative sectors tend to adapt more easily to culturally similar markets and develop products more quickly, TBFs working traditional sectors tend to exploit local networks revealing exciting nuances about the time perception among TBFs
{"title":"Speed and longevity: Elements of the internationalization of technology-based firms","authors":"D. Floriani, S. Vasconcellos, Carine Leticia Morandi, Svante Andersson","doi":"10.15728/bbr.2021.1030.en","DOIUrl":"https://doi.org/10.15728/bbr.2021.1030.en","url":null,"abstract":"Is time perception an idiosyncratic element in the internationalization process of technology-based firms (TBFs)? This question serves as the starting point to explore which factors influence international operations’ internationalization speed and longevity in TBFs. We gathered them into two groups based on the types of service provided and the characteristics of their clients. We analyzed these TBFs´ internationalization processes and the length of time they continued operating abroad, considering survival over time. Using a qualitative approach, we conducted a multiple case study of four internationalized TBFs from Brazil. Our findings suggest that the level of creativity required by clients impacts both the speed of internationalization and the longevity of international operations. Regarding longevity and survival, while TBFs serving creative sectors tend to adapt more easily to culturally similar markets and develop products more quickly, TBFs working traditional sectors tend to exploit local networks revealing exciting nuances about the time perception among TBFs","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79256864","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Velocidade e Longevidade: Elementos da Internacionalização de Empresas de Base Tecnológica","authors":"D. Floriani, Sílvio Luís de Vasconcellos, Carine Leticia Morandi, Svante Andersson","doi":"10.15728/bbr.2021.1030.pt","DOIUrl":"https://doi.org/10.15728/bbr.2021.1030.pt","url":null,"abstract":"","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86536979","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"O Contágio da Crise do Subprime nos Índices Setoriais do Mercado Acionário Brasileiro: Uma Abordagem dos Modelos de Volatilidade Condicional Multivariado","authors":"Douglas Marcos Ferreira, Leonardo Bornacki de Mattos","doi":"10.15728/bbr.2021.1148.pt","DOIUrl":"https://doi.org/10.15728/bbr.2021.1148.pt","url":null,"abstract":"","PeriodicalId":37145,"journal":{"name":"Brazilian Business Review","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89690843","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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