Pub Date : 2020-07-06DOI: 10.4013/base.2020.172.01
Bruna Carolina Pospichil, Cristiane Froehlich, Cristine Hermann Nodari, Serje Schmidt, Raquel Engelman Machado
The objective of this research is to identify the contribution of dynamic capabilities to promote sustainability in companies located in the regions of Vale do Sinos and Paranhana, in the state Rio Grande do Sul, Brazil. The study is an exploratory and qualitative research through a study of multiple cases. The primary and secondary data collected were analyzed using qualitative content analysis. It was found that dynamic capabilities can be addressed through the six subcapacities of Day and Schoemaker (2016) and operationalized by elements presented by Teece, Pisano and Shuen (1997) and Teece (2007, 2014) as trajectory, position and organizational processes. Sustainability practices performed by the investigated companies were identified and they relate to each one of the six sub-capabilities. The companies operate directly with the three pillars of sustainability by performing actions in order to reach each one of them and maximise its sustainability results. By exposing the context, the vision of the future, training and self-responsibility are characterized in an exploratory and constructive way for the process of development of sustainability.
{"title":"The Contribution of the Dynamic Capabilities to Promote Sustainability in Industrial and Service Companies","authors":"Bruna Carolina Pospichil, Cristiane Froehlich, Cristine Hermann Nodari, Serje Schmidt, Raquel Engelman Machado","doi":"10.4013/base.2020.172.01","DOIUrl":"https://doi.org/10.4013/base.2020.172.01","url":null,"abstract":"The objective of this research is to identify the contribution of dynamic capabilities to promote sustainability in companies located in the regions of Vale do Sinos and Paranhana, in the state Rio Grande do Sul, Brazil. The study is an exploratory and qualitative research through a study of multiple cases. The primary and secondary data collected were analyzed using qualitative content analysis. It was found that dynamic capabilities can be addressed through the six subcapacities of Day and Schoemaker (2016) and operationalized by elements presented by Teece, Pisano and Shuen (1997) and Teece (2007, 2014) as trajectory, position and organizational processes. Sustainability practices performed by the investigated companies were identified and they relate to each one of the six sub-capabilities. The companies operate directly with the three pillars of sustainability by performing actions in order to reach each one of them and maximise its sustainability results. By exposing the context, the vision of the future, training and self-responsibility are characterized in an exploratory and constructive way for the process of development of sustainability.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":"17 1","pages":"180-210"},"PeriodicalIF":0.7,"publicationDate":"2020-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41901622","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"农林科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-07-06DOI: 10.4013/base.2020.172.04
Carlos André Marinho Vieira, Mariana Câmara Gomes e Silva, Rafaela Rodrigues Da Silva, Débora Bezerra Florêncio
The aim of this paper is to study the influence of banking complexity on earnings volatility and bankruptcy risk of banking holding companies. Although banking complexity is seen as a danger to the financial system, empirical evidence name many benefits of complexity, including lower risk, lower sensitivity to systemic shocks and a raise in profitability. We employed two main proxies to measure complexity. The first proxy was based on revenue diversification and the second proxy added ubiquity dimension of bank revenues. Our sample contains banking holding companies from Brazil between 1994 to 2015. The main results suggest that diversification and complexity are not related to earnings volatility and bankruptcy risk. On the other hand, we found out that bank size moderates the relation between complexity and risk. It suggests that the ubiquity, as the theoretical difference between diversification and complexity, is an important piece of the puzzle that try to explain what drives banking risk.
{"title":"Complexidade e Risco dos Conglomerados Financeiros Operantes no Brasil","authors":"Carlos André Marinho Vieira, Mariana Câmara Gomes e Silva, Rafaela Rodrigues Da Silva, Débora Bezerra Florêncio","doi":"10.4013/base.2020.172.04","DOIUrl":"https://doi.org/10.4013/base.2020.172.04","url":null,"abstract":"The aim of this paper is to study the influence of banking complexity on earnings volatility and bankruptcy risk of banking holding companies. Although banking complexity is seen as a danger to the financial system, empirical evidence name many benefits of complexity, including lower risk, lower sensitivity to systemic shocks and a raise in profitability. We employed two main proxies to measure complexity. The first proxy was based on revenue diversification and the second proxy added ubiquity dimension of bank revenues. Our sample contains banking holding companies from Brazil between 1994 to 2015. The main results suggest that diversification and complexity are not related to earnings volatility and bankruptcy risk. On the other hand, we found out that bank size moderates the relation between complexity and risk. It suggests that the ubiquity, as the theoretical difference between diversification and complexity, is an important piece of the puzzle that try to explain what drives banking risk.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":"28 13 1","pages":""},"PeriodicalIF":0.7,"publicationDate":"2020-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70252418","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"农林科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-07-06DOI: 10.4013/base.2020.172.05
Ieda Margarete Oro, Carlos Eduardo Facin Lavarda
{"title":"Uso dos Sistemas de Controle Gerencial no Equilíbrio da Tensão Dinâmica na Implementação de Estratégias de Inovação em Empresa Familiar","authors":"Ieda Margarete Oro, Carlos Eduardo Facin Lavarda","doi":"10.4013/base.2020.172.05","DOIUrl":"https://doi.org/10.4013/base.2020.172.05","url":null,"abstract":"","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":"1 1","pages":""},"PeriodicalIF":0.7,"publicationDate":"2020-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70252494","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"农林科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-07-06DOI: 10.4013/base.2020.172.06
A. Savelli, Moisés Ari Zilber, W. T. Nakamura
{"title":"A Influência da Adesão à Câmara de Arbitragem na Criação de Valor das Empresas","authors":"A. Savelli, Moisés Ari Zilber, W. T. Nakamura","doi":"10.4013/base.2020.172.06","DOIUrl":"https://doi.org/10.4013/base.2020.172.06","url":null,"abstract":"","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":" ","pages":""},"PeriodicalIF":0.7,"publicationDate":"2020-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48047832","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"农林科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-07-06DOI: 10.4013/base.2020.172.02
Luciana Orozco de Gouveia, M. Ferreira, H. Ramos
We examine how the target country’s institutional image and home-host institutional and geographic distance influence the acquirer firms’ hiring financial advisors in cross-border acquisitions (CBAs) in the BRICS. Specifically, we scrutinize whether the acquirer hires financial advisor in the acquirer firm’s country, the target country or a global advisor. We argue that the acquirer is more likely to hire a financial advisor the poorer the institutional image of the target country and the greater the home-host institutional and geographic distance. Using longitudinal data on 642 cross-border acquisitions during 2013-2017 in the BRICS – Brazil, Russia, China, India and South Africa, we empirically test the hypotheses. The findings have important implications for scholars, policymakers and managers. Our results confirm that: acquirer firms are more likely to hire a financial advisor in the acquirer’s country to advise a cross-border acquisition the greater the institutional distance between the countries. And, that acquirer firms are more likely to hire a global financial advisor to advise a cross-border acquisition the greater the geographic distance between the countries.
{"title":"How Hiring Financial Advisors in Cross-Border Acquisitions in The BRICS is Driven by The Target Country Institutional Image and Home-Target Distance","authors":"Luciana Orozco de Gouveia, M. Ferreira, H. Ramos","doi":"10.4013/base.2020.172.02","DOIUrl":"https://doi.org/10.4013/base.2020.172.02","url":null,"abstract":"We examine how the target country’s institutional image and home-host institutional and geographic distance influence the acquirer firms’ hiring financial advisors in cross-border acquisitions (CBAs) in the BRICS. Specifically, we scrutinize whether the acquirer hires financial advisor in the acquirer firm’s country, the target country or a global advisor. We argue that the acquirer is more likely to hire a financial advisor the poorer the institutional image of the target country and the greater the home-host institutional and geographic distance. Using longitudinal data on 642 cross-border acquisitions during 2013-2017 in the BRICS – Brazil, Russia, China, India and South Africa, we empirically test the hypotheses. The findings have important implications for scholars, policymakers and managers. Our results confirm that: acquirer firms are more likely to hire a financial advisor in the acquirer’s country to advise a cross-border acquisition the greater the institutional distance between the countries. And, that acquirer firms are more likely to hire a global financial advisor to advise a cross-border acquisition the greater the geographic distance between the countries.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":"17 1","pages":"211-244"},"PeriodicalIF":0.7,"publicationDate":"2020-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41343405","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"农林科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-03-31DOI: 10.4013/base.2020.171.04
Francisco Martins Loenert, Ricardo Luiz Menezes Da Silva
Prezando pela qualidade da informação contábil, a OCPC 04 deu nova interpretação à ICPC 02 (IFRIC 15), a qual harmonizou as normas internacionais com as características locais das incorporadoras brasileiras. Neste contexto, o presente trabalho tem como objetivo observar e analisar o conservadorismo condicional das incorporadoras de capital aberto no Brasil. Devido à dimensão e persistência das apropriações contábeis, atreladas ao longo ciclo operacional, foi estabelecida a hipótese de um maior nível de conservadorismo das incorporadoras em relação ao mercado. Desta forma, dois modelos foram utilizados: i) o Modelo Original de reconhecimento de perdas segundo Basu (1997); e ii) o Modelo Adaptado, derivado do Modelo Original, que evidencia apenas o conservadorismo das incorporadoras. O resultado da aplicação destes modelos indicou conservadorismo condicional superior para as incorporadoras, ou seja, as incorporadas reconhecem mais tempestivamente suas perdas que outros setores do mercado. Concluiu-se que diversas particularidades do setor podem justificar este resultado, tais como suas características operacionais, o método de reconhecimento de receita, o contexto do Novo Mercado, e as políticas de revisão de custos orçados.
{"title":"O conservadorismo condicional nas demonstrações financeiras das incorporações de capital aberto no Brasil","authors":"Francisco Martins Loenert, Ricardo Luiz Menezes Da Silva","doi":"10.4013/base.2020.171.04","DOIUrl":"https://doi.org/10.4013/base.2020.171.04","url":null,"abstract":"Prezando pela qualidade da informação contábil, a OCPC 04 deu nova interpretação à ICPC 02 (IFRIC 15), a qual harmonizou as normas internacionais com as características locais das incorporadoras brasileiras. Neste contexto, o presente trabalho tem como objetivo observar e analisar o conservadorismo condicional das incorporadoras de capital aberto no Brasil. Devido à dimensão e persistência das apropriações contábeis, atreladas ao longo ciclo operacional, foi estabelecida a hipótese de um maior nível de conservadorismo das incorporadoras em relação ao mercado. Desta forma, dois modelos foram utilizados: i) o Modelo Original de reconhecimento de perdas segundo Basu (1997); e ii) o Modelo Adaptado, derivado do Modelo Original, que evidencia apenas o conservadorismo das incorporadoras. O resultado da aplicação destes modelos indicou conservadorismo condicional superior para as incorporadoras, ou seja, as incorporadas reconhecem mais tempestivamente suas perdas que outros setores do mercado. Concluiu-se que diversas particularidades do setor podem justificar este resultado, tais como suas características operacionais, o método de reconhecimento de receita, o contexto do Novo Mercado, e as políticas de revisão de custos orçados.","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":"1 1","pages":""},"PeriodicalIF":0.7,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70252437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"农林科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-03-31DOI: 10.4013/base.2020.171.02
V. Pires, G. Fedato, Guilherme Trez
{"title":"Investimento em Recursos Intangíveis de Relacionamento e o Desempenho no Setor do Agronegócio: Análise do Caso JBS-Friboi","authors":"V. Pires, G. Fedato, Guilherme Trez","doi":"10.4013/base.2020.171.02","DOIUrl":"https://doi.org/10.4013/base.2020.171.02","url":null,"abstract":"","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":"17 1","pages":""},"PeriodicalIF":0.7,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41291876","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"农林科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-03-31DOI: 10.4013/base.2020.171.06
Júlia Peres Tortoli, Anelise Krauspenhar Pinto Figari, Marcelo Augusto Ambrozini, M. Moraes
{"title":"Gastos com P&D e a Expectativa de Geração de Balor nas Firmas Brasileiras","authors":"Júlia Peres Tortoli, Anelise Krauspenhar Pinto Figari, Marcelo Augusto Ambrozini, M. Moraes","doi":"10.4013/base.2020.171.06","DOIUrl":"https://doi.org/10.4013/base.2020.171.06","url":null,"abstract":"","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":"1 1","pages":""},"PeriodicalIF":0.7,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70252128","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"农林科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-03-31DOI: 10.4013/base.2020.171.05
Alan Diógenes Góis, Paulo Henrique Nobre Parente
{"title":"Gerenciamento de resultados por mudança de classificação e governança corporativa no Brasil","authors":"Alan Diógenes Góis, Paulo Henrique Nobre Parente","doi":"10.4013/base.2020.171.05","DOIUrl":"https://doi.org/10.4013/base.2020.171.05","url":null,"abstract":"","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":"35 1","pages":""},"PeriodicalIF":0.7,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70252492","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"农林科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-03-31DOI: 10.4013/base.2020.171.01
G. Rossato, D. Floriani, Mohamed Amal
{"title":"Permanência no Exterior e Renovação Estratégica de uma Born Global Digital de Mercado Emergente: um Estudo de Caso","authors":"G. Rossato, D. Floriani, Mohamed Amal","doi":"10.4013/base.2020.171.01","DOIUrl":"https://doi.org/10.4013/base.2020.171.01","url":null,"abstract":"","PeriodicalId":55356,"journal":{"name":"Biotechnologie Agronomie Societe et Environnement","volume":"1 1","pages":""},"PeriodicalIF":0.7,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70251676","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"农林科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：