排序方式: 共有68条查询结果,搜索用时 31 毫秒
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Bernardes Patrícia Ekel Petr Iakovlevitch Rezende Sérgio Fernando Loureiro Pereira Júnior Joel Gomes dos Santos Angélica Cidália Gouveia da Costa Maurício Andrade Rodrigues Carvalhais Rafael Lopes Libório Matheus Pereira 《Quality and Quantity》2022,56(4):2233-2252
Quality & Quantity - The World Bank's Ease of Doing Business Index (EDBI) has been widely used in analyzes of attracting investments and formulating public policies. Despite its importance... 相似文献
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Luis Filipe Lages Graça Silva Chris Styles Zulema Lopes Pereira 《International Business Review》2009,18(4):344-356
The interdependence between varying participants in exporting networks that has resulted from processes of globalization magnifies the inadequacies of using single-item measures and internally oriented perspectives to assess export performance. In order to overcome these concerns, we developed a network export performance (NEP) scale using as a basis network theory, a diversity of network-oriented indicators and different types of respondents. The final multi-dimensional NEP Scale includes 25 items grouped into five dimensions: (a) overall export venture performance, (b) relationship performance with the importer versus competitors, (c) relationship performance with the supplier, (d) product quality performance of the supplier, and (e) importer's satisfaction with the quality of the supplied product. Findings reveal that the flow of communication and interaction within exporting networks is positively and significantly associated with all of the five dimensions of the NEP Scale. Discussion centers on implications of this scale to network theory, international business, and to the managerial development of exporting strategies. The article closes with directions for future research. 相似文献
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Using a sample of Brazilian listed firms for the period 1998–2004 we find evidence that revaluations of fixed assets are negatively related to future firm performance, prices and returns. We also find that the decision to revalue is negatively associated with scores on a Brazilian Corporate Governance Index (BCGI) and positively associated with indebtedness and illiquidity. Our results suggest that revaluations of fixed assets in Brazil are not designed to convey information to external users of financial statements but rather to improve equity positions – opportunistic motivations. Our evidence also corroborates the idea that firms that adopt superior voluntary governance arrangements are less likely to engage in actions designed to manipulate their financial statements. These results lend support to the recent amendment to the Company law which eliminated the revaluation option for Brazilian firms despite the current process of IFRS convergence. 相似文献
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In this paper it is examined whether firms following International Financial Reporting Standards (IFRS) exhibit higher accounting quality. While IFRS are supposed to improve international comparisons by harmonisation and definition of strong principles, Ball (2006) and Nobes (2006) were concerned about differences in the application of IFRS cross-countries and firms. Barth, Landsman & Lang (2008) stated that the flexibility of principles- based International Accounting Standards (IAS) could create incentives for firms to manage earnings. This paper contributes to analyse the impact of IFRS on accounting quality for European firms. The findings show that for firms in the European Union (EU) IFRS produce a negative effect on accounting quality that continues after 2005, when IFRS becomes mandatory. By contrast, for European firms which are not EU members the IFRS adoption increases accounting quality. These results support the concerns about IFRS application and flexibility and indicate that accounting quality does not improve just because the adoption of IFRS is mandatory. 相似文献
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Obregon Sandra Leonara Lopes Luis Felipe Dias Kaczam Fabiola da Veiga Claudimar Pereira da Silva Wesley Vieira 《Journal of Business Ethics》2022,179(2):573-595
Journal of Business Ethics - This article presents the results of a systematic literature review (SLR) on religiosity and spirituality, particularly in the work context. We aimed to verify the... 相似文献
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Ana Beatriz Lopes de Sousa Jabbour Diego Vazquez‐Brust Charbel Jos Chiappetta Jabbour Daniela Andriani Ribeiro 《Business Strategy and the Environment》2020,29(3):1362-1386
This article investigates how organizations deal with drivers and barriers to the adoption of low‐carbon operational (LCO) practices and, accordingly, we propose a framework for relationships with stakeholders to guide organizations in orchestrating stakeholders, resources and capabilities to meet the challenges and opportunities arising from climate change. Data was collected through interviews with experts working within companies participating in the Carbon Disclosure Program and the Brazilian GHG Protocol Program. Our findings show that the level of willingness of stakeholders influences how companies select mechanisms to deal with drivers and barriers to LCO practices. Our results, qualified by stakeholder relationships theory and the natural resource‐based view, introduce an analytical approach called ‘mechanisms of responses’ to understand how organizations deal with drivers and barriers in the context of climate change in order to guide companies to adopt LCO practices, strengthen co‐operation with stakeholders and develop the required organizational capabilities. 相似文献
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Tiago Lopes Afonso José Alberto Fuinhas e Marco Mano Saldanha 《Applied economics》2018,50(29):3115-3127
The interactions between electricity sources and industrial production in Estonia and Sweden are analysed based on monthly data. The availability of data defines the time spans from January 2010 to September 2015 for Sweden and from April 2010 to December 2014 for Estonia. These countries are particularly interesting to study because of their dissimilar generation mix. Estonia’s generation mix is based on oil shale, while Sweden’s is based on nuclear plants and hydroelectricity. In short, both countries’ energy mixes are based on endogenous natural resources. The ARDL model was applied, allowing the long-run and short-run effects to be captured. The results prove that economic growth is sustained by natural endogenous resources. Estonia should continue to improve the usage of renewable energies, using fossil sources in support, in order to reduce emissions and to meet international environmental commitments. Sweden should promote the efficient usage of various renewable sources. 相似文献
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Vidyadhar V. Gedam Rakesh D. Raut Ana Beatriz Lopes de Sousa Jabbour Balkrishna E. Narkhede Oksana Grebinevych 《Business Strategy and the Environment》2021,30(2):1296-1313
This study aims to identify critical success factors (CSFs) for implementing sustainability in organizational human resources management (OHRM) within the automotive sector (AS). A literature review was carried out to identify the OHRM factors that are instrumental for the significant adoption of sustainable practices (SP) in the sector. Based on the outcomes from the literature review, an expert team composed of 17 experts from the AS, academia, and consultancy firms were consulted in order to identify cause–effect relationships among CSFs using a multi-criteria decision making tool. Data were gathered in India from November 2019 to April 2020. The results revealed that top management support and environmental auditing for suppliers are the two most important CSFs to be prioritized among the factors studied, which implies that by managing these factors first, automotive manufacturers may deal better with the adoption of SP. As a result of prioritizing these two factors, other CSFs related to OHRM (e.g., organizational culture, environmental training, rewards, and incentives) will also positively affect the adoption of SP. The novelty of this study comes through raising the importance of environmental auditing for suppliers as a factor that can facilitate not only the adoption of SP in the AS, but the other OHRM factors as well. 相似文献
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Daniel Reed Bergmann Jose Roberto Ferreira Savoia Claudio Felisoni de Angelo Eduardo Augusto do Rosário Contani Fabiana Lopes da Silva 《Applied economics》2018,50(51):5510-5520
Many publications, that treated with Portfolio Management, were devastating for all asset allocation models in the context of portfolios. The elimination of extreme events (asymmetric or tail dependence) during the portfolio construction process can reduce the skills of asset managers to reduce risk through diversification. The copula theory allows us to calculate an alternative to measure the dependence of extreme events in assets through the index lower tail dependence. We check that the strategies with tail dependence overcame Talmud rule, the Markowitz model and the model of Tu and Zhou by simulating 1,000 portfolios with 3, 5, 10 and 20 randomly selected assets from DJIA for the period 03/1990 until 12/2016. We conclude that models of tail dependence and Markowitz had more performance ex-ante than Talmud and the Tu and Zhou model for portfolios with 3, 5, 10 and 20 assets. Tail dependence models overcome Markowitz, in terms of cumulative return, in over 60% of months considered in the analysis. The results indicate that the Talmud rule should be discarded in a context of constructing portfolios with individual stocks ahead strategies with tail dependence. 相似文献