cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.6084/m9.figshare.20014138.v1
title: IFRS vs Bacen Gaap: Accounting Information’s Value Relevance of the Brazilian Financial Institutions

description: ABSTRACT Brazilian financial institutions that have an Audit Committee and/or are listed on the Stock Exchange are obliged to disclose their financial statements in Bacen GAAP and IFRS. This study compares their relevanceusing the Ohlson Model (1995) adding control variables for the years 2010 to 2018. Two models were estimated, one for each set of standards, and the analysis of relevance was based on the R2 values. The results were consistent with the expectations and they suggest that IFRS information (EPS and BVPS) is more value relevant to the investor when making investment decisions, suggesting a positive effect in the adoption of IFRS for Brazil. On the other hand, equity has a higher explanatory power than profit. Thus, as the disclosure of information is not necessarily simultaneous in Bacen and IFRS, although there is an influence of Bacen’s previous information in IFRS price, the results show an incremental information contained in IFRS information. All results show the positive effect of adopting international accounting standards, which is an information aimed at the investor. It seems that the central bank has already has already recognized the positive effect. After all, from in was the CMN Resolution No. 4818 which instituted the IFRS model as the only accounting standard for consolidated statements from 2021 onwards, while Bacen standard will be restricted to individual statements.
DOI: 10.6084/m9.figshare.20014136
title: Quality assessment of scientific papers:Excellence or legitimization of research practices?

description: ABSTRACT This study aims to analyze the relative efficiency of graduate programs in terms of the quality of their scientific publications in journals. To this end, we applied Data Envelopment Analysis to the fields of Public and Business Administration, Accounting, and Tourism, using data from the 2017 Quadrennial Evaluation developed by the Coordenação de Aperfeiçoamento de Pessoal de Nível Superior [“Coordination for the Improvement of Higher Education Personnel”, CAPES]. The results suggest that efficient graduate programs are concentrated in the center-south axis of Brazil, in the areas of Administration and Accounting. Despite the overall publishing strategy in journals of various ranks (strata), efficient graduate programs allocate their efficiency primarily to Qualis A1 journals, A1 being the excellence rating in the CAPES scale. We conclude that legitimized research practices pressure graduate programs to improve the quality of their publications while threatening the survival of programs that fail to conform to the assessment rules.
DOI: 10.6084/m9.figshare.20014139.v1
title: Segmentation of current and potential investors in retirement plans to retain and capture customers

description: ABSTRACT The goal of this research was to fill the gap represented by the lack of studies that apply Behavioral Finance concepts in the segmentation of investors in retirement savings plans. Based on a bibliographic review, and the study of multiple cases, there was revealed relevant aspects of the supplemental retirement market in Brazil, this article proposes a new set of demographic and psychographic variables that were more effective in previous research in the segmentation of financial services clients. It innovates by incorporating variables from Psychology and Behavioral Finance, especially the “rationality” variable which has a remarkable ability to synthesize vulnerabilities to a wide universe of heuristics and biases when applied to investors. In addition, significant behavioral barriers were identified for the expansion of the retirement market, such as a low level of maturity of current market practices in Brazil and the need to use Behavioral Finance instruments in this confrontation.
DOI: 10.6084/m9.figshare.20014139
title: Segmentation of current and potential investors in retirement plans to retain and capture customers

description: ABSTRACT The goal of this research was to fill the gap represented by the lack of studies that apply Behavioral Finance concepts in the segmentation of investors in retirement savings plans. Based on a bibliographic review, and the study of multiple cases, there was revealed relevant aspects of the supplemental retirement market in Brazil, this article proposes a new set of demographic and psychographic variables that were more effective in previous research in the segmentation of financial services clients. It innovates by incorporating variables from Psychology and Behavioral Finance, especially the “rationality” variable which has a remarkable ability to synthesize vulnerabilities to a wide universe of heuristics and biases when applied to investors. In addition, significant behavioral barriers were identified for the expansion of the retirement market, such as a low level of maturity of current market practices in Brazil and the need to use Behavioral Finance instruments in this confrontation.
DOI: 10.6084/m9.figshare.20014141.v1
title: Open Innovation and Implementation of Different Types of Innovation: An Analysis Based on Panel Data

description: ABSTRACT This work aimed to verify, based on the open innovation strategy, how different types of interactions with external actors (customers, competitors, suppliers, universities, and consultants) influence different types of innovations (general innovations, product innovations, and technological innovations) implemented by organizations. The panel data technique was used for analysis, based on PINTEC data, an innovation survey conducted by IBGE, which referred to the years 2003, 2005, 2008, 2011, and 2014. Regarding the innovations implemented by organizations, no type of interaction was significant for the general innovations or interactions with consultants, and suppliers were negative for product innovation. Finally, interaction with customers was positive while interaction with universities was negative for technological innovations. Thus, the results were essential to proving that different forms of cooperation have different impacts on the implementation of different types of innovation by organizations.
DOI: 10.6084/m9.figshare.20014141
title: Open Innovation and Implementation of Different Types of Innovation: An Analysis Based on Panel Data

description: ABSTRACT This work aimed to verify, based on the open innovation strategy, how different types of interactions with external actors (customers, competitors, suppliers, universities, and consultants) influence different types of innovations (general innovations, product innovations, and technological innovations) implemented by organizations. The panel data technique was used for analysis, based on PINTEC data, an innovation survey conducted by IBGE, which referred to the years 2003, 2005, 2008, 2011, and 2014. Regarding the innovations implemented by organizations, no type of interaction was significant for the general innovations or interactions with consultants, and suppliers were negative for product innovation. Finally, interaction with customers was positive while interaction with universities was negative for technological innovations. Thus, the results were essential to proving that different forms of cooperation have different impacts on the implementation of different types of innovation by organizations.
DOI: 10.6084/m9.figshare.20014144.v1
title: ‘No, I do not suffer from it’: the analysis of the manipulation of the subjectivity of the executive woman in the rise of the career

description: ABSTRACT The insertion of women in executive positions has grown, but they need to adapt to the impositions of management to achieve and preserve a successful career. In this context, this article sought to analyze the manipulation of the subjectivity of executive women in career advancement. For this purpose, a descriptive study was carried out with 14 executive women working in national and multinational companies, with the information being analyzed using the content analysis technique. The results show that the executives conform to the impositions of the position and try to adapt themselves to exemplary behavior. They create defense strategies to deal with disposability, personal resignations and justify taking their place. With a support team to handle their demands, they deny the labyrinths of the trajectory, evidencing the presence of the queen bee phenomenon, and reproduce a behavior that privileges masculinities in organizations.
DOI: 10.6084/m9.figshare.20014144
title: ‘No, I do not suffer from it’: the analysis of the manipulation of the subjectivity of the executive woman in the rise of the career

description: ABSTRACT The insertion of women in executive positions has grown, but they need to adapt to the impositions of management to achieve and preserve a successful career. In this context, this article sought to analyze the manipulation of the subjectivity of executive women in career advancement. For this purpose, a descriptive study was carried out with 14 executive women working in national and multinational companies, with the information being analyzed using the content analysis technique. The results show that the executives conform to the impositions of the position and try to adapt themselves to exemplary behavior. They create defense strategies to deal with disposability, personal resignations and justify taking their place. With a support team to handle their demands, they deny the labyrinths of the trajectory, evidencing the presence of the queen bee phenomenon, and reproduce a behavior that privileges masculinities in organizations.
DOI: 10.6084/m9.figshare.20014142
title: The Impact of Business Analytics on Collaborative Advantage: the mediating role of managing transaction costs

description: ABSTRACT The objective of the research was to verify the existence of the mediating role of Transaction Cost Management (TCM) in the relationship between Business Analytics (BA) and Collaborative Advantage (CA). Based on a quantitative approach, it was found that there is a partial mediation exercised by the TCM in the relationship between BA and CA. In addition, the results showed that the tested model was able to explain 69,30% of the CA variation. The article goes on to deepen the theoretical relationships between the variables that make up the research model, cooperating both for the evolution of the emerging field in BA, and for a reflection on the critical success factors of the organizational alliances. Furthermore, based on the proposed model, it is possible to revisit the Transaction Costs Theory, discussing its assumptions in the current scenario marked by the high production of data and information in corporations, suggesting that business analytics is a directly influencing element in management of transaction costs.
DOI: 10.6084/m9.figshare.20014142.v1
title: The Impact of Business Analytics on Collaborative Advantage: the mediating role of managing transaction costs

description: ABSTRACT The objective of the research was to verify the existence of the mediating role of Transaction Cost Management (TCM) in the relationship between Business Analytics (BA) and Collaborative Advantage (CA). Based on a quantitative approach, it was found that there is a partial mediation exercised by the TCM in the relationship between BA and CA. In addition, the results showed that the tested model was able to explain 69,30% of the CA variation. The article goes on to deepen the theoretical relationships between the variables that make up the research model, cooperating both for the evolution of the emerging field in BA, and for a reflection on the critical success factors of the organizational alliances. Furthermore, based on the proposed model, it is possible to revisit the Transaction Costs Theory, discussing its assumptions in the current scenario marked by the high production of data and information in corporations, suggesting that business analytics is a directly influencing element in management of transaction costs.
DOI: 10.6084/m9.figshare.20014148.v1
title: The Network Evolution of the Internationalizing Firm

description: Abstract This paper analyses the network evolution of the internationalizing firm, focusing on a generative mechanism called preferential attachment. Preferential attachment means that more connected actors are likely to form more relationships. This paper uses longitudinal quantitative data of a single case of the internationalization of an American multinational firm’s operational division in the Brazilian market. The data analysis is based on Clauset et al.’s (2009) computational algorithm and PAFit, a new statistical method. The aim is to identify the extent to which the network evolution follows a power-law distribution and the degree to which preferential attachment affects the network evolution. It finds that the network evolution of the internationalizing firm follows a power-law distribution. It is affected by a sub-linear form of preferential attachment. Few actors accumulate a disproportionally high number of relationships. The preferential attachment does not homogeneously manifest itself in the network evolution. It has a strong effect on the network onset. This paper contributes by advancing a relational, process-based approach to the internationalization of the firm. It shows that the network evolution of the internationalizing firm grows over time and becomes sparser. More connected actors form hubs, meaning increased status, more power and resources.
DOI: 10.6084/m9.figshare.20014148
title: The Network Evolution of the Internationalizing Firm

description: Abstract This paper analyses the network evolution of the internationalizing firm, focusing on a generative mechanism called preferential attachment. Preferential attachment means that more connected actors are likely to form more relationships. This paper uses longitudinal quantitative data of a single case of the internationalization of an American multinational firm’s operational division in the Brazilian market. The data analysis is based on Clauset et al.’s (2009) computational algorithm and PAFit, a new statistical method. The aim is to identify the extent to which the network evolution follows a power-law distribution and the degree to which preferential attachment affects the network evolution. It finds that the network evolution of the internationalizing firm follows a power-law distribution. It is affected by a sub-linear form of preferential attachment. Few actors accumulate a disproportionally high number of relationships. The preferential attachment does not homogeneously manifest itself in the network evolution. It has a strong effect on the network onset. This paper contributes by advancing a relational, process-based approach to the internationalization of the firm. It shows that the network evolution of the internationalizing firm grows over time and becomes sparser. More connected actors form hubs, meaning increased status, more power and resources.
DOI: 10.6084/m9.figshare.20014154
title: Career choices: Adaptation and initial evidence of the Work Volition Scale in Brazil

description: Abstract Volition is the individual perception of one’s ability to make decisions and career choices despite constraints by the external environment. It is a relevant concept in the Psychology Working Theory, which highlights the role played by contextual factors, social class, privilege, and freedom of choice in career building. This study’s objective was to adapt the Work Volition Scale to the Brazilian context and find initial validity evidence. The sample was composed of 584 Brazilian workers from different social strata. Multi-group confirmatory factor analysis and analysis of correlations indicated that the three-dimensional internal structure is adequate; invariance was found for sex, subjective social class, and the strategies used to apply the instrument. Furthermore, the results suggest a positive association between volition and job satisfaction, while financial constraints are negatively related to job satisfaction and satisfaction with life. The results contribute to studies on career and provide an instrument to be used in vocational and career counseling and research to support public policy from a more inclusive perspective.
DOI: 10.6084/m9.figshare.20014154.v1
title: Career choices: Adaptation and initial evidence of the Work Volition Scale in Brazil

description: Abstract Volition is the individual perception of one’s ability to make decisions and career choices despite constraints by the external environment. It is a relevant concept in the Psychology Working Theory, which highlights the role played by contextual factors, social class, privilege, and freedom of choice in career building. This study’s objective was to adapt the Work Volition Scale to the Brazilian context and find initial validity evidence. The sample was composed of 584 Brazilian workers from different social strata. Multi-group confirmatory factor analysis and analysis of correlations indicated that the three-dimensional internal structure is adequate; invariance was found for sex, subjective social class, and the strategies used to apply the instrument. Furthermore, the results suggest a positive association between volition and job satisfaction, while financial constraints are negatively related to job satisfaction and satisfaction with life. The results contribute to studies on career and provide an instrument to be used in vocational and career counseling and research to support public policy from a more inclusive perspective.
DOI: 10.6084/m9.figshare.20014153
title: Absorptive Capacity in a Public Research Company: from Maturity to Scalability

description: Abstract Absorptive capacity is a dynamic capability that may generate knowledge and innovations. In Brazil, the development of new products and processes have led to technological advances in farming, especially in the last decades. In this context, the Brazilian Agricultural Research Corporation (Embrapa) has played an important role in the absorption and generation of agricultural knowledge and innovations from research and project development (R&D). Therefore, absorptive capacity (AC) is a construct involving knowledge absorption with procedural propositions that need empirical verification. In this study, we investigated how the maturity of absorptive capacity can be achieved in a public research company. We studied three R&D Embrapa projects that involved intraorganizational and interorganizational alliances that resulted in important innovations. We identified and systematized routines and organizational processes of acquisition, assimilation, transformation, and exploration of knowledge. This study contributed to the development of a propositional maturity model of absorptive capacity in a public research company that promotes scalability of routines and knowledge absorption processes at intraorganizational and interorganizational levels.
DOI: 10.6084/m9.figshare.20014153.v1
title: Absorptive Capacity in a Public Research Company: from Maturity to Scalability

description: Abstract Absorptive capacity is a dynamic capability that may generate knowledge and innovations. In Brazil, the development of new products and processes have led to technological advances in farming, especially in the last decades. In this context, the Brazilian Agricultural Research Corporation (Embrapa) has played an important role in the absorption and generation of agricultural knowledge and innovations from research and project development (R&D). Therefore, absorptive capacity (AC) is a construct involving knowledge absorption with procedural propositions that need empirical verification. In this study, we investigated how the maturity of absorptive capacity can be achieved in a public research company. We studied three R&D Embrapa projects that involved intraorganizational and interorganizational alliances that resulted in important innovations. We identified and systematized routines and organizational processes of acquisition, assimilation, transformation, and exploration of knowledge. This study contributed to the development of a propositional maturity model of absorptive capacity in a public research company that promotes scalability of routines and knowledge absorption processes at intraorganizational and interorganizational levels.
DOI: 10.6084/m9.figshare.20014156
title: The migrant and refugee entrepreneur (of the self): vernacular modes of immaterial labor as (re)invention of the self in the destination country

description: Abstract This article adopts the Autonomy of Migration approach to analyze the singularization of migrants and refugees from creating work activities based on the perspective of immaterial labor. The cartographic method was used to collect data from interviews and participant observation in Porto Alegre (Brazil), exploring events-activities, key informants, and economic migrants and refugees from the global south who work with music, dance, food, fashion, language, and political-cultural representation. The findings show that the mobilization of migrants and refugees in a cooperation network stresses the vernacular references and the migration/refuge situation, making them entrepreneurs of themselves. A mode of singularization is perceived regarding a labor market for migrants and refugees linked to affection and politics, which allows, through immaterial labor, the (re)invention of the self in the destination country.
DOI: 10.6084/m9.figshare.20014156.v1
title: The migrant and refugee entrepreneur (of the self): vernacular modes of immaterial labor as (re)invention of the self in the destination country

description: Abstract This article adopts the Autonomy of Migration approach to analyze the singularization of migrants and refugees from creating work activities based on the perspective of immaterial labor. The cartographic method was used to collect data from interviews and participant observation in Porto Alegre (Brazil), exploring events-activities, key informants, and economic migrants and refugees from the global south who work with music, dance, food, fashion, language, and political-cultural representation. The findings show that the mobilization of migrants and refugees in a cooperation network stresses the vernacular references and the migration/refuge situation, making them entrepreneurs of themselves. A mode of singularization is perceived regarding a labor market for migrants and refugees linked to affection and politics, which allows, through immaterial labor, the (re)invention of the self in the destination country.
DOI: 10.6084/m9.figshare.20014157.v1
title: Effects of tax exemption on economic growth

description: ABSTRACT Faced with economic crisis and stagnation, the Brazilian government, in the fiscal realm, has been characterized by the adoption of exemption tax policies. In this scenario, the present study aimed to investigate the behavior of some dimensions of industrial activity, having as its central focus the effect that the Tax on Industrialized Products exemptions has on the economic growth of Brazilian municipalities. The empirical strategy employed used statistical models in panel data and quantile regression, taking the period between 2007 and 2017. The main results indicated that, even with the positive behavior of industrial activity, especially between 2009 and 2013, the exemptions did not contribute to the economic growth of Brazilian municipalities.