cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.6084/m9.figshare.7186850
title: Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals

description: ABSTRACT This article aims to measure the effect of the audit firm rotation on the earnings quality of Brazilian public companies listed on BM&FBOVESPA in the period from 2008 to 2015. We use discretionary accruals as a measure of earnings quality, using two approaches: earnings management and the estimation errors. Results show that audit firm rotation reduced the volume of discretionary accruals and, thus, increases the earnings quality, when these are measured from the perspective of earnings management. However, we do not observe the effect of audit firm rotation on earnings quality when the discretionary accruals are measured from the perspective of accounting estimation errors. The results also show that companies that rotate audit firms voluntarily have greater discretionary accruals and, consequently, lower earnings quality.
DOI: 10.6084/m9.figshare.7186850.v1
title: Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals

description: ABSTRACT This article aims to measure the effect of the audit firm rotation on the earnings quality of Brazilian public companies listed on BM&FBOVESPA in the period from 2008 to 2015. We use discretionary accruals as a measure of earnings quality, using two approaches: earnings management and the estimation errors. Results show that audit firm rotation reduced the volume of discretionary accruals and, thus, increases the earnings quality, when these are measured from the perspective of earnings management. However, we do not observe the effect of audit firm rotation on earnings quality when the discretionary accruals are measured from the perspective of accounting estimation errors. The results also show that companies that rotate audit firms voluntarily have greater discretionary accruals and, consequently, lower earnings quality.
DOI: 10.6084/m9.figshare.7186427
title: "Turning garbage into luxury": the materiality in practices of the carnival production

description: ABSTRACT This paper analyzes the organization of the carnival production of a samba school. Specifically, we investigate the effort to balance the demand for luxury and the scarcity of resources. To understand these phenomena, we use Schatzki's epistemology of practice. This is a qualitative research that resorts to participant observation, in-depth interviews and documentary research. The findings revealed that the practice of material reuse is incorporated in the carnival production. We show evidence that the balance between luxury and the scarcity of resources occurs through what we call material understandings, a central element in the creative process. These understandings are produced from the interaction of the actors with a set of material arrangements, through which the creative process takes place. We also emphasize that they can be transformed throughout carnival production, as practitioners seek solutions to emerging problems.
DOI: 10.6084/m9.figshare.7186427.v1
title: "Turning garbage into luxury": the materiality in practices of the carnival production

description: ABSTRACT This paper analyzes the organization of the carnival production of a samba school. Specifically, we investigate the effort to balance the demand for luxury and the scarcity of resources. To understand these phenomena, we use Schatzki's epistemology of practice. This is a qualitative research that resorts to participant observation, in-depth interviews and documentary research. The findings revealed that the practice of material reuse is incorporated in the carnival production. We show evidence that the balance between luxury and the scarcity of resources occurs through what we call material understandings, a central element in the creative process. These understandings are produced from the interaction of the actors with a set of material arrangements, through which the creative process takes place. We also emphasize that they can be transformed throughout carnival production, as practitioners seek solutions to emerging problems.
DOI: 10.6084/m9.figshare.7390946
title: Internationalization and Relationships in Supply Chains

description: ABSTRACT From the perspective of supply chain management a multinational may shape its "network of relationships" differently in each country in which it operates. This paper aims to analyze the supply chain relationships of a Brazilian multinational in different national contexts. We analyzed the presence and alignment of key aspects of the relationship based on the perception of those involved in the supply chains we analyzed. The method included personal interviews and lexical analysis carried out using data analysis software. The results suggest that the external environment and the strategies adopted have an effect on the types of relationship found in the supply chains analyzed. The company has different business strategies in each of its units. Business strategies that seek greater differentiation or value creation, like those of the Argentinian unit, lead to higher levels of cooperation and collaboration. At the other extreme, a greater focus on costs in the Brazilian unit results in low levels of trust, which is reflected in incipient cooperation and collaboration.
DOI: 10.6084/m9.figshare.7390946.v1
title: Internationalization and Relationships in Supply Chains

description: ABSTRACT From the perspective of supply chain management a multinational may shape its "network of relationships" differently in each country in which it operates. This paper aims to analyze the supply chain relationships of a Brazilian multinational in different national contexts. We analyzed the presence and alignment of key aspects of the relationship based on the perception of those involved in the supply chains we analyzed. The method included personal interviews and lexical analysis carried out using data analysis software. The results suggest that the external environment and the strategies adopted have an effect on the types of relationship found in the supply chains analyzed. The company has different business strategies in each of its units. Business strategies that seek greater differentiation or value creation, like those of the Argentinian unit, lead to higher levels of cooperation and collaboration. At the other extreme, a greater focus on costs in the Brazilian unit results in low levels of trust, which is reflected in incipient cooperation and collaboration.
DOI: 10.6084/m9.figshare.7185614
title: CRM System: the Role of Dynamic Capabilities in creating Innovation Capability

description: ABSTRACT Customer relationship management (CRM) is a topic discussed, mainly, by information systems and marketing management areas. Many organizations are already using CRM systems. When a company uses CRM, it develops different organizational capabilities some of which lead to innovation. Whilst there are some studies that already analyze the creation of innovation capabilities resulting from the usage of a CRM system, how this is achieved has not been understood. The present study aims to contribute to this debate by building on the dynamic capabilities theory to develop a conceptual model for understanding the innovation capabilities development through CRM usage. The research question that guides this paper is: "What is the role of Dynamic Capabilities in the creation of innovation capabilities through CRM usage?" We conduct an exploratory study based on qualitative experts' interviews. Our findings support the argument that CRM drives innovation through dynamic capabilities. In fact, by sensing, seizing and reconfiguring market opportunities and threats, CRM allows organizations to generate innovation.
DOI: 10.6084/m9.figshare.7390859
title: Adoption of Technology for Reading Purposes: A Study of E-Books Acceptance

description: ABSTRACT This study aims to verify the acceptance of e-books by identifying the effects of the variables Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Conditions, Habit, Price Value, and Hedonic Motivation, moderated by Age, Gender and Experience on the intention of use and actual use of this technology. To verify the effects of the relations between these variables, we applied the Unified Theory of Acceptance and Use of Technology 2 model (VENKATESH; THONG; XU, 2012). Out of a universe of 118,456 Brazilian citizens directly involved with education, 1,013 completed an online survey. We analyzed the data via structural equations modeling; we obtained generalized least squares and standard errors via resampling (Jackknife). The study concludes that Habit, Effort Expectancy and Facilitating Conditions are important for the adoption of e-books, and that Age, Gender and Experience are crucial moderators of these relations.
DOI: 10.6084/m9.figshare.7390859.v1
title: Adoption of Technology for Reading Purposes: A Study of E-Books Acceptance

description: ABSTRACT This study aims to verify the acceptance of e-books by identifying the effects of the variables Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Conditions, Habit, Price Value, and Hedonic Motivation, moderated by Age, Gender and Experience on the intention of use and actual use of this technology. To verify the effects of the relations between these variables, we applied the Unified Theory of Acceptance and Use of Technology 2 model (VENKATESH; THONG; XU, 2012). Out of a universe of 118,456 Brazilian citizens directly involved with education, 1,013 completed an online survey. We analyzed the data via structural equations modeling; we obtained generalized least squares and standard errors via resampling (Jackknife). The study concludes that Habit, Effort Expectancy and Facilitating Conditions are important for the adoption of e-books, and that Age, Gender and Experience are crucial moderators of these relations.
DOI: 10.6084/m9.figshare.7390922
title: Is naming brands in English worth doing? Effects of foreignness and country of origin on brand equity

description: ABSTRACT The effect of the brand identity strategies, foreignness and country of origin, on brand equity raises questions about the effectiveness of the names given by entrepreneurs to commercial establishments. This study investigates the influence of foreignness and country of origin on consumer-based brand equity. We conduct a 2x2 between-subjects experiment with 280 participants, using brand foreignness and country of origin as manipulated variables and brand equity as the dependent variable. The results show a positive and direct effect of foreignness on brand equity indicators, associated image and willingness to pay a premium price. Country of origin moderated the relationship between foreignness and brand equity, showing that a brand with foreignness increases exclusivity without any identification of the country of origin and that a brand without foreignness increases the same indicator when the country of origin is present. This research may help in building and managing new product, service, and retail brands.
DOI: 10.6084/m9.figshare.7390922.v1
title: Is naming brands in English worth doing? Effects of foreignness and country of origin on brand equity

description: ABSTRACT The effect of the brand identity strategies, foreignness and country of origin, on brand equity raises questions about the effectiveness of the names given by entrepreneurs to commercial establishments. This study investigates the influence of foreignness and country of origin on consumer-based brand equity. We conduct a 2x2 between-subjects experiment with 280 participants, using brand foreignness and country of origin as manipulated variables and brand equity as the dependent variable. The results show a positive and direct effect of foreignness on brand equity indicators, associated image and willingness to pay a premium price. Country of origin moderated the relationship between foreignness and brand equity, showing that a brand with foreignness increases exclusivity without any identification of the country of origin and that a brand without foreignness increases the same indicator when the country of origin is present. This research may help in building and managing new product, service, and retail brands.
DOI: 10.6084/m9.figshare.7773167
title: Push and pull motivations of Brazilian travel lovers

description: ABSTRACT Some people are more interested in traveling than others. What factors motivate people to travel? What are the factors that drive them to travel (push motives), and what are those that drive them to choose a certain type of trip (pull motives)? To answer these questions, this study conducted a two-phase investigation with Brazilians citizens: an exploratory and qualitative phase with 16 in-depth interviews and a descriptive and quantitative phase based on a model supported by the 3M Model of Motivation and Personality (Mowen, 2000), and interpreted using structural equation modeling, with partial least squares (PLS). The most important motives identified were push motives (to search for self-knowledge and personal development) and pull motives (to face adventures and challenges, seek novelty, have stories to tell, and experience cultural diversity).
DOI: 10.6084/m9.figshare.7773167.v1
title: Push and pull motivations of Brazilian travel lovers

description: ABSTRACT Some people are more interested in traveling than others. What factors motivate people to travel? What are the factors that drive them to travel (push motives), and what are those that drive them to choose a certain type of trip (pull motives)? To answer these questions, this study conducted a two-phase investigation with Brazilians citizens: an exploratory and qualitative phase with 16 in-depth interviews and a descriptive and quantitative phase based on a model supported by the 3M Model of Motivation and Personality (Mowen, 2000), and interpreted using structural equation modeling, with partial least squares (PLS). The most important motives identified were push motives (to search for self-knowledge and personal development) and pull motives (to face adventures and challenges, seek novelty, have stories to tell, and experience cultural diversity).
DOI: 10.6084/m9.figshare.7773293
title: Entrepreneurial Intention: Categorization, Classification of Constructs and Proposition of a Model

description: ABSTRACT Literature review studies on Entrepreneurial Intention (EI) point to a future of high standardization (Liñán & Fayolle, 2015) and potential impoverishment of the current research (Terjesen, Hessels, & Li, 2013). There is an over-standardization in studies on EI, and a focus on potential dogmatism in the area - that is, theoretical and methodological inflexibility with replication based on alteration only in substantive domain of EI. The objective of this study is to broaden the focus of the literature review on EI. The research design is descriptive, with the use of quantitative data. We adopt the bibliometric technique in the field of research, based on the Principle of Least Effort (Zipf, 1949). We consider the Reinert (1993) method. Four classes emerged in the analysis. The relation between these classes indicated the concern of the studies on EI in replicating methods, techniques and analyses to the new profiles and roles of the entrepreneur. These results enabled the proposition of a preliminary model that increases the future opportunities for studies on EI.
DOI: 10.6084/m9.figshare.7773293.v1
title: Entrepreneurial Intention: Categorization, Classification of Constructs and Proposition of a Model

description: ABSTRACT Literature review studies on Entrepreneurial Intention (EI) point to a future of high standardization (Liñán & Fayolle, 2015) and potential impoverishment of the current research (Terjesen, Hessels, & Li, 2013). There is an over-standardization in studies on EI, and a focus on potential dogmatism in the area - that is, theoretical and methodological inflexibility with replication based on alteration only in substantive domain of EI. The objective of this study is to broaden the focus of the literature review on EI. The research design is descriptive, with the use of quantitative data. We adopt the bibliometric technique in the field of research, based on the Principle of Least Effort (Zipf, 1949). We consider the Reinert (1993) method. Four classes emerged in the analysis. The relation between these classes indicated the concern of the studies on EI in replicating methods, techniques and analyses to the new profiles and roles of the entrepreneur. These results enabled the proposition of a preliminary model that increases the future opportunities for studies on EI.
DOI: 10.6084/m9.figshare.7865432
title: The Impact of CAGE Institutional Distances and Motivations for Internationalization on the Brazilian Foreign Direct Investment Outflows

description: ABSTRACT In this study, we have analyzed the influence of institutional distances and strategic motivations for internationalization on Brazilian foreign direct investment (FDI). We suggest that institutional differences, between Brazil and the host country, measured with Ghemawhat's (2001) CAGE typology, have a negative impact on FDI flows. However, we propose that the market-seeking and strategic asset-seeking motivations (e.g., new knowledge acquisition) moderate the impact of institutional differences on investment decisions by reducing the impact of the institutional distances between countries on investment decisions.
DOI: 10.6084/m9.figshare.7866095
title: Sticky Costs Behavior and Earnings Management

description: ABSTRACT This study aims to analyze the relationship between cost asymmetry (Sticky Costs) behavior and earnings management practices of Brazilian companies. The methodology refers to descriptive, documentary and quantitative research. The sample comprised 160 Brazilian companies listed on BM&FBovespa between 2008 and 2017. Multiple linear regression models were used to analyze the data. We observed that accounting profit is affected by sticky costs behavior and by earnings management practices. Total accruals and part of earnings management are explained by costs asymmetric behavior. This paper contributes to the current research on the discussion that part of earnings management can be due to sticky costs. In addition, the results show that the Dechow, Sloan and Sweeney (1995) model could consider the asymmetry of costs as an interference variable on total accruals, in order to better estimate the discretionary accruals.
DOI: 10.6084/m9.figshare.7866095.v1
title: Sticky Costs Behavior and Earnings Management

description: ABSTRACT This study aims to analyze the relationship between cost asymmetry (Sticky Costs) behavior and earnings management practices of Brazilian companies. The methodology refers to descriptive, documentary and quantitative research. The sample comprised 160 Brazilian companies listed on BM&FBovespa between 2008 and 2017. Multiple linear regression models were used to analyze the data. We observed that accounting profit is affected by sticky costs behavior and by earnings management practices. Total accruals and part of earnings management are explained by costs asymmetric behavior. This paper contributes to the current research on the discussion that part of earnings management can be due to sticky costs. In addition, the results show that the Dechow, Sloan and Sweeney (1995) model could consider the asymmetry of costs as an interference variable on total accruals, in order to better estimate the discretionary accruals.
DOI: 10.6084/m9.figshare.7865432.v1
title: The Impact of CAGE Institutional Distances and Motivations for Internationalization on the Brazilian Foreign Direct Investment Outflows

description: ABSTRACT In this study, we have analyzed the influence of institutional distances and strategic motivations for internationalization on Brazilian foreign direct investment (FDI). We suggest that institutional differences, between Brazil and the host country, measured with Ghemawhat's (2001) CAGE typology, have a negative impact on FDI flows. However, we propose that the market-seeking and strategic asset-seeking motivations (e.g., new knowledge acquisition) moderate the impact of institutional differences on investment decisions by reducing the impact of the institutional distances between countries on investment decisions.
DOI: 10.6084/m9.figshare.8227538
title: Internationalization and the Need of Business Model Innovation - A Theoretical Approach

description: ABSTRACT The global market can be considered a volatile environment and the internationalization of a firm through the adoption of any entry mode may lead to the need to innovate or adapt its business model (BM) to better fit specific contexts of international markets. Even though entry modes have been deeply investigated during the last decades, the relation of business model innovation (BMI) and entry modes is a new study subject. This article assumes that the internationalization process is a trigger for innovation, and it aims to answer what are the different possibilities of BMI generated through the entry modes. The concepts of BM, BMI, and its relationship with internationalization and entry modes are investigated in this paper. Based on the literature review, a theoretical model is proposed to relate entry modes and the need of business model innovation. We identified that little is known about the relation between these subjects and applied research is required.
DOI: 10.6084/m9.figshare.8227538.v1
title: Internationalization and the Need of Business Model Innovation - A Theoretical Approach

description: ABSTRACT The global market can be considered a volatile environment and the internationalization of a firm through the adoption of any entry mode may lead to the need to innovate or adapt its business model (BM) to better fit specific contexts of international markets. Even though entry modes have been deeply investigated during the last decades, the relation of business model innovation (BMI) and entry modes is a new study subject. This article assumes that the internationalization process is a trigger for innovation, and it aims to answer what are the different possibilities of BMI generated through the entry modes. The concepts of BM, BMI, and its relationship with internationalization and entry modes are investigated in this paper. Based on the literature review, a theoretical model is proposed to relate entry modes and the need of business model innovation. We identified that little is known about the relation between these subjects and applied research is required.
DOI: 10.6084/m9.figshare.8226704.v1
title: Influence of Strategic Knowledge Management on Firm Innovativeness and Performance

description: ABSTRACT This paper identifies the type and intensity of relationships that exist between strategic knowledge management (SKM) practices, innovation performance and organizational Performance. By doing so, it covers theoretical gaps about the analysis of these relationships in emerging countries. Data was collected from a sample composed by 127 Southern Brazilian firms and PLS-SEM was used for testing the hypotheses. The relevance of SKM practices for innovation and organizational performance is supported. The research has also shown the level of efficiency and use of each SKM practice. The findings allow Brazilian practitioners to identify those actions which stronger influence on innovativeness and performance. The results also have shown that Brazilian firms are focused on management of explicit knowledge, and there are some opportunities for improving performance if they focus more on tacit knowledge. The suggestions about priority practices and managing of tacit knowledge are relevant contributions to support managerial decisions for resource allocation oriented to improve innovation and performance.