cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.6084/m9.figshare.20014118.v1
title: The effect of absorptive capacity on the financial performance of Brazilian and Portuguese companies in a low technological intensity sector

description: ABSTRACT The digital transformation has driven a more assertive absorption of external information and knowledge in all economic activities, especially in the low technological intensity sector, where competition has been fierce. In this way, the use of information and knowledge can provide companies with higher performance before its competitors. Thus, this study seeks to verify the effect of absorptive capacity (ACAP) on the financial performance of Brazilian and Portuguese companies that operate in low technological intensity sectors. The study is part of initial research that addresses ACAP in sectors that do not release innovations in the market. A survey was carried out based on validated scales, but adapted to the low technology sector. Then, a new validation of the scales was carried out and a t-test was performed to check if there are differences and regression analysis to answer the hypotheses. The results showed that ACAP has an effect on financial performance, both in the Brazilian and Portuguese context, being higher in Portuguese companies. In addition, it was also shown that the two dimensions of ACAP have different influences on financial performance, when considering the two contexts. It can be concluded that ACAP can be applied in sectors of low technological intensity, as this has an influence over the financial performance of companies.
DOI: 10.6084/m9.figshare.20014120
title: The Impact of Academic Titles of Board Member and Directors Over the Performance of Companies Traded at B3

description: ABSTRACT Previous studies show that the academic qualification of directors affects the performance and risk of companies. However, such evidence is based on a restricted set of information regarding the academic background and scientific output of directors. In this paper we investigate whether the academic titles of directors and board members impact the performance of publicly traded companies. The sample comprises 133 non-financial companies, from 2010 to 2018, consolidating information extracted from the financial exchange and the Lattes platform. Our results show that academics are more common on large boards of publicly controlled companies. Overall, the estimation results do not provide convincing evidence for the impact of academics over corporate performance. However, particularly, we see that only the presence of doctors with degrees obtained abroad affects positively the profitability and negatively the risk of the studied companies. Other academic attributes of the board impacted companies’ risk but not their profitability.
DOI: 10.6084/m9.figshare.20014120.v1
title: The Impact of Academic Titles of Board Member and Directors Over the Performance of Companies Traded at B3

description: ABSTRACT Previous studies show that the academic qualification of directors affects the performance and risk of companies. However, such evidence is based on a restricted set of information regarding the academic background and scientific output of directors. In this paper we investigate whether the academic titles of directors and board members impact the performance of publicly traded companies. The sample comprises 133 non-financial companies, from 2010 to 2018, consolidating information extracted from the financial exchange and the Lattes platform. Our results show that academics are more common on large boards of publicly controlled companies. Overall, the estimation results do not provide convincing evidence for the impact of academics over corporate performance. However, particularly, we see that only the presence of doctors with degrees obtained abroad affects positively the profitability and negatively the risk of the studied companies. Other academic attributes of the board impacted companies’ risk but not their profitability.
DOI: 10.6084/m9.figshare.20014126
title: Influence of Trust, Time Pressure and Complexity Factors in Judgment and Decision-Making in Auditing

description: ABSTRACT This study aims to evaluate the interrelation of the influence of the factors trust (personal), time pressure (environmental) and complexity (task) in judgment and decision-making in theauditing field. As a research method, we undertook an experiment, with a 2x2x2 factorial composition. The final sample was composed of 126 independent auditors, distributed in eight random groups. The results indicated that a higher level of confidence increases the auditor’s propensity to perform the accounting adjustment and that time pressure and complexity decrease the auditor’s propensity to perform the proposed adjustment. These findings allow us to infer that the factors of trust, time pressure, and complexity, both individually and jointly influence judgment and decision-making. This study contributes to Behavioral Decision Theory, as in that the discussions are directed to assist auditing firms in their understanding of the joint and interactive effect of personal, environmental, and task factors in professional activities, and enable better planning and establishing criteria for audit working conditions.
DOI: 10.6084/m9.figshare.20014126.v1
title: Influence of Trust, Time Pressure and Complexity Factors in Judgment and Decision-Making in Auditing

description: ABSTRACT This study aims to evaluate the interrelation of the influence of the factors trust (personal), time pressure (environmental) and complexity (task) in judgment and decision-making in theauditing field. As a research method, we undertook an experiment, with a 2x2x2 factorial composition. The final sample was composed of 126 independent auditors, distributed in eight random groups. The results indicated that a higher level of confidence increases the auditor’s propensity to perform the accounting adjustment and that time pressure and complexity decrease the auditor’s propensity to perform the proposed adjustment. These findings allow us to infer that the factors of trust, time pressure, and complexity, both individually and jointly influence judgment and decision-making. This study contributes to Behavioral Decision Theory, as in that the discussions are directed to assist auditing firms in their understanding of the joint and interactive effect of personal, environmental, and task factors in professional activities, and enable better planning and establishing criteria for audit working conditions.
DOI: 10.6084/m9.figshare.20014124
title: Are Altruists Environmentally Responsible and Materialists Environmentally Irresponsible? An Analysis on the Moderation of Social Desirability and Mediation of Environmental Awareness

description: ABSTRACT We investigated if altruism and materialism can explain attitudes related to the lower impact on the environment. This study aims to investigate the role of environmental awareness as a mediating variable between altruism and environmental responsibility, and if materialistic individuals can manifest environmental responsibility through social desirability. Also, we investigated the relations of altruism and materialism with environmental irresponsibility. Using the structural equations model, we analyzed the data from a survey with 339 individuals. The results conclude that altruism does not have a direct relationship with environmental irresponsibility, but has a relationship with environmental responsibility, not direct, but mediated by environmental awareness. Besides a direct relationship between materialism and environmental irresponsibility, we did not find a direct relationship with environmental responsibility, not even with the moderation of social desirability. This study shows values and attitudes that collaborate with pro-environmental behaviors, demonstrating the importance of environmental awareness for individuals to engage in actions favorable to sustainable consumption.
DOI: 10.6084/m9.figshare.20014124.v1
title: Are Altruists Environmentally Responsible and Materialists Environmentally Irresponsible? An Analysis on the Moderation of Social Desirability and Mediation of Environmental Awareness

description: ABSTRACT We investigated if altruism and materialism can explain attitudes related to the lower impact on the environment. This study aims to investigate the role of environmental awareness as a mediating variable between altruism and environmental responsibility, and if materialistic individuals can manifest environmental responsibility through social desirability. Also, we investigated the relations of altruism and materialism with environmental irresponsibility. Using the structural equations model, we analyzed the data from a survey with 339 individuals. The results conclude that altruism does not have a direct relationship with environmental irresponsibility, but has a relationship with environmental responsibility, not direct, but mediated by environmental awareness. Besides a direct relationship between materialism and environmental irresponsibility, we did not find a direct relationship with environmental responsibility, not even with the moderation of social desirability. This study shows values and attitudes that collaborate with pro-environmental behaviors, demonstrating the importance of environmental awareness for individuals to engage in actions favorable to sustainable consumption.
DOI: 10.6084/m9.figshare.20001575
title: TCGA.zip

description: Gene expression data from TCGA
DOI: 10.6084/m9.figshare.20001575.v1
title: TCGA.zip

description: Gene expression data from TCGA
DOI: 10.6084/m9.figshare.20014130.v1
title: Motivators for using on-demand vehicle sharing services in Brazil

description: ABSTRACT This study focused on the analysis of motivators for the use of on-demand travel modes in Brazil. The methodological procedures included the use of combined methods of probabilistic sampling and pre-tests to design the research instrument and use of the IBM SPSS Statistics software, for data treatment which used, among others, exploratory and confirmatory factor analysis. The five major regions of Brazil were considered in this research, totaling 2150 interviews, indicating the existence of fourteen motivators for use involving the economic, social, environmental, and technological dimensions, however, only six variables comprise the structuring nucleus of demand and are based on an element of economic order (Reduced Tariff), one of a socioeconomic nature (Expectation of Benefits) and four technological drivers (Technological Availability, Convenience of Time and Boarding in addition to Data Security), which figure as utilitarian indicators, corroborating the results of international studies and contrasting those that signal hedonistic elements as relevant. In this sense, the study presents advances in establishing parameters of consumer choice based on the use of platforms aimed at displacement, figuring as an indicator of the reasons for use and their scaling of relevance in the users’ decision-making process.
DOI: 10.6084/m9.figshare.20014130
title: Motivators for using on-demand vehicle sharing services in Brazil

description: ABSTRACT This study focused on the analysis of motivators for the use of on-demand travel modes in Brazil. The methodological procedures included the use of combined methods of probabilistic sampling and pre-tests to design the research instrument and use of the IBM SPSS Statistics software, for data treatment which used, among others, exploratory and confirmatory factor analysis. The five major regions of Brazil were considered in this research, totaling 2150 interviews, indicating the existence of fourteen motivators for use involving the economic, social, environmental, and technological dimensions, however, only six variables comprise the structuring nucleus of demand and are based on an element of economic order (Reduced Tariff), one of a socioeconomic nature (Expectation of Benefits) and four technological drivers (Technological Availability, Convenience of Time and Boarding in addition to Data Security), which figure as utilitarian indicators, corroborating the results of international studies and contrasting those that signal hedonistic elements as relevant. In this sense, the study presents advances in establishing parameters of consumer choice based on the use of platforms aimed at displacement, figuring as an indicator of the reasons for use and their scaling of relevance in the users’ decision-making process.
DOI: 10.6084/m9.figshare.20014132
title: Insolvency in Brazilian Football Clubs: Proposition of Models Based on Neural Networks

description: ABSTRACT The literature underlines that football clubs face financial problems, which can lead to insolvency. Existing models seek to predict insolvency for organizations in different sectors, but only recently have they been developed for European clubs. Thus, this study proposes insolvency prediction models for Brazilian football clubs. Based on the ranking elaborated by the Brazilian Football Confederation, we analyzed 35 football clubs that published their complete financial statements from 2011 to 2018. Financial and sports indicators were considered in the development of our neural network-based models. Results indicated that the variables immediate liquidity, net working capital, asset turnover, and sports performance in the Brazilian Championship were significant for predicting insolvency in at least one of the developed models. This study contributes to the literature on football clubs’ insolvency by proposing accurate predictive models based on financial and sporting indicators.
DOI: 10.6084/m9.figshare.20014132.v1
title: Insolvency in Brazilian Football Clubs: Proposition of Models Based on Neural Networks

description: ABSTRACT The literature underlines that football clubs face financial problems, which can lead to insolvency. Existing models seek to predict insolvency for organizations in different sectors, but only recently have they been developed for European clubs. Thus, this study proposes insolvency prediction models for Brazilian football clubs. Based on the ranking elaborated by the Brazilian Football Confederation, we analyzed 35 football clubs that published their complete financial statements from 2011 to 2018. Financial and sports indicators were considered in the development of our neural network-based models. Results indicated that the variables immediate liquidity, net working capital, asset turnover, and sports performance in the Brazilian Championship were significant for predicting insolvency in at least one of the developed models. This study contributes to the literature on football clubs’ insolvency by proposing accurate predictive models based on financial and sporting indicators.
DOI: 10.6084/m9.figshare.20014133.v1
title: Do digital influencers successfully contribute to reducing the gap between customers and companies?

description: ABSTRACT The purpose of this research is to analyze the role of digital influencers in the construction of relationships between companies and consumers. A qualitative methodology was used, whereby seven Portuguese service providers were interviewed. The results obtained demonstrate that companies’ hire digital influencers to publicize their products, create notoriety, build a trustworthy image, and increase sales. It was also found that the most used platform for digital strategies is Instagram, due to its ease of communication and number of active users. Furthermore, it is important to emphasize that the traceability of sales related to digital influencers is quantifiable through tools such as Google Analytics, discount coupons, number of site visits generated, and also the increment of followers on digital promotions days. This research contributes to scientific knowledge as it validates the theoretical constructs developed on the role of digital influencers in the establishment of relationships between brands and consumers and confronts them with the business reality. Finally, some suggestions for future line of investigation are presented.
DOI: 10.6084/m9.figshare.20014133
title: Do digital influencers successfully contribute to reducing the gap between customers and companies?

description: ABSTRACT The purpose of this research is to analyze the role of digital influencers in the construction of relationships between companies and consumers. A qualitative methodology was used, whereby seven Portuguese service providers were interviewed. The results obtained demonstrate that companies’ hire digital influencers to publicize their products, create notoriety, build a trustworthy image, and increase sales. It was also found that the most used platform for digital strategies is Instagram, due to its ease of communication and number of active users. Furthermore, it is important to emphasize that the traceability of sales related to digital influencers is quantifiable through tools such as Google Analytics, discount coupons, number of site visits generated, and also the increment of followers on digital promotions days. This research contributes to scientific knowledge as it validates the theoretical constructs developed on the role of digital influencers in the establishment of relationships between brands and consumers and confronts them with the business reality. Finally, some suggestions for future line of investigation are presented.
DOI: 10.6084/m9.figshare.20014135.v1
title: Historical narrative, decoloniality, and polyphony in Management and Organization Studies: a theoretic-methodological approach

description: ABSTRACT This article aims to propose a polyphonic decolonial historical approach to Management and Organization Studies (MOS), relating the theoretical-methodological aspects of the historical perspective with the decolonial option. We suggest a conceptual dialogue between the historiographical approach and MOS. We aimed to reflect on the possibilities for improving the organization theory, emphasizing the methodological concern with polyphony in historical studies. As a result, epistemological limitations in the use of history are presented when associated with MOS that is necessary to be overcome. We assume a position of understanding the history composed of narratives as fragmented representations of the past. Also, we articulate the ethical-political option of decoloniality for the co-construction of historical narratives about translocal practical-knowledge in management - towards pluriversal transmodernity. The article contributes to epistemic and methodological (re)orientations engaged in the context of (1) local/regional research-teaching (2) through the theory and practice of management in (3) rescuing the sociocultural identity.
DOI: 10.6084/m9.figshare.20014135
title: Historical narrative, decoloniality, and polyphony in Management and Organization Studies: a theoretic-methodological approach

description: ABSTRACT This article aims to propose a polyphonic decolonial historical approach to Management and Organization Studies (MOS), relating the theoretical-methodological aspects of the historical perspective with the decolonial option. We suggest a conceptual dialogue between the historiographical approach and MOS. We aimed to reflect on the possibilities for improving the organization theory, emphasizing the methodological concern with polyphony in historical studies. As a result, epistemological limitations in the use of history are presented when associated with MOS that is necessary to be overcome. We assume a position of understanding the history composed of narratives as fragmented representations of the past. Also, we articulate the ethical-political option of decoloniality for the co-construction of historical narratives about translocal practical-knowledge in management - towards pluriversal transmodernity. The article contributes to epistemic and methodological (re)orientations engaged in the context of (1) local/regional research-teaching (2) through the theory and practice of management in (3) rescuing the sociocultural identity.
DOI: 10.6084/m9.figshare.20014136.v1
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.20014138
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.