cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.6084/m9.figshare.14291606.v1
title: The best and the worst: Word-of-mouth in e-tail websites

description: ABSTRACT This paper aims to investigate the internal dimensions of Word-of-mouth (WOM) behavior, comparing the best and the worst Brazilian e-tail websites in four dimensions: intensity, positive valence, negative valence and content. The research used for this paper is based on the multidimensional framework of Goyette, Ricard, Bergeron, and Marticotte (2010). It suggests that WOM intensity is higher in the case of the best websites, while the degree of promotion (positive valence) of the best websites is lower than the degree of detraction (negative valence) of the worst websites. This result supports previous findings, showing that negative WOM is passionate and extreme. Yet, elements such as trust, delivery time and post-purchase support, reinforce both positive WOM in the best websites and negative WOM in the worst websites. However, security of transaction and ease of use do not reinforce negative WOM in the worst websites, suggesting a certain degree of commoditization of such factors between the best and the worst websites.
DOI: 10.6084/m9.figshare.14291604.v1
title: The timeliness of accounting information in Brazilian family businesses

description: ABSTRACT The aim of this study was to analyze the timeliness of accounting information in Brazilian family businesses, and we chose a descriptive, documentary and quantitative research method for this purpose. The sample consisted of 124 companies, covering a period from 2010 to 2013. The results showed that earnings per share, overall company size and sales growth were significant variables in explaining returns on share price. In terms of timeliness, it was noted that accounting information was less timely in the case of family businesses when considering a long-term view of the return on share price (15 months). When a short-term view was considered (3 and 6 months), the accounting variables were not found to be significant, and it was not possible to confirm if family businesses had more or less timely information. The originality of this study lies in the fact that it investigates the effect of family management/control over the timeliness of financial reporting. This theme has not previously been investigated within the Brazilian scenario, and it addresses the quality of the accounting information of family businesses from a different perspective to that of other studies, which have opted to use accounting conservatism and earnings management.
DOI: 10.6084/m9.figshare.14291602.v1
title: RISK DISCLOSURE ANALYSIS IN THE CORPORATE GOVERNANCE ANNUAL REPORT USING FUZZY-SET QUALITATIVE COMPARATIVE ANALYSIS

description: ABSTRACT This paper explores the necessary and sufficient conditions of good Corporate Governance practices for high risk disclosure by firms in their Corporate Governance Annual Report. Additionally, we explore whether those recipes have changed during the financial crisis. With a sample of 271 Spanish listed companies, we applied fuzzy-set qualitative comparative analysis to a database of financial and non-financial data. We report that Board of Directors independence, size, level of activity and gender diversity, CEO duality, Audit Committee independence, being audited by the Big Four auditing firms and the presence of institutional investors are associated with high risk disclosure. The conditions included in almost every combination are the presence of institutional investors and being audited by the Big Four. We found similar combinations for 2006 and 2012, while the analysis for 2009 showed the lowest number of causal configurations.
DOI: 10.6084/m9.figshare.14291600.v1
title: IMPACT OF ENTREPRENEURIAL ORIENTATION ON STRATEGIC ALLIANCES AND THE ROLE OF TOP MANAGEMENT

description: ABSTRACT The management literature draws attention to the gap of strategic alliances (SA) in the paradigm of entrepreneurial orientation (EO). The aim of this paper is to propose a model where EO is associated with SA, this relationship being influenced by its predecessor (top management), and EO working as a multidimensional construct. Data collected from 101 Brazilian firms were analyzed using structural equation modeling and supported those hypotheses. Improving firms' EO, particularly risk taking (RT), is important in order to promote SA. Obviously, top management can influence SA, but firms with an RT competence are more likely to promote SAs and conduct their implementation. Therefore, the present study offers the following contributions: (1) consolidating the EO construct by using it in a multidimensional way in a reflexive model, particularly the risk dimension; (2) advancing studies relating EO and SA by showing that top management has a significant influence on the EO-SA relationship; (3) the model used is robust and representative of the field of strategy and entrepreneurship as it explained 25.5% of the EO-SA relationship; (4) we suggest that EO should be used to increase SA and firm performance, which can reduce entrance barriers and business risks, particularly for small and medium-sized enterprises (SMEs).
DOI: 10.6084/m9.figshare.14291598.v1
title: USING EXPERT JUDGMENTS TO RANK 45 LATIN AMERICAN BUSINESS JOURNALS

description: ABSTRACT This article presents the results of a study on the perception of quality of Latin American business journals based on the judgment of relevant experts - senior professors with knowledge of Latin American research and journals. Forty-five journals were included in the study. The highest perceived quality scores were given to Academia (CLADEA - Uniandes), RAE (Fundação Getulio Vargas), and Innovar (Universidad Nacional de Colombia). When perceived quality was weighted by awareness, Academia, LABR-Latin American Business Review (University of San Diego - Coppead), and Innovar had the highest scores. Results complement a recent study by Ruiz-Torres, Penkova, and Villafane (2012) that focused on management journals published in Spanish. Analysis of results suggests that language and branding have an effect on the perception of journal quality. Implications for editors/publishers, tenure, promotion, research grant committees, and authors are provided.
DOI: 10.6084/m9.figshare.14291596.v1
title: Corporate structural conditions for the creation of new businesses: Specialists' view

description: ABSTRACT This article aims at understanding the influence of entrepreneurial conditions (or factors) on start-up opportunities for new ventures and, in turn, the impact of such opportunities on the capacity to start an own-business. The methodology and data collected draw upon the Global Entrepreneurship Monitor(GEM) project. The results of our study are not significantly different between the examined countries(Portugal and Angola). Among several proposed structural relationships, the study concludes thatfavourable cultural and social norms for entrepreneurship show a positive impact on the education and training in entrepreneurship in the two sub-samples (Portugal and Angola). Although this statement is confirmed for both countries, the strength of the relationship is different for each. This study isoriginal as it can assist public policy makers to design improved policies and better allocate resourcesto increase entrepreneurship.
DOI: 10.6084/m9.figshare.14291594.v1
title: THE ROLE OF EARNINGS PERSISTENCE IN VALUATION ACCURACY AND THE TIME HORIZON

description: ABSTRACT Based on the assumption that earnings persistence has implications for both financial analysis and compensation contracts, the aim of this paper is to investigate the role of earnings persistence assuming that (i) more persistent earnings are likely to be a better input to valuation models and (ii) more persistent earnings are likely to serve as a proxy for long-term market and managerial orientation. The analysis is based on Brazilian listed firms from 1995 to 2013, and while we document strong support for the relevance of earnings persistence in financial analysis and valuation, we fail to document a significant relationship between earnings persistence and long-term value orientation. These results are sensitive to different specifications, and additional results suggest that firms' idiosyncratic risk (total risk) is relevant to explain the focus on short-term outcomes (short-termism) across firms. The main contribution of this paper is to offer empirical evidence for the relevance of accounting numbers in both valuation and contractual theories in an emergent market.
DOI: 10.6084/m9.figshare.14291588.v1
title: ODL resource management: how to adapt the technologies to the assimilation profiles

description: ABSTRACTOnline Distance Learning managers face the dilemma of using new Information and Communication Technologies (ICTs) effectively and efficiently. On the other hand, learning theories, among them Cognitive Psychology, describe how the media and processes affect individual learning. Based on these theories, we propose that individuals can be classified according to their assimilation profile in two groups: Analytical Assimilation and Relational Assimilation. We analyze how different distance education technologies, classified as Textual, Audio, Interactive (synchronous) and Collaborative (asynchronous), affect the perceived effectiveness of technology learning of each group. Empirical evidence support that each group perceives differently technologies types in regard to its effectiveness in learning. Important managerial implications for the effective and efficient use of resources in distance education are proposed.
DOI: 10.6084/m9.figshare.14291586.v1
title: Impact of the social distance on the transgressions between companies and consumers

description: ABSTRACTThis study seeks to contribute with the theories of transgression in relationships and social influence, by considering not only the dyadic relationship (consumer-company) but also other consumers that become aware of the transgression of the company. Such consumers are herein called third parties. The authors propose that the social distance between the third party and the victim of the transgression may influence the evaluation of the relationship between the company and the third party, even if the third party has not suffered the transgression. Two experiments were conducted, both with three conditions of social distance in the perspective of consumer transgression (victim vs. third party near the victim vs. third party distant from the victim). The results indicate that the impact of a transgression on the evaluation of the relationship is the same for the victim and for the near third party, but it is significantly smaller for the distant third party. It was found that this direct relation is mediated by the irritation emotion.
DOI: 10.6084/m9.figshare.14291582.v1
title: CAUSE-FIT, POSITIVE ATTITUDES AND BEHAVIORS WITHIN HYBRID COLOMBIAN ORGANIZATIONS

description: ABSTRACTSocially oriented ventures have provided livelihoods and social recognition to disadvantaged communities in different corners of the world. In some cases, these ventures are the result of Corporate Social Responsibility (CSR) programs. In Latin America, this type of undertaking has responded positively to unmet social needs. The social cause drives these organizations and their human resources and they give high value to organizational cause-fit. This paper presents empirical evidence of the effects of perceived cause-fit on several worker attitudes and behaviors. Psychological contract theory was adopted as theoretical background. Employees working in a hybrid (for-profit/socially oriented) Colombian organization created by a CSR program participated in the survey. Data provided by 218 employees were analyzed using PLS structural equation modeling. The results suggest the ideological components of the employee-employer relationship predict positive attitudes and cooperative organizational behaviors towards hybrid organizations.
DOI: 10.6084/m9.figshare.14291572.v1
title: DISPOSITION EFFECT AMONG BRAZILIAN EQUITY FUND MANAGERS

description: The disposition effect predicts that investors tend to sell winning stocks too soon and ride losing stocks too long. Despite the wide range of research evidence about this issue, the reasons that lead investors to act this way are still subject to much controversy between rational and behavioral explanations. In this article, the main goal was to test two competing behavioral motivations to justify the disposition effect: prospect theory and mean reversion bias. To achieve it, an analysis of monthly transactions for a sample of 51 Brazilian equity funds from 2002 to 2008 was conducted and regression models with qualitative dependent variables were estimated in order to set the probability of a manager to realize a capital gain or loss as a function of the stock return. The results brought evidence that prospect theory seems to guide the decision-making process of the managers, but the hypothesis that the disposition effect is due to mean reversion bias could not be confirmed.
DOI: 10.6084/m9.figshare.14291570.v1
title: A JOINT EXPERIMENTAL ANALYSIS OF INVESTOR BEHAVIOR IN IPO PRICING METHODS

description: This article jointly examines the differences of laboratory versions of the Dutch clock open auction, a sealed-bid auction to represent book building, and a two-stage sealed bid auction to proxy for the “competitive IPO”, a recent innovation used in a few European equity initial public offerings. We investigate pricing, seller allocation, and buyer welfare allocation efficiency and conclude that the book building emulation seems to be as price efficient as the Dutch auction, even after investor learning, whereas the competitive IPO is not price efficient, regardless of learning. The competitive IPO is the most seller allocative efficient method because it maximizes offer proceeds. The Dutch auction emerges as the most buyer welfare allocative efficient method. Underwriters are probably seeking pricing efficiency rather than seller or buyer welfare allocative efficiency and their discretionary pricing and allocation must be important since book building is prominent worldwide.
DOI: 10.6084/m9.figshare.14291566.v1
title: Intellectual capital and distinctive skills in SMEs of the timber industry in Argentina

description: In the knowledge economy, intellectual capital is increasingly becoming important as a source of core competences. A core competence is obtained by combining internal and external factors of the company by means of the strategy to generate better performance than its competitors. The Argentinian wood SMEs often have specific characteristics and, in particular, a limited intellectual capital. Consequently, it is expected that the process of establishing core competences is different. This paper analyzes the characteristics of that process. The results show how they organize their resources and capabilities to provide their competitiveness. This competitiveness leads to better organizational performance, but does not directly affect economic performance.
DOI: 10.6084/m9.figshare.14291564.v1
title: COGNITIVE LEGITIMACY, RESOURCE ACCESS, AND ORGANIZATIONAL OUTCOMES

description: Previous research has demonstrated the importance of developing legitimacy initiatives in order to create new business opportunities, satisfy shareholders, and obtain access to resources. Within this framework, cognitive legitimacy plays a key role. Through a case study of six Spanish public universities, the authors measure the relationship between cognitive legitimacy, access to resources, and organizational results. The results support the assertion that organizations with more cognitive legitimacy have greater access to resources and improved their results. This study contributes with muchneeded empirical research on cognitive legitimacy and demonstrates its usefulness as an explanative factor of organizational success.
DOI: 10.6084/m9.figshare.14291552.v1
title: Economic income statement: perception of aeronautical command of Brazil

description: In 2010, a change in the Brazilian accounting regulatory framework introduced the Demonstração do Resultado Econômico (DRE) [Economic Income Statement] for the public sector, which seeks to compare the internal costs of production to market values, according to the concept of opportunity cost. This study aims to analyse the possible strategic responses of managers and tries to understand if the existing accounting culture in Brazil facilitates the introduction of the new statement. By means of perceptions of officials of the Aeronautical Command (Comaer), in Brazil, it is possible to conclude that the strategic response of respondents is closer to acceptance of the new routine, showing traces of less conservatism and greater interest for displaying results.
DOI: 10.6084/m9.figshare.14291544.v1
title: Work values of researchers in a Brazilian organization

description: The objective of this paper was to analyze values related to researcher work at a Brazilian R&D company, defining their axiological work priorities. Studies have evidenced gaps in researcher management at innovative organizations, with this human resource directly involved in innovation. Through an understanding of researchers' personal work values at an R&D company, it becomes possible to evaluate what these professionals consider important subsidizing knowledge to managers of knowledge workers and enabling organizational improvements in their work environment. By using a valid questionnaire, 208 researchers at a Brazilian R&D firm participated in this study. The results made it possible for the organization to understand the researchers' work values, as well as their axiological work priorities defined according to the following sequence: social relations, professional realization, stability and prestige. Study implications and limitations were raised and discussed.
DOI: 10.6084/m9.figshare.14291532.v1
title: Tolerance of cowpea cultivars to pre-emergence application of sulfentrazone

description: ABSTRACT Improved methods of weed control are required to support expansion of large-scale cowpea cultivation in mid-west Brazil. With the aim of testing our hypothesis that the tolerance of cowpea cultivars to sulfentrazone is dose- and genotype-dependent, we assessed the effects of increasing doses (0, 250, 500 and 1,000 g ha-1 of sulfentrazone) on the cultivars BRS Imponente, BRS Novaera, BRS Tumucumaque and BRS Itaim. The phytotoxic effects of sulfentrazone varied according to the dose of herbicide applied, although the symptoms were mild and only observable at the initial stages of development and at the highest dose tested. No statistically significant interactions were detected between cultivars and doses, and there were no significant differences between doses regarding population density, plant height, yield components and grain yield. Our results demonstrate that sulfentrazone is highly selective and can be applied to the studied cultivars without affecting growth or yield.
DOI: 10.6084/m9.figshare.14291530.v1
title: Spontaneous vegetative propagules differentiation in Bowdichia virgilioides seedlings maintained at MS basal medium

description: ABSTRACT Bowdichia virgilioides Kunth is a medium size tree used in folk medicine and in furniture manufacturing which makes it a target of extractive processes. The aim of this work was to evaluate the endogenous content of polyamines, amino acids, and sugars in seedlings of Bowdichia virgilioides that presented or not the development of spontaneously differentiated vegetative propagules in their roots. An average of thirty percent Bowdichia virgilioides in vitro growing plants cultivated in MS basal medium without growth regulators presented the differentiation of vegetative propagules. It was noted the propagules units presents embryo-like structures (globular - to leaf-shaped features) and these plants showed a compromised development when compared to the plants that do not presented these morphogenetic structures. Total sugars and amino acids content was significantly higher in the roots of plants with the vegetative propagules. With regard to polyamines content, there was no statistical difference, for spermine and spermidine. However, higher levels of putrescine were found in plants developing vegetative propagules. In this way, these results showed that this event are related to the amino acids, sugars and polyamines, mainly putrescine content.
DOI: 10.6084/m9.figshare.14291528.v1
title: Topdressing nitrogen fertilization associated with trinexapac-ethyl on industrial quality of oat grains

description: ABSTRACT Nitrogen fertilization, besides increasing productivity, can favor the production of well-formed, large, and heavy grains, which are traits valued by the oat processing industry. However, high nitrogen (N) doses may lead to plant lodging, which could be solved by using growth retardant. This study aimed to evaluate the industrial quality of white oat grains cultivated under different nitrogen doses and associated with the growth retardant trinexapac-ethyl in two growing environments. Experiments were conducted in Londrina and Mauá da Serra, PR, Brazil, using the cultivar IPR Afrodite in a randomized block design in a 4 × 2 factorial scheme and four replications. Treatments consisted of four topdressing N doses (0, 30, 60, and 90 kg ha−1) and the application or not of growth retardant. Thousand-grain weight, hectoliter weight, grain index greater than two millimeters, peeling index, and industrial grain yield were evaluated. The effect of N fertilization and growth retardant on the industrial quality of white oat grains depends on the characteristics of the growing environment. The trinexapac-ethyl application reduces grain quality in Londrina and Mauá da Serra. However, the industrial quality of grains is high in both growing environments when the growth retardant is associated with nitrogen doses.
DOI: 10.6084/m9.figshare.14291526.v1
title: Productivity and photosynthetic pigments in bell pepper plants grown in soil with biofertilizer and protected against water loss

description: ABSTRACT The search for techniques that maximize the use of water is becoming necessary for the sustainability of agriculture in semi-arid areas. In this sense, the present work aimed to evaluate the effects of soil protection against water loss and the use of bovine biofertilizer on fruit production and chlorophyll content in bell pepper plants. The experiment was conducted in the municipal district of Nova Floresta in the semi-arid region of the State of Paraíba during the period of August 2010 to February 2011. The experimental design was a randomized block design with four repetitions in a 2 × 2 × 2 factorial scheme, corresponding to soil without and with bovine biofertilizer, without and with mulch, and without and with side coating of the grooves with polyethylene film, to reduce water loss through evaporation and lateral movement of water. The results showed that the use of side coatings of the grooves led to greater production, generating productivity gains in bell pepper cultivation. The association between side coating of the grooves and mulching of the soil resulted in increased levels of chlorophyll, but the bovine biofertilizer × side coating × mulch interaction inhibited the production of chlorophyll in the plants.