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Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Brazilian Journal of Management / Revista de Administração da UFSM is the property of Brazilian Journal of Management / Revista de Administracao da UFSM and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Ciências da Administração is the property of Universidade Federal de Santa Catarina, Departamento de Ciencias da Administracao and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Producao Online is the property of Associacao Brasileira de Engenharia de Producao and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Management Analysis / Revista Gestão em Análise is the property of Revista Gestao em Analise and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Administração is the property of Instituto de Administracao da FEA-USP and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of RAE: Revista de Administração de Empresas is the property of Fundacao Getulio Vargas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of RAE: Revista de Administração de Empresas is the property of Fundacao Getulio Vargas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Informacao & Sociedade: Estudos is the property of Universidade Federal de Campina Grande, Centro de Humanidades and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

ABSTRACT This papers aims to investigate whether the incidence of impairment of non-current assets increased with the advent of the covid-19 crisis. The Brazilian accounting literature on the impact of covid-19 on businesses still lacks empirical evidence, especially on the impact of the crisis on long-term accounting variables, for which the effect of covid-19 is more difficult to determine. The topic is relevant because it provides investors, regulators, preparers, and auditors with insights into the impact that a future crisis similar to covid-19 could have on businesses. The work is also relevant to academia, as it is one of the first to analyze the effect of the pandemic on long-term assets. The findings allow us to reflect on how companies and sectors are more or less exposed to the risk of impairment in crises, providing inputs for investment decision making in these scenarios. We studied 383 Brazilian publicly traded companies registered with the Brazilian Securities and Exchange Commission (CVM) between 2016 and 2020. To test the hypothesis of this research, we manually collected the recognitions and reversals of impairment losses in 1,805 financial statements and, then, estimated a set of linear regression models with using fixed effects panel data. We found a positive and significant relationship between the effects of the covid-19 crisis and the incidence of impairment of non-current assets in Brazilian firms, which persisted even after controlling for various economic and financial factors. By separating the impairment of fixed and intangible assets, the findings suggest that intangible assets were more exposed to the covid-19 crisis than fixed assets. The results remained robust to various econometric analyses, including industry patterns, sub-samples, and the effect of the audit firm. This research contributes to the academic and professional debate by confirming the correlation between this crisis and the impairments recorded in financial statements, studying their effects on the accounting of non-current assets and on the long-term returns of the companies and sectors analyzed.

Abstract: The concept of corporate social responsibility (CSR) is associated with the idea that every organization should integrate environmental, economic and social issues as part of their organizational philosophy. In companies with a higher degree of development in terms of CSR, sustainable practices are integrated into management systems. When focusing on Latin America, this integration may be at its first steps, but there is a vacuum in the literature in this field. Based on this reality, this paper aims to evaluate the integration between CSR practices and management systems in companies in Brazil based on experts’ perceptions. Employing a conceptual model covering how stakeholder demands are incorporated in organizational practices using a continuous improvement approach, we performed a survey with experts in the area. Results revealed opportunities for improvements in all CSR practices evaluated, most of which were considered by the experts to have been implemented only superficially. In a comparative analysis, two practices stood out in relation to the others: reporting of CSR results to stakeholders and evaluation of the performance of CSR activities using pre-established indicators. Practices associated with planning of CSR activities are the most superficially implemented, adversely affecting CSR performance. The authors believe that the findings of this study could be useful for business managers and academics as guidance towards improved CSR efforts. [ABSTRACT FROM AUTHOR]

This paper aims to evaluate the perception of experts on the contribution of the Brazilian industrial sector in terms of sustainable development, focusing in particular on three of the 17 Sustainable Development Goals (SDG) presented by United Nations (UN). A survey was conducted with professionals from Brazilian industry in order to identify their perceptions. It obtained sixty one answers and the collected data was evaluated technically and descriptively by TOPSIS analysis. It was found that Brazil has been carrying out some relevant actions, both sporadic and planned, with significant opportunities for improvement. Comparatively, the most cited contributions are those related to increasing productivity and technological modernization, which contributes to the inclusion of young people in the labor market, improving resource efficiency and the minimization of environmental degradation. Conversely, the least cited contributions are those related to the stimulation of sustainable consumption and negotiation with small companies. Therefore, the authors believe that the findings of this research could be useful for professionals and academics as guidance. It is also important to mention that no similar paper was found with an academic basis, which reinforces the originality and the contribution of this paper. [ABSTRACT FROM AUTHOR]

The internal marketing concept refers to visualizing employees as internal consumers and emphasizes the need to listen to and satisfy employees as a requisite to satisfying company customers. This paper focuses, then, on the influence of internal marketing on the adoption of a corporate culture oriented to customers; i.e., a marketing orientation. Based on operationalization of the internal marketing concept from Lings and Greenley (2005), we propose a conceptual model for connections between the internal market orientation and market orientation concepts. The results of an empirical study based on a questionnaire applied to 109 Brazilian firms from several economic sectors corroborate the proposed model. The adoption of internal market oriented behavior, particularly the dimensions relative to the dissemination of information and implementation of responses, influences external market orientation and its dimensions (information production, information disclosure and response). [ABSTRACT FROM AUTHOR]

Many studies in literature discuss the drivers to implementing environmental management systems and some of them appraise the characteristics of companies that are implementing these systems and related practices. The goal of this paper is to characterize groups of Brazilian companies with similarities in terms of their adopted environmental management practices. To achieve this objective, a cluster analysis was applied to identify and characterize groups of companies with similar environmental management practices. The practices considered for clustering were: organization of environmental management, adopted procedures, information policy, consumption of natural resources, waste treatment, and additional environmental actions (those not classified in the previous categories). Overall results showed that companies with the best environmental performance belong to the group of largest companies and most of them are in the industrial sector. Environmental practices with the best performance in this group comprised the consumption of natural resources and waste treatment. The environmental practices with the worst performance in all groups were in the additional environmental actions category, comprising the use of renewable energy sources, the development of projects to obtain carbon credits, and the adoption of Green Seal certification for neutralizing carbon. [ABSTRACT FROM AUTHOR]

Copyright of Dictamen Libre is the property of Universidad Libre Seccional Barranquilla and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Inovação, Projetos e Tecnologia is the property of Revista Inovacao, Projetos e Tecnologia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This is a step forward in researching about Strategic Knowledge Management — SKM. Firstly, an overview of SKM is presented and indicating the three integrative models: conceptual model, mathematical model and systemic model. After that, the SKM math model is deeply described in order to establish a framework to the study. The research objective was to evaluate conditions to implement SKM in Brazilian corporations. Thus, a methodology of four steps was applied: formulating a questionnaire, considering variables related to systemic factors — cognition, technology, organisational culture, managerial style and context — developing a Math Model Software, that was used to collect data and consolidating results by using a MS Excel; preparing a team of researches that comprised 29 students of the Intelligence Competitive MBA in the Universidade de Brasília. The research considered 15 companies in Brazil, mostly public ones, and 56 strategists and decision makers were heard. Results revealed that the conditions are unfavorable to implement SKM model and improvement actions on systemic factors are considerably required. [ABSTRACT FROM AUTHOR]

Copyright of Perspectivas em Ciência da Informaçao is the property of Nova Economia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Ciências da Administração is the property of Universidade Federal de Santa Catarina, Departamento de Ciencias da Administracao and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Economia e Administração is the property of INSPER Instituto de Ensino e Pesquisa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Economia e Administração is the property of INSPER Instituto de Ensino e Pesquisa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Brazilian Journal of Management / Revista de Administração da UFSM is the property of Brazilian Journal of Management / Revista de Administracao da UFSM and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Brazilian Journal of Management / Revista de Administração da UFSM is the property of Brazilian Journal of Management / Revista de Administracao da UFSM and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article aims to analyse the introduction of environmental issues in the context of the production function, which has been referred to as the organisational area to lead corporate environmental management. With that purpose, the theoretical references for corporate environmental management and the necessary alterations in production function have been organised to include environmental aspects, especially in terms of product and process development, quality management, and logistics. Considering that this research field still lacks empirical evidence for Brazilian companies, four case studies were conducted using companies located in the country. The environmental management maturity level of those companies tends to follow the rate with which the environmental issue is introduced in production sub-areas, especially in the product development process. However, in most cases we found that the companies had difficulties in structuring the insertion of the environmental dimension in logistics. The final notes point out the distance observed between what is recommended by international literature and the reality of Brazilian companies in the challenge of making the production function environmentally friendly. [ABSTRACT FROM AUTHOR]

This study aimed to rank the degree of environmental impact disclosure by approximately 100 Brazilian companies, using the multicriteria methods trade‐off decision analysis and technique for order preference by similarity to an ideal solution. To analyze and compare the data, a descriptive, documentary, and quantitative research effort was conducted with a sample of 97 Brazilian companies belonging to the IBrX‐100 index of the stock exchange from 2010 to 2013. From the companies' sustainability reports and annual reports, we collected information about five environmental aspects: emissions, effluents, waste, products/services, and transportation. This information was used to identify the level of environmental disclosure using the multicriteria methods, and thus, develop rankings for the companies. The results revealed that only 67 companies disclosed at least one piece of information pertaining to the aspects analyzed. Importantly, from the two multicriteria methods, it was possible to perform environmental disclosure rankings, although there were slight differences in the results between the two methods. However, these differences have to do with the positions of the companies in the rankings. Given the above, these methods can be considered reliable for the development of classifications regarding environmental disclosure of the Brazilian companies analyzed. In addition, they contribute to the understanding of the companies' positions in relation to their environmental impacts and their reductions of these impacts, to create a better and more sustainable world. [ABSTRACT FROM AUTHOR]

Copyright of Contextus: Revista Contemporanea de Economia e Gestao is the property of Contextus: Revista Contemporanea de Economia e Gestao and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Ibero-Americana de Estratégia (RIAE) is the property of Revista Ibero-Americana de Estrategia/UNINOVE and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Estudios Gerenciales is the property of Universidad ICESI and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper aims to analyze what extent the location influences the internationalization process of Brazilian companies. From fivemodels of internationalization, that key concept is cross compared to explain the empirical analysis of the cases. The research is characterized by its longitudinal approach and methodological procedures based on the adaptive theory. Data analysis was performed in two stages: descriptive and the method of constant comparison, both using ATLAS/ti software. Based on the concept properties, four significant events emerged, with distinct dominance over time: trends, and comparative locational advantages (transactional and comparative) and disadvantages. The results show thatthe comparative advantages were decisive for the start of the internationalization and boosted the trends in the region. Transactional benefits are present in later stages, acquired through the opening of subsidiaries abroad. Locational disadvantages were also perceived throughout the whole process due to unforeseen chance events

The objective of this paper is to analyze the relationship between the voluntary disclosures of relevant information on the websites of a sample of 282 non-financial Bovespa-listed publicly-quoted companies. Based on the relevance of the corporate information (financial and governance) assessed by the information intermediaries and that provide the basis for constituting weighted disclosure indices the results suggest that there is more disclosure: i) the bigger the firm is and the bigger the return on company shares; ii) in companies that have a special type of corporate governance; iii) for those categories of corporate information that are more requested by the rating agencies and by stock brokers; iv) in companies with larger debts.

Copyright of Advances in Scientific & Applied Accounting is the property of Associacao Nacional de Programas de Pos-graduacao em Ciencias Contabeis and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The aim of this study is to investigate how information technology (IT) investment supports and relates to SCG and its conceptions (transactional and relational). The authors conducted exploratory case studies in two large Brazilian companies and two major suppliers, interviewing top supply chain executives. In the first case, they identified a more relational type of governance that was mainly based on the company's relationship with its suppliers which was driven by the desire to achieve a greater market share. IT investments focused on sales and operations planning projects where all systems were being integrated. In the second case, they identified transactional governance as the predominant form. This reflects the presence of a great number of suppliers, low partnership and low supply on time delivery rate. IT investments are being made to achieve more relational governance through expenditure on e-procurement and greater integration with their suppliers using ERP. [ABSTRACT FROM AUTHOR]

Copyright of Advances in Scientific & Applied Accounting is the property of Associacao Nacional de Programas de Pos-graduacao em Ciencias Contabeis and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of RAE: Revista de Administração de Empresas is the property of Fundacao Getulio Vargas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)