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Purpose: To investigate the influences of leadership styles on learning capacity and on the types of business budget use in agro-industrial cooperatives. Methodology: It is a descriptive investigation, characterized as quantitative, and as a survey, with the application of the statistical technique of structural equations modeling with partial least squares estimation using SmartPLS software. Results: It was possible to verify that (i) transactional leadership had a positive influence on the diagnostic use of the budget; (ii) organizational learning capacity as a mediator of transformational leadership in the interactive use of the budget presented the expected result; (iii) transformational leadership showed a positive meaning in organizational learning; (iv) organizational learning capacity had a positive meaning in the interactive use of the budget. Contributions of the Study: This research contributed to show that the manager's role goes beyond elaborating, applying and accompanying the organization. It is necessary to channel efforts or demand time for the management process, since the collaborators perceive their importance and contribute effectively when engaged with the organization in which they work; it was possible to verify that the style of the leader has a significant influence on the use of the referred tool and that this can be a great ally if well developed. [ABSTRACT FROM AUTHOR]

Purpose: Investigate the influences of leadership styles on learning ability and types of business budget use in agro-industrial cooperatives. Methodology: It is a descriptive investigation, in terms of objectives, field survey or survey, in terms of procedures, it is quantitative with the application of the statistical technique modeling of structural equations with estimation by partial least squares through SmartPLS. Results: It was possible to verify that (i) transactional leadership had a positive influence on the diagnostic use of the budget; (ii) the organizational learning capacity as a mediator of transformational leadership in the interactive use of the budget presented the expected result; (iii) transformational leadership showed a positive meaning in organizational learning; (iv) the organizational learning capacity had a positive meaning in the interactive use of the budget. Contributions of the Study: This research contributed to show that the manager's role goes beyond elaborating, applying and accompanying the organization; It is necessary to channel efforts or demand time for the management process, once the collaborators perceive their importance and contribute effectively when engaged with the organization in which they work, it was possible to verify that the style of the leader has a significant influence on the use of referred to tool and that this can be a great ally two managers will be developed. [ABSTRACT FROM AUTHOR]

Copyright of Capital Científico is the property of Universidade Estadual do Centro-Oeste, Setor de Ciencias Sociais Aplicadas 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.)

Thinking that converges and diverges, in creativity, and managerial performance, with mediation, transactional and transformational, were analyzed. The research was descriptive and quantitative, using a questionnaire, SmartPLS was used in the analysis. The research found that convergent thinking has a positive relationship with transactional leadership. Divergent thinking has a positive relationship with transactional leadership. Divergent thinking has a positive relationship with transformational leadership and a positive relationship with convergent thinking and transformational leadership. This research contributes to the literature by using the mediation of creative thinking, through leadership styles, in performance. In practice, it is suggested to use transactional and transformational leadership mediation in the creative process. In social issues, managers, when faced with negative psychological and emotional effects and economic-financial issues, can use these hypothetical propositions to solve these problems. [ABSTRACT FROM AUTHOR]

Copyright of Revista Ambiente Contábil is the property of Revista Ambiente Contabil 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 Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C 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 Contabilidade do Mestrado em Ciências Contábeis da UERJ is the property of Editora da Universidade do Estado do Rio de Janeiro (EdUERJ) 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 Competitividade e Sustentabilidade - ComSus is the property of Universidade Estadual do Oeste do Parana 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 Contemporânea de Contabilidade is the property of Revista Contemporanea de Contabilidade 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 RAIMED: Revista de Administração IMED is the property of RAIMED: Revista de Administracao IMED 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 Gestão Organizacional (RGO) is the property of Revista Gestao Organizacional 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 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 Capital Científico is the property of Universidade Estadual do Centro-Oeste, Setor de Ciencias Sociais Aplicadas 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 present study aimed to analyze whether the academic profile and the accounting and management knowledge influence the occurrence of heuristics. For that, a field research was carried out with undergraduate students of the course of Accounting Sciences in three campuses of a Public University of Paraná, with a sample composed of 133 academics. The research method was the survey. Three research blocks were constructed, corresponding to heuristics, accounting and managerial knowledge and academic profile. Descriptive data analysis, heuristic counting, factorial analysis and logistic regression were performed. The results indicate that variables of the academic profile and the low managerial knowledge influence the presence of heuristics. As conclusion of the study of the academic profile, the variables gender, age, professional experience and accounting performance presented a significant relation with the occurrence of heuristics, corroborating with the findings of the Prospects Theory. [ABSTRACT FROM AUTHOR]

Copyright of Revista Contabilidade, Gestao E Governanca is the property of Revista Contabilidade, Gestao E Governanca 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 Ágora is the property of Universidade do Contestado 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 Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C 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 study aimed to evaluate the relationship of discretionary accruals in pre- and post-business combination periods in Brazil with the company's performance in the stock market in the same period. We used Kang and Silvaramakrishnan model (1995) and were calculated the averages of accruals in the pre- and post-business combination of the companies that have gone through the process of business combination with exchange of shares for the period 2011 and 2012. The results indicate that during business pre-combination periods there was a negative income management higher than that observed in subsequent periods. It was also checked that there is no statistically significant association between discretionary accruals, earnings per share and book-to-market from the pre-combination period with earnings per share of subsequent quarters to the business combination. We conclude that in the group of companies analyzed have not suffered the influence of discretionary accruals on the market performance of the acquiring companies. [ABSTRACT FROM AUTHOR]