corporate performance management
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Agressividade fiscal em sociedades de economia mista no Brasil
This article examines whether government control of companies is a factor influencing tax aggressiveness, through a comparative analysis of these firms versus privately controlled companies listed on the BM&FBovespa. The analysis covers the period from 2009 through 2013 and aggressiveness is measured by three metrics: effective tax rate (ETR), book-tax difference (BTD) and tax burden disclosed in
... However, corporate governance considerations can act to countervail ... of works on tax avoidance, earnings management and tax aggressiveness use as the main metrics ... other information about the financial performance of companies. In the case of earnings management, ... -
Fusoes e Aquisicoes em Periodos de Recessao.
... N. (1992). The post-merger performance of acquiring firms: A re-examination of an ... International corporate governance spillovers: Evidence from cross-border ... Financial Management, 39(4), 1671-1695 ...
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When a thousand words are (not) enough: an empirical study of the relationship between firm performance and attention to shareholders.
... and their environment widely used RDT, and stakeholder management scholars have likewise followed suit. The core of RDT lies in the idea ... Hypothesis: country level effects ... In the literature on corporate governance, researchers make a broad distinction between two governance ...
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Análise da rentabilidade dos fundos de investimentos sustentáveis brasileiros no período 2010-2016
El presente artículo analizó si los Fondos de Inversiones de Acciones de Empresas Sostenibles proporcionaron retorno a largo plazo. Los resultados indicaron que: a) aunque el ISE ha realizado por encima de IBOVESPA en el período, los Fondos consiguieron generar resultados por encima de IBOVESPA, sólo en el período 2010 a 2014 (período en el que IBOVESPA presentó rentabilidad negativa); b) el...
... Sustentáveis apresentaram performance ajustada ao risco positivas. Palavras-chave: ... in the IBOVESPA in all periods; c) the management fees practiced by the managers were very high for ... Corporate social responsability and shareholders´s value: ... -
Inovação em pequenas e médias empresas: a influência da capacidade absortiva
A inovação está diretamente relacionada à criação e atualização do conhecimento e é vital para a sobrevivência das pequenas e medias empresas (PME). Este estudo examinou empiricamente a influência dos elementos que compõem as dimensões da capacidade absortiva (CA) na inovação das PMEs. A pesquisa realizou uma survey em 309 PMEs. A análise foi realizada por meio da técnica de modelagem de equações
... affects competitive advantage through management flexibility and resource and capacity development ... green product and process innovation performance. Sustainability , v. 10, n. 2, p. 381, 2018 ... Industrial and Corporate Change , v. 9, n. 2, p. 195-209, 2000 ... -
Programas de conformidade: uma análise sobre governança e sustentabilidade das companhias do novo mercado
... á a legitimi-dade organizacional e a performance sustentável (ALSAYEGH; RAHMAN; HOMAYOUN, 2020, ... Corporate Economic, ... Environmental, and Social ... The Academy of Management Executive (1993-2005), v. 8, n. 3, 1994, p ...
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Sustainable innovation practices and their relationship with the performance of industrial companies.
... is increasingly related to the adoption of innovation management that includes sustainability ... Hence, companies have realized the ... result from their activities and, consequently, achieve superior corporate performance. Legislation and the society itself are demanding from ...
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Strategic Behavior and Earnings Management: Evidence from Europe.
... The abnormal accruals were obtained using the performance-modified Jones model. Absolute, positive, and negative errors were treated ... affect accounting choices, in this study it is argued that corporate strategy is related to accounting choices. Thus, we assume that ...
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Comprender las motivaciones a lo largo de las etapas del ciclo de vida de una empresa social
Los emprendedores sociales tienen varias motivaciones que los llevan a abrir y continuar sus empresas, las cuales varían según la etapa del ciclo de vida de la empresa social. Este estudio busca analizar las motivaciones a lo largo de las etapas del ciclo de vida de una empresa social. Para ello, llevamos a cabo una investigación cualitativa con datos primarios recogidos a través de entrevistas a
... , growth, and formation of company management forums ... Oliveira and Izzo (2019) ... pragmatists, social activists, and corporate veterans ... For Boluk and Mottiar (2014) , ... synergy in predicting persistence, performance, and productivity. Journal of Applied ... -
Social disclosure das empresas brasileiras listadas na NYSE e na BOVESPA: sua relação com os níveis de governança corporativa
A transparência das informações contábeis confere credibilidade das empresas com seus investidores, destacando o resultado obtido em projetos sociais. Assim, este artigo analisa se os requisitos de governança corporativa definidos pela BOVESPA e NYSE contribuem, na evidenciação aos investidores, para os recursos alocados em projetos sociais. Os resultados da pesquisa indicaram que os níveis de...
... B. A threedimensional conceptual model corporate performance. Academy of Management Review, ... -
Continuous results-driven innovation management program.
... capacity is a BMI concern because the innovative activity performance of the companies depends as much on operational, commercial and ... processes and procedures that allow the alignment of values and corporate behaviors toward innovation activity, and allocate resources for ...
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The unbundled union politics without collective bargaining
Public policy in the United States is disproportionately responsive to the wealthy, and the traditional response to this problem, campaign finance regulation, has failed. As students of politics have long recognized, however, political influence flows not only from wealth but also from organization, a form of political power open to all income groups. Accordingly, as this Essay argues, a...
... of collective bargaining” with management, 29 U.S.C. § 157 (2006), and it imposes a ... people and more attention to wealthy corporate interests.” Gerken, supra note 8, at 1156. ͒ ... with the union’s economic performance: a worker who believes that her union has ... -
Modelo de auditoria contínua: framework de integração de dados
A aproximação de áreas de negócio com o uso de novas tecnologias, economia em tempo real, transações com vários países e em vários continentes com diferentes garantias legais são necessárias. Essas garantias podem ser adquiridas por meio da Auditoria Contínua (CA). No entanto, para poder realizar a análise, os auditores precisam ter acesso e extrair os dados. Pesquisadores anteriores enfatizam...
... , Los Angeles, Graduate School of Management, Ph.D KPMG Distinguished Professor of AIS ... , as well as monitoring organizational performance (BERNHARD, 2012; VIJAYAN, 2012). However, this ... as the Sarbanes & Oxley (SOX) Act and Corporate Governance principles that offer a high level of ... -
Compliance digital e responsabilidade civil na lei geral de proteção de dados
... the firm : theories of commercial law, corporate governance and corporate law. Berlim/Heidelberg: ... ); governance of risk in general; management of systemic risk (financial industry); or other ... evaluative criteria for assessing performance is fraught with the central difficulty that the ...
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Perception of Value Co-creation Actions in Agricultural Cooperatives.
... increase the professionalism of their management structure (managers, board, risk committees, and ... co-creation, including the practices of corporate governance. The open and clear dialogue between ... is associated with the manager's performance and abilities (Bhuyan, 2007), with the existence ...
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Organizational performance and strategic inertia: The case of a Brazilian heavy construction company.
... of the ways of measuring organizational impacts and the results management (e.g. Cattelan et al., 2014; Venson et al., 2011). An example is the use ... Since the publication of Corporate Strategy in 1965 by Ansoff, different studies have been devoted to ...
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Sistemas de controle estratégico e comprometimento organizacional: um estudo em uma empresa pública do setor elétrico
Os sistemas de controle têm sido utilizados como prática gerencial para controlar e monitorar a execução das diretrizes estabelecidas pela organização. Os estudos neste campo de pesquisa são crescentes. Entretanto, são escassas as pesquisas que associam as dimensões do modelo de alavancas de controle estratégico de Simons (1995) com o modelo tridimensional de comprometimento organizacional de...
... Control systems have been used as a management practice to control and monitor the ... Crossing the level of employees performance: HPWS, affective commitment, human capital, and ... Corporate ethics programs as control systems: influences of ... -
A Governança corporativa e manipulação de informação contábil: mensuração a valor justo nos bancos comerciais
O objetivo do trabalho é verificar se a Governança Corporativa inibe a prática de erenciamento de resultado no processo de mensuração a valor justo nos bancos comerciais. Foram utilizadas informações das instituições de 125 países, contidas no Bloomberg databases. Conclui-se que (i) são poucos (26,8%) aqueles que divulgam em seus relatórios financeiros os ativos avaliados pelo valor justo; (ii)...
... Corporate governance and manipulation of accounting ... the Corporate Governance practice management inhibits result in the process of measurement at ... Management and the Long-Run Market Performance ... -
Value Drivers: Scientific Knowledge Advances and Research Avenues.
... Value-based management (VBM) has been a prominent model in the academic ... explore and recommend several performance measures, such as revenues, earnings, EBITDA, and ... form the second cluster (green): corporate governance, corporate social responsibility, ...
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Building sustainability into agricultural supply chains: what role for private international law?
This article considers certain private international law (PIL) instruments and how these might be used effectively to achieve greater sustainability in agricultural supply chains. After an overview of key concepts in sustainability, supply chains and the broader interpretation of PIL, investigation is made into the use of PIL as an immediate measure to keep supply chains open during crises such...
... chains, industry-led efforts through corporate social responsibility (CSR) are explored to ... 27 Although supply chain management has been the subject of research, comparatively ... neither party will be liable for non-performance due to an unforeseeable event beyond the ... -
A Incorporação do Empreendedorismo no Setor Público: reflexões baseadas no contexto brasileiro
Este ensaio visa ampliar o debate sobre a incorporação do tema Empreendedorismo no Setor Público (ESP) por meio da revisão de literatura sobre o caráter reflexivo que se deve ter ao transpor conceitos do setor privado para o público. Compreendeu-se que é necessária uma discussão crítica acerca do processo de apropriação desse tema no Brasil para que seja adequadamente coerente e contextualizado....
... Government. Public Management. Organizations. Innovation ... Esta obra está ... Biggadike 1979 Corporate Venturing Cooper 1981 Empreendedorismo ... as the inspiration for their National Performance Review, with Gore erroneously claiming that ... -
Corporate governance effects on market volatility: Empirical evidence from Portuguese listed firms.
... The impact of internal corporate governance mechanisms on firm performance accounts for a major stream of research in the finance field. Several ... International Journal of Law and Management, 60(2), 478-495 ... BEN-ZION, S., & SHALIT, S. (1975). Size, leverage, ...
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A model to assess the relationship between management opportunism and auditor reaction. Simulation on financial restatements and on a sample of Brazilian companies listed on NYSE.
... Standards Board (IASB) documents (2012) highlight the need for corporate financial statements to provide a high level of relevance--one of the two ... management pressure to achieve a certain level of financial performance and, as a result, there is a higher possibility of management estimates ...
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Do the board of directors composition and the board interlocking influence on performance?
... , the board interlocking contributes to the coordination and management of conflicts between principal and agent, with intention of improving ... The internal mechanisms of corporate governance, recommended by the Agency Theory, work on organizational ...
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Trust in Financial Markets: the Role of the Human Element.
... new rules are likely to affect the performance of financial institutions (Chortareas, ... related to "managers' greed and poor corporate governance" (pp.128). Even more interestingly, ... of philosophy, sociology, psychology, management, marketing, ergonomics, human-computer ...