Purpose: This research aimed to evaluate the potential for resilient performance in the face of crises and adversities for companies located in the city of Santa Maria – RS ...(Brazil).Design/methodology/approach: We adopted a quantitative approach. The research was carried out through five sequential steps: (i) construction and validation of the research instrument; (ii) definition of the sample size and sampling procedures; (iii) data collection; (iv) data analysis and interpretation of results; and (v) elaboration of recommendations. A research instrument containing 44 questions was built and distributed among potential respondents, obtaining 87 valid answers, which corresponds to a statistically representative sample for the parameters adopted.Findings: Our sample was divided into two subsets, representing the Industrial and Commerce sectors. Resilience assessment accounted for four dimensions: the ability to respond, to anticipate, to monitor, and to learn. Results for both sectors showed scores ranging from 3.4 to 3.7 (out of 5) in the four dimensions evaluated. This reveals both sectors have been developing practices that positively contribute to the improvement of resilience, although there are opportunities for improvement.Originality/value: This research sheds light on the resilience ability of the cases surveyed, enabling managers to take action to strengthen their organizations and overcome crises and adversities. Additionally, our findings demonstrate how resilience abilities can be assessed, considering the scope of an economic sector and a geographical area. This approach can be adopted by researchers, policymakers, and development agencies to assess the resilience abilities of firms within their sphere of influence.
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DOBA, IZUM, KILJ, NUK, PILJ, PNG, SAZU, UILJ, UKNU, UL, UM, UPUK
Methodology: Institutional Theory and the National Business System approach were used to propose the research hypotheses. The work evaluated 1,072 companies from the 10 largest economies in the ...world, using econometric models and statistical analysis.Purpose: Investigate the effect of the national business system on the disclosure of greenhouse gases by companies from the largest economies in the world.Findings: The results indicate that institutional factors, such as the political, financial and cultural systems affect the disclosure of greenhouse gases. Thus, institutional pressure from countries can determine the environmental performance of their firms. However, the results showed that the country’s level of development is not an explanatory variable for the disclosure of atmospheric emissions.Practical implications: The research presents the impact of formal and informal institutions on the disclosure practices of companies, suggesting that policy makers could influence it by strengthening certain institutional aspects. Originality/Value: Although there is an increasing volume of research on the disclosure of corporate social responsibility, few studies are dedicated to comparing the disclosure of greenhouse gases in the light of the national business system.
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Purpose – The study aims to identify whether emotional intelligence influences leadership profilesgiven the performance of their teams in the face of the people, processes, and results ...pillars.Methodology – A qualitative research used in-depth interviews to collect and analyze data, whichIramuteq software supports.Findings – According to the interviewer’s perspective, the results showed that the situational leadershipmodel proved helpful in leadership practice. Emotional intelligence is strongly associated with thesituational leadership profile.Research Limitations – The conclusions of a qualitative study could not be generalized for other’scircumstances but could support further research.Practical Implications – The interviewees perceive this connection between situational leadership andemotional intelligence when they note the importance of knowing how to manage conflicts, influencethe team, and have emotional resilience and empathy.Originality/value – This research assumes that the combined use of situational leadership andemotional intelligence variables can guide the adoption of a management style aimed at achievingresults at work and greater employee job satisfaction.
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44.
Understanding Smart Cities: A Systematic Review Silva, Luan Carlos Santos; Riedo, Ijean Gomes; Mendonça, Jane Correa Alves ...
Revista de administração da UFSM,
03/2024, Volume:
17, Issue:
1
Journal Article
Open access
Purpose: Smart cities are emerging as a fast-growing scientific research topic; much of the knowledge generated is particularly of a technological nature. The objective of this research was to ...identify how the articles approach the theme of smart cities from the perspective of innovation and technology.Design/methodology/approach: The methodological procedure consisted of a systematic review of the literature; the process was carried out in three main stages: planning, reviewing, and reporting/disclosure. The period established for searches was from 2006 to 2021, using the databases: Emerald Insight, Scielo, Scopus, and Web of Science, and the Mendeley tool was used to filter articles within the theme. Findings: After careful selection, 349 studies were found, based on the objective and relevance of this research. Regarding the databases, Emerald Insight presents 91 articles, Web of Science 83 articles, Scopus 101 articles, and Scielo 74 articles. About publications per country, Italy presents 12 articles, the United Kingdom 11 articles, and Spain and the United States 8 articles each. Information and Communication Technology (ICT) has great potential to improve the quality of life of the population living in smart cities, innovation has always been significant to competitiveness and is vital to smart cities and tourist destinations. The sustainable and smart development of cities should be developed based on specific principles: synergy, creativity, and circularization. Originality/value: The research is considered relevant since the theme of Smart cities in innovation and management is relatively new in the scientific area. It is opportune that governments and citizens discuss what they want for the future of their cities, understanding how technology can be an exceptional issue among nations around the world. A unique model of a smart nation can emerge and boost cities over the next 50 years.
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We examine the nature of information contained in insider trades prior to corporate events. Insiders' net buying increases before open market share repurchase announcements and decreases before ...seasoned equity offers. Higher insider net buying is associated with better post-event operating performance, a reduction in undervaluation, and, for repurchases, lower post-event cost of capital. Insider trading also predicts announcement returns and long-term abnormal returns following events. Overall, our results suggest that insider trades before corporate events contain information about changes both in fundamentals and in investor sentiment.
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GEOZS, IJS, IMTLJ, KILJ, KISLJ, NLZOH, NUK, OILJ, PNG, SAZU, SBCE, SBJE, UILJ, UL, UM, UPCLJ, UPUK, ZAGLJ, ZRSKP
•We examine the role of ESG performance during market-wide financial crisis.•We focus on the period of financial crisis triggered by COVID-19.•ESG performance lowers financial risk during a ...crisis.•High-ESG (performance) portfolios generally outperform low-ESG portfolios.•We make use of a novel ESG dataset for China’s CSI300 members.
We examine the role of ESG performance during market-wide financial crisis, triggered in response to the COVID-19 global pandemic. The unique circumstances create an inimitable opportunity to question if investors interpret ESG performance as a signal of future stock performance and/or risk mitigation. Using a novel dataset covering China’s CSI300 constituents, we show (i) high-ESG portfolios generally outperform low-ESG portfolios (ii) ESG performance mitigates financial risk during financial crisis and (iii) the role of ESG performance is attenuated in ‘normal’ times, confirming its incremental importance during crisis. We phrase the results in the context of ESG investment practices.
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GEOZS, IJS, IMTLJ, KILJ, KISLJ, NLZOH, NUK, OILJ, PNG, SAZU, SBCE, SBJE, UILJ, UL, UM, UPCLJ, UPUK, ZAGLJ, ZRSKP
•The digital transformation of enterprises can reduce stock price crash risk.•There is heterogeneity in the impact of enterprise digital transformation on stock price crash risk.•Digital ...transformation reduces the information asymmetry between the internal and external firm.•The results are robust to several tests that address endogeneity concerns.
This study investigates the effect of enterprise digital transformation on stock price crash risk using a sample of Chinese listed companies during the period 2007–2020. We find that the digital transformation of enterprises can significantly reduce stock price crash risk, and shows a certain structural heterogeneity. The above conclusions still hold after a series of robustness tests. Further, we identify that the relationship is more pronounced in high-tech enterprises and economically developed regions. Overall, the paper can provide empirical evidence for understanding how to reduce stock price crash risk in the capital market, and provide relevant implications for better driving the digital transformation of enterprises.
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GEOZS, IJS, IMTLJ, KILJ, KISLJ, NLZOH, NUK, OILJ, PNG, SAZU, SBCE, SBJE, UILJ, UL, UM, UPCLJ, UPUK, ZAGLJ, ZRSKP
49.
Accounting and development in Africa Lassou, Philippe J.C.; Hopper, Trevor
Critical perspectives on accounting,
July 2021, 2021-07-00, Volume:
78
Journal Article
Peer reviewed
Open access
Despite accounting being often seen as a crucial ingredient in economic and social development for African countries with pressing needs to meet development challenges (such as alleviating poverty, ...improving sanitation and public infrastructures, increasing literacy, and improving health), research on African accounting and development is often neglected and relegated to the periphery, especially in leading accounting journals. This Special Issue features a variety of works – theoretically, methodologically, and empirically spanning a wide range of countries across Africa, seeking to redress this and provide avenues and questions for further reflection and future research. In particular, the articles in this Special Issue document the role of accounting in Africa across the private, public and third sectors, and how the role is constrained and compromised by the political economy at play in the continent. The constraints and compromises relate to: (1) external actors, namely international financial institutions, Western governments, international accounting standard setters, Western accounting associations pursuing global growth, and the ‘Big 4’ accounting firms; and (2) local actors and circumstances, such as domestic governments, weak regulation, low accounting capacity, and webs of corruption. The reported problems with accounting in Africa appear not to reside primarily in accounting per se, but with how it is conceived, implemented and used to achieve particular interests, mostly at the expense of social, economic and institutional development at the domestic level.
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GEOZS, IJS, IMTLJ, KILJ, KISLJ, NLZOH, NUK, OILJ, PNG, SAZU, SBCE, SBJE, UILJ, UL, UM, UPCLJ, UPUK, ZAGLJ, ZRSKP
ABSTRACT We compile a novel data set on mandatory environmental, social, and governance (ESG) disclosure around the world to analyze the stock liquidity effects of such disclosure mandates. We ...document a positive effect of ESG disclosure mandates on firm‐level stock liquidity. The effects are strongest if the disclosure requirements are implemented by government institutions, not on a comply‐or‐explain basis, and coupled with strong enforcement by informal institutions. Firms with weaker information environments benefit more from ESG disclosure mandates. Our results support the view that ESG disclosure regulation improves the information environment and has beneficial capital market effects.
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BFBNIB, FZAB, GIS, IJS, KILJ, NLZOH, NUK, OILJ, SBCE, SBMB, UL, UM, UPUK