Poliano B D Cruz | FUCAPE Business School (original) (raw)

Papers by Poliano B D Cruz

Research paper thumbnail of Impact of women and ethics committees on firms’ value and financial performance

The International Journal of Human Resource Management

The literature on the impact of gender diversity on firms’ value and performance is mixed. To she... more The literature on the impact of gender diversity on firms’ value and performance is mixed. To shed light on these mixed results, we consider that other mechanisms in place, such as committees, could help gender diversity prosper. We investigate the joint effects of whether women acting on the corporate board or as executive officers, and the presence of an ethics and compliance committee (ECC), impact on firms’ value and financial performance. Our identification strategy covers three different methods (i) system GMM, (ii) generalized structural equation model approach, and (iii) propensity score matching approach. The results show that firms’ value and performance increase when a woman is in the corporate board or as an executive officer, and the firm has an ECC. Unlike previous literature, we show that ECCs, further than just a monitoring mechanism, support minority groups (women), and this has second-order effects on firms’ value and performance. Besides, we provide evidence for practitioners to foster the increase of quotas for women in top executive roles and consider fostering the creation of ECCs.

Research paper thumbnail of The effects of crowding and service climate on the perception of the Experiential value of consumption in self-service restaurants

Journal of Foodservice Business Research

Research paper thumbnail of A Influência da Adoção Das IFRS’s na Assimetria dos Custos das Empresas Brasileiras Listadas na B3

X Congresso Nacional de Administração e Contabilidade - AdCont 2019. IAG | PUC-Rio, Sep 28, 2019

Research paper thumbnail of Antecedents of trust in product review blogs and their impact on users’ behavioral intentions

The International Review of Retail, Distribution and Consumer Research, 2022

This research aims to identify the antecedents and consequents of trust in the product review blo... more This research aims to identify the antecedents and consequents of trust in the product review blogs in an emerging market, which possess different characteristics than developed markets. We adopt the definition of product review blogs (PRB) as those blogs, websites, or social networking pages that disseminate experiences and/ or information about products and services. We propose a model that incorporates individual characteristics and beliefs as antecedents of trust in the PRB and behavioral intentions as its consequence. Next, we conduct a questionnaire with 407 Brazilians who follow any PRB. We analyzed the data using structural equation modeling with partial least squares estimation (PLS-SEM). The results demonstrate the influence of trust in the PRB on users’ purchase intention, intention to follow blog recommendations, and intention to continue participating in the blog in an expressive emerging market. The trust in the PRB tends to have the PRB credibility as an antecedent. The findings suggest that subjective knowledge directly affects trust in the PRB and indirectly affects trust through PRB credibility, a mediating variable in the relationship between these variables. Our results reveal a direct and negative effect on PRB trust regarding susceptibility to informational influence. However, we also identify an indirect positive impact on trust in the PRB through PRB credibility. The results allow us to conclude that PRB credibility plays a central role in the antecedents of trust in the PRB in emerging markets.

Research paper thumbnail of Green consumption: consumer behavior after an environmental tragedy

Journal of Environmental Planning and Management, 2020

Research paper thumbnail of Compliance Mediation between the Demographic Characteristics of Intermediate Management and the Financial Performance of Banking Branches

Introduction The service sector demands constant changes to maintain the efficiency of the servic... more Introduction The service sector demands constant changes to maintain the efficiency of the service provided to customers. This has a direct impact on workers’ activity and job distribution (Mainardes, Funchal, & Soares, 2017). Specifically, in the Brazilian banking sector, in the period from 2013 to 2017, there was a reduction of almost 8% in the number of bank branches in Brazil, from 22.9 thousand to 21.1 thousand (BACEN, 2018). One of the important changes in this sector was the insertion of the so-called fintechs, financial technologies that have evolved rapidly and raised concerns about the future of the Edmar Saturnino César*,1, Poliano Bastos da Cruz2, Sandrielem da Silva Rodrigues3

Research paper thumbnail of A influência das IFRS na assimetria dos custos das empresas brasileiras listadas na B3

Revista Mineira de Contabilidade, 2020

Este trabalho objetivou analisar o comportamento assimétrico dos custos e despesas em relação à r... more Este trabalho objetivou analisar o comportamento assimétrico dos custos e despesas em relação à receita, após adoção das International Financial Reporting Standards - IFRS, usando as informações de receita, custos e despesas de todas as empresas listadas na B3. O resultado apresenta similaridade com os já existentes na literatura, indicando assimetria no comportamento dos custos. A título de robustez, analisou-se a amostra com e sem as empresas financeiras e somente com as empresas financeiras. Considerando todas as empresas, após a adoção das IFRS, observou-se que o comportamento dos custos foi mais aderente. Ainda no período de adoção das IFRS, observou-se que o comportamento dos custos foi menos pegajoso, mesmo quando se separam as empresas em financeiras e não financeiras. Analisando somente as empresas financeiras com 376 observações, e comparando com as não financeiras, observou-se que os custos das empresas do setor financeiro não variam na mesma intensidade das receitas, apr...

Research paper thumbnail of A satisfação no trabalho como antecedente da produtividade no transporte rodoviário de cargas

Esta pesquisa teve como objetivo verificar a existencia de associacao entre a satisfacao do motor... more Esta pesquisa teve como objetivo verificar a existencia de associacao entre a satisfacao do motorista e a produtividade da frota de caminhoes. A revisao de literatura abordou as avaliacoes de produtividade como raio medio, tempo de carga e descarga, bem como os dados demograficos dos motoristas e dos equipamentos utilizados. No que tange a pesquisa realizada, utilizou-se neste trabalho uma abordagem quantitativa, descritiva, com corte transversal e com coleta de dados realizada por meio de um questionario com 20 questoes da escala MSQ (Minnesota Satisfaction Questionary). O referido questionario foi aplicado atraves de preenchimento pessoal dos motoristas de caminhao nas frentes de carregamento com um total de 189 respostas validas. Os resultados obtidos por meio de regressao linear multipla demonstraram haver correlacao entre a satisfacao no trabalho do motorista de caminhao com a produtividade da frota. Isso levou a concluir que a satisfacao do motorista no trabalho e positivament...

Research paper thumbnail of The Most Relevant Skills of the Expert Accountant for the Promoters of Justice of the State Public Ministries and Accountants of Brazil

This study verifies the most relevant skills of an Expert Accountant for the Promoters of Justice... more This study verifies the most relevant skills of an Expert Accountant for the Promoters of Justice in the State Public Prosecutors and Accountants of Brazil. The expert accountant’s role is of paramount importance to prosecutors who use their knowledge to clarify facts, discover accounting fraud, and ensure the correct use of resources. In this work, a survey was carried out with the Prosecutors and the Accountants, through a questionnaire and data analysis, which point out thirteen skills most relevant to the Expert Accountant profession, identifying which of them our respondents believe are the most important, both from the point of view of the Prosecutors and of the Accountants. In the opinion of the Promoters of Justice, the skills that most influence are: technical flexibility, written communication and investigative ability. As for accountants, they are: deductive analysis, investigative ability, unstructured problem solving, and interviewing.

Research paper thumbnail of Professor Einstein em Cheque? A Influência da Atratividade Física dos Docentes na Satisfação dos Alunos de Ciências Exatas

Este estudo objetiva verificar se a percepcao de atratividade fisica de estudantes de ciencias ex... more Este estudo objetiva verificar se a percepcao de atratividade fisica de estudantes de ciencias exatas, acerca de seus professores, esta associada a satisfacao, destes, com o curso. Para atingir o objetivo desejado foi realizado um estudo quantitativo com 386 estudantes brasileiros em Instituicoes de Ensino Superior. Os resultados obtidos, atraves de analises descritiva, das avaliacoes que os alunos fizeram dos professores, e das regressoes realizadas para responder a questao de pesquisa, demostram que embora os professores atraentes fisicamente tenham sido melhor avaliados pelos alunos, a atratividade fisica dos professores nao esta associada a satisfacao dos alunos com o curso. Pretende-se que os professores, ao compreenderem com maior acuidade como a atratividade fisica influencia sua avaliacao pelos alunos, possam trabalhar os fatores de atratividade. Complementarmente, espera-se que os gestores de pessoas das IES evitem que a atratividade fisica seja o determinante para a contra...

Research paper thumbnail of The Effects of Compliance on the Results of Management of Support Foundations of Public Universities

This work proposes to study Support Foundations that are private non‐profit organizations which s... more This work proposes to study Support Foundations that are private non‐profit organizations which support public universities by managing their teaching, research and extension projects. These foundations are inserted as the Third Sector Institutions. The research targets verify if the compliance level affects the surplus probability of support foundations. The sample includes thirty‐four support foundations. The accounting statements analyzed were the balance sheet; the deficit and/or surplus demonstration; the statement of changes in shareholders’ equity; the cash flow statement and the explanatory notes for the years 2014, 2015 and 2016. The analysis was performed by a checklist, including 31 (thirty‐one) items. It is important to highlight that the data estimation was developed using the logit estimator, on a robust error panel and was included time and state dummies. The results showed that 55% ( ifty‐five per cent) of the Support Foundations comply with the current legislation. ...

Research paper thumbnail of Fatores que Influenciam a Intenção de Investimento na Cooperativa

Revista Gestão & Conexões, 2019

Este estudo tem como objetivo identificar quais fatores influenciam a intenção do cooperado de in... more Este estudo tem como objetivo identificar quais fatores influenciam a intenção do cooperado de investir em uma cooperativa. Para tal, investigou-se a Cooperativa de Crédito Sul Serrano do Espírito Santo (Sicoob) por meio de uma abordagem metodológica quantitativa. Os dados analisados foram coletados por meio de uma entrevista direta com os cooperados. Na pesquisa foram utilizados Alfa de Cronbach, coeficiente de correlação e análise de regressão Probit, ordenados para testar quais fatores influenciam a decisão/intenção de investimento do cooperado, mensurada como a intenção de contratar, ampliar ou manter serviços em uma cooperativa de crédito. Os resultados encontrados mostram que fatores como conhecimento sobre cooperativismo, interesses na cooperativa e gestão influenciam a decisão de investimento do cooperado na cooperativa.

Research paper thumbnail of Efeito Da Volatilidade Da Taxa De Câmbio No Crescimento Econômico Brasileiro

Contextus – Revista Contemporânea de Economia e Gestão, 2016

Essa pesquisa intenta identificar com acuidade o efeito da volatilidade da taxa de câmbio no cres... more Essa pesquisa intenta identificar com acuidade o efeito da volatilidade da taxa de câmbio no crescimento. Seguindo a literatura, a análise foi realizada em um país em desenvolvimento, intentando identificar o efeito direto da volatilidade no crescimento. Ao contrário da maioria dos estudos empíricos, foi realizada uma análise em um único país objetivando mitigar problemas de comparabilidade dos dados. Optou-se pelo Brasil, pois, o mesmo é o país com maior destaque dentre os BRICs, segundo a OCDE, e pesquisas sugerem que séries históricas de correlacionadas com o crescimento apresentam comportamento similar ao observado no mundo. Mensurou-se volatilidade por oito métricas e crescimento por meio duas métricas. As estimações foram realizadas pelo Método Generalizado dos Momentos, por apresentar melhor propriedades de amostras finitas e para tratar problemas de endogeneidade. Os resultados desse estudo apresentam evidências que sugerem que a volatilidade cambial afeta negativamente o cr...

Research paper thumbnail of O Efeito Da Desigualdade Da Distribuição De Renda No Crescimento Econômico

Revista Brasileira de Economia, 2015

Research paper thumbnail of Understanding the adaptation of organisational and self-initiated expatriates in the context of Brazilian culture

The International Journal of Human Resource Management, 2013

ABSTRACT This article may be used for research, teaching, and private study purposes. Any substan... more ABSTRACT This article may be used for research, teaching, and private study purposes. Any substantial or systematic reproduction, redistribution, reselling, loan, sub-licensing, systematic supply, or distribution in any form to anyone is expressly forbidden. The publisher does not give any warranty express or implied or make any representation that the contents will be complete or accurate or up to date. The accuracy of any instructions, formulae, and drug doses should be independently verified with primary sources. The publisher shall not be liable for any loss, actions, claims, proceedings, demand, or costs or damages whatsoever or howsoever caused arising directly or indirectly in connection with or arising out of the use of this material.

Research paper thumbnail of Impact of women and ethics committees on firms’ value and financial performance

The International Journal of Human Resource Management, 2022

The literature on the impact of gender diversity on firms’ value and performance is mixed. To she... more The literature on the impact of gender diversity on firms’ value and performance is mixed. To shed light on these mixed results, we consider that other mechanisms in place, such as committees, could help gender diversity prosper. We investigate the joint effects of whether women acting on the corporate board or as executive officers, and the presence of an ethics and compliance committee (ECC), impact on firms’ value and financial performance. Our identification strategy covers three different methods (i) system GMM, (ii) generalized structural equation model approach, and (iii) propensity score matching approach. The results show that firms’ value and performance increase when a woman is in the corporate board or as an executive officer, and the firm has an ECC. Unlike previous literature, we show that ECCs, further than just a monitoring mechanism, support minority groups (women), and this has second-order effects on firms’ value and performance. Besides, we provide evidence for practitioners to foster the increase of quotas for women in top executive roles and consider fostering the creation of ECCs.

Research paper thumbnail of Antecedents of trust in product review blogs and their impact on users’ behavioral intentions

The International Review of Retail, Distribution and Consumer Research, 2022

This research aims to identify the antecedents and consequents of trust in the product review blo... more This research aims to identify the antecedents and consequents of trust in the product review blogs in an emerging market, which possess different characteristics than developed markets. We adopt the definition of product review blogs (PRB) as those blogs, websites, or social networking pages that disseminate experiences and/ or information about products and services. We propose a model that incorporates individual characteristics and beliefs as antecedents of trust in the PRB and behavioral intentions as its consequence. Next, we conduct a questionnaire with 407 Brazilians who follow any PRB. We analyzed the data using structural equation modeling with partial least squares estimation (PLS-SEM). The results demonstrate the influence of trust in the PRB on users’ purchase intention, intention to follow blog recommendations, and intention to continue participating in the blog in an expressive emerging market. The trust in the PRB tends to have the PRB credibility as an antecedent. The findings suggest that subjective knowledge directly affects trust in the PRB and indirectly affects trust through PRB credibility, a mediating variable in the relationship between these variables. Our results reveal a direct and negative effect on PRB trust regarding susceptibility to informational influence. However, we also identify an indirect positive impact on trust in the PRB through PRB credibility. The results allow us to conclude that PRB credibility plays a central role in the antecedents of trust in the PRB in emerging markets.

Research paper thumbnail of Green consumption: consumer behavior after an environmental tragedy

Journal of Environmental Planning and Management, 2021

The aim of this study was to identify whether there is a difference in the environmentally-consci... more The aim of this study was to identify whether there is a difference in the environmentally-conscious consumer behavior (ECCB) of a region directly impacted by an environmental tragedy, as compared to the ECCB of non impacted regions. We empirically tested the main argument of the protection motivation theory, through the design of a structural model, based on the literature, that was estimated with cross-sectional data, which allowed us to distinguish the effects of both green behavior and perceived consumer effectiveness on the ECCB from both regions. Our model also considers the antecedents of both green behavior and perceived consumer effectiveness, thereby attempting to accurately model the complex process of forming the ECCB in a context of environmental tragedy. Using a sample of 420 individuals from an impacted region, and 394 individuals from non-impacted regions, results show that perceived consumer effectiveness affects the ECCB only in the impacted region. In this region, perceived consumer effectiveness is strongly influenced by ecological attitudes compared to environmental concern and external motivators. Conversely, green behavior affects the ECCB more in the non-impacted regions. Our evidence suggests that, after experiencing an environmental tragedy, consumers began to reflect on the effects of their consumption, which in turn influenced the ECCB. However, the effect of their green actions on their consumption behavior seems to decrease in the impacted region relative to the non-impacted regions.

Research paper thumbnail of Compliance Mediation between the Demographic Characteristics of Intermediate Management and the Financial Performance of Banking Branches

New Challenges in Accounting and Finance, 2021

Corporate scandals that occurred before the Sarbanes-Oxley Act demonstrated weaknesses in the com... more Corporate scandals that occurred before the Sarbanes-Oxley Act demonstrated weaknesses in the compliance environment, arising from the low level of involvement of the middle management with internal controls. Regarding middle management in the banking sector, which needs to monitor risks and ensure compliance with laws and regulations, no studies were found that correlated managers' demographic variables with compliance and financial performance. Therefore, the objective of this research is to evaluate whether compliance mediates the effect of the demographic characteristics of intermediary managers on the financial performance of bank branches. We use the Generalised Structural Equation Modeling (gSEM) as a data analysis technique to determine whether compliance mediates managerial demographics on the financial performance of bank branches. The results suggest that compliance mediates managerial demographics on financial performance only for some demographic characteristics.

Research paper thumbnail of The Most Relevant Skills of the Expert Accountant for the Promoters of Justice of the State Public Ministries and Accountants of Brazil

New Challenges in Accounting and Finance, 2021

In this work, a survey was carried out with the Prosecutors and the Accountants, through a questi... more In this work, a survey was carried out with the Prosecutors and the Accountants, through a questionnaire and data analysis, which point out thirteen skills most relevant to the Expert Accountant profession, identifying which of them our respondents believe are the most important, both from the point of view of the Prosecutors and of the Accountants. In the opinion of the Promoters of Justice, the skills that most influence are: technical flexibility, written communication and investigative ability. As for accountants, they are: deductive analysis, investigative ability, unstructured problem solving, and interviewing.

Research paper thumbnail of Impact of women and ethics committees on firms’ value and financial performance

The International Journal of Human Resource Management

The literature on the impact of gender diversity on firms’ value and performance is mixed. To she... more The literature on the impact of gender diversity on firms’ value and performance is mixed. To shed light on these mixed results, we consider that other mechanisms in place, such as committees, could help gender diversity prosper. We investigate the joint effects of whether women acting on the corporate board or as executive officers, and the presence of an ethics and compliance committee (ECC), impact on firms’ value and financial performance. Our identification strategy covers three different methods (i) system GMM, (ii) generalized structural equation model approach, and (iii) propensity score matching approach. The results show that firms’ value and performance increase when a woman is in the corporate board or as an executive officer, and the firm has an ECC. Unlike previous literature, we show that ECCs, further than just a monitoring mechanism, support minority groups (women), and this has second-order effects on firms’ value and performance. Besides, we provide evidence for practitioners to foster the increase of quotas for women in top executive roles and consider fostering the creation of ECCs.

Research paper thumbnail of The effects of crowding and service climate on the perception of the Experiential value of consumption in self-service restaurants

Journal of Foodservice Business Research

Research paper thumbnail of A Influência da Adoção Das IFRS’s na Assimetria dos Custos das Empresas Brasileiras Listadas na B3

X Congresso Nacional de Administração e Contabilidade - AdCont 2019. IAG | PUC-Rio, Sep 28, 2019

Research paper thumbnail of Antecedents of trust in product review blogs and their impact on users’ behavioral intentions

The International Review of Retail, Distribution and Consumer Research, 2022

This research aims to identify the antecedents and consequents of trust in the product review blo... more This research aims to identify the antecedents and consequents of trust in the product review blogs in an emerging market, which possess different characteristics than developed markets. We adopt the definition of product review blogs (PRB) as those blogs, websites, or social networking pages that disseminate experiences and/ or information about products and services. We propose a model that incorporates individual characteristics and beliefs as antecedents of trust in the PRB and behavioral intentions as its consequence. Next, we conduct a questionnaire with 407 Brazilians who follow any PRB. We analyzed the data using structural equation modeling with partial least squares estimation (PLS-SEM). The results demonstrate the influence of trust in the PRB on users’ purchase intention, intention to follow blog recommendations, and intention to continue participating in the blog in an expressive emerging market. The trust in the PRB tends to have the PRB credibility as an antecedent. The findings suggest that subjective knowledge directly affects trust in the PRB and indirectly affects trust through PRB credibility, a mediating variable in the relationship between these variables. Our results reveal a direct and negative effect on PRB trust regarding susceptibility to informational influence. However, we also identify an indirect positive impact on trust in the PRB through PRB credibility. The results allow us to conclude that PRB credibility plays a central role in the antecedents of trust in the PRB in emerging markets.

Research paper thumbnail of Green consumption: consumer behavior after an environmental tragedy

Journal of Environmental Planning and Management, 2020

Research paper thumbnail of Compliance Mediation between the Demographic Characteristics of Intermediate Management and the Financial Performance of Banking Branches

Introduction The service sector demands constant changes to maintain the efficiency of the servic... more Introduction The service sector demands constant changes to maintain the efficiency of the service provided to customers. This has a direct impact on workers’ activity and job distribution (Mainardes, Funchal, & Soares, 2017). Specifically, in the Brazilian banking sector, in the period from 2013 to 2017, there was a reduction of almost 8% in the number of bank branches in Brazil, from 22.9 thousand to 21.1 thousand (BACEN, 2018). One of the important changes in this sector was the insertion of the so-called fintechs, financial technologies that have evolved rapidly and raised concerns about the future of the Edmar Saturnino César*,1, Poliano Bastos da Cruz2, Sandrielem da Silva Rodrigues3

Research paper thumbnail of A influência das IFRS na assimetria dos custos das empresas brasileiras listadas na B3

Revista Mineira de Contabilidade, 2020

Este trabalho objetivou analisar o comportamento assimétrico dos custos e despesas em relação à r... more Este trabalho objetivou analisar o comportamento assimétrico dos custos e despesas em relação à receita, após adoção das International Financial Reporting Standards - IFRS, usando as informações de receita, custos e despesas de todas as empresas listadas na B3. O resultado apresenta similaridade com os já existentes na literatura, indicando assimetria no comportamento dos custos. A título de robustez, analisou-se a amostra com e sem as empresas financeiras e somente com as empresas financeiras. Considerando todas as empresas, após a adoção das IFRS, observou-se que o comportamento dos custos foi mais aderente. Ainda no período de adoção das IFRS, observou-se que o comportamento dos custos foi menos pegajoso, mesmo quando se separam as empresas em financeiras e não financeiras. Analisando somente as empresas financeiras com 376 observações, e comparando com as não financeiras, observou-se que os custos das empresas do setor financeiro não variam na mesma intensidade das receitas, apr...

Research paper thumbnail of A satisfação no trabalho como antecedente da produtividade no transporte rodoviário de cargas

Esta pesquisa teve como objetivo verificar a existencia de associacao entre a satisfacao do motor... more Esta pesquisa teve como objetivo verificar a existencia de associacao entre a satisfacao do motorista e a produtividade da frota de caminhoes. A revisao de literatura abordou as avaliacoes de produtividade como raio medio, tempo de carga e descarga, bem como os dados demograficos dos motoristas e dos equipamentos utilizados. No que tange a pesquisa realizada, utilizou-se neste trabalho uma abordagem quantitativa, descritiva, com corte transversal e com coleta de dados realizada por meio de um questionario com 20 questoes da escala MSQ (Minnesota Satisfaction Questionary). O referido questionario foi aplicado atraves de preenchimento pessoal dos motoristas de caminhao nas frentes de carregamento com um total de 189 respostas validas. Os resultados obtidos por meio de regressao linear multipla demonstraram haver correlacao entre a satisfacao no trabalho do motorista de caminhao com a produtividade da frota. Isso levou a concluir que a satisfacao do motorista no trabalho e positivament...

Research paper thumbnail of The Most Relevant Skills of the Expert Accountant for the Promoters of Justice of the State Public Ministries and Accountants of Brazil

This study verifies the most relevant skills of an Expert Accountant for the Promoters of Justice... more This study verifies the most relevant skills of an Expert Accountant for the Promoters of Justice in the State Public Prosecutors and Accountants of Brazil. The expert accountant’s role is of paramount importance to prosecutors who use their knowledge to clarify facts, discover accounting fraud, and ensure the correct use of resources. In this work, a survey was carried out with the Prosecutors and the Accountants, through a questionnaire and data analysis, which point out thirteen skills most relevant to the Expert Accountant profession, identifying which of them our respondents believe are the most important, both from the point of view of the Prosecutors and of the Accountants. In the opinion of the Promoters of Justice, the skills that most influence are: technical flexibility, written communication and investigative ability. As for accountants, they are: deductive analysis, investigative ability, unstructured problem solving, and interviewing.

Research paper thumbnail of Professor Einstein em Cheque? A Influência da Atratividade Física dos Docentes na Satisfação dos Alunos de Ciências Exatas

Este estudo objetiva verificar se a percepcao de atratividade fisica de estudantes de ciencias ex... more Este estudo objetiva verificar se a percepcao de atratividade fisica de estudantes de ciencias exatas, acerca de seus professores, esta associada a satisfacao, destes, com o curso. Para atingir o objetivo desejado foi realizado um estudo quantitativo com 386 estudantes brasileiros em Instituicoes de Ensino Superior. Os resultados obtidos, atraves de analises descritiva, das avaliacoes que os alunos fizeram dos professores, e das regressoes realizadas para responder a questao de pesquisa, demostram que embora os professores atraentes fisicamente tenham sido melhor avaliados pelos alunos, a atratividade fisica dos professores nao esta associada a satisfacao dos alunos com o curso. Pretende-se que os professores, ao compreenderem com maior acuidade como a atratividade fisica influencia sua avaliacao pelos alunos, possam trabalhar os fatores de atratividade. Complementarmente, espera-se que os gestores de pessoas das IES evitem que a atratividade fisica seja o determinante para a contra...

Research paper thumbnail of The Effects of Compliance on the Results of Management of Support Foundations of Public Universities

This work proposes to study Support Foundations that are private non‐profit organizations which s... more This work proposes to study Support Foundations that are private non‐profit organizations which support public universities by managing their teaching, research and extension projects. These foundations are inserted as the Third Sector Institutions. The research targets verify if the compliance level affects the surplus probability of support foundations. The sample includes thirty‐four support foundations. The accounting statements analyzed were the balance sheet; the deficit and/or surplus demonstration; the statement of changes in shareholders’ equity; the cash flow statement and the explanatory notes for the years 2014, 2015 and 2016. The analysis was performed by a checklist, including 31 (thirty‐one) items. It is important to highlight that the data estimation was developed using the logit estimator, on a robust error panel and was included time and state dummies. The results showed that 55% ( ifty‐five per cent) of the Support Foundations comply with the current legislation. ...

Research paper thumbnail of Fatores que Influenciam a Intenção de Investimento na Cooperativa

Revista Gestão & Conexões, 2019

Este estudo tem como objetivo identificar quais fatores influenciam a intenção do cooperado de in... more Este estudo tem como objetivo identificar quais fatores influenciam a intenção do cooperado de investir em uma cooperativa. Para tal, investigou-se a Cooperativa de Crédito Sul Serrano do Espírito Santo (Sicoob) por meio de uma abordagem metodológica quantitativa. Os dados analisados foram coletados por meio de uma entrevista direta com os cooperados. Na pesquisa foram utilizados Alfa de Cronbach, coeficiente de correlação e análise de regressão Probit, ordenados para testar quais fatores influenciam a decisão/intenção de investimento do cooperado, mensurada como a intenção de contratar, ampliar ou manter serviços em uma cooperativa de crédito. Os resultados encontrados mostram que fatores como conhecimento sobre cooperativismo, interesses na cooperativa e gestão influenciam a decisão de investimento do cooperado na cooperativa.

Research paper thumbnail of Efeito Da Volatilidade Da Taxa De Câmbio No Crescimento Econômico Brasileiro

Contextus – Revista Contemporânea de Economia e Gestão, 2016

Essa pesquisa intenta identificar com acuidade o efeito da volatilidade da taxa de câmbio no cres... more Essa pesquisa intenta identificar com acuidade o efeito da volatilidade da taxa de câmbio no crescimento. Seguindo a literatura, a análise foi realizada em um país em desenvolvimento, intentando identificar o efeito direto da volatilidade no crescimento. Ao contrário da maioria dos estudos empíricos, foi realizada uma análise em um único país objetivando mitigar problemas de comparabilidade dos dados. Optou-se pelo Brasil, pois, o mesmo é o país com maior destaque dentre os BRICs, segundo a OCDE, e pesquisas sugerem que séries históricas de correlacionadas com o crescimento apresentam comportamento similar ao observado no mundo. Mensurou-se volatilidade por oito métricas e crescimento por meio duas métricas. As estimações foram realizadas pelo Método Generalizado dos Momentos, por apresentar melhor propriedades de amostras finitas e para tratar problemas de endogeneidade. Os resultados desse estudo apresentam evidências que sugerem que a volatilidade cambial afeta negativamente o cr...

Research paper thumbnail of O Efeito Da Desigualdade Da Distribuição De Renda No Crescimento Econômico

Revista Brasileira de Economia, 2015

Research paper thumbnail of Understanding the adaptation of organisational and self-initiated expatriates in the context of Brazilian culture

The International Journal of Human Resource Management, 2013

ABSTRACT This article may be used for research, teaching, and private study purposes. Any substan... more ABSTRACT This article may be used for research, teaching, and private study purposes. Any substantial or systematic reproduction, redistribution, reselling, loan, sub-licensing, systematic supply, or distribution in any form to anyone is expressly forbidden. The publisher does not give any warranty express or implied or make any representation that the contents will be complete or accurate or up to date. The accuracy of any instructions, formulae, and drug doses should be independently verified with primary sources. The publisher shall not be liable for any loss, actions, claims, proceedings, demand, or costs or damages whatsoever or howsoever caused arising directly or indirectly in connection with or arising out of the use of this material.

Research paper thumbnail of Impact of women and ethics committees on firms’ value and financial performance

The International Journal of Human Resource Management, 2022

The literature on the impact of gender diversity on firms’ value and performance is mixed. To she... more The literature on the impact of gender diversity on firms’ value and performance is mixed. To shed light on these mixed results, we consider that other mechanisms in place, such as committees, could help gender diversity prosper. We investigate the joint effects of whether women acting on the corporate board or as executive officers, and the presence of an ethics and compliance committee (ECC), impact on firms’ value and financial performance. Our identification strategy covers three different methods (i) system GMM, (ii) generalized structural equation model approach, and (iii) propensity score matching approach. The results show that firms’ value and performance increase when a woman is in the corporate board or as an executive officer, and the firm has an ECC. Unlike previous literature, we show that ECCs, further than just a monitoring mechanism, support minority groups (women), and this has second-order effects on firms’ value and performance. Besides, we provide evidence for practitioners to foster the increase of quotas for women in top executive roles and consider fostering the creation of ECCs.

Research paper thumbnail of Antecedents of trust in product review blogs and their impact on users’ behavioral intentions

The International Review of Retail, Distribution and Consumer Research, 2022

This research aims to identify the antecedents and consequents of trust in the product review blo... more This research aims to identify the antecedents and consequents of trust in the product review blogs in an emerging market, which possess different characteristics than developed markets. We adopt the definition of product review blogs (PRB) as those blogs, websites, or social networking pages that disseminate experiences and/ or information about products and services. We propose a model that incorporates individual characteristics and beliefs as antecedents of trust in the PRB and behavioral intentions as its consequence. Next, we conduct a questionnaire with 407 Brazilians who follow any PRB. We analyzed the data using structural equation modeling with partial least squares estimation (PLS-SEM). The results demonstrate the influence of trust in the PRB on users’ purchase intention, intention to follow blog recommendations, and intention to continue participating in the blog in an expressive emerging market. The trust in the PRB tends to have the PRB credibility as an antecedent. The findings suggest that subjective knowledge directly affects trust in the PRB and indirectly affects trust through PRB credibility, a mediating variable in the relationship between these variables. Our results reveal a direct and negative effect on PRB trust regarding susceptibility to informational influence. However, we also identify an indirect positive impact on trust in the PRB through PRB credibility. The results allow us to conclude that PRB credibility plays a central role in the antecedents of trust in the PRB in emerging markets.

Research paper thumbnail of Green consumption: consumer behavior after an environmental tragedy

Journal of Environmental Planning and Management, 2021

The aim of this study was to identify whether there is a difference in the environmentally-consci... more The aim of this study was to identify whether there is a difference in the environmentally-conscious consumer behavior (ECCB) of a region directly impacted by an environmental tragedy, as compared to the ECCB of non impacted regions. We empirically tested the main argument of the protection motivation theory, through the design of a structural model, based on the literature, that was estimated with cross-sectional data, which allowed us to distinguish the effects of both green behavior and perceived consumer effectiveness on the ECCB from both regions. Our model also considers the antecedents of both green behavior and perceived consumer effectiveness, thereby attempting to accurately model the complex process of forming the ECCB in a context of environmental tragedy. Using a sample of 420 individuals from an impacted region, and 394 individuals from non-impacted regions, results show that perceived consumer effectiveness affects the ECCB only in the impacted region. In this region, perceived consumer effectiveness is strongly influenced by ecological attitudes compared to environmental concern and external motivators. Conversely, green behavior affects the ECCB more in the non-impacted regions. Our evidence suggests that, after experiencing an environmental tragedy, consumers began to reflect on the effects of their consumption, which in turn influenced the ECCB. However, the effect of their green actions on their consumption behavior seems to decrease in the impacted region relative to the non-impacted regions.

Research paper thumbnail of Compliance Mediation between the Demographic Characteristics of Intermediate Management and the Financial Performance of Banking Branches

New Challenges in Accounting and Finance, 2021

Corporate scandals that occurred before the Sarbanes-Oxley Act demonstrated weaknesses in the com... more Corporate scandals that occurred before the Sarbanes-Oxley Act demonstrated weaknesses in the compliance environment, arising from the low level of involvement of the middle management with internal controls. Regarding middle management in the banking sector, which needs to monitor risks and ensure compliance with laws and regulations, no studies were found that correlated managers' demographic variables with compliance and financial performance. Therefore, the objective of this research is to evaluate whether compliance mediates the effect of the demographic characteristics of intermediary managers on the financial performance of bank branches. We use the Generalised Structural Equation Modeling (gSEM) as a data analysis technique to determine whether compliance mediates managerial demographics on the financial performance of bank branches. The results suggest that compliance mediates managerial demographics on financial performance only for some demographic characteristics.

Research paper thumbnail of The Most Relevant Skills of the Expert Accountant for the Promoters of Justice of the State Public Ministries and Accountants of Brazil

New Challenges in Accounting and Finance, 2021

In this work, a survey was carried out with the Prosecutors and the Accountants, through a questi... more In this work, a survey was carried out with the Prosecutors and the Accountants, through a questionnaire and data analysis, which point out thirteen skills most relevant to the Expert Accountant profession, identifying which of them our respondents believe are the most important, both from the point of view of the Prosecutors and of the Accountants. In the opinion of the Promoters of Justice, the skills that most influence are: technical flexibility, written communication and investigative ability. As for accountants, they are: deductive analysis, investigative ability, unstructured problem solving, and interviewing.