Subjects -> BUSINESS AND ECONOMICS (Total: 3541 journals)
    - ACCOUNTING (132 journals)
    - BANKING AND FINANCE (306 journals)
    - BUSINESS AND ECONOMICS (1229 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (212 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
    - INTERNATIONAL DEVELOPMENT AND AID (103 journals)
    - INVESTMENTS (22 journals)
    - LABOR AND INDUSTRIAL RELATIONS (61 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (595 journals)
    - MARKETING AND PURCHASING (106 journals)
    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (143 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

INTERNATIONAL COMMERCE (145 journals)                     

Showing 1 - 136 of 136 Journals sorted alphabetically
Acta Economica Et Turistica     Open Access   (Followers: 1)
Advances in Accounting     Hybrid Journal   (Followers: 10)
African Journal of Economic and Sustainable Development     Hybrid Journal   (Followers: 17)
Amnis     Open Access   (Followers: 1)
Antitrust Bulletin     Hybrid Journal   (Followers: 8)
Asia and the Global Economy     Open Access  
Asian Journal of Shipping and Logistics     Open Access   (Followers: 2)
Botswana Journal of Economics     Open Access   (Followers: 1)
Career Development International     Hybrid Journal   (Followers: 18)
China Business Review     Full-text available via subscription   (Followers: 2)
China Economic Quarterly International     Open Access  
Competition and Regulation in Network Industries     Full-text available via subscription   (Followers: 7)
Critical Perspectives on International Business     Hybrid Journal   (Followers: 1)
Crossroads     Hybrid Journal  
Digital Finance : Smart Data Analytics, Investment Innovation, and Financial Technology     Hybrid Journal   (Followers: 3)
East Asian Community Review     Hybrid Journal  
EC Tax Review     Full-text available via subscription   (Followers: 5)
Economic Journal of Emerging Markets     Open Access   (Followers: 1)
Economics Research International     Open Access   (Followers: 1)
Ekonomia Międzynarodowa     Open Access  
EMAJ : Emerging Markets Journal     Open Access  
Emerging Markets Finance and Trade     Hybrid Journal   (Followers: 7)
Estudos Internacionais : revista de relações internacionais da PUC Minas     Open Access   (Followers: 1)
European Business Law Review     Full-text available via subscription   (Followers: 17)
European Company Law     Full-text available via subscription   (Followers: 11)
European Journal of International Management     Hybrid Journal   (Followers: 3)
Expert Journal of Business and Management     Open Access  
Foreign Trade Review     Hybrid Journal   (Followers: 3)
Global & Strategis     Open Access   (Followers: 1)
Global Summitry     Hybrid Journal   (Followers: 1)
Global Trade and Customs Journal     Full-text available via subscription   (Followers: 6)
Human Resource Development International     Hybrid Journal   (Followers: 19)
Human Resource Management International Digest     Hybrid Journal   (Followers: 17)
IMF Economic Review     Hybrid Journal   (Followers: 44)
IN VIVO     Full-text available via subscription   (Followers: 4)
Information Resources Management Journal     Full-text available via subscription   (Followers: 8)
Information Technologies & International Development     Open Access   (Followers: 82)
International Advances in Economic Research     Hybrid Journal   (Followers: 6)
International Business Review     Hybrid Journal   (Followers: 9)
International Commerce Review     Hybrid Journal   (Followers: 1)
International Economic Journal     Hybrid Journal   (Followers: 8)
International Economic Review     Hybrid Journal   (Followers: 61)
International Economics     Hybrid Journal   (Followers: 3)
International Economics and Economic Policy     Hybrid Journal   (Followers: 7)
International Entrepreneurship and Management Journal     Hybrid Journal   (Followers: 8)
International Environmental Agreements: Politics, Law and Economics     Hybrid Journal   (Followers: 14)
International Finance     Hybrid Journal   (Followers: 26)
International Insolvency Review     Hybrid Journal   (Followers: 4)
International Journal of Applied Behavioral Economics     Full-text available via subscription   (Followers: 19)
International Journal of Asian Business and Information Management     Full-text available via subscription   (Followers: 1)
International Journal of Commerce and Management     Hybrid Journal  
International Journal of Export Marketing     Hybrid Journal   (Followers: 1)
International Journal of Governance and Financial Intermediation     Hybrid Journal  
International Labor and Working-Class History     Full-text available via subscription   (Followers: 15)
International Labour Review     Partially Free   (Followers: 60)
International Marketing Review     Hybrid Journal   (Followers: 13)
International Public Management Journal     Hybrid Journal   (Followers: 8)
International Review of Applied Economics     Hybrid Journal   (Followers: 6)
International Review of Economics     Hybrid Journal   (Followers: 4)
International Review of Economics & Finance     Hybrid Journal   (Followers: 28)
International Review of Finance     Hybrid Journal   (Followers: 9)
International Review of Financial Analysis     Hybrid Journal   (Followers: 8)
International Review of Law and Economics     Hybrid Journal   (Followers: 27)
International Review of Retail, Distribution and Consumer Research     Hybrid Journal   (Followers: 3)
International Review of Social History     Full-text available via subscription   (Followers: 32)
International Review on Public and Nonprofit Marketing     Hybrid Journal   (Followers: 3)
International Small Business Journal     Hybrid Journal   (Followers: 11)
International Studies of Management and Organization     Full-text available via subscription   (Followers: 8)
International Trade Journal : Western Hemispheric Studies     Hybrid Journal   (Followers: 2)
International Transactions In Operational Research     Hybrid Journal   (Followers: 2)
Intertax     Full-text available via subscription   (Followers: 4)
Japanese Political Economy     Full-text available via subscription   (Followers: 1)
Journal for International Business and Entrepreneurship Development     Hybrid Journal   (Followers: 8)
Journal of Accounting and Finance in Emerging Economies     Open Access  
Journal of Advanced Research in Economics and International Business     Full-text available via subscription  
Journal of Antitrust Enforcement     Hybrid Journal   (Followers: 1)
Journal of Chinese Economic and Foreign Trade Studies     Hybrid Journal   (Followers: 2)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 4)
Journal of Comparative International Management     Full-text available via subscription  
Journal of Contemporary European Research     Open Access   (Followers: 16)
Journal of Economics and International Finance     Open Access   (Followers: 1)
Journal of International Accounting, Auditing and Taxation     Hybrid Journal   (Followers: 5)
Journal of International Business Policy     Hybrid Journal  
Journal of International Business Studies     Hybrid Journal   (Followers: 46)
Journal of International Commerce, Economics and Policy     Hybrid Journal  
Journal of International Consumer Marketing     Hybrid Journal   (Followers: 9)
Journal of International Development     Hybrid Journal   (Followers: 32)
Journal of International Economics     Hybrid Journal   (Followers: 38)
Journal of International Entrepreneurship     Hybrid Journal   (Followers: 10)
Journal of International Financial Management & Accounting     Hybrid Journal   (Followers: 4)
Journal of International Financial Markets, Institutions and Money     Hybrid Journal   (Followers: 19)
Journal of International Food & Agribusiness Marketing     Hybrid Journal   (Followers: 2)
Journal of International Management     Hybrid Journal   (Followers: 5)
Journal of International Marketing     Full-text available via subscription   (Followers: 24)
Journal of International Money and Finance     Hybrid Journal   (Followers: 37)
Journal of International Trade & Economic Development: An International and Comparative Review     Hybrid Journal   (Followers: 12)
Journal of International Trade Law and Policy     Hybrid Journal   (Followers: 19)
Journal of Korea Trade     Full-text available via subscription   (Followers: 1)
Journal of Monetary Economics     Hybrid Journal   (Followers: 95)
Journal of Revenue and Pricing Management     Hybrid Journal   (Followers: 4)
Journal of Reviews on Global Economics     Open Access  
Journal of the Association for Consumer Research     Full-text available via subscription   (Followers: 9)
Journal of the Japanese and International Economies     Hybrid Journal   (Followers: 4)
Journal of Theoretical and Applied Electronic Commerce Research     Open Access  
Journal of World Trade     Full-text available via subscription   (Followers: 19)
Jurnal Hubungan Internasional     Open Access  
Jurnal Ilmu Ekonomi Terapan     Open Access  
L'Année du Maghreb     Open Access   (Followers: 1)
Management international / International Management / Gestiòn Internacional     Full-text available via subscription   (Followers: 3)
Management International Review     Hybrid Journal   (Followers: 7)
MEED Middle East Economic Digest     Full-text available via subscription   (Followers: 1)
Monthly Statistics of International Trade - Statistiques mensuelles du commerce international     Full-text available via subscription   (Followers: 3)
PharmacoEconomics     Full-text available via subscription   (Followers: 25)
Proceedings of the International Conference on Business Excellence     Open Access  
Qualitative Research in Financial Markets     Hybrid Journal   (Followers: 2)
Quarterly Journal of Political Science     Full-text available via subscription   (Followers: 18)
Regional Formation and Development Studies     Open Access  
Relações Internacionais (R:I)     Open Access  
Research World     Hybrid Journal  
Review of International Economics     Hybrid Journal   (Followers: 14)
Review of International Political Economy     Hybrid Journal   (Followers: 40)
Revista Brasileira de Gestão de Negócios     Open Access  
Revista Multiface Online     Open Access  
Revue internationale de l'économie sociale     Full-text available via subscription  
Revue Internationale du Travail     Full-text available via subscription   (Followers: 3)
Revue internationale P.M.E. : économie et gestion de la petite et moyenne entreprise     Full-text available via subscription   (Followers: 1)
South African Journal of International Affairs     Hybrid Journal   (Followers: 6)
South American Development Society Journal     Open Access  
Studies in Comparative International Development     Hybrid Journal   (Followers: 16)
Syracuse Journal of International Law and Commerce     Open Access   (Followers: 3)
TDM Transnational Dispute Management Journal     Full-text available via subscription   (Followers: 5)
Transnational Corporations Review     Hybrid Journal  
World Competition     Full-text available via subscription   (Followers: 9)
World Food Policy     Hybrid Journal   (Followers: 3)
World Oil Trade     Hybrid Journal  
World Trade and Arbitration Materials     Full-text available via subscription   (Followers: 8)

           

Similar Journals
Journal Cover
Revista Brasileira de Gestão de Negócios
Journal Prestige (SJR): 0.144
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 1806-4892 - ISSN (Online) 1983-0807
Published by FECAP Homepage  [1 journal]
  • Change Appraisals and Job Crafting as Foundation to Inculcate Support for
           Change: A Dual Manifestation

    • Authors: Farhan Mehboob, Noraini Othman, Muhammad Fareed, Ali Raza
      Abstract: Purpose – Organizational change does not always have just negative repercussions but also have positive implications. Drawing on cognitive appraisal theory and the job-demands resources model, this study aims to examine the differential effects of change related challenge-threat appraisals on employees’ change supportive behaviour. The study proposes that challenge-threat appraisals provide impetus for change recipients to enact approach-avoidance job crafting behaviors during the times of organizational change, a relationship that is moderated by hope. Design/methodology/approach – Data was collected from bank staff of one of the leading bank in Pakistan that has been going through a major techno-structural change. Using self-reported questionnaire by cross-sectional mean the study has tested the proposed research framework by employing multivariate analysis techniques to accomplish the research objectives. Findings – The findings showed challenge appraisal positively while threat appraisal negatively predicted employees’ change supportive behaviour. Moreover, approach-avoidance job crafting provides robust channel to intervene and influence the proposed direct relationships. Furthermore, hope has moderated and strengthened the positive association between challenge appraisal and approach job crafting. However, it failed to establish its moderating role to influence the relationship between threat and avoidance job crafting.  Originality/value – The study offers fresh theoretical, empirical and practical insights in the existing body of change literature. It contributes to the research on organizational change by addressing multiple perspectives in a single study such as by simultaneously examining the person and context factors, activation phenomenon and dual perspectives to unfold one’s behavioural support to change.   Keywords - Challenge-threat Appraisals, Job Crafting, Hope, Change Supportive Behavior, Organizational Change
      PubDate: 2022-06-30
      Issue No: Vol. 24, No. 2 (2022)
       
  • The effects of autonomy at work, learning culture and organizational
           cynicism on the transfer of what is learned in an MBA

    • Authors: Patrícia Teixeira Maggi da Silva, Diógenes de Souza Bido, Diogo Reatto
      Abstract: Objective - to propose and test an MBA learning download model, evaluating the influence of autonomy at work, the learning culture and organizational cynicism on the download of what has been learned. Methodology - A survey was carried out with students in the Brazilian phase of completion and MBA graduates from three business schools. The final sample consisted of 306 participants. To measure the variable transfer, a scale was developed and tested. For the independent variables (work autonomy, learning culture and organizational cynicism) previously validated scales were adopted. The data was drawn through the offer of companies (PLS-by definitionEMS) The learning outcomes of learning were realized during autonomy at work and organizational cynicism does not explain the results. The model also included five control variables, two of which had statistically significant results, but with effects on the transfer of intelligent control: student age and load. Contributions - The study contributes to the theory by testing with five transfer dimensions of the study, proving the multidimensionality of the construct. The results can also be revealed to students who learned the MBA in different ways but also did not contribute to their students as organizations.
      Keywords - Transfer of Learning; Autonomy at work, Learning Culture; Organizational Cynicism; MBA.
      PubDate: 2022-06-30
      Issue No: Vol. 24, No. 2 (2022)
       
  • All in One: Digital Influencers as Market Agents of Popular Culture

    • Authors: André Luiz Maranhão de Souza-Leão, Bruno Melo Moura, Walber Kaíc da Silva Nunes
      Abstract: Purpose: Considering the growing relevance of the digital influencers on the consumer practices and the emergence of Brazil as one of main popular culture market in the world, the study aims to understand how Brazil popular culture digital influencers channels produce paratexts that complement and broaden the consumption experience of media texts. Theoretical framework: Digital influencers are articulated as consumption mediators through the notions of marketplace ideologies and agencies established by media discourses, grounded by the Foucauldian Theory of Knowledge and the Theory of Paratextuatlity. Design/methodology/approach: Using Foucauldian Discourse Analysis the research analyzes 4,006 video thumbnails posted between January 2017 and July 2019 from the top-five Brazilian YouTube channels specialized on popular culture and the entertainment industry. Findings: The identified discursive formations points to three ideological positions took by the digital influencers channels: as press, resonating the entertainment industry analytically; as fans, touting popular culture to a captive audience; and as promoters, assuming a marketing role in demand development. Altogether, these discourses evidence an episteme founded on a market agency. Research, Practical & Social implications: The study proposes an important theoretical insight, since digital influencers evidence an overlap of roles performed as market agents (e.g., consumers, producers, mediators), which are often well demarcated by the literature. Specifically, evokes an ethical reflection on such conduct and reverberates their practice on the authoring of popular culture, bringing light to both social and practical concerns about it. Furthermore, the study also presents as practical implication the importance of influencers in influencing consumption practices through their discourses. Originality/value: The study addresses the conception of paratextual production as an interdisciplinary theoretical dialogue for the Consumer Culture Theory research tradition. Key words: digital influencers; paratext; marketplace ideologies; media; Foucauldian Discourse Analysis.
      PubDate: 2022-06-30
      Issue No: Vol. 24, No. 2 (2022)
       
  • Capabilities and Innovative Performance in the Brazilian Agricultural
           Machinery Industry

    • Authors: Estêvão Passuello Ruffoni, Fernanda Maciel Reichert
      Abstract: Purpose – This study identifies how Brazilian agricultural machinery manufacturers combine different capabilities to innovate. This industry has potential to increase productivity in agriculture, a sector that is notably relevant in Brazil, one of the main food and agricultural commodities producers in the world. Theoretical framework – Firms were approached through the lens of a four innovation capabilities model (development, operations, management and transactions). Previous researches about innovation in the machinery and equipment industry were deepened to support the results obtained. Design/methodology/approach – To identify the combinations of innovation capabilities, fuzzy-set QCA (Comparative Qualitative Analysis) technique was applied. Data were collected through a survey, conducted with 103 Brazilian companies. Findings – Agricultural machinery manufacturers innovate by two combinations of capabilities: development, operations and management (DC*OC*MC), or operations and transactions (OC*TC). Innovation emerges when excellence in manufacturing is complemented by improvements in existing products and in managerial processes (DC*OC*MC), or in negotiation skills and commercialization processes (OC*TC). Research, Practical & Social implications – Previous researches had already identified the machinery and equipment industry, of emerging economies, as focused on production-related enhancements. However, the present study demonstrates that this is not sufficient to firms innovate. As practical implication, we indicate two routes to agricultural machinery companies achieve a high innovative performance. Originality/value – Researches about innovation in the machinery and equipment industry generally aim to understand only how firms develop new products and manufacturing processes. The study fills a gap when approaching this industry through broader lenses, demonstrating the relevance of new managerial and transactional processes development for these firms.   Keywords – Innovation, Innovation Capabilities, Machinery and Equipment Industry, Agricultural Machinery, fsQCA
      PubDate: 2022-06-30
      Issue No: Vol. 24, No. 2 (2022)
       
  • How are realities enacted through data' Analysis of practices and
           knowledge of professionals who work with data in the light of
           actor-network theory

    • Authors: Raquel Prá, Claudia Simone Antonello
      Abstract: Purpose – In the context of growing interest in the use of data to create mathematical models that can predict future behaviors and assist in business decision making, this theoretical-empirical article aims to understand how realities are enacted through data, from the identification and description of the practices and knowledge of two professional groups that work with data.
      Theoretical framework – Actor-Network Theory and Theory of Practice.
      Design/methodology/approach – The research was developed under the methodological guidance of the Actor Network Theory, from November 2017 to September 2018, including interviews and observations of daily work.
      Findings – Results suggest that the realities portrayed in the predictive models are constituted from arrangements of human and non-human, situational and emerging elements, contemplating data, technological potentialities and constraints and political choices that permeate these configurations.
      Research, Practical & Social implications – The research demonstrates that knowledge and predictive models generated from data cannot be understood without taking into account their contexts of origin, which makes it possible to question their supposed neutrality and objectivity. Considering these compositions, these models can lead to process optimization, but also to unexpected effects, such as errors in scenario projection.
      Originality/value – The research contributes by making visible the configurations of human and non-human, situational and emergent elements, through which organizations and realities are enacted, based on data practices.
      Keywords - Professionals who work with data; predictive models; enacted realities; Actor-Network Theory; Theory of Practice.
      PubDate: 2022-06-30
      Issue No: Vol. 24, No. 2 (2022)
       
  • Enhancing brand understanding through brand training: a conditional
           process analysis of recent hires at an airline

    • Authors: Enrique Murillo
      Abstract: Purpose – Within internal branding research, the positive association between employee brand training and brand understanding is well established. However, the boundary conditions of this focal relationship have not been researched to date, and insight about the effect of individual differences would be of significant practical value to service organizations. Accordingly, the purpose of this study is to test the moderating effect on the focal relationship of three key individual differences: age, gender and customer-contact position.   Theoretical framework - The study is grounded on established constructs and relationships from internal branding literature.    Design/methodology/approach – Data was collected at a Latin American airline using a web-based survey. The sample included 225 recently hired employees. The analysis was performed through conditional process models estimated with the PROCESS macro for SPSS.   Findings – Age moderates the focal relationship, with older employees displaying a weaker impact of brand training on brand understanding, which becomes non-significant after age 50. For gender, the moderating effect was not significant. Contact position had a significant negative effect on the focal relationship, i.e. brand training had a weaker impact on brand understanding for contact employees compared to non-contact employees. This is attributed to contact employees’ involvement in service encounters, which provides real-world opportunities to learn about the brand above and beyond formal brand training; opportunities which non-contact employees lack.   Research, Practical & Social implications – Training managers in service organizations can use study results to achieve greater impact from scarce brand training resources. For gender differences, findings support a uniform allocation of training resources. For age differences, a differential allocation is advised, with more resources for younger employees, who have lower scores of brand understanding and derive greater impact from brand training. The finding of diminishing impact of brand training suggests devising alternative means/opportunities for older employees to enhance their brand understanding. Lastly, results support allocating more training resources to non-contact employees who, when compared to contact employees, have lower brand understanding scores, higher impact of brand training, and fewer non-training opportunities to learn about the brand. Result generalizability is limited by the sample coming from a single organization.   Originality/value – Within internal branding research there is little examination of moderating effects for established relationships. This study makes an incremental contribution by testing the effect of three relevant individual differences on the relationship between brand training and brand understanding. The results have practical managerial applications.   Keywords - Internal branding, brand promise, conditional process analysis, service employees  
      PubDate: 2022-06-30
      Issue No: Vol. 24, No. 2 (2022)
       
  • Born global's Risk Perception and Internationalization in Emerging
           Markets

    • Authors: Fabricio Stocker, Keysa Manuela Cunha de Mascena, Gustavo Abib, Hélio Arthur Reis Irigaray
      Abstract: Purpose - The purpose of this paper is to propose an integrative model of risk analysis and influencing factors on the propensity and speed of the born globals internationalization process.   Theoretical framework - The research is based on the international business literature focusing on the risk on internationalization. The variables, and scale used to construct the model comes from the referred literature, supported by recent studies.   Design/methodology/approach - The model is tested by a survey carried out on a sample of 200 Brazilian microbreweries and the data are analyzed using structural equation modeling.   Findings - The findings indicate that the speed of internationalization, which involves the process, strategy, and networks, has a strong relationship with the risk perception. In contrast, the internationalization propensity, which involves the characteristics of the entrepreneur is not related to the risk evaluation.   Originality - This study seeks to improve the knowledge proposing a structural model and empirically testing the constructs of the propensity for and speed of internationalization and the impact of the evaluation and perception of risks on born globals.   Research implications - This study further complements and enriches the research of risk perception in the field of international entrepreneurship, and contributes to the literature in emerging markets, discussing the characteristics of entrepreneurship and small businesses within this context.   Practical implications - The relationship networks influence the process and speed of internationalization of BGs, as well as the perception and assessment of risk by entrepreneurs, highlighting the importance of this discussion in practice.   Keywords Risk perception, Internationalization, Born globals, Emerging Markets.  
      PubDate: 2022-06-30
      Issue No: Vol. 24, No. 2 (2022)
       
  • Dynamic Innovation Capabilities and their Impact on Export Performance in
           Times of Economic Crisis

    • Authors: Pablo Ledesma-Chaves, Jorge Arenas-Gaitán
      Abstract: Purpose– To determine the mediator role of innovative dynamic capabilities in performance in the internationalisation strategy of firms during periods of economic crisis. Theoretical framework– We base ourselves on the Theory of Dynamic Capabilities, as a response to the environment produced by an economic crisis. Two firm models are analysed in accordance with their internationalisation strategy: born-global and gradual internationalisation firms. Design/methodology/approach– We propose two hypotheses which are tested with a sample of 145 Spanish exporting firms. We use a structural equations model (SEM)- Partial Lead Squares (PLS) and PLS-MGA to compare the results among born-global and gradual internationalisation firms. Findings–Firstly, innovation capability is necessary for entering new markets to lead to improvements in the export performance. Secondly, there exist significant differences between born-global and gradual internationalisation firms. Research, Practical & Social implications– The analysis makes management contributions for the improvement in the use of skills and resources in firms in periods of profound variation of the environment, indicating for managers the importance of advancing in a process of creation and culture of dynamic capabilities. Originality/value– The study makes contributions regarding the role of innovative dynamic capability as an enhancer of international results in periods of economic crisis. It also contributes a novel form of capturing the dynamic character of the innovation capability.   Keywords - Crisis, dynamic capabilities, born-global, exporting, innovation.      
      PubDate: 2022-06-30
      Issue No: Vol. 24, No. 2 (2022)
       
  • The Impact of Institutional Pressures on the Adoption and Maintenance of
           E-commerce in Brazilian Micro and Small Enterprises (MSEs)

    • Authors: Henrique Adriano de Sousa, Luciana Klein, Simone Bernardes Voese
      Abstract: Objective – Amid the technological rise and late adhesion by micro and small companies, the study aims to verify the impact of institutional pressures on the perception of barriers and benefits in the adoption and maintenance of e-commerce in Brazilian MSEs. Theoretical framework – The study was developed based on the precepts of Institutional Theory, aimed at approaching institutional pressures, verifying how the orientation and adaptation of the actions taken by MSEs towards the use of e-commerce as an organizational practice occurs. Methodology – The research was carried out from a survey with 120 e-commerce managers, using a questionnaire composed of 28 statements about institutional pressures in e-commerce, perceived benefits and barriers, in addition to aspects related to adoption and e-commerce maintenance. For data analysis, structural equation modeling was applied. Results – The results demonstrate that mimetic and normative institutional pressures provide the perception of benefits and help to overcome barriers in relation to e-commerce, leading companies to adopt and improve this business modality. On the other hand, coercive pressures did not indicate an association with the perception of benefits, but mitigated the perception of barriers, suggesting that coercive pressures are motivated according to the context of the country in which they are inserted. Contributions – There is an advance in the discussion of Institutional Theory, in which it is possible to verify that institutional pressures influence MSEs to join and maintain new forms of online business. In this way, the results guide managers in the development of strategies using digital technologies as competition tools. Keywords - E-commerce; MSEs; Adoption and Maintenance; Institutional pressures; Barriers and Benefits.
      PubDate: 2022-06-30
      Issue No: Vol. 24, No. 2 (2022)
       
  • Accounting Conservatism and the Market Value of Cash Holdings in Brazil

    • Authors: Aviner Augusto Silva Manoel, Marcelo Botelho da Costa Moraes
      Abstract: Objective – To analyze the relationship between conservative accounting policies and the value that shareholders attribute to the cash holdings of publicly-traded companies in Brazil. Theoretical Framework – Cash holdings are the most vulnerable asset to the agent’s opportunistic actions. Part of the discussion in the literature on the topic concerns the possible mechanisms to align the interests between the agent and principal. However, little is known on whether accounting conservatism, as a governance mechanism and important attribute of financial reports, can mitigate part of the agency problems related to the use of cash holdings. Methodology – To analyze the market value of cash holdings we used the Pinkowitz, Stulz, and Williamson (2006) regression model. An accruals-based measure was used as a proxy for accounting conservatism. Results and Contributions – The evidence obtained indicates a positive association between conservative accounting policies and the market value of cash holdings. In general, the empirical evidence suggests that shareholders attribute a higher market value to the cash holdings of conservative companies. The study contributes to the literature by demonstrating that conservative accounting policies have the potential to provide organizations with real economic benefits, serving as a governance mechanism that reduces the agency problems associated with the use of cash. Impact on the Area – Presenting another benefit associated with accounting conservatism also helps in the discussion on conservatism in financial reports. This is relevant given the current debate on the merits of neutrality versus conservatism as a desirable characteristic of accounting numbers. Keywords – Corporate Governance; Cash Holdings; Audit Quality.
      PubDate: 2022-06-30
      Issue No: Vol. 24, No. 2 (2022)
       
 
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