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Esteves, Alexandre; Piccoli, Pedro
2024 Academia Revista Latinoamericana de Administración
doi: 10.1108/arla-08-2023-0140
The purpose of this study is to investigate the influence of firm-specific investor sentiment on Brazilian companies’ accrual-based earnings management between 2010 and 2018. The paper aims to bring deeper insight into the relationship between the investor expectations and managers’ decision-making in an emerging market.Design/methodology/approachThe authors use the quantitative approach and apply a multiple linear regression model to test the relationship among the abnormal accruals, the firm-specific investor sentiment index and the control variables. The final sample includes data from 175 companies, between 2010 and 2018.FindingsThese results reveal a negative association between firm-specific investor sentiment and accrual-based earnings management, which could mean that the risk propensity of managers to manipulate earnings increases when they face known losses in the capital market.Research limitations/implicationsThe research findings provide a valuable understanding of how emerging capital market expectations can influence managerial decisions, such as accrual-based earnings management. The geographical area of study was limited to only Brazil.Originality/valuePrevious studies on developed markets show that market-wide investor sentiment positively influences accrual-based earnings management. However, the present study shows that the firm-specific investor sentiment index has a significant and negative relationship with Brazilian companies’ earnings manipulation, whereas market sentiment indicates contradictory relationship in previous studies in the country.
Santos, André de Mendonça; Becker, Adriano Machado; Ayala, Néstor Fabian; Sant’Anna, Ângelo Márcio Oliveira
2024 Academia Revista Latinoamericana de Administración
doi: 10.1108/arla-07-2023-0118
The aim of this paper is to investigate the potential impact of Industry 4.0 (I4.0) digital technologies on promoting sustainability in small and medium-sized enterprises (SMEs) within developing economies such as Brazil. Additionally, we present a comprehensive framework that consolidates this correlation.Design/methodology/approachQualitative research was conducted through semi-structured interviews with leaders of SMEs to identify the specific challenges in achieving sustainability. Additionally, interviews were conducted with technology provider firms to evaluate the existing solutions available to SMEs. The interview results were analyzed, and technological solutions were proposed through a focus group session involving four experts in I4.0. These proposed solutions were then compared with the offerings provided by the technology providers. Based on this, a second round of meetings was conducted to gather feedback from the SMEs.FindingsThe findings of this study confirm the feasibility of implementing I4.0 and sustainable practices in SMEs. However, it is crucial to tailor the technologies to the specific circumstances of SMEs. The study presents propositions on how specific applications of technology can address the economic, environmental and social demands of SMEs. Furthermore, a framework is proposed, emphasizing the integration of smart technologies as essential components across sustainability dimensions.Originality/valueThis study makes a significant contribution to the current body of literature as it pioneers the examination of the relationship between I4.0 technologies and sustainability, focusing specifically on SMEs in a developing country context.
Rivas, Carolina; Tarí, Juan José; Pereira-Moliner, Jorge
2024 Academia Revista Latinoamericana de Administración
doi: 10.1108/arla-07-2023-0117
This paper analyzes how quality management in Ecuador’s national parks is explained through the quality practices contained in Deming’s quality principles from the point of view of employees.Design/methodology/approachQuantitative research was conducted with the participation of 254 employees from all national parks in Ecuador who rated the quality management practices (leadership, talent management, work climate and training) in their respective parks.FindingsThe results show that leadership, talent management, work climate and training significantly explain the service quality in the national parks. This study contributes to the adaptation of Deming’s quality principles to national parks via individual and joint analysis of the relationship between leadership, talent management, work climate and training with service quality in order to highlight which practices are the most important to service quality.Originality/valueThe paper provides a comprehensive overview of the key factors that influence service quality in the National Parks of Ecuador. Its multidisciplinary approach and exhaustive research make this work an invaluable tool for understanding and improving the preservation of natural resources and the tourism experience in these protected areas.
Souza, Paulo Vitor Souza de; Dalcero, Kátia; Ferreira, Denize Demarche Minatti; Paulo, Edilson
2024 Academia Revista Latinoamericana de Administración
doi: 10.1108/arla-11-2023-0187
This paper aims to examine how environmental, social and governance (ESG) practices are influenced by environmental innovations and how cultural dimensions moderate this interaction in Latin American companies.Design/methodology/approachIn this paper 157 companies from 6 Latin American countries were studied between 2010 and 2021, with a total of 1,204 observations. Data were collected from Refinitiv Eikon®, and results were generated using ordinary least squares regression, with country and year as controls.FindingsESG performance is higher in companies that invest in environmental innovation; innovation positively affects individual ESG factors; and masculinity, individualism, indulgence and power distance positively or negatively moderate the relationship between innovation and ESG performance, as well as environmental and social dimensions.Research limitations/implicationsOur findings contribute to the body of knowledge on sustainable practices in different cultures. We draw the attention of standard setters to the impact of innovation and culture on ESG practices in different countries.Practical implicationsBetter understanding of how environmental innovation can mitigate inequality, poverty and environmental issues in Latin America, promoting equitable development and environmental preservation.Social implicationsLatin American countries show significant levels of poverty, social and productive heterogeneity, and deficiencies in sustainable practices. Therefore, providing information on innovation as an incentive for better sustainable policies can promote these practices.Originality/valueOur study fills a gap by examining the specific influence of environmental innovation on ESG performance, particularly through its interactions with cultural dimensions, in a sample of Latin American firms.
Torres-Ortega, Jorge; Loyola-Campos, Javier; Ibarra-Pérez, Davor; Hernández-Muñoz, Valentina
2024 Academia Revista Latinoamericana de Administración
doi: 10.1108/arla-03-2023-0051
This paper aims to determine the effect of a set of factors (attitude toward entrepreneurship, perceived behavioral control or entrepreneurial self-efficacy, previous experience, internal locus of control and entrepreneurial alertness) on the entrepreneurial intentions of Chilean secondary vocational school students.Design/methodology/approachAn online survey was sent to all secondary-level students from four Chilean vocational schools (3,052 students). A total of 1,644 valid questionnaires were received. The data were analyzed using partial least squares structural equation modeling (PLS-SEM).FindingsThe results show that attitude toward entrepreneurship and perceived behavioral control positively and significantly impact the students’ entrepreneurial intentions, but not the previous experience.Research limitations/implicationsSince this research was carried out in a specific reality, the results may lack generalizability. Also, the proposed model requires further development through the incorporation of other factors. It is then suggested to replicate this study in other countries as well as to incorporate new variables and test new relationships.Practical implicationsEntrepreneurship education programs at the secondary level should emphasize changing/stimulating adolescents’ attitudes toward entrepreneurship as well as improving their confidence in their entrepreneurial abilities.Originality/valueThis is one of the few studies that provide empirical evidence about the determinants of entrepreneurial intentions in adolescents, particularly in Latin America, and with a large sample.
Baptista, José; Costa, Dália; Gonçalves, Sónia P.
2024 Academia Revista Latinoamericana de Administración
doi: 10.1108/arla-09-2023-0154
This study aims to analyze the relationship between attitudes towards organizational diversity and towards trans people, correlating them with the levels of transphobia among HR professionals. Drawing upon the Intergroup Contact Theory, we also seek to understand whether the results may be influenced by the contact variable.Design/methodology/approachData were collected through the administration of a questionnaire to a sample of 184 HR professionals. The questionnaire was comprised of self-constructed questions and previously validated scales, including: Attitudes Toward Diversity Scale (ATDS) (Montei et al., 1996), Attitudes Toward Transgendered Individuals (ATTI) Scale (Walch et al., 2012) and Genderism and Transphobia Scale (GTS) (Hill and Willoughby, 2005).FindingsThe results do not show high levels of negative attitudes towards organizational diversity or intolerance towards trans people, being these variables correlated, with higher levels of intolerance in the portion of the sample without contact with trans people.Originality/valueThis article contributes to the increase of knowledge in the field of HR Development Policies focusing on the thematic of Diversity and Inclusion, which is a very current and important topic in organizations today. Also, the relevance and contribution of the study point to the need for Human Resources Management Practices that take on positive discrimination and/or encourage the adoption of affirmative actions by organizations.
Peña, Jorge; Caruajulca, Percy
2024 Academia Revista Latinoamericana de Administración
doi: 10.1108/arla-10-2023-0172
Considering the entrepreneurship nature and the high number of small and medium enterprises (SMEs) in the Latin American region, this study seeks to empirically test the relationship between organizational culture (OC), transformational leadership (TF) and organizational performance (OP) to support their long-term survival.Design/methodology/approachUnder a post-positivism paradigm, quantitative approach and correlational scope, this research analyzed the interrelationship between OC, TF and OP across Peruvian SMEs. Confirmatory factor analysis (CFA) and structural equation modeling (SEM) were used to test the hypotheses based on the responses of 276 SMEs’ top executives from the commerce, services, manufacturing, construction and agriculture industries.FindingsOC fully mediates the relationship between TL and OP. Although TF solely does not drive OP, the mediating effect of OC is crucial for SMEs’ long-term survival, especially considering their contribution to employment, poverty reduction and GDP in developing countries. Entrepreneurial transformational leaders inspire their followers to achieve goals, strive to develop individual skills, transmit confidence and leave aside their own interests to focus on the common goal of growing their entrepreneurship competitively.Originality/valueThe three variables under analysis have been applied to large companies and SMEs. However, this research enriches previous findings, highlighting the necessity for an adequate OC derived from an entrepreneur with TL, contributing to the survival of SMEs, whose results are critical for developing countries’ economies.
Vidal-Suárez, Marta M.; López-Duarte, Cristina; González-Torre, Pilar L.
2024 Academia Revista Latinoamericana de Administración
doi: 10.1108/arla-11-2023-0201
The purpose is to explore the existence of different export manager profiles in terms of managerial attributes and personal traits according to gender. The study aims to answer two research questions: (1) Do export manager profiles differ depending on gender? If so, (2) which are the traits or managerial attributes that differ by gender and which is the relationship among them?Design/methodology/approachThe article relies on a quantitative empirical analysis of a sample of export managers of Spanish small and medium-sized enterprises (SMEs).FindingsOur results point to the existence of gendered export manager profiles that differ in terms of objective managerial attributes, personal traits, managerial styles and subjective perceptions relative to discriminatory practices and detrimental stereotypes. Two gender-specific substitution effects exist: one between managers’ experiential skills and their formal education and the other between managers' entrepreneurial orientation and the use of relational networks.Research limitations/implicationsOur data are limited in terms of geographical scope and firms size; therefore, our results are no generalizable without new studies on this issue.Practical implicationsOur findings can help firms to understand the relevance of export teams that encompass different gender managers and benefit from the combination of diverse managerial attributes, personal traits and relational processes in their international growth.Originality/valueGender is an scarcely studied issue in international business and management literature despite its relevance in the international institutional context. This article addresses the gender aspect of export management.
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