RAUSP Management Journal: Volume 55 Issue 3 , Open Access


Table of contents

Efficiency of credit unions in Brazil: an analysis of the evolution in financial intermediation and banking service

Manuela Gonçalves Barros, Marcelo Botelho da Costa Moraes, Alexandre Pereira Salgado Junior, Marco Antonio Alves de Souza Junior

The purpose of this paper is to evaluate the efficiency in financial intermediation and the cost efficiency in banking service of credit unions in Brazil, based on essentially…


Environmental disclosure in corporate websites: a study in Brazil and USA companies

Anastácia Rosa Portella, José Alonso Borba

The internet allows much corporate information to be instantly accessed from anywhere, at any time. To better inform the more diverse stakeholders, companies have used their…


Corporate electoral donations and tax aggressiveness

Antonio Lopo Martinez, Hettore Sias Telles, Viviane Chiachio

The purpose of this paper is to investigate whether companies that donate to winning electoral campaigns are more aggressive in terms of tax planning than companies that do not…


Financial constraints and the interdependence of corporate financial decisions: A cross-country study

Guilherme Kirch, Paulo Renato Terra

This paper aims to examine the interdependence of financial decisions (investment, financing, dividends and cash-holding) under financial constraints.


Governance and financial efficiency of Brazilian credit unions

Ricardo Terranova Favalli, Alexandre Gori Maia, Jose Maria Ferreira Jardim da Silveira

This paper aims to evaluate the relation between governance and financial efficiency of credit unions in Brazil. The study shows how poor financial efficiency in credit unions may…


The effect of facial expression on emotional contagion and product evaluation in print advertising

Giuliana Isabella, Valter Afonso Vieira

The purpose of this paper is to investigate the emotional contagion theory in print ads, and expand the literature of smiling to different type of smiles and gender congruency…


Everyday sadism in the business area

Alan Diógenes Góis, Gerlando Augusto Sampaio Franco de Lima, Marcia Martins Mendes De Luca

The purpose of this study is to identify sociodemographic factors that are predictive of the level of everyday sadism (SAD) in the business area.


Social intra-organizational connection: effects in three relational domains

Cristiano de Oliveira Maciel

The purpose of this paper is to present the construct of social intra-organizational connection (SIC). This construct reflects the extent to which a focal actor believes his…