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Open Access
Article
Publication date: 10 February 2022

Graça Azevedo, Jonas Oliveira, Luiza Sousa and Maria Fátima Ribeiro Borges

The purpose of this paper to analyze the risk reporting practices and its determinants of commercial banks during the period of the adoption of the Basel II Accord in Portugal.

Abstract

Purpose

The purpose of this paper to analyze the risk reporting practices and its determinants of commercial banks during the period of the adoption of the Basel II Accord in Portugal.

Design/methodology/approach

The paper conducts a content analysis of the risk and risk management sections included in the management reports and the notes of the annual reports of Portuguese commercial banks, for the years 2007, 2010 and 2013.

Findings

Findings show that theoretical frameworks underpinned in agency and legitimacy theories continue to provide valid explanations for risk reporting by Portuguese banks. More specifically, findings indicate that agency costs, public visibility and reputation are crucial drivers of risk reporting. Findings also indicate that younger banks with lower risk management skills use risk reporting either as an informational process or as a channel to manage organizational legitimacy.

Research limitations/implications

The content analysis does not allow readily for in-depth qualitative inquiry. The coding instrument is subject to coder bias. Information about risk can be provided in sources other than annual reports. Additionally, not all banks disclose information on corporate governance-related variables that could also influence risk reporting.

Originality/value

The current research setting has never been studied hitherto. In this sense, this study seems to be of great relevance given the scarcity of literature on the subject in Portugal.

Details

Asian Review of Accounting, vol. 30 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

Case study
Publication date: 20 January 2017

Karen Cates, Guilherme Riederer, Nathan Tacha and Rodrigue Ulrich Nsele Awanda

After early successes in a very selective management-training program, Daniel Oliveira, a young manager for Brazilian fashion chain Clothes & Accessories, is thrown into…

Abstract

After early successes in a very selective management-training program, Daniel Oliveira, a young manager for Brazilian fashion chain Clothes & Accessories, is thrown into the deep end of the pool by being reassigned to a region lagging in sales. Early on, Oliveira discovers that his store, located in mid-sized Vitória in southeastern Brazil, is in trouble. As soon as he tries to make changes, however, he meets with resistance from long-term employees. The case details his pitfalls and growing awareness of the complexities of leading a diverse workforce and managing change.

  • Analyze and discuss the process for leading change with people in mind and understand how different tools could be applied in real life situations

  • Discuss the manager’s role in a turnaround process and common mistakes made by inexperienced managers

  • Weigh the risks and consequences of different talent management (or leadership development) strategies

  • Grasp the importance of building effective teams and fostering buy-in to succeed in a leadership position

Analyze and discuss the process for leading change with people in mind and understand how different tools could be applied in real life situations

Discuss the manager’s role in a turnaround process and common mistakes made by inexperienced managers

Weigh the risks and consequences of different talent management (or leadership development) strategies

Grasp the importance of building effective teams and fostering buy-in to succeed in a leadership position

Details

Kellogg School of Management Cases, vol. no.
Type: Case Study
ISSN: 2474-6568
Published by: Kellogg School of Management

Keywords

Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of…

Abstract

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

Article
Publication date: 14 May 2018

Jonas Oliveira, Rogério Serrasqueiro and Sara Nunes Mota

This paper aims to assess the risk reporting practices extent to which firm’s and corporate governance characteristics explain risk-related disclosures (RRD) motivations…

Abstract

Purpose

This paper aims to assess the risk reporting practices extent to which firm’s and corporate governance characteristics explain risk-related disclosures (RRD) motivations across two European Latin countries (Portugal and Spain). Moreover, drawn on elements of agency, legitimacy, resources-based perspectives and institutional theory, this study also intends to assess whether the influence of corporate governance mechanisms on risk reporting is mediated by strategic/institutional legitimacy interests.

Design/methodology/approach

From a sample of 60 non-finance Portuguese and Spanish companies with securities traded on the Euronext Lisbon stock exchange market and on the Madrid stock exchange market, respectively, at December, 2011, the Corporate Governance reports and the “risk/risk management” sections of the Management reports included on consolidated annual reports for 2011 were manually content analysed, according to prior literature. Further, multiple linear regressions were used to assess the potential relationships between corporate governance mechanisms and risk reporting. The paper’s theoretical framework draws on elements of agency, legitimacy, resources-based perspectives and institutional theory. To understand the risk reporting practices of Portuguese and Spanish non-finance listed companies, the paper conducts a content analysis of 60 consolidated annual reports for 2011.

Findings

Results indicate that visible companies, operating in a country with a weaker legal environment, and during periods of financial distress disclose more discretionary RRD, basically to contextualize their negative outcomes. Some corporate governance mechanisms were crucial to improve risk information.

Originality/value

The paper goes beyond prior literature work and assesses whether the theoretical framework grounded on agency, legitimacy, resources-based perspective and institutional theory is suitable in explaining RRD in an under-researched setting (European Latin countries, such as Portugal and Spain, with low agency costs and different corporate governance models). Moreover, the analysis embraces a wider and homogeneous range of internal and external corporate governance mechanisms and uses a period in which both countries were severely affected by a sovereign debt crisis with negative impacts on company’s liquidity and financial risks. A research setting like this has not been studied hitherto.

Details

European Business Review, vol. 30 no. 3
Type: Research Article
ISSN: 0955-534X

Keywords

Article
Publication date: 15 November 2018

Alexandre da C. Goularte and Silvia Novaes Zilber

This study aims to evaluate the impact of country culture, represented by Hofstede cultural dimensions, in the adoption of Brazilian mobile banking services.

Abstract

Purpose

This study aims to evaluate the impact of country culture, represented by Hofstede cultural dimensions, in the adoption of Brazilian mobile banking services.

Design/methodology/approach

Based on the replication of a theoretical model previously tested in Mozambique (Africa) that combines the extended version of the unified theory of acceptance and use of technology (UTAUT2) with the five Hofstede cultural dimensions, this study tested that model in another emerging country, Brazil, using partial least squares (PLS) as a modeling method.

Findings

Replication showed that the cultural dimensions do not present strong significance in the moderation of the use of mobile banking. In fact, out of the five dimensions tested, three were not significant and two showed weak significance (p < 0.10): collectivism and short-term orientation. Those results, contrasting with that one presented by Baptista and Oliveira (2015), made sense under Ajzen’s theory (1991) – the TPB, leading to the conclusion that the moderation of cultural dimensions on behavior use is not applicable.

Originality/value

The authors concluded that the tested model may not be adherent, finding a theoretical gap to be explored in future studies: the moderation of the behavioral intention by cultural variables proposed by Hofstede. That finding supported the proposition of a new theoretical model, which considers the moderation of cultural dimensions in another place: behavioral intention to use mobile banking instead of the behavior use, as proposed by Baptista and Oliveira (2015). So, based on the research results and based on some authors cited in this study (Choi et al., 2014; Chou, 2013; Srite and Karahanna, 2006), it is proposed to insert Hofstede cultural variables as moderators of independent variables on the behavioral intention.

Details

International Journal of Innovation Science, vol. 11 no. 1
Type: Research Article
ISSN: 1757-2223

Keywords

Book part
Publication date: 1 June 2018

Olga Lorena Rojas Martínez and Mario Martínez Salgado

Recent qualitative social research about Mexican families and gender relations underlines the fact that changes in male involvement in domestic life have occurred and that…

Abstract

Recent qualitative social research about Mexican families and gender relations underlines the fact that changes in male involvement in domestic life have occurred and that significant changes in paternal responsibilities have been reported, especially among younger fathers with high educational levels and living in urban settings. Significant lags have also been detected in rural and indigenous communities regarding women’s status and the reduction of gender gaps.

On the basis of this, we analysed data from the 2014 National Time Use Survey of Mexico in order to determine whether there are significant differences in the time spent on child raising between rural and urban fathers. We also used a regression model to measure the effect of the place of residence and other socio-demographic characteristics on Mexican fathers’ level of involvement in raising their children.

Our results updated the indicators on the generational change in fathers’ collaboration in childcare and show that fathers living in urban settings are more involved – measured in time effectively spent in child raising than their rural counterparts. Furthermore, the occupations of fathers and especially that of mothers are of particular interest as factors that encourage or discourage greater male involvement in child raising.

Details

Fathers, Childcare and Work: Cultures, Practices and Policies
Type: Book
ISBN: 978-1-78743-042-6

Keywords

Article
Publication date: 28 April 2022

Wajeeha Aslam, Danish Ahmed Siddiqui, Imtiaz Arif and Kashif Farhat

By extending the service robot acceptance model (sRAM), this study aims to explore and enhance the acceptance of chatbots. The study considered functional, relational…

Abstract

Purpose

By extending the service robot acceptance model (sRAM), this study aims to explore and enhance the acceptance of chatbots. The study considered functional, relational, social, user and gratification elements in determining the acceptance of chatbots.

Design/methodology/approach

By using the purposive sampling technique, data of 321 service customers, gathered from millennials through a questionnaire and subsequent PLS-SEM modeling, was applied for hypotheses testing.

Findings

Findings revealed that the functional elements, perceived usefulness and perceived ease of use affect acceptance of chatbots. However, in social elements, only perceived social interactivity affects the acceptance of chatbots. Moreover, both user and gratification elements (hedonic motivation and symbolic motivation) significantly influence the acceptance of chatbots. Lastly, trust is the only contributing factor for the acceptance of chatbots in the relational elements.

Practical implications

The study extends the literature related to chatbots and offers several guidelines to the service industry to effectively employ chatbots.

Originality/value

This is one of the first studies that used newly developed sRAM in determining chatbot acceptance. Moreover, the study extended the sRAM by adding user and gratification elements and privacy concerns as originally sRAM model was limited to functional, relational and social elements.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 27 August 2019

Thales Leandro Coutinho de Oliveira, Gabriela de Barros Silva Haddad, Alcinéia de Lemos Souza Ramos, Eduardo Mendes Ramos, Roberta Hilsdorf Piccoli and Marcelo Cristianini

The purpose of this paper is to evaluate the optimization of high hydrostatic pressure (HHP) processing for the microbial inactivation on low-sodium sliced vacuum-packaged…

Abstract

Purpose

The purpose of this paper is to evaluate the optimization of high hydrostatic pressure (HHP) processing for the microbial inactivation on low-sodium sliced vacuum-packaged turkey breast supplemented with a natural antimicrobial compound (carvacrol).

Design/methodology/approach

A response surface methodology was used to model and describe the effects of different pressures (200–650 MPa) and holding times (30–300 s) during HHP processing of low-salt ready-to-eat turkey breast supplemented with 200 mg/kg of carvacrol on survival of the target pathogen (Listeria sp.) and spoilage microflora and on the quality attributes, including pH, syneresis, CIE color and lipid oxidation.

Findings

The HHP parameters influenced (p<0.05) the lethality rates and syneresis but did not affect the pH values and lipid oxidation of the products evaluated. According to the required performance criteria for Listeria post-lethality treatment, a treatment at 600 MPa/180 s (at 25°C) appears to be suitable for the studied low-sodium product. The HHP bacterial inactivation effects can notably be potentiated via the presence of carvacrol, and is useful at sensory acceptable sub-inhibitory levels.

Originality/value

This study shows that combined HHP plus additives may produce similar safety and shelf-life extension effects with mild HHP treatments, creating a global increase in the quality of HHP-processed food in addition to reducing costs on equipment maintenance and increasing industry productivity.

Details

British Food Journal, vol. 121 no. 11
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 7 August 2020

Frank Bivar Franque, Tiago Oliveira, Carlos Tam and Fernando de Oliveira Santini

This study aims to describe, synthesise and clarify the findings of published studies on individual continuance intention to use an information system (IS), considering…

1856

Abstract

Purpose

This study aims to describe, synthesise and clarify the findings of published studies on individual continuance intention to use an information system (IS), considering the fact that the number of studies in the continuance intention context are growing exponentially and cover several different subjects.

Design/methodology/approach

The research uses meta- and weight analysis by taking 115 empirical studies from continuance intention to use an IS. The data are presented in different views using significant and non-significant relationships from all the studies. Furthermore, it uses hierarchical linear meta-analysis to analyse potential moderators that can influence continuance intention.

Findings

The results reveal that affective commitment, attitude, satisfaction, hedonic value and flow are the best predictors of continuance intention to use an IS. Sample size, individualism, uncertainty avoidance and long-term orientation moderate the relationship of perceived usefulness on continuance intention. Power distance, masculinity and indulgence moderate relationship satisfaction on continuance intention.

Practical implications

The results reveal that continuance intention to use an IS has been studied in different countries, with different cultures; therefore, IS providers should have diversified managing strategies, to ensure the satisfaction of users and long-term usage of their IS.

Originality/value

The study provides a systematic overview of the most relevant variables used in the literature, including a temporal analysis of the theoretical models, highlighting the evolution of the constructs and presents a moderation analysis.

Details

Internet Research, vol. 31 no. 1
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 26 September 2022

Isabel de Jesus Oliveira, Flávio Filipe Sousa Ferreira and Licínia Vanessa Rodrigues Fernandes

This paper aims to disseminate the results of research aiming to identify the prevalence of dysphagia and related clinical factors in nursing home residents.

Abstract

Purpose

This paper aims to disseminate the results of research aiming to identify the prevalence of dysphagia and related clinical factors in nursing home residents.

Design/methodology/approach

A cross-sectional descriptive study was developed, including 99 residents in five nursing homes. A sociodemographic questionnaire and the Gugging Swallowing Screen for dysphagia screening were used for data collection.

Findings

The prevalence of dysphagia was 59.59%. A significant correlation was found between dysphagia and worse scores for fall risk, pressure ulcer, level of independence for activities of daily living and cognitive functioning.

Research limitations/implications

Results should be interpreted carefully due to sample size and specific country context. A larger sample must be achieved in further research.

Practical implications

Nurses must receive proper training to perform systematic dysphagia screening, and it should be considered, given the high prevalence, the inclusion of professionals specially trained for rehabilitating dysphagic residents in nursing home teams.

Social implications

The social and economic burden of dysphagia, in addition to all the implications on the person’s quality of life, requires a differentiated focus on this issue by nursing home managers.

Originality/value

Nursing homes have nurses providing health care; however, trained professionals for dysphagia treatment commonly are not. These results highlight the importance of systematic screening for dysphagia in all residents, thus promoting timely intervention to prevent respiratory and nutritional complications.

Details

Working with Older People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1366-3666

Keywords

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