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The purpose of this article is to analyze the effects of financing policy and countries' institutional–financial characteristics on earnings management (EM) practices in Latin American companies.

The GMM estimator was used according to Arellano and Bover (1995) for panel data on a sample of 983 Latin American companies between 1995 and 2017.

Leverage and short-term debt have a negative and nonlinear effect on EM practices. Nonlinearity suggests that firms with high levels of leverage and short-term debt carry out positive discretionary accruals. Countries' institutional and financial development reduces EM practices. Mandatory IFRS adoption also reduces these practices and mitigates the effects of the low institutional and financial development on EM.

These results reveal the relevance of companies' financing policy as a means of controlling EM practices. Results also suggest that policy effectiveness decreases with leverage and short-term debt. It is suggested that policymakers design financial policies aimed to promote institutional and financial development as a means of systematic control over EM activities, which also includes IFRS.

The purpose of the paper is to shed additional light on the Englishisation process in higher education (HE), by exploring the contentious and divisive nature of language changes and the different ways in which individual academics experience that process and craft ways of resisting institutional attempts to naturalise the use of the English language in teaching and scholarly writing.

Based on a self-ethnographic insider study in a Portuguese university setting, the data were gathered from multiple sources and over an extended period of time and presented as stories selected as illustrative examples of resistance.

The Englishisation process goes beyond language issues and tends to be associated with increasing competitive pressures and the implementation of international standards that might challenge the cultural mind-set and long-established practices; by exacerbating old political divisions and tensions, the Englishisation process uncovers a confrontation between different visions of the role and nature of the university that seems to co-exist and compete in the same setting – the community of scholars and the market-led university.

The paper adds to the debate on the implications of the Englishisation process in HE showing that resistance to the growing use of the English language might not be about the language after all. It is the full package that comes with the Englishisation process that really seems to matter.

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.

The São Lourenço River (SLR) is used to supply potable waters for the cities of São Lourenço da Serra and Juquitiba, but receives the residues from the water treatment plants (WTPs) and sewage treatment plants (STPs), respectively. The purpose of this paper is to evaluate the impacts of the discharges of Juquitiba’s WTP and STP on the quality of the SLR, by using an integrated approach based on different lines of evidence.

Six sampling sites were established along the river and comprised areas situated upstream and downstream of the discharges. Five sampling surveys were performed between 2004 and 2006 for collecting water and sediment samples for ecotoxicological assays. In two of these campaigns, benthic community structure and geochemistry (metals, nutrients and sediment texture) were also assessed.

Concentrations of P, Fe and Al in waters exceeded the national standards, but sediments were not considered to be contaminated by metals or nutrients. Water and sediments tended to exhibit marginal toxicities, excluding the sediments from JQT007 and JQT008 that were frequently toxic. Combination of geochemistry, toxicity and ecological indices indicated that some sites are not degraded, but in some stations the benthic alteration may be due to non-measured contaminants, especially in JQT007 and JQT008.

As the use of waters from SLR for public supply has increased, these results show that action should be taken in order to reverse the environmental degradation of SRL.

This research combined sediment and water quality assessments in order to provide a more suitable and reliable diagnostic of the environmental quality of the SLR.

Isolated steel columns, when exposed to high temperatures, lose strength in a few minutes due to the high thermal conductivity of its constituent material. When these structural elements are embedded in walls, the response to exceptional action is altered so that the compartmentation offers an increase in the fire resistance of the columns. Therefore, the purpose of this paper is to analyze the behavior of steel columns inserted in walls subject to thermal action in a numerical context.

For this purpose, the computational code ABAQUS version 6.14, which applies the finite element method formulation to solve engineering problems, was used.

The thermo-mechanical modeling, considering the wall only as a compartmentation element, generated few consistent results, leading to the conclusion that the walls influence the structural response of columns in a fire situation.

There is a lack of both numerical and experimental research works. In numerical modeling, the research works found in the literature had difficulties in developing a numerical model that satisfactorily represented steel columns inserted in walls, not being able to adequately understand their behavior at high temperatures. All of them did not consider the influence of masonry on the thermo-structural behavior of the columns. In this paper, this influence was evaluated and discussed.

This study aims to analyse the extent of online social responsibility (SR) information disclosure by Portuguese municipalities and to identify related determinant factors, based on Institutional Theory and Legitimacy Theories.

A content analysis was performed on webpages from 60 sampled municipalities, and an information disclosure index was created.

Descriptive statistics obtained indicate the Total Disclosure Index (TDI) value was 0.46. The Economic Information sub-category exhibits the highest value (0.66), followed by the Social and Environmental Information categories (0.61 and 0.36, respectively).

The multivariate analysis results indicate that LA21 implementation the existence of tax burdens, the characterisation of a municipality as urban and environmental/SR certification application positively influence SR information disclosure. TDI is negatively affected by the existence of an inactive population (i.e. by the percentage of individuals ≤19 and ≥65 years of age).

This study aims to explore factors influencing voluntary adoption of international sustainability and integrated reporting guidelines within a mandatory reporting framework. Given South Africa’s political history, the authors argue that accounting practice can be used to secure the legitimacy and transparency of businesses.

Two logistic regression equations are used to predict the likelihood of firms’ subscribing to either Global Reporting Initiative (GRI) or the Integrated Reporting (<IR>) framework, respectively. The authors consider annual, sustainability and integrated reports issued for the financial year ended 2014.

The results show a statistically and significant positive association between the adoption of the GRI’s guidelines and the level of transparency of non-financial disclosures and environmental sensitiveness. The application of the <IR> framework is also associated with the level of a firm’s transparency score and with its respective analyst following, which acts as a measure for capital markets requiring a high information environment.

This paper illustrates the development of integrated and sustainability reporting (SR) practices within an emerging market. By drawing distinctions between locally developed South African codes of corporate governance, namely, King I-III and international guidelines proxied by the GRI’s guidelines for SR, and the <IR> framework, the authors show that South African firms still adopt international guidelines despite the mandatory framework in place.

Brazil’s agribusiness sector is an acknowledged and relevant player in international markets. Companies operating in this industry have been closely observed by society with increasingly critical judgment relating to production systems and the impact of these companies. In this context, this study aims to assess the voluntary disclosure of social and environmental information of Brazilian agribusiness companies and test the determinant factors.

The research hypotheses are based on stakeholder theory, legitimacy theory and results from social and environmental disclosure studies. Confirmatory factor analysis was adopted to build the dependent variables, and the Tobit model was used for hypotheses testing. The sample includes the 150 largest agribusiness companies in Brazil.

The results show that the disclosure measures of agribusiness companies differ by segment and that internationalization, negative media exposure and pollution are critical factors in increased voluntary social and environmental disclosure.

Knowledge about the determinants and quality of voluntary disclosure is key in driving social responsibility policies. In addition, they are useful to executives for the preparation of social responsibility and environmental reports.

The results of this study contribute to the literature on voluntary social and environmental disclosure by providing information on an important but poorly studied sector, namely, agribusiness in Brazil.

This study investigates the relationship between organizational citizenship behavior (OCB), total quality management (TQM), and corporate sustainability (CS). Specifically, the authors propose that TQM mediates the relationship between OCB and CS. The authors intend to demonstrate that TQM practice may be able to balance the interests of all stakeholders and hence improve the performance of all three CS elements, namely economic, social and environmental.

The authors designed a survey questionnaire. The authors then collected data from managers that were in charge of quality control in 216 companies. Hypotheses were developed and regression and path analyses were used to test the hypotheses.

OCB has a positive effect on both TQM and CS. TQM also is positively related to CS. Further, TQM mediates the relationship between OCB and CS. Further analyses show that the full mediation only applies to economic aspects of CS but not social and environmental.

Companies that aim to achieve overall CS performance should not only encourage OCB in an organization, but also pay attention to TQM. Moreover, when deciding on hard and soft TQM, the priority should be given to hard TQM.

The authors investigate the relationship between OCB, TQM and CS in detail. The authors treat TQM in two elements of soft TQM and hard TQM while treating CS performance in three elements of economic, social and environmental performances. The authors further examine how both hard and soft TQM impacts CS performance differently.