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This study analyzes earnings management among Brazilian public firms during the 2016 Presidential Impeachment.

The sample comprises, as a treatment group, 721 firm-quarter observations relating to Brazilian listed firms. It also considers a control group of listed firms from Mexico, which were not affected by the exogenous shock analyzed (i.e. the 2016 Presidential Impeachment in Brazil). The firms' quarterly financial data cover the period between 2013 and 2018.

Considering several proxies related to earnings management by accruals, the main findings suggest a negative relationship between the 2016 impeachment event and the level of discretionary accruals, suggesting that Brazilian firms tended to reduce their earnings management levels during the impeachment process. The results are robust whether the control group is considered or not.

This study brings new empirical evidence to the literature on accounting information quality about the role of the economic and political environment in earnings management, especially in weak institution countries characterized by institutional voids and higher levels of corruption.

This study aims to evaluate the quality of an on-campus medical facility at a leading university.

Published literature was consulted to review knowledge areas on the usability and quality performance requirements of healthcare facilities. Quality indicators were, thus, developed from the extant literature and verified by a walkthrough of a case study medical facility. Then, a quality assessment survey was developed and administered to obtain feedback from users of the medical facility. Additionally, a focus group meeting was conducted to obtain more qualitative feedback on the issues identified through the questionnaire survey.

The results show that users were generally satisfied with the identified evaluation categories, indicating moderate quality. Potential quality issues related to the exterior and interior finishes, furniture and the indoor air were noted through focus group meetings. The study proposed a number of recommendations to enhance the design quality of the medical center.

The importance of this study is evident in the fact that the quality of healthcare facilities has a direct link to the performance and overall well-being of its intended users, as well as the overall success of its host organization. The study demonstrates the value of users' feedback on the quality of a built facility. It re-emphasizes the point that buildings can only be judged to be of high quality if the users' are highly satisfied.

Much of contemporary institutional theory rests on the identification of structured, coherent, and encompassing logics, and from there proceeds to examine multilevel dynamics or the relationship between logics in a field. Less research directly studies the internal properties and dynamics of logics and how they are structured over time. In this paper, we propose a method for understanding the content and organization of logics over time. We advocate for an analysis of logics that is grounded in a repertoire view of culture (Swidler, 1986; Weber, 2005). This approach involves identifying the set of cultural categories that can make up logics, and measuring empirically the dimensions that mark a cultural system as more or less logic-like. We discuss several text analytic approaches suitable for discourse data, and outline a seven-step method for describing the internal organization of a cultural repertoire in term of its “logic-ness.” We provide empirical illustrations from a historical analysis of the field of alternative livestock agriculture. Our approach provides an integrated theoretical and methodological framework for the analysis of logics across a range of settings.

Much of contemporary institutional theory rests on the identification of structured, coherent, and encompassing logics, and from there proceeds to examine multilevel dynamics or the relationship between logics in a field. Less research directly studies the internal properties and dynamics of logics and how they are structured over time. In this paper, we propose a method for understanding the content and organization of logics over time. We advocate for an analysis of logics that is grounded in a repertoire view of culture (Swidler, 1986; Weber, 2005). This approach involves identifying the set of cultural categories that can make up logics, and measuring empirically the dimensions that mark a cultural system as more or less logic-like. We discuss several text analytic approaches suitable for discourse data, and outline a seven-step method for describing the internal organization of a cultural repertoire in term of its “logic-ness.” We provide empirical illustrations from a historical analysis of the field of alternative livestock agriculture. Our approach provides an integrated theoretical and methodological framework for the analysis of logics across a range of settings.

This paper aims to explore smokefree prison policy, from the perspective of people in custody in Scotland.

In total, 77 people in custody in Scotland were interviewed in the period leading up to implementation of a nationwide prison smokefree policy. Data were thematically analysed to identify the diversity of views and experiences.

Participants described a widespread awareness in prisons of plans to implement a smokefree policy from 30 November 2018. Opinions about smokefree prisons varied among participants based on perceptions of the fairness, and anticipated positive and negative consequences of removing tobacco from prisons. At the time of the interviews, people in custody were responding to the impending smokefree policy, either by proactively preparing for the smokefree rule change or by deploying avoidance strategies. Participants described opportunities and challenges for implementing smokefree policy in prisons across three main themes: the role of smoking in prison, prison smoking cessation services and motivations for quitting smoking among people in custody.

This study exploring smokefree prisons from the perspectives of people in custody has several novel features which extend the evidence base. The findings highlight measures for jurisdictions to consider when planning to prohibit smoking in their prisons in the future. These include the need for evidence-based smoking cessation support in advance of smokefree policy, effective communication campaigns, consideration of broader structural determinants of health in prison and ongoing measures to reduce rates of return to smoking post release.

Purpose: Risk is a multifaceted concept, and its identification requires complex approaches that are often misunderstood. The consequence is that decisions are based on limited perception rather than the full value and meaning of what risk is, as a result, the way it is being tackled is incorrect. The individuals are often limited in their perceptions and ideas and do not embrace the full multifaceted nature of risk. Regulators and individuals want to follow norms and checklists or overuse models, simulations, and templates, thereby reducing responsibility for decision-making. At the same time, the wider use of technology and rules reduces the critical thinking of individuals. We advance the automation process by building robots that follow protocols and forget about the part of risk assessment that cannot be programed. Therefore, with this study, the objective of this study was to discover how people define risk, the influencing factors of risk perception and how they behave toward this perception. The authors also determine how the perception differed with age, gender, marital status, education level and region. The novelty of the research is related to individual risk perception during COVID-19, as this is a new and unknown phenomenon. Methodology: The research is based on the analysis of the self-administered purposely designed questionnaires we distributed across different social media platforms between February and June 2020 in Europe and in some cases was carried out as a interview over communication platforms such as “Skype,” “Zoom” and “Microsoft Teams.” The questionnaire was divided into four parts: Section 1 was designed to collect demographic information from the participants; Section 2 included risk definition statements obtained from literature and a preliminary discussion with peers; Section 3 included risk behavior statements; and Section 4 included statements on risk perception experiences. A five-point Likert Scale was provided, and participants were required to answer along a scale of “1” for “Strongly Agree” to “5” for “Strongly Disagree.” Participants also had the option to elaborate further and provide additional comments in an open-ended box provided at the end of the section. 466 valid responses were received. Thematic analysis was carried out to analyze the interviews and the open-ended questions, while the questionnaire responses were analyzed using various quantitative methods on IBM SPSS (version 23). Findings: The results of the analysis indicate that individuals evaluate the risk before making a decision and view risk as both a loss and opportunity. The study identifies nine factors influencing risk perception. Nevertheless, it must be emphasized that we can continue to develop models and rules, but as long as the risk is not understood, we will never achieve anything.

This chapter examines the effect of the division of labor from a Bayesian viewpoint. While organizational reforms are crucial for cost reduction in the Japanese water supply industry, the effect of labor division in intra-organizational units on total costs has, to the best of our knowledge, not been examined empirically. Fortunately, a one-time survey of 79 Japanese water suppliers conducted in 2010 enables us to examine the effect. To examine this problem, a cost stochastic frontier model with endogenous regressors is considered in a cross-sectional setting, because the cost and the division of labor are regarded as simultaneously determined factors. From the empirical analysis, we obtain the following results: (1) total costs rise when the level of labor division becomes high; (2) ignoring the endogeneity leads to the underestimation of the impact of labor division on total costs; and (3) the estimation bias on inefficiency can be mitigated for relatively efficient organizations by including the labor division variable in the model, while the bias for relatively inefficient organizations needs to be controlled by considering its endogeneity. In summary, our results indicate that integration of internal sections is better than specialization in terms of costs for Japanese water supply organizations.

Although the governance and management of networks are deeply intertwined, there is a lack of empirical studies on how strategic networks (SNs) configure both realities for higher performance. This paper aims to analyze the array of governance and management sets adopted by high-performing SNs.

The authors bridge the research gap by using qualitative comparative analysis on the governance (decision-making process, formalization, specialization, incentives and control) and management (strategy, structure, processes and leadership) dimensions of 73 Brazilian SNs.

The authors found that high-performing SNs adopt one of two governance/management configurations. “Piloted SNs” rely on specialized working teams, have structured decision-making processes and avoid using incentives. Conversely, “atomized SNs” run on incentives and control while eschewing specialization and rigid decision-making procedures. The authors also found that both configurations adopt formal procedures and leverage all four management dimensions.

The study’s results offer pathways for SNs to increase their performance and attract new members, as well as insights into the theory of SN governance.