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CEOs’ (chief executive officer) term of office may explain discretionary accruals as a result of opportunistic behavior arising during certain periods of the term of office. Therefore, CEOs, in their early years of office, have incentives to report results that meet market expectations. In turn, CEOs in their senior year may be motivated to use discretionary accruals to gain private benefits. In this scenario, corporate governance mechanisms play an important role in monitoring relationships. Hence, the purpose of this study is to verify the influence of monitoring mechanisms on the relationship between CEOs’ term of office and discretionary accruals.

Descriptive statistics, multiple cross-sectional regression to estimate the accruals and regression of panel data to test the hypotheses were used. The sample comprised 195 companies listed on BM&FBovespa.

The results indicated that CEOs’ long term of office has a negative impact on the level of discretionary accruals, and thus, Brazilian CEOs with a longer term of office tend to establish a certain reputation in the stock market. On the other hand, it is concluded that CEOs’ intentions, in the first years of term, are positively related to the use of accruals and that the monitoring mechanisms can minimize these CEOs’ opportunistic practices.

The results broaden the literature on corporate governance, pointing that different systems of variable remuneration may influence CEOs’ willingness to manage results in their last year of term.

This paper aims to investigate the effect of product-related description abstractness/concreteness on perceived trustworthiness and the role of consumer product expertise and shopping-stage mindset in the persuasiveness of abstract vs concrete product descriptions.

Two online experiments were conducted: Study 1 (description abstractness – manipulated between-subject; consumer product expertise, perceived trustworthiness, purchase intent – measured), Study 2 (consumer shopping-stage mindset – manipulated between-subject; description abstractness – manipulated within-subject; consumer product expertise, perceived trustworthiness, abstract/concrete description preference – measured).

The negative effect of the abstractness (abstract descriptions vs the ones supplemented with relevant product details) on description trustworthiness was evidenced in Study 1. Trustworthiness was positively related to purchase intent, especially for high product expertise. Study 2 replicated the effect of product description abstractness on its trustworthiness in terms of two other forms of abstractness (abstract descriptions vs the ones supplemented with irrelevant product details and product benefits vs attributes). The goal-oriented (vs comparative) mindset had a positive effect on the benefit (vs attribute) description preference, especially for high product expertise.

For marketers, the results suggest the positive consequences of presenting concrete information on product attributes and the conditions enhancing the effectiveness of presenting product benefits.

The paper integrates the existing views on consumer response to abstract vs concrete information (lexical abstractness/concreteness, means-end chain theory) and links them to consumer product expertise and shopping-stage mindset.

The goal of this work is to create a computational finite element model to perform thermoelastic stress analysis (TSA) with the usage of a non-ideal load frequency, containing the effects of the material thermal properties.

Throughout this document, the methodology of the model is presented first, followed by the procedure and results. The last part is reserved to results, discussion and conclusions.

This work had the main goal to create a model to perform TSA with the usage of non-ideal loading frequencies, considering the materials’ thermal properties. Loading frequencies out of the ideal range were applied and the model showed capable of good results. The created model reproduced acceptably the TSA, with the desired conditions.

This work creates a model to perform TSA with the usage of non-ideal loading frequencies, considering the materials’ thermal properties.

This paper aims to show that information asymmetry plays a vital role in the post-M&A performance-time until deal completion nexus. The findings are that the due diligence hypothesis and the overdue hypothesis proposed and tested in Thompson and Kim (2020) are influenced by the information asymmetry of the target during the negotiation process. Thus, mergers that involve more opaque targets that take a shorter time to close perform better, whereas those that take too long to close experience poor post-M&A performance. Conversely, there is no such effect when the mergers involve targets that are transparent and not plagued with large information asymmetry problems. These results hold for the short-term supporting the evidence that information asymmetry problems are severe before the merger is consummated and become attenuated post-merger.

Effective policy to support business ecosystems should build on evidence-based analyses of firm-level activities and outcomes. This paper aims to contribute to this requirement and makes three contributions. The first contribution is to extend the application of the network capital concept to a variety of eight distinct linkage categories (e.g. suppliers, customers and business support agencies) that support networking and clustering, in both activity and impact terms. The second contribution is outlining a novel method of network visualisation (V-LINC) based on the collection of primary and qualitative data. The third contribution is in applying the method to one cluster, information and communications technologies.

Qualitative research on the nature and extent of organisational network linkages was undertaken. Structured interviews with a set of focal firms followed a tailored design approach. The concept of network capital was extended and applied to the cluster context by measuring network inputs and output (i.e. investments and impact). The approach was operationalised via a novel impact measurement approach, denoted as V-LINC, an acronym for visualising linkages in networks and clusters.

The authors develop a business impact framework exploiting novel linkage visualisations and qualitative data from firms in a cluster in one city region across eight linkage types to capture distinct network capital elements. Organisational inputs into network development, measured as investment and involvement indicators and organisational outcomes from those networks, measured as importance and intensity indicators, are used to assess network performance. A comprehensive, systematic and robust analysis of network elements and performance is possible. Distance is found to interact differently across linkage types. Targeted recommendations may be made from the analysis of local or regional business ecosystems in light of measured business impacts of linkages.

Due to the resource-intensive nature of data collection, the current study engages a limited sample of firms and interviewees. Applications of this approach in other contexts will permit further research into its usefulness in evaluating business impacts generated through networking activities.

The method introduced here (V-LINC) offers a novel means to include both geography network theory into an understanding of knowledge relationships and networks within clusters. Accounting for both distance and linkage type reveals which categories of intra-regional and extra-regional linkages generate the greatest impact, given their frequency. The approach adds to available cluster visualisation and analysis approaches through identifying patterns of disaggregated knowledge flows and their impacts, with application to evaluation demands of policy.

This article aims to explore the potential of feminist phenomenology as a conceptual framework for advancing women’s entrepreneurship research and the suitability of interpretative phenomenological analysis (IPA) to the proposed framework.

The article critically examines the current state of women’s entrepreneurship research regarding the institutional context and highlights the benefits of a shift towards feminist phenomenology.

The prevailing disembodied and gender-neutral portrayal of entrepreneurship has resulted in an equivocal understanding of women’s entrepreneurship and perpetuated a male-biased discourse within research and practice. By adopting a feminist phenomenological approach, this article argues for the importance of considering the ontological dimensions of lived experiences of situatedness, intersubjectivity, intentionality and temporality in analysing women entrepreneurs’ agency within gendered institutional contexts. It also demonstrates that feminist phenomenology could broaden the current scope of IPA regarding the embodied dimension of language.

The adoption of feminist phenomenology and IPA presents new avenues for research that go beyond the traditional cognitive approach in entrepreneurship, contributing to theory and practice. The proposed conceptual framework also has some limitations that provide opportunities for future research, such as a phenomenological intersectional approach and arts-based methods.

The article contributes to a new research agenda in women’s entrepreneurship research by offering a feminist phenomenological framework that focuses on the embodied dimension of entrepreneurship through the integration of IPA and conceptual metaphor theory (CMT).

This study aims to introduce the duration of uniqueness, an important dimension of unique products. It studies how choices between products with long versus short duration of uniqueness are influenced by the interaction between pressure and consumers’ need for uniqueness (NFU).

This research uses a multi-method study approach. A pilot field-study tested the novelty and importance of the research by asking retail professionals to predict the choice of a hypothetical consumer. A retrospective study assessed the importance of duration of uniqueness in unique product choices, by asking consumers about a real and recent unique product purchase. Four additional experimental studies directly tested hypotheses by manipulating pressure and by measuring or manipulating uniqueness motivations.

The pilot field-study showed the novelty and relevance of this research for professionals. Study 1 revealed that, retrospectively, uniqueness duration was considered important for the choice of unique products, by high-NFU consumers under pressure. Studies 2 and 3 demonstrated that pressure increases the tendency of high-NFU, but not low-NFU, consumers to choose products with long over short uniqueness duration. Study 4 provided initial evidence for the process behind the effect. Study 5 showed that considerations of uniqueness duration when choosing mediated the effects.

The results of the pilot field-study and retrospective study might be affected by recall bias or lay theories. The findings need to be replicated with other sources of pressure and uniqueness. This calls for further research.

Results are important for companies marketing unique products and they suggest that pressure-based marketing appeals can be used strategically to increase sales of products with long uniqueness duration but decrease sales of products with short uniqueness duration. Although the research provides these guidelines, managers should consider the ethical implications of pressure strategies.

This is the first attempt to empirically investigate the duration of uniqueness. Although extant research has examined choices between products with different degrees of uniqueness, this research studies choice of products with similar degrees of uniqueness, but different uniqueness duration. Thus, this research adds to the scarce literature studying the duration of symbolic benefits. Moreover, although pressure and NFU frequently co-exist in uniqueness consumption settings, this study is the first to study their joint effects.

The present study focuses on the link between foreign language anxiety (FLA), self-perceived proficiency, and multilingualism in the under-explored English as a Foreign Language (EFL) context of Saudi Arabia. Ninety-six Arabic undergraduate college-level EFL students (56 males, 40 females) answered the Arabic version of the Foreign Language Classroom Anxiety Scale (FLCAS – Horwitz, Horwitz, & Cope, 1986). The analyses revealed that Saudi multilinguals suffered from low to moderate levels of FLA with female participants experiencing more anxiety than their male counterparts. Multiple regression analyses revealed that gender and self-perceived proficiency explained over a quarter of variance in FLA. Furthermore, the study did not find any role of experience abroad in predicting FLA.

This study aims to expand our knowledge on the processes through which work–family policies relate to work–family conflict as well as work–related attitudes among women in management positions returning to work after maternity leave.

A total of 238 women in management positions who recently have returned to work after maternity leave completed a self-reported questionnaire.

Results show that the availability of policies was either directly or indirectly positively related to work attitudes among female managers. Also, findings show that work–family conflict partially mediates the relationship between the availability of communication and psychological support and flexible time management policies with work engagement, and policy availability moderates the relationship between work–family conflict and work engagement.

Managers have a crucial role in conveying the value of work–family policies and in creating a culture supporting the management of work and family. By investigating the processes underlying the role of work–family policies in influencing work attitudes of women in managerial positions, this study sheds light on how the awareness of the available policies might be an important determinant of work-related well-being and organizational commitment.

The purpose of this research is the exploration of online complainants' revenge based on their consumer-brand relationship strength and received webcare. The authors introduce inter-failures (i.e. the perceived number of earlier independent service failures that a customer has experienced with the same brand involved in the current service failure) as the central frame condition.

To test our hypotheses, both a scenario-based online experiment (n = 316) and an online survey (n = 492) were conducted.

With an increasing number of inter-failures, online complainants with a high-relationship strength move from the “love is blind” effect (no inter-failures) to the “love becomes hate” effect (multiple inter-failures), when they ultimately become more revengeful than their low-relationship strength counterparts. In addition, the authors show that in the case of no or few inter-failures, accommodative webcare has a lasting positive effect over no/defensive webcare for both low- and high-relationship complainants. More importantly, however, when consumers have experienced multiple inter-failures, accommodative webcare becomes ineffective (for low-relationship complainants) or boomerangs by cultivating revenge towards the brand (among high-relationship complainants), but not strategic avoidance.

The findings have pronounced implications for the literature on customer–brand relationships following service failures and the literature, which predominantly emphasizes the unconditionally positive effects of accommodative webcare.

This study is the first that simultaneously considers the prior customer–brand relationship, inter-failures and webcare to explain online complainants' revenge.