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1 – 2 of 2Sheila Mendes Fernandes, Antonio Cezar Bornia and Luiz Ricardo Nakamura
The purpose of this paper is to verify the influence of the characteristics of boards of directors on the level of environmental disclosure by Brazilian companies. The board is…
Abstract
Purpose
The purpose of this paper is to verify the influence of the characteristics of boards of directors on the level of environmental disclosure by Brazilian companies. The board is one of the main mechanisms of corporate governance and its characteristics can influence the level of environmental disclosure.
Design/methodology/approach
The study used a sample of 152 companies listed on the São Paulo stock exchange, the BM&FBovespa. The level of environmental information was obtained by conducting a content analysis of company sustainability reports and websites. The generalized additive models based on negative binomial distribution were used to verify the influence of the characteristics of boards on environmental disclosure.
Findings
The results indicate that the number of independent board members had statistical significance, suggesting that board independence can improve the control of the administration and encourage greater environmental disclosure. The age variables showed that environmental disclosure increased on boards with average age up to 60 and then decreased.
Originality/value
It is expected that this study will contribute to the literature on corporate governance promotion by producing empiric data about the impacts of the characteristics of boards of directors on the level of environmental disclosure of companies that operate in a country with an emerging economy, Brazil. Another contribution may be related to the process of choosing board members because a board of directors must be composed of members with various characteristics to reduce the asymmetry of information and improve a company’s environmental disclosure policies.
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Ricardo Luiz Pereira Bueno, Fernando Antonio Ribeiro Serra and Isabel Cristina Scafuto
This article aims to examine the related effects between out-of-class activities, mediated by in-class activities, on the perception of course and teacher performance in a flipped…
Abstract
Purpose
This article aims to examine the related effects between out-of-class activities, mediated by in-class activities, on the perception of course and teacher performance in a flipped classroom institutionalized setting.
Design/methodology/approach
The authors argue that institutionalized out-of-class (content) and in-class (learning) activities positively impact course and teaching quality perception. This study used a sample of 978 responses from MBA students to conduct a path model analysis to test four hypotheses developed from literature from flipped classroom proposing the positive relationship of out-of-class activities in in-class activities and its influence on the course and teaching performance.
Findings
The findings reported that out-class and in-class activities and educator performance influenced course performance perception. In-class activities mediated the out-of-class activities’ impact and directly impacted educator’s and course performance. Educator performance is positively correlated with course performance. Overall, executives have a positive perception on institutionalized flipped classroom for MBA courses as an effective provision form. The flipped classroom is able to mobilize their experiences and enrich learners’ educational experience.
Research limitations/implications
Only one unit of the higher education organization was studied, and the authors do not consider indirect effects of the environment on variable’s relationships nor the indirect effects whose would be a suggested for future studies.
Originality/value
The present study provides new insights on flipped classroom. This study evidenced that flipped classroom planned and standardized in an institutional level positively impacts the outcome within the context of executive education.
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