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The purpose of this paper is to analyze the perception of the influence of greenwashing and of attitudes and beliefs in the decisions of purchase of green products in the retail.

A quantitative research was carried out by means of a survey with a sample of 880 consumers living in São Paulo city, Brazil, who buy in supermarkets weekly or biweekly.

It was possible to evaluate a model that analyzed the aspects that greenwashing carries and the aspects that the attitudes and beliefs of the consumer present. As a result, it is inferred that when greenwashing is identified in the product, it loses the aspects of loyalty, satisfaction and benefits, as well as becoming a product that causes confusion of consumption. Further, consumer attitudes and beliefs show that they are guided by the aspects of perceived loyalty, satisfaction and benefits and that the perceived risk aspect is practically ignored.

The originality of this study is in evaluating consumer perception focusing on several aspects of purchase intention simultaneously, considering perception and behavior of consumer before greenwashing and green consumption and using all aspects together (satisfaction, loyalty, subjective and control forces, risk and benefits perception). Besides complementing with other determinants like consumer attitudes and beliefs, confusion of green consumption, behavior controlled in relation to green consumption and greenwashing. Thus, it contributes with an interdisciplinary study whose scale and methodology can be used by analogous studies.

The purpose of this paper is to focus on evaluating relational capability regarding the configuration of a network of technological partners in Brazilian technology-based firms (TBFs).

The data were collected using an online questionnaire made available to technology-based companies resident in Brazilian Technological Parks. A total of 73 companies responded. The data were analyzed using bivariate and multivariate statistical techniques and were processed using Statistical Package for Social Sciences software. The statistical tests included factor analysis, Cronbach’s α and multiple regression.

The paper shows that the strategic alliance portfolio is influenced by organizational learning, diversity of partners, governance structure, intensity of partnership relations and configuration. In particular, the portfolio of alliances with competence orientation is characterized by tacit knowledge exchanges and learning exploration, homogeneity of partners, informal governance mechanisms, strong bonds of trust and reciprocity with partners and low diversification of actors’ profiles, their attributions and the results obtained in the portfolio. Meanwhile, the characteristics of alliance portfolios with legitimacy orientation include explicit knowledge exchange and learning exploitation, heterogeneity of partners, formal governance mechanisms, weak bonds of trust and reciprocity with partners and high diversification of the profile of the actors, their attributions and the results obtained from the portfolio.

The configuration of the alliance portfolio plays an important role in innovation. To stimulate the creation of new technological skills, the executive of a technology-based company from emerging countries such as China, Russia and India, can configure the portfolio of strategic alliances with more homogeneous partners in terms of profile and attribution. However, if this executive is challenged to seek legitimacy and complementary resources in these markets he can invest in the diversification of the strategic alliance portfolio, prioritizing partners with differentiated profiles and attributions.

The originality of the research lies in the adoption of a complementary and multidimensional theoretical prism, considering the relational capacity of TBFs in the configuration of alliances, both in the intra-firm and portfolio perspective. Furthermore, it was considered that the configuration of alliances can be based on both competence and legitimacy factors.

This paper aims to investigate the potential influence of managers on sustainability assurance. When the quality of sustainability reporting is questionable because of subsequent restatements, the authors explore whether assurance is used to enhance its credibility as a legitimization tool or as an impression management strategy. Additionally, the authors analyze how capital markets react to this potential managerial capture and, particularly, whether investors penalize this practice through the cost of capital.

Using an international sample from 2012 to 2016 and panel data regressions, this study relies on DICTION’s master variables of optimism and certainty to examine the impact of managers on assurance and the market’s reaction to these practices.

The study shows that some managers might use assurance as a legitimization tool rather than as a means of reinforcing the credibility of sustainability reporting. In such cases, the results reveal that investors penalize (reward) managerial influence (no influence) on assurance.

The new findings help companies understand that they will not improve their financing terms if investors perceive that managers have influenced assurance. Moreover, these findings emphasize the need for standardization to clarify assurance criteria and prevent managerial influence.

Managerial influence on assurance raises doubts about its value in terms of reducing information asymmetry and especially improving investors’ decision-making.

The present study represents the first evidence of the potential use of assurance for non-informative purposes. The authors provide clear evidence of how investors penalize managerial influence on assurance, in contrast to the mainstream literature, which shows that this practice always improves investors’ decision-making and is rewarded.

Marketing and brand managers are under more pressure than ever before to demonstrate the impact of the managers' strategies and actions on company value, especially in an emerging market. In this context, the authors investigate the relationship between brand equity and company performance using the rankings of most valued brands from Brand Finance (BF), Brand Analytics (BZ) and Interbrand (IB).

The authors use used a panel from the period between 1990 and 2018 (29 years), consisting of a sample of 689 companies with shares traded in an emerging market representing 7,970 observations with unbalanced data. The authors applied a dynamic Differences-in-Differences Ordinary Last Squares (DID OLS) method.

The main finding of this study is that brands ranked as valuable significantly increased the brands' companies' intangible assets, return on assets, free cash flow (FCF) and market value.

The present study helps brand and marketing managers show to chief executive officers (CEOs) and shareholders the importance of brand development. In addition, valuable brand companies of an emerging market may represent an interesting opportunity for market investors.

This study contributes to the marketing literature, addressing the fields of marketing and finance, by analyzing the performance of companies separately over a long period, with different metrics, an unconventional model in the marketing area and different rankings of valuable brand names.

This paper aims to investigate the relationship between corporate profitability (CP) and effective tax rate (ETR) and to examine whether this relationship is moderated by board gender diversity (BGD).

The multivariate regression analysis was conducted to test the relationship between related variables. This study used sample of 70 Jordanian firms listed on the Amman Stock Exchanges for the period 2013 – 2020.

The results show a negative relationship between CP and ETR. Furthermore, the moderating variable BGD changes the strength and the sign, from a negative to a positive influence, of the relationship between CP and ETR.

To the best of the authors' knowledge, this study is among the first that provides empirical evidence regarding the relationship between CP and ETR in the light of BGD. Further, this study provides new and important insights that are not evident from the previous literature.

This paper seeks to identify some of the most important drivers of Portuguese local government transparency in their activities over time. The recent literature on good governance has repeatedly identified transparency as central to promoting accountability, preventing corruption and mismanagement and stimulating greater civic engagement. As local government is the main provider of many primary services to the population, evaluating its transparency is especially relevant given that misconduct or maladministration will have a strong impact on the population's well-being. Given increased diffusion of European good governance norms and practices, the authors believe the Portuguese case to be relevant across the EU.

The authors develop a dynamic panel data model to evaluate the simultaneous influence of both political and contextual variables on the municipal transparency index (MTI) in 308 Portuguese municipalities during the period from 2013 to 2017.

The results suggest support for previous studies that found increased Internet enabled transparency in municipalities with low levels of indebtedness (per capita), are more highly populated, are governed by left-wing parties, demonstrating higher levels of financial efficiency. The urban/rural status, measured by population density, is not a significant predictor.

The paper seeks to confirm earlier analyses of these same data over a longer period of years to substantiate the validity of those findings. This is important especially in the context of the political variable, to demonstrate it was not necessarily a particular collection of left-wing mayors, but that the relationship holds over time, across administrations, because the dataset covers two election periods.