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The purpose of this research is to analyze the influence of heuristics on Brazilian investors' behavior in the decision-making process.

The authors apply the partial least squares structural equation modeling methodology. This sample is composed of 220 investors.

The heuristics of overconfidence and anchoring positively influence investors' decision-making, while loss aversion negatively influences it. The herd effect exhibits no influence. The results also support the idea that decision-making positively influences investors' performance. Investors feel secure in their attitudes regarding financial decision-making, even if their decisions are not always rational as they are affected by biases.

This article explains the influence of heuristics on investors' decision-making and performance in the Brazilian context during the COVID-19 pandemic.

This paper aims to identify how destination fascination is perceived by all participants involved in the tourism sector.

An exploratory and qualitative study was undertaken based on a literature review and three focus groups with travelers and tourism and marketing professionals.

The findings revealed that different perceptions precede a destination fascination among the three groups and that the construction of fascination is related to other variables. Through consulting the three groups, 12 variables were identified, and a framework was proposed addressing the background of destination fascination and how it relates to memorable experiences and the intention to (re)visit. Another important finding is the need for tourism professionals to collaborate with marketing professionals to meet tourists’ expectations. In addition, it was found that fascination can occur before visiting a place.

This paper advances the literature on four points: it presents evidence that fascination can occur even before visiting a destination; it verifies which variables are related to the multidimensional construct of destination fascination and how this relationship is observed by the three distinct groups; it identifies how the construction of destination fascination occurs; and it explains how tourism and marketing professionals can help fulfill travelers’ wishes.

Factores que hacen que un destino sea fascinante y motivan la (re)visita

Identificar cómo perciben la fascinación por el destino todos los participantes implicados en el sector turístico.

Se realizó un estudio exploratorio y cualitativo basado en una revisión bibliográfica y tres grupos de discusión con viajeros y profesionales del turismo y el marketing.

Los resultados revelaron que diferentes percepciones preceden a la fascinación por un destino entre los tres grupos y que la construcción de la fascinación está relacionada con otras variables. Mediante la consulta a los tres grupos, se identificaron 12 variables y se propuso un marco que aborda los antecedentes de la fascinación por el destino y su relación con las experiencias memorables y la intención de (re)visitarlo. Otra conclusión importante es la necesidad de que los profesionales del turismo colaboren con los del marketing para satisfacer las expectativas de los turistas. Además, se descubrió que la fascinación puede producirse antes de visitar un lugar.

Este artículo avanza en la literatura en cuatro puntos: (i) presenta evidencias de que la fascinación puede ocurrir incluso antes de visitar un destino, (ii) verifica qué variables están relacionadas con el constructo multidimensional de la fascinación por el destino y cómo esta relación es observada por los tres grupos distintos, (iii) identifica cómo ocurre la construcción de la fascinación por el destino, y (iv) explica cómo los profesionales del turismo y del marketing pueden ayudar a cumplir los deseos de los viajeros.

使一个目的地吸引人并促使人们（再）访问的因素

确定参与旅游部门的所有参与者是如何看待目的地魅力的。

在文献综述和与旅游者、旅游和营销专业人士的三个焦点小组的基础上, 进行了一项探索性和定性的研究。

研究结果显示, 在这三个群体中, 不同的认知会导致对目的地的迷恋, 迷恋的构建与其他变量有关。通过咨询这三个群体, 确定了12个变量, 并提出了一个框架, 解决了目的地魅力的背景, 以及它与难忘的经历和（再）访问的意图之间的关系。另一个重要的发现是, 旅游专业人士需要与营销专业人士合作, 以满足游客的期望。此外, 研究还发现, 迷恋可以在访问一个地方之前发生。

本文在四点上推动了文献的发展：(i)它提出了证据, 证明迷恋甚至在访问一个目的地之前就可以发生, (ii)它验证了哪些变量与目的地迷恋的多维构造有关, 以及这种关系是如何被三个不同的群体观察到的, (iii)它确定了目的地迷恋的构造如何发生, 以及(iv)它解释了旅游和营销专业人士如何帮助实现旅游者的愿望。

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 purpose of this chapter is to analyze the reflection of corruption in Brazilian companies listed on Brasil, Bolsa, Balcão (B3). The methodological design comprised a qualitative and descriptive approach in which documentary research was used to gather data. Content analysis was employed to treat data retrieved from Standard Financial Statements, Explanatory Notes, and Sustainability Reports, from 2013 to 2017. The findings reveal a low level of disclosure of the companies listed on B3 concerning the reflections of corruption. The disclosed reflections include the increase in the company's operating costs and the impact on the company's future cash flow which can be direct, such as through the reduction of revenues from canceled negotiations, or indirect, through transaction costs due to the misconduct of the company.