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Social factors can shape economic decisions. Corporate governance (CG) studies and guidelines usually neglect that the chief executive officer (CEO) and board members may be socially tied. This study investigates the effects of social ties between the CEO and board members on earnings management (EM).

The authors run a series of regressions using a sample of Brazilian companies listed on the Brazilian Stock Exchange [B]³ between 2011 and 2017 to assess the effect of the social ties between the CEO and board members on EM using a social ties index. The authors also employ five robustness tests to verify the consistency of results, including alternative proxies of EM and social ties and an estimation using fixed effects.

After developing and computing a social ties index between the CEOs and members of the board of directors (BD) and the fiscal council (FC), the study’s findings indicate that a significant level of social ties between the CEO and BD has a negative impact on EM. However, for FC members, the authors found non-significant results.

Unlike previous studies, the authors built a social tie index (STI) from five elements of social ties assessed in an environment with a two-tier board system. Results show that elements of social interactions and personal relationships can benefit the company, as a CEO's level of social ties with the BD reduces EM practices.

Employer branding is a topic that has gained relevance in the organisational world. Currently, organisations need to differentiate themselves, and one of their biggest challenges is the search and retention of talent. One of the factors that have been associated with attracting talent is employer branding. However, studies that explore the relationship between this, corporate reputation and the intention to apply for a job are scarce. As such, this study aims to analyse the mediating role of corporate reputation in the relationship between employer branding and the intention to apply for a job offer.

To achieve the goals, data were collected from 225 Portuguese adults. The response rate was 75%. Based on a survey, respondents reported their perceptions of employer branding of a specific organisation, and they rated the organisation’s reputation and their intention to apply to that organisation.

The results showed that employer branding (interest value; social value; economic value; development value; application value) positively influenced an organisation’s corporate reputation, which, in turn, increased an individual’s intention to apply for an employment offer in that organisation.

The present study is a contribution to the literature on employer branding, as it reinforced the importance that employer branding and corporate reputation play in the intention of applying for a job offer.

World Tourism Organization (WTO) recognizes image as the main aspect to be considered by a destination in its promotion and marketing process. Cities try to build valued and recognized images, established from an identity defined based on their own values. One of the strategies adopted for this construction is to hold events, through which it is possible to promote tourism, move the economy, improve the infrastructure, change the image and influence intentions to visit the destination. From the point of view of supply and demand, theorists have proposed two categories of destination image: the projected image and the perceived image. In this context, the objective of the research was to propose a model for measuring the Projected and Perceived Image through the Organizational Identity of the Volvo Ocean Race Brazil.

With a quali-quantitative approach, the study universe is composed of in-depth interviews with the main members of the organizing committee, documentary and netnographic analysis of the event's social networks. For the analysis and interpretation of qualitative data, the collective subject discourse was used. Documentary and netnographic analysis were by means of deductive content analysis and correspondence analysis.

The results supported the three secondary hypotheses of the research, leading to confirm the central hypothesis that the constructed organizational identity, projected by the image, is perceived by visitors to the event studied.

It is understood as fundamental the expansion of studies regarding projected and perceived image, identity and the possibility of its application in tourist events, as social representations, as support also for the definition of management and marketing strategies.