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Consumer perception of corporate brand equity has primarily focused on product brand dimensions, neglecting considerations at the firm analysis level. Assessing corporate brands requires different criteria relevant to the competitiveness of companies, such as their prominence, management and meeting society’s demands. In this sense, this study aims to develop and validate a scale of corporate brand equity founded on consumer perceptions, transcending industry boundaries and comparing its relationship with companies' market share.

The authors used an integrative approach to clarify the construct’s domain, building on previous measures. They took several steps to select appropriate items, refine the measure, validate it through reliability tests and convergent and discriminant analyses, test the validity of the second-order formative structure of corporate brand equity and assess associations between first-order factors, the second-order factor and market share.

The model identifies three first-order dimensions of corporate brands (presence, outstanding management and responsible) that shape the second-order factor (corporate brand equity). They are directly related, but not proportionally, to market share, contributing to the general and joint assessment of the company’s competitive performance considering the consumer.

To the best of the authors’ knowledge, this study is the first attempt to develop a comprehensive measurement model of corporate brand equity that considers the firm level of analysis, combines metrics from previous research on corporate brand evaluation criteria and includes consumer perceptions of the company’s competitiveness, unifying branding theory with the theory of the marketing firm.

Social media are channels of communication and relationship between consumers and brands. In this paper, the determinants of consumer engagement in firm-generated content on Facebook are examined in a higher education institutions (HEIs) context.

Data was collected from 1,981 Facebook brand posts of 16 Brazilian HEIs and thoroughly analyzed with seemingly unrelated regression (SUR).

The results indicated that the type of media does not increase the user's engagement. The emotional content, on the other hand, increases the number of likes and shares and not comments. An interaction between dimensions, type of media and content is relevant disclosed to increase engagement metrics, while characteristics related to the day and time of posting are not relevant.

This study analyzes the factors that influence consumer engagement in brand messages published on Facebook, in the context of higher education institutions. Specifically, the authors seek to examine the influence that emanates from the likes, comments and shares: (1) factors related to the type of media (interactivity and liveliness); (2) content-related factors (remuneration, emotional, entertainment and informational); and (3) factors related to posting (day of the week and time of day).

In the context of educational services, social media is increasingly present, remarkably in HEI marketing practices. Previous studies have shown that universities use social media (mainly Facebook) to promote interactivity with students. The study presents the key characteristics of the postings by the HEIs, with an emphasis on the liveliness, the interactivity of the media, and the information content of the posts. It stands out by the examination of the most relevant factors that influence Facebook engagement, and by providing evidence on the strength of the factors related to post features that influence user engagement.

The research contributes to the proposition and empirical test of a predictive model of consumer engagement on Facebook, which can predict engagement in an HEI context.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-06-2020-0242

Evolution and stationarity are key time series empirical concepts which need theoretical assessment by extant research. This study presents a model to explain brand sales dynamics in emerging markets using two dimensions: sales behavior in time (stationary or evolution) and final position (negative, neutral or positive).

A three-step methodological approach was performed. First, individual brand sales series were classified (stationarity or evolution) after unit root tests. These series were then regressed against a time variable. These two steps enabled a qualitative classification of six proposed positions, ranging from the worst to the best scenario for marketing managers. A final multinomial model identified the marketing effect to these positions.

Descriptive statistics reveal an insignificant prevalence of stationary sales series and a small number of positive brand sales series (ascending or promising). The multinomial model shows that price is negatively associated to positive brand sales positions, the important effect of service strategies and how product decisions can lead to an avoidance of negative positions.

The model is limited to short time series of a unique transactional dataset from a multinational energy company based in Brazil.

The research provides a rational empirical framework to managers involved with decisions regarding brand sales dynamics in emerging markets.

The approach advance into the development of models to uncover conditions for market evolution and stationarity in a context marked by the shortage of data.

The purpose of this paper is to measure the impact of post type (advertising, fan, events, information, and promotion) on two interaction metrics: likes and comments. The measuring involved two popular social media, Facebook and Instagram, and in business profiles of five different segments (food, hairdressing, ladies’ footwear, body design, fashion gym wear).

The method used was multiple regression analysis with an estimator of the ordinary least squares for 1,849 posts from five different companies posted on Facebook (680 posts) and Instagram (1,169 Instagram) over an eight-month posting period. Regression analysis was used to identify the relationship between the dependent variables (likes and comments), and the independent variables (post typology, segments, week period, month, characters and hashtag).

It was seen that the post types events and promotion led to a greater involvement of followers in Instagram, in particular. In Facebook, the events post type was only significant in the like’s interaction. Another finding of the research is the relevance of the food and body design segment which was significant in both virtual social media. This indicates a user preference involving their day-to-day lives, in this case, having a tattoo done or seeing a photo of a dessert.

With the findings of this study, academics and social media managers can improve the return indicators of interactions in posts and broaden the discussion on the types of post and interaction in different virtual social media.

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 paper is to better understand the relationship between accounting and auditing quality and the perceived level of corruption.

This relationship is studied by performing a cross‐country analysis using public data to measure accounting quality, audit quality, and corruption.

Consistent with the authors' predictions, the paper finds evidence that accounting and auditing quality are significantly related to the level of perceived corruption in a country.

These findings suggest that countries with more transparent reporting have lower levels of perceived corruption and that the level of perceived corruption may be reduced in a country by improving accounting and auditing quality.

The findings suggest that countries can reduce the level of perceived corruption by improving the transparency of financial reporting by improving accounting and auditing standards.

While significant amounts of research has examined perceived corruption, this study is the first to address the impact of high‐quality accounting information on the level of perceived corruption.

The aim of the study is to build and validate a perceived financial well-being scale (PFWBS).

A total of 34 items were developed on a five-point Likert scale. Validation involved two phases and four steps. In the qualitative phase, interviews, validation by specialists and the pre-test were carried out. In the quantitative phase, a sample of 1,020 cases was used in the exploratory stage and another sample of 2,293 individuals in the confirmatory validation stage.

The PFWBS is composed of 23 items distributed in four dimensions (financial security, financial tranquility, financial freedom and satisfaction with financial management) that identify the perception of financial well-being of the consumers of financial products.

The authors propose a methodological framework that allows researchers, managers and policy makers to use the indicator to assess citizens' perception of financial well-being.

The PFWBS can be useful in evaluating the results of different public policies, such as income transfer programs and financial education policies. It can also serve as a parameter for the financial system to assess the perception of its customers, helping to evaluate products and services.

Financial well-being lacks valid measurement scales in the literature. This study advances by creating a scale for the assessment of the perception of financial well-being, which can be applied in different contexts.