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The purpose of this paper is to focus on the pre-acquisition process and, specifically, how the complexity involved in the transaction may drive the temporal gap between the formal announcement and the completion of the deal. The authors emphasize the time (in days) between announcement and completion.

The empirical setting consists of the cross-border acquisitions (CBAs) of Brazilian firms by multinational corporations announced between 2008 and 2012. Using a sample of 741 acquisitions, the authors examine how institutional (cultural and regulatory) and technological complexity and the predictable mitigating effect of prior acquisition experience in Brazil all impact on the time needed for evaluating the target and negotiating.

The results show that these complexity factors do matter for hastening the process and that recent experience with acquisitions in Brazil shortens the time needed to completion.

This study contributes to the literature on the acquisition process and the uncertainty and complexity factors in CBA in an emerging economy.

While remanufactured products represent an increasingly researched phenomenon in the literature, not much is known about consumers' understanding and acceptance of such products. This study explores this issue in the context of the theory of perceived risk (TPR), investigating return policy leniency and distribution channel choice as potential factors to foster remanufactured products' sales.

This research utilizes an experimental design composed of a pre-test and a scenario-based main experiment to explore how return policy leniency might mitigate consumers' perceived risk and how their related purchase intention differs across two types of retail distribution channel structures (i.e. brick-and-mortar vs. online).

The investigation into the efficacy of return policy leniency within two retail distribution channel settings (i.e. brick-and-mortar vs. online) illustrates that providing a lenient return policy is an effective “cue” in increasing consumer purchase intention for remanufactured products. While prior literature has established that consumers value return policy leniency for new products, the authors provide empirical evidence that this preference also applies to remanufactured products. Notably, that return policy preference holds true in both channel settings (i.e. brick-and-mortar vs. online) under consideration. Additionally, and contrary to the authors’ predictions, consumers perceived remanufactured products sold via both channel settings as equally risky, thus highlighting that both are appropriate distribution channels for remanufactured products. Finally, while research on new products provides some initial guidance on consumer perceptions of quality and risk, the study provides empirical evidence into the difference of perceived risk with regard to new versus remanufactured products.

By employing the TPR, this research explored the role played by two supply chain management related factors (returns policy and channel structure) in reducing consumer's perceived risk and increasing purchase intention. In doing so, this study answers the call for more consumer-based supply chain management research in a controlled experimental research setting.

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 São Lourenço River (SLR) is used to supply potable waters for the cities of São Lourenço da Serra and Juquitiba, but receives the residues from the water treatment plants (WTPs) and sewage treatment plants (STPs), respectively. The purpose of this paper is to evaluate the impacts of the discharges of Juquitiba’s WTP and STP on the quality of the SLR, by using an integrated approach based on different lines of evidence.

Six sampling sites were established along the river and comprised areas situated upstream and downstream of the discharges. Five sampling surveys were performed between 2004 and 2006 for collecting water and sediment samples for ecotoxicological assays. In two of these campaigns, benthic community structure and geochemistry (metals, nutrients and sediment texture) were also assessed.

Concentrations of P, Fe and Al in waters exceeded the national standards, but sediments were not considered to be contaminated by metals or nutrients. Water and sediments tended to exhibit marginal toxicities, excluding the sediments from JQT007 and JQT008 that were frequently toxic. Combination of geochemistry, toxicity and ecological indices indicated that some sites are not degraded, but in some stations the benthic alteration may be due to non-measured contaminants, especially in JQT007 and JQT008.

As the use of waters from SLR for public supply has increased, these results show that action should be taken in order to reverse the environmental degradation of SRL.

This research combined sediment and water quality assessments in order to provide a more suitable and reliable diagnostic of the environmental quality of the SLR.

Literature about transparency in public-sector organizations has been attracting the attention of scholars for the last two decades. This study reviews the existing literature with the intention of creating a description of the state of the art, categorized by geographical areas, levels of government, topics, and methodologies.

The authors have developed a structured literature review following a rigorous protocol. The initial search was launched on 25 April 2022 on Scopus and Web of Science, resulting in 3,217 articles. After removing duplicates and studies that did not meet all the inclusion criteria specified in the review protocol, the final sample includes 956 articles from 1991 to 2021.

The analyses show a considerable increase in studies since 2005, especially in the last two years, when 30% of the publications have been produced. Most of the studies analyze the national/central level of government. Many authors compare different countries, while other scholars focus on specific countries, overall, the USA and the UK. The local level of government has also been widely studied, especially in the Spanish and Chinese contexts. The most frequently used methodologies are quantitative and empirical techniques, and the most common topics are those associated with accountability.

This study uses a huge sample (956 articles over the period 1991–2021), which has never been used before, to examine the literature on transparency. The structured literature review facilitates the identification of gaps that can be filled by future studies. These include analyzing transparency in specific geographical areas like Africa, Asia, and Latin America, studying transparency at different levels of government, especially at the regional and federal levels, and providing comparative studies and case study collections.

In this chapter, we analyse the role of women in armed Basque nationalist and separatist terrorist group Euskadi Ta Askatasuna (ETA) from a gender perspective. ETA women were essential agents in the armed conflict, but their image in the mass media and society has been very different from that of their male colleagues (Rodríguez Lara, 2017). Also, their role in the terrorist gang has described a sexually based functional specialisation. In addition, this chapter seeks to contribute to the area of feminist studies on women and political violence. Women's role in one of the most important armed nationalist groups in Europe, ETA, stands as a suitable case study to understand how the mass media (press, journalism), audiovisual content, and social representations of ETA have portrayed these women. The final conclusion of this chapter is that women were not portrayed in the same way as their male colleagues. Women of ETA were doubly penalised because they were women and because they were terrorists.

The study builds on the multi-stakeholder perspective and applies the DART model to frame and explore barriers to value co-creation in the museum context.

The empirical research followed a multiple case study design, based on six cases selected in accordance with a maximum variation strategy. The analysis of the data gathered from multiple primary and secondary sources was guided by the qualitative content analysis approach and the pattern-matching technique for a multiple case study.

The findings reveal a largely convergent understanding of value co-creation that relates to the social integration of the intrinsic value of museums. The main barriers to value co-creation were identified at both organizational and personal levels, yet important context-bound differences were found regarding the scope and impact of those barriers across defined museum activity areas.

The study enriches literature and museum management by identifying and synthesizing barriers, offering insights for overcoming them through DART model modifications. These insights extend beyond museums, emphasizing stakeholder identification, recognizing activity-specific barriers, understanding interdependence and considering external factors like the pandemic. Managers can leverage this knowledge for informed decisions and interventions.

The purpose of this paper is to investigate the effect of product and geographic diversification on the performance of Italian manufacturing firms and evaluate the moderating role of family involvement.

The hypotheses have been tested by using a fixed-effects panel data regression model.

Results show a linear relationship between product diversification and firm performance and an inverted U-shaped relationship between geographic diversification and firm performance. Moreover, when considering the status of the family firm, family ties have a negative moderating role on the performance of companies that are product and internationally diversified.

By providing theoretical explanations and empirical evidence, the study extends the diversification-performance research by testing this relationship in an unexplored context (i.e. Italy), and by identifying a still not well explored contingency factor (i.e. family involvement). In doing so, diversification and family involvement literatures are brought together and the results show the importance of the type of owner regarding the impact of product and international diversification on firm performance.