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This study analyzes earnings management among Brazilian public firms during the 2016 Presidential Impeachment.

The sample comprises, as a treatment group, 721 firm-quarter observations relating to Brazilian listed firms. It also considers a control group of listed firms from Mexico, which were not affected by the exogenous shock analyzed (i.e. the 2016 Presidential Impeachment in Brazil). The firms' quarterly financial data cover the period between 2013 and 2018.

Considering several proxies related to earnings management by accruals, the main findings suggest a negative relationship between the 2016 impeachment event and the level of discretionary accruals, suggesting that Brazilian firms tended to reduce their earnings management levels during the impeachment process. The results are robust whether the control group is considered or not.

This study brings new empirical evidence to the literature on accounting information quality about the role of the economic and political environment in earnings management, especially in weak institution countries characterized by institutional voids and higher levels of corruption.

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 discuss the concept of Administration of Justice as a research field and set out an agenda for future studies that could promote the production of scientific knowledge in this area.

This paper explores the idiosyncratic features, dimensions of analysis upon the Administration of Justice, states a research agenda and discusses the main challenges on this theme. This paper conceptualizes Administration of Justice as a research field and discusses related phenomena from institutional and economic perspectives on innovation, performance, governance and legitimacy.

As a research field, Administration of Justice is defined as a set of theoretical concepts, research methods and techniques, aiming to investigate the management processes associated with the use and articulation of resources, knowledge and institutions, at different levels of the justice system, and their influence on the provision of justice in a given social context. As social phenomena, four levels of analysis are proper to investigate the justice system: societal, inter-organizational, organizational and operational. Innovation, performance, governance and legitimacy are central themes of the Administration of Justice and present various gaps and research opportunities.

The main implications is the proposal of an agenda for future studies on the Administration of Justice field, which is an important step in raising awareness of the issue.

Administration of Justice encompasses a growing interest among academics, justice practitioners and public managers regarding managerial and political practices carried out in the justice system. Although relevant, this subject has been scarcely studied by the management community. This paper invites community to adopt an organizational and institutional perspective to Administration of Justice, setting an agenda for future research.

The purpose of this article is through a systematic literature review (SLR) to present a conceptual approach to the importance of communication for thermalism. An in-depth analysis of scientific publications provides a conceptual understanding about the definition of thermalism and the importance of communication in the thermal sector. The intention is also to identify the major challenges for communication in thermalism in times of crisis. The literature on conceptual approaches in the field of thermalism is almost non-existent, and this is an important contribution of the research presented.

To achieve the objectives, an SLR was carried out, through the Preferred Reporting Items Systematic Reviews and Meta-Analysis (PRISMA) Statement method, using the Web of Science and Scopus databases. A total of 139 articles were found, of which only 26 were used for the qualitative analysis. EndNote 20 and Nvivo software were used to identify the articles for the study, their analysis and systematization of the collected information.

The results, among others, through an in-depth analysis of scientific publications, clarified the definition of thermalism and provided relevant results for better understanding of the importance of the dimensions of communication for thermalism.

The research addresses the current scarcity of academic work on the importance of communication applied to a thermal destination and the lack of relevant strategic models for the diffusion/promotion of a destination. Finally, a limitation was the fact that only 2 databases were considered and only journal articles were included. As a future line of research the authors propose extending the theme to thermal tourism experiences. In addition, scientific studies focusing on water-based experiences connected with thermalism are almost non-existent and very relevant for the future of the sector, as well as studies in the area of communication with the following research questions: where do tourists consult information when choosing a travel destination? and what are the appropriate communication channels to reach the thermal market?; We close this reflection by concluding that the thermal tradition, through the know-how of the medical class, the properties of thermal waters and the cultural history associated with its early days, stimulated more recently by implementing innovations, will regain its role in preserving health and well-being through thermal water and the exploitation of territories' endogenous resources. These factors are the basis through which communication sciences can create strategies adapted to each country to promote a thermal destination brand.

Research in tourism destination management has provided solutions, through communication, to problems that are faced daily by countries, and the authors hope this research also contributes to the recovery of thermal tourism destinations in times of crisis. It is also from this perspective that based on the main themes and dimensions of communication identified in the SLR that the authors propose the Corporate, Organisational, Skills, Management and Online (COSMO) model to help promote resilient thermal destinations prepared for future crises. The diversity and originality of this research model will be useful for destination promoters, spa managers and communication professionals.

This study contributes to the literature by providing a theoretical framework of excellence in thermalism. One possible way to solve the ambiguity of terms related to thermalism is to consider another more comprehensive term as a combination of different approaches. The aim is not to create an academic division, but rather to contribute to better conceptual understanding, from a theoretical and paradigmatic perspective, of what thermalism is. Here, a new targeted and more comprehensive concept emerges, which from the academic perspective of communication sciences will lead to prevention for a new way of feeling good with life, contributing to promoting thermal destinations in the world with a greater understanding.

For better understanding of the concepts, this study proposes a new definition of thermalism. As research related to thermal destinations, through communication management contributes to attract tourists, promote experiences, provide the human capital of the sector with skills and create authentic and resilient place brands. It is from this perspective that the model was proposed, based on the dimensions of communication related to the main themes obtained through the SLR. This model supports a plurality of communication strategies, with different characteristics and objectives but which meet a collective purpose: to disseminate information about thermalism, in order to build collective knowledge to promote thermal destinations. The analysis highlights the need for further research into thermalism, with special focus on communication.

Drawing on paradox theory, this study explores how ambidextrous sustainability relates to organisational performance in hybrid organisations represented by Swedish municipal housing corporations, and how this relationship is contingent on the organisational structure of these organisations.

The study relies on the data collected from Swedish municipal housing corporations. These data sources consist of a survey sent to the management team members in Swedish municipal housing corporations, financial and non-financial archival data on these corporations, interviews with the management team and board members, and observations of meetings involving the management team and board of directors at a Swedish municipal housing corporation. Quantitative data of the study were analysed using descriptive statistics, correlation analysis and linear multiple regression analysis. Qualitative data were analysed employing deductive thematic analysis and were used to illustrate and discuss the results of the quantitative analysis.

The quantitative findings show that ambidextrous sustainability, i.e. the alignment between an explorative orientation and an exploitative orientation towards sustainability, has a weakly positive relationship with financial performance and a positive relationship with social performance in hybrid organisations represented by Swedish municipal housing corporations. The study further shows that a high level of the structural element “connectedness” weakened the relationship between the ambidextrous sustainability and financial performance of the organisation in the study. In contrast, a lower level of connectedness reinforced and strengthened this relationship. Our qualitative material illustrates how the quantitative findings could be explained by the interaction between the board of directors and the management team of these hybrid organisations.

The study shows how ambidextrous sustainability, employed for conceptualisation of the sustainability strategy in hybrid organisations, represented by Swedish municipal housing corporations, can impact on facets of performance (i.e. financial, social and environmental) differently. The study further highlights the importance of organisational structures in these relationships in a hybrid context.

Purpose: There have been continuous developments in the production industry to meet the increasing customer demand from the past to the present. At this point, supply chain management (SCM) systems emerge as an important topic. SCM is a set of systems that manages the entire process from the production of a product to its delivery to the end user. Industry 4.0 aims to improve the production industry by increasing the quality, efficiency, and performance of the production process. Therefore, in this chapter, the authors highlight the challenges, benefits, and future trends of the combination of Industry 4.0 and SCM systems.

Methodology: In this chapter, the integration of Industry 4.0 and SCM systems was investigated. For this purpose, the Industry 4.0 position of the countries and the current status of SCM systems have been examined. In addition, the key technologies in the Industry 4.0 transformation, the possible problems encountered in the transformation, the deficiencies encountered in SCM systems, and how these deficiencies can be solved with Industry 4.0 were investigated.

Findings: The results of this study show that companies that use an SCM system can separate themselves from their competitors by using Industry 4.0 technologies.

Significance: This can allow them to achieve their strategic goals and to ensure the maintenance of their competitive advantage.

This research aims to compare consumer responses to pro-environmental communication and appeals to recycle packaging when these messages come from a high-familiarity versus a low-familiarity brand.

Two online between-subjects experimental studies evaluate consumer perceptions and the willingness to comply with recycling appeals in response to pro-environmental communications from a high-familiarity versus a low-familiarity brand. To test the hypotheses, the studies examine the moderating role of sustainability habits and the mediating role of shared environmental responsibility.

Findings show that communicating a brand’s adoption of sustainable packaging is more salient to consumers when the appeal comes from a low-familiarity rather than a high-familiarity brand, especially when sustainability habits are weaker. The mediating role of shared environmental responsibility partly explains consumers’ commitment to act pro-environmentally.

Sustainability officials and policymakers should consider the impact of pro-environmental interventions that encourage collective recycling between brands and consumers. Practitioners are encouraged to examine revised waste management schemes such as extended producer responsibility programs to elicit the collaboration of consumers in initiatives that boost recycling and stimulate pro-environmental behaviors.

Using the diagnosticity–accessibility framework and habit theory, to the best of the author’s knowledge, this research is among the first to empirically examine the role of sustainability habits in consumer responses to pro-environmental brand communications. It also highlights consumers’ willingness to comply with brands’ take-back programs in a shared effort to reduce plastic waste and encourage a circular economy.

This study aims to contribute to the debate on the relationship between board diversity and performance, a hot topic for scholars and shareholders. A number of studies have found contrasting impacts of board diversity on firm performance and this paper adds new and original evidence in the context of the automotive supply chain focusing on gender, age and nationality diversity.

The authors propose a triple stage empirical analysis. First, the authors use linear models according to different performance indexes for investigating diversity (gender, age and nationality) within the board of directors and executives. Second, the authors investigate the issue of diversity in different contexts such as position in the supply chain, nationality of the owner and family/corporate ownership. Finally, the authors use non-linear models to find a better combination of diversity in terms of gender and nationality for retrieving some managerial implications.

First, the authors demonstrate a robust positive effect of women in board representation on firm performance in terms of profitability and firm risk. In the case of, age and nationality the results are more equivocal in particular for the former. Second, the authors depict board diversity in different contexts as follows: positioning in the supply chain, type and nationality of the final owner. Again, gender heterogeneity is more adequate in the complex firm as Tier 1 suppliers, corporate and foreign company.

The authors focused the analysis on a specific industry, shedding light on the main specificities linked to operating in certain phases of the supply chain, a substantial novelty in this field. The empirical evidence is based on a very large data set containing quantitative and qualitative information on a representative sample of 1,538 firms operating in the Italian automotive supply chain, one of the most relevant in Europe.

This study aims to examine the relationship between trust and its antecedents, i.e. customer satisfaction, perceived value and religiosity. The moderating roles of religiosity on the relationships between perceived value, satisfaction and trust also have been investigated in this study.

This research has carried out in West Sumatra Indonesia. The respondents of this study are Islamic bank customers from five areas in West Sumatra Indonesia. Data have been collected through Survey method. After some preliminary analyses, we employed 390 useable responses in the analysis. Covariance Based Structural Equation Modeling (CB-SEM) was employed to analyze the data.

This study found that religiosity has significant impacts on perceived value, customer satisfaction and trust. Perceived value and customer satisfaction are also significant antecedents of trust. Moreover, it found the significant moderating impact of religiosity on the link between perceived value and trust, and also on the link between customer satisfaction and trust.

This cross-sectional study has been conducted in a single country. Accordingly, this study may have a limitation in result generalization. Moreover, this study only focused on three antecedents of trust, including religiosity, satisfaction and perceived value. Therefore, for future research, we suggest conducting a longitudinal study in some Muslim countries such as Malaysia, Brunei Darussalam and Middle East countries. We also suggest employing other antecedents of customer trust, such as customer engagement and customer sociocultural.

Based on the research findings, the managers of Islamic banks will have input on how to improve their customers' trust by giving more attention to customer religiosity, perceived value and satisfaction. They can develop programs to increase customer perceived value and satisfaction such as a reward program to increase customer trust.

A more comprehensive model of the relationship between religiosity, perceived value, satisfaction and trust has been addressed in this study. This study also highlighted the significant moderating role of religiosity on the link between perceived value, satisfaction and trust which are neglected previously have also been highlighted in this study.

LIBRARIANS in Britain stand at the threshold of great possibilities. Having passed through the ages of the ecclesiastical library, the rich collector's private library, the academic institutional library, and the rate‐supported public library—all general libraries —they have reached the age of the special library. The next will be that of the co‐ordinated, co‐operative library service.