Reinventing Everyday Life: Consumption Practices Analysis under Certeau's Optics

ID: 60132

Authors: Fernanda Guarnieri, Francisco Giovanni David Vieira.

Source: Revista de Administração de Empresas, v. 60, n. 5, p. 311-321, September-October, 2020. 11 page(s).

Keyword: Consumer Culture , Elderly , Michel de Certeau , outdoor exercise gyms , post modernism

Document type: Article (Portuguese) Show Abstract

The aim of this study is to understand how the frequency of attendance at outdoor exercise gyms by elderly people shapes their consumption practices and reinvents their daily lives. As a theoretical support, we adopted an interdisciplinary approach between postmodernism and consumer culture studies using Michel de Certeau’s theory of everyday practices. Data for this qualitative study was collected through participant observation and interviews with elderly people who attended an outdoor exercise gym. Analysis followed the concept of interpretative research for organizing and categorizing information. The frequency of attendance at outdoor exercise gyms was shown to be a starting point for the reinvention of the daily life of elderly people. This reinvention of everyday life comes from new consumption practices that emerge by means of a new dynamic in their lives. Finally, we present a new possibility of theoretical investigation in consumer studies related to consumption practices.

Shareholder Concentration, Board Structure and Executive Remuneration

ID: 60133

Authors: Maria Rafaela de Oliveira Freitas, Gustavo Magno Pereira, Alessandra Carvalho de Vasconcelos, Márcia Martins Mendes De Luca.

Source: Revista de Administração de Empresas, v. 60, n. 5, p. 322-335, September-October, 2020. 14 page(s).

Keyword: agency conflicts , board of directors , executive compensation , managerial power , Shareholder concentration

Document type: Article (Portuguese) Show Abstract

Understanding the dynamics of agency conflicts in Brazilian firms requires investigating the influence of shareholder concentration and board structure in the remuneration level of executives. Based on a sample of 232 firms traded on B3 between 2014 and 2016, we found shareholder concentration to have a negative effect on executive remuneration, as predicted by the Agency Theory. The characteristics of the board structure also have repercussions on executive compensation. Some of these characteristics affect the sensitivity of compensation to shareholder concentration, which, contrary to the Managerial Power Approach., highlights the predominance of the principal–principal conflict in Brazil.

Alliance Portfolio and Innovative Performance of Brazilian Industry

ID: 60134

Authors: Frederico G. P. Moreira, Ana L. V. Torkomian, Herick Moralles.

Source: Revista de Administração de Empresas, v. 60, n. 5, p. 336-351, September-October, 2020. 16 page(s).

Keyword: Alliance portfolio diversity , firm’s value chain , innovative performance , R&D capacity , specialized complementary assets

Document type: Article (Portuguese) Show Abstract

The main objective of this study is to analyze the relationship between Alliance Portfolio Diversity (APD) and the firm's innovative performance, especially when R&D capacity (CAPRD) and Specialized Complementary Assets (SCA) moderate this relationship at different points in the firm’s value chain; the study also identifies the nature of the relationship between such moderators. It applies econometric methods to a database comprised of 13,020 companies from Brazilian industry. The results reveal an inverted U-shaped curvilinear relationship between APD and innovative performance, as well as the effective positive moderation of this relationship by the CAPRD and the SCA. This research contributes to literature on firm knowledge, especially theories of open innovation and absorptive capacity (AC). The former is progressing to emerging economic contexts and the second, contributing a new way of understanding CA by investigating its spatial dimensions, in addition to the skills and competences dimensions.

Bad (Good) News and Delay (Anticipation) of Financial Statements’ Disclosure

ID: 60135

Authors: Anderson Brito Vivas, Felipe Ramos Ferreira, Fábio Moraes da Costa.

Source: Revista de Administração de Empresas, v. 60, n. 5, p. 352-364, September-October, 2020. 13 page(s).

Keyword: Disclosure , disclosure date , discretion , timeliness , type of news

Document type: Article (Portuguese) Show Abstract

Managers have discretion over the timing of accounting information disclosure; existing literature has investigated the potential determinants regarding this choice. Thus, this study aimed to evaluate whether the type of accounting information is a factor that influences the anticipation of its disclosure to external users. The dataset comprises information provided by Brazilian companies listed on the Brasil Bolsa Balcão (B3) between 2010 and 2016. The research employed linear regression and the logistic regression model to evaluate whether type of news is a determinant for the timing of financial disclosures. Empirical evidence indicates that the nature of information (i.e., good or bad news) is related to the time taken (i.e., postponement or anticipation) in disclosing quarterly accounting figures of companies. Overall, our results contribute to the disclosure literature in Brazil and indicate that postponements are associated with the disclosure of negative news.

Futuro(S) do Trabalho

ID: 60136

Authors: Gazi Islam.

Source: Revista de Administração de Empresas, v. 60, n. 5, p. 365-370, September-October, 2020. 6 page(s).

Document type: Article (Portuguese)

The Future of Work in Brazil: Looking after Institutions

ID: 60137

Authors: Wilson Aparecido Costa de Amorim.

Source: Revista de Administração de Empresas, v. 60, n. 5, p. 371-377, September-October, 2020. 7 page(s).

Document type: Article (Portuguese)

Resenha: Inteligência artificial, trabalho e produtividade - (Paul R. Daugherty & H. James Wilson. Boston, USA: Harvard Business Review Press, 2018)

ID: 60138

Authors: Rodrigo Brandão.

Source: Revista de Administração de Empresas, v. 60, n. 5, p. 378-379, September-October, 2020. 2 page(s).

Document type: Book Review (Portuguese)

Resenha: Violência e Potência: Crítica do Racismo e Utopia Antirracista - (Crítica da Razão Negra: Achille Mbembe - São Paulo, SP, 2018)

ID: 60139

Authors: Pedro Jaime.

Source: Revista de Administração de Empresas, v. 60, n. 5, p. 380-381, September-October, 2020. 2 page(s).

Document type: Book Review (Portuguese)

Questão Racial no Brasil

ID: 60140

Authors: Pedro Jaime.

Source: Revista de Administração de Empresas, v. 60, n. 5, p. 382-382, September-October, 2020. 1 page(s).

Document type: Bibliographical Note (Portuguese)