Poliano B D Cruz
FUCAPE Business School, Accounting & Management, Department Member
- noneedit
- Broadminded interdisciplinary and trained researcher, possessing a solid background in ESG, strategic & supply chain ... moreBroadminded interdisciplinary and trained researcher, possessing a solid background in ESG, strategic & supply chain management, logistics, international trade, and finance. Expertise in quantitative and qualitative methods, enabling state-of-the-art research encompassing several areas of knowledge such as ESG, Strategy, Operations Management, International Trade, Expatriation, and Finance. Seasoned professor, having conducted classes in multiple disciplines like Human Resources, Management & Labor Relations, Organizational Theory, Quantitative, Quantitative & Multivariate Methods, Calculus, Production & Materials Management, Logistics, International Trade, Corporate Finance, and Business Valuation at undergrad, masters’, and doctoral levels with excellent student evaluation. Associate Editor at Brazilian Business Review. Visiting research scholar at the University of Arkansas – Sam M. Walton College of Business, at Strategy & Supply Chain Ph.D. programs, both focused on organizational strategy. Experienced professional with more than 15 years market experience as Customs Agent, ad hoc Consultant at ANEFAC Controller Certification (CAC & CAC+), International Trader, and Supply Chain Analyst, consistently delivering solid results working with cross-functional teams with high cultural diversity and supporting strategic decisions for middle and senior-level management. Excellent adaptability and international experience, having lived in the USA and fluent in English and Portuguese.edit
The literature on the impact of gender diversity on firms’ value and performance is mixed. To shed light on these mixed results, we consider that other mechanisms in place, such as committees, could help gender diversity prosper. We... more
The literature on the impact of gender diversity on firms’ value and performance is mixed. To shed light on these mixed results, we consider that other mechanisms in place, such as committees, could help gender diversity prosper. We investigate the joint effects of whether women acting on the corporate board or as executive officers, and the presence of an ethics and compliance committee (ECC), impact on firms’ value and financial performance. Our identification strategy covers three different methods (i) system GMM, (ii) generalized structural equation model approach, and (iii) propensity score matching approach. The results show that firms’ value and performance increase when a woman is in the corporate board or as an executive officer, and the firm has an ECC. Unlike previous literature, we show that ECCs, further than just a monitoring mechanism, support minority groups (women), and this has second-order effects on firms’ value and performance. Besides, we provide evidence for practitioners to foster the increase of quotas for women in top executive roles and consider fostering the creation of ECCs.
Research Interests: Business, Marketing, Business Ethics, Ethics, Accounting, and 15 moreHuman Resource Management, Compliance, Human Resource Management in the middle east, Business and Management, Gender Diversity, Board Composition and Corporate Governance, Corporate Governance and Gender Diversity, Board Composition and Gender Diversity, Financial Performance, CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE, Corporate Govenance and Board Composition, Market Value, Ethics Committees, Firm Value, and Compliance Committee
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This research aims to identify the antecedents and consequents of trust in the product review blogs in an emerging market, which possess different characteristics than developed markets. We adopt the definition of product review blogs... more
This research aims to identify the antecedents and consequents of trust in the product review blogs in an emerging market, which possess different characteristics than developed markets. We adopt the definition of product review blogs (PRB) as those blogs, websites, or social networking pages that disseminate experiences and/ or information about products and services. We propose a model that incorporates individual characteristics and beliefs as antecedents of trust in the PRB and behavioral intentions as its consequence. Next, we conduct a questionnaire with 407 Brazilians who follow any PRB. We analyzed the data using structural equation modeling with partial least squares estimation (PLS-SEM). The results demonstrate the influence of trust in the PRB on users’ purchase intention, intention to follow blog recommendations, and intention to continue participating in the blog in an expressive emerging market. The trust in the PRB tends to have the PRB credibility as an antecedent. The findings suggest that subjective knowledge directly affects trust in the PRB and indirectly affects trust through PRB credibility, a mediating variable in the relationship between these variables. Our results reveal a direct and negative effect on PRB trust regarding susceptibility to informational influence. However, we also identify an indirect positive impact on trust in the PRB through PRB credibility. The results allow us to conclude that PRB credibility plays a central role in the antecedents of trust in the PRB in emerging markets.
Research Interests: Marketing, Psychology, Blogs, Emerging Markets, Online Consumer Behavior, and 9 moreProduct Reviews, Online Influencers, Factors Affecting Consumer Decision Making in Online Shopping Marketing, Online Consumer Reviews, Consumers Perception Towards Online Shopping, Online Product Reviews, Influencer Marketing, Digital influencers, and Social media influencers
Research Interests: Economics, Green Consumer Behavior, Multidisciplinary, Environmental consciousness, ENVIRONMENTAL PLANNING AND MANAGEMENT, and 15 moreENVIRONMENTAL CONSCIOUSNESS OF CONSUMERS, Green Consumption, Catastrophe Theory, Doce River, Mariana, Protection Motivation Theory, Consumer Behaviour Towards Green Products, Consumer Behaviour, Rio Doce, enviromental catastrophes, consumption sociology, Doce river basin, Environmental Conscious Concept, Caso Rio Doce, and Desastre Rio Doce
Introduction The service sector demands constant changes to maintain the efficiency of the service provided to customers. This has a direct impact on workers’ activity and job distribution (Mainardes, Funchal, & Soares, 2017).... more
Introduction The service sector demands constant changes to maintain the efficiency of the service provided to customers. This has a direct impact on workers’ activity and job distribution (Mainardes, Funchal, & Soares, 2017). Specifically, in the Brazilian banking sector, in the period from 2013 to 2017, there was a reduction of almost 8% in the number of bank branches in Brazil, from 22.9 thousand to 21.1 thousand (BACEN, 2018). One of the important changes in this sector was the insertion of the so-called fintechs, financial technologies that have evolved rapidly and raised concerns about the future of the Edmar Saturnino César*,1, Poliano Bastos da Cruz2, Sandrielem da Silva Rodrigues3
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Este trabalho objetivou analisar o comportamento assimétrico dos custos e despesas em relação à receita, após adoção das International Financial Reporting Standards - IFRS, usando as informações de receita, custos e despesas de todas as... more
Este trabalho objetivou analisar o comportamento assimétrico dos custos e despesas em relação à receita, após adoção das International Financial Reporting Standards - IFRS, usando as informações de receita, custos e despesas de todas as empresas listadas na B3. O resultado apresenta similaridade com os já existentes na literatura, indicando assimetria no comportamento dos custos. A título de robustez, analisou-se a amostra com e sem as empresas financeiras e somente com as empresas financeiras. Considerando todas as empresas, após a adoção das IFRS, observou-se que o comportamento dos custos foi mais aderente. Ainda no período de adoção das IFRS, observou-se que o comportamento dos custos foi menos pegajoso, mesmo quando se separam as empresas em financeiras e não financeiras. Analisando somente as empresas financeiras com 376 observações, e comparando com as não financeiras, observou-se que os custos das empresas do setor financeiro não variam na mesma intensidade das receitas, apr...
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Esta pesquisa teve como objetivo verificar a existencia de associacao entre a satisfacao do motorista e a produtividade da frota de caminhoes. A revisao de literatura abordou as avaliacoes de produtividade como raio medio, tempo de carga... more
Esta pesquisa teve como objetivo verificar a existencia de associacao entre a satisfacao do motorista e a produtividade da frota de caminhoes. A revisao de literatura abordou as avaliacoes de produtividade como raio medio, tempo de carga e descarga, bem como os dados demograficos dos motoristas e dos equipamentos utilizados. No que tange a pesquisa realizada, utilizou-se neste trabalho uma abordagem quantitativa, descritiva, com corte transversal e com coleta de dados realizada por meio de um questionario com 20 questoes da escala MSQ (Minnesota Satisfaction Questionary). O referido questionario foi aplicado atraves de preenchimento pessoal dos motoristas de caminhao nas frentes de carregamento com um total de 189 respostas validas. Os resultados obtidos por meio de regressao linear multipla demonstraram haver correlacao entre a satisfacao no trabalho do motorista de caminhao com a produtividade da frota. Isso levou a concluir que a satisfacao do motorista no trabalho e positivament...
Research Interests: Physics and Humanities
This study verifies the most relevant skills of an Expert Accountant for the Promoters of Justice in the State Public Prosecutors and Accountants of Brazil. The expert accountant’s role is of paramount importance to prosecutors who use... more
This study verifies the most relevant skills of an Expert Accountant for the Promoters of Justice in the State Public Prosecutors and Accountants of Brazil. The expert accountant’s role is of paramount importance to prosecutors who use their knowledge to clarify facts, discover accounting fraud, and ensure the correct use of resources. In this work, a survey was carried out with the Prosecutors and the Accountants, through a questionnaire and data analysis, which point out thirteen skills most relevant to the Expert Accountant profession, identifying which of them our respondents believe are the most important, both from the point of view of the Prosecutors and of the Accountants. In the opinion of the Promoters of Justice, the skills that most influence are: technical flexibility, written communication and investigative ability. As for accountants, they are: deductive analysis, investigative ability, unstructured problem solving, and interviewing.
Research Interests: Political Science, Economic Justice, Forensic Accounting, Interview, Audit and Forensic Accounting, and 12 moreForensics Accounting, Forensic Accounting and Investigation, Public Accountants, Flexibility in engineering design, Accountants, Chartered Accountant, Charted Accountant, Role of Forensic Accountant In Fraud Investigation, Certified Public Accountant, Public Prosecutor, professional accounting skills, and Role and Skills Management Accountants
Este estudo objetiva verificar se a percepcao de atratividade fisica de estudantes de ciencias exatas, acerca de seus professores, esta associada a satisfacao, destes, com o curso. Para atingir o objetivo desejado foi realizado um estudo... more
Este estudo objetiva verificar se a percepcao de atratividade fisica de estudantes de ciencias exatas, acerca de seus professores, esta associada a satisfacao, destes, com o curso. Para atingir o objetivo desejado foi realizado um estudo quantitativo com 386 estudantes brasileiros em Instituicoes de Ensino Superior. Os resultados obtidos, atraves de analises descritiva, das avaliacoes que os alunos fizeram dos professores, e das regressoes realizadas para responder a questao de pesquisa, demostram que embora os professores atraentes fisicamente tenham sido melhor avaliados pelos alunos, a atratividade fisica dos professores nao esta associada a satisfacao dos alunos com o curso. Pretende-se que os professores, ao compreenderem com maior acuidade como a atratividade fisica influencia sua avaliacao pelos alunos, possam trabalhar os fatores de atratividade. Complementarmente, espera-se que os gestores de pessoas das IES evitem que a atratividade fisica seja o determinante para a contra...
Research Interests: Physics and Humanities
This work proposes to study Support Foundations that are private non‐profit organizations which support public universities by managing their teaching, research and extension projects. These foundations are inserted as the Third Sector... more
This work proposes to study Support Foundations that are private non‐profit organizations which support public universities by managing their teaching, research and extension projects. These foundations are inserted as the Third Sector Institutions. The research targets verify if the compliance level affects the surplus probability of support foundations. The sample includes thirty‐four support foundations. The accounting statements analyzed were the balance sheet; the deficit and/or surplus demonstration; the statement of changes in shareholders’ equity; the cash flow statement and the explanatory notes for the years 2014, 2015 and 2016. The analysis was performed by a checklist, including 31 (thirty‐one) items. It is important to highlight that the data estimation was developed using the logit estimator, on a robust error panel and was included time and state dummies. The results showed that 55% ( ifty‐five per cent) of the Support Foundations comply with the current legislation. ...
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Este estudo tem como objetivo identificar quais fatores influenciam a intenção do cooperado de investir em uma cooperativa. Para tal, investigou-se a Cooperativa de Crédito Sul Serrano do Espírito Santo (Sicoob) por meio de uma abordagem... more
Este estudo tem como objetivo identificar quais fatores influenciam a intenção do cooperado de investir em uma cooperativa. Para tal, investigou-se a Cooperativa de Crédito Sul Serrano do Espírito Santo (Sicoob) por meio de uma abordagem metodológica quantitativa. Os dados analisados foram coletados por meio de uma entrevista direta com os cooperados. Na pesquisa foram utilizados Alfa de Cronbach, coeficiente de correlação e análise de regressão Probit, ordenados para testar quais fatores influenciam a decisão/intenção de investimento do cooperado, mensurada como a intenção de contratar, ampliar ou manter serviços em uma cooperativa de crédito. Os resultados encontrados mostram que fatores como conhecimento sobre cooperativismo, interesses na cooperativa e gestão influenciam a decisão de investimento do cooperado na cooperativa.
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Essa pesquisa intenta identificar com acuidade o efeito da volatilidade da taxa de câmbio no crescimento. Seguindo a literatura, a análise foi realizada em um país em desenvolvimento, intentando identificar o efeito direto da volatilidade... more
Essa pesquisa intenta identificar com acuidade o efeito da volatilidade da taxa de câmbio no crescimento. Seguindo a literatura, a análise foi realizada em um país em desenvolvimento, intentando identificar o efeito direto da volatilidade no crescimento. Ao contrário da maioria dos estudos empíricos, foi realizada uma análise em um único país objetivando mitigar problemas de comparabilidade dos dados. Optou-se pelo Brasil, pois, o mesmo é o país com maior destaque dentre os BRICs, segundo a OCDE, e pesquisas sugerem que séries históricas de correlacionadas com o crescimento apresentam comportamento similar ao observado no mundo. Mensurou-se volatilidade por oito métricas e crescimento por meio duas métricas. As estimações foram realizadas pelo Método Generalizado dos Momentos, por apresentar melhor propriedades de amostras finitas e para tratar problemas de endogeneidade. Os resultados desse estudo apresentam evidências que sugerem que a volatilidade cambial afeta negativamente o cr...
Research Interests: Economics, Econometrics, Economic Growth, Contextus, Exchange Rates, and 12 moreEndogenous Growth Theory, Dynamic Panel Data, Crescimento Econômico, Dynamic Panel Data Analysis (GMM estimation), Comparability, Endogeneity, system GMM, System Panel Data approach based on GMM, Volatilidade cambial, Taxa de câmbio real, Taxa de câmbio nominal, and PIB per capita
Research Interests: Physics, Economics, Econometrics, Economic Growth, Institutions and Economic growth, and 15 morePanel Data, Income inequality, Income Distribution and Inequality, Economic growth and development, Endogenous Growth, Endogenous Growth Theory, Dynamic Panel Data, Comparability, Endogeneity, system GMM, Income Inequality Measures, Economical Growth, Growth Economics, Desigualdade de Renda, and System Panel Data approach based on GMM
ABSTRACT This article may be used for research, teaching, and private study purposes. Any substantial or systematic reproduction, redistribution, reselling, loan, sub-licensing, systematic supply, or distribution in any form to anyone is... more
ABSTRACT This article may be used for research, teaching, and private study purposes. Any substantial or systematic reproduction, redistribution, reselling, loan, sub-licensing, systematic supply, or distribution in any form to anyone is expressly forbidden. The publisher does not give any warranty express or implied or make any representation that the contents will be complete or accurate or up to date. The accuracy of any instructions, formulae, and drug doses should be independently verified with primary sources. The publisher shall not be liable for any loss, actions, claims, proceedings, demand, or costs or damages whatsoever or howsoever caused arising directly or indirectly in connection with or arising out of the use of this material.
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The literature on the impact of gender diversity on firms’ value and performance is mixed. To shed light on these mixed results, we consider that other mechanisms in place, such as committees, could help gender diversity prosper. We... more
The literature on the impact of gender diversity on firms’ value and performance is mixed. To shed light on these mixed results, we consider that other mechanisms in place, such as committees, could help gender diversity prosper. We investigate the joint effects of whether women acting on the corporate board or as executive officers, and the presence of an ethics and compliance committee (ECC), impact on firms’ value and financial performance. Our identification strategy covers three different methods (i) system GMM, (ii) generalized structural equation model approach, and (iii) propensity score matching approach. The results show that firms’ value and performance increase when a woman is in the corporate board or as an executive officer, and the firm has an ECC. Unlike previous literature, we show that ECCs, further than just a monitoring mechanism, support minority groups (women), and this has second-order effects on firms’ value and performance. Besides, we provide evidence for practitioners to foster the increase of quotas for women in top executive roles and consider fostering the creation of ECCs.
Research Interests: Business Ethics, Ethics, Compliance, Ethics & Compliance Management, Research Ethics Committees, and 14 moreCorporate governance, board of directors, Gender Diversity, Board Composition and Corporate Governance, Corporate Governance and Gender Diversity, Board Composition and Gender Diversity, ESG (Environmental, Social and Corporate Governance issues), Financial Performance, CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE, Women on Corporate Boards, Corporate Govenance and Board Composition, Market Value, Ethics Committees, Firm Value, and Compliance Committee
This research aims to identify the antecedents and consequents of trust in the product review blogs in an emerging market, which possess different characteristics than developed markets. We adopt the definition of product review blogs... more
This research aims to identify the antecedents and consequents of trust in the product review blogs in an emerging market, which possess different characteristics than developed markets. We adopt the definition of product review blogs (PRB) as those blogs, websites, or social networking pages that disseminate experiences and/ or information about products and services. We propose a model that incorporates individual characteristics and beliefs as antecedents of trust in the PRB and behavioral intentions as its consequence. Next, we conduct a questionnaire with 407 Brazilians who follow any PRB. We analyzed the data using structural equation modeling with partial least squares estimation (PLS-SEM). The results demonstrate the influence of trust in the PRB on users’ purchase intention, intention to follow blog recommendations, and intention to continue participating in the blog in an expressive emerging market. The trust in the PRB tends to have the PRB credibility as an antecedent. The findings suggest that subjective knowledge directly affects trust in the PRB and indirectly affects trust through PRB credibility, a mediating variable in the relationship between these variables. Our results reveal a direct and negative effect on PRB trust regarding susceptibility to informational influence. However, we also identify an indirect positive impact on trust in the PRB through PRB credibility. The results allow us to conclude that PRB credibility plays a central role in the antecedents of trust in the PRB in emerging markets.
Research Interests: Blogs, Emerging Markets, Online Consumer Behavior, Online consumer behavior, social media, Internet strategy, Product Reviews, and 9 moreOnline Influencers, Factors Affecting Consumer Decision Making in Online Shopping Marketing, Online Consumer Reviews, Consumers Perception Towards Online Shopping, Online Product Reviews, Influencer Marketing, Digital influencers, Social media influencers, and Media, Influencer Marketing, and Marketing
The aim of this study was to identify whether there is a difference in the environmentally-conscious consumer behavior (ECCB) of a region directly impacted by an environmental tragedy, as compared to the ECCB of non impacted regions. We... more
The aim of this study was to identify whether there is a difference in the environmentally-conscious consumer behavior (ECCB) of a region directly impacted by an environmental tragedy, as compared to the ECCB of non impacted regions. We empirically tested the main argument of the protection motivation theory, through the design of a structural model, based on the literature, that was estimated with cross-sectional data, which allowed us to distinguish the effects of both green behavior and perceived consumer effectiveness on the ECCB from both regions. Our model also considers the antecedents of both green behavior and perceived consumer effectiveness, thereby attempting to accurately model the complex process of forming the ECCB in a context of environmental tragedy. Using a sample of 420 individuals from an impacted region, and 394 individuals from non-impacted regions, results show that perceived consumer effectiveness affects the ECCB only in the impacted region. In this region, perceived consumer effectiveness is strongly influenced by ecological attitudes compared to environmental concern and external motivators. Conversely, green behavior affects the ECCB more in the non-impacted regions. Our evidence suggests that, after experiencing an environmental tragedy, consumers began to reflect on the effects of their consumption, which in turn influenced the ECCB. However, the effect of their green actions on their consumption behavior seems to decrease in the impacted region relative to the non-impacted regions.
Research Interests: Green Consumer Behavior, ESG (Environmental, Social and Corporate Governance issues), Environmental consciousness, ENVIRONMENTAL CONSCIOUSNESS OF CONSUMERS, Catastrophe Theory, and 13 moreDoce River, Mariana, Protection Motivation Theory, Consumer Behaviour Towards Green Products, Rio Doce, enviromental catastrophes, Doce river basin, environmental consciousness survey , environment, environmental consciousness, environmental sensitivity., Environmental Conscious Concept, Environmental Conscious, Attitude, Green Product and Behavior, Caso Rio Doce, and Desastre Rio Doce
Corporate scandals that occurred before the Sarbanes-Oxley Act demonstrated weaknesses in the compliance environment, arising from the low level of involvement of the middle management with internal controls. Regarding middle management... more
Corporate scandals that occurred before the Sarbanes-Oxley Act demonstrated weaknesses in the compliance environment, arising from the low level of involvement of the middle management with internal controls. Regarding middle management in the banking sector, which needs to monitor risks and ensure compliance with laws and regulations, no studies were found that correlated managers' demographic variables with compliance and financial performance. Therefore, the objective of this research is to evaluate whether compliance mediates the effect of the demographic characteristics of intermediary managers on the financial performance of bank branches. We use the Generalised Structural Equation Modeling (gSEM) as a data analysis technique to determine whether compliance mediates managerial demographics on the financial performance of bank branches. The results suggest that compliance mediates managerial demographics on financial performance only for some demographic characteristics.
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In this work, a survey was carried out with the Prosecutors and the Accountants, through a questionnaire and data analysis, which point out thirteen skills most relevant to the Expert Accountant profession, identifying which of them our... more
In this work, a survey was carried out with the Prosecutors and the Accountants, through a questionnaire and data analysis, which point out thirteen skills most relevant to the Expert Accountant profession, identifying which of them our respondents believe are the most important, both from the point of view of the Prosecutors and of the Accountants. In the opinion of the Promoters of Justice, the skills that most influence are: technical flexibility, written communication and investigative ability. As for accountants, they are: deductive analysis, investigative ability, unstructured problem solving, and interviewing.
Research Interests: Forensic Accounting, Audit and Forensic Accounting, Forensics Accounting, Forensic Accounting and Investigation, Public Accountants, and 8 moreAccountants, Chartered Accountant, Charted Accountant, Role of Forensic Accountant In Fraud Investigation, Certified Public Accountant, Public Prosecutor, professional accounting skills, and Role and Skills Management Accountants
This paper aims to analyze the asymmetric behavior of costs, and expenses in relation to revenue, after adoption of International Financial Reporting Standards (IFRS), using the revenue, cost and expense of all companies listed in B3. The... more
This paper aims to analyze the asymmetric behavior of costs, and expenses in relation to revenue, after adoption of International Financial Reporting Standards (IFRS), using the revenue, cost and expense of all companies listed in B3. The result is similar to those found by prior literature, indicating asymmetry in cost behavior. For robustness, the sample was analyzed with and without financial companies and only with financial companies. Considering all companies, after the adoption of IFRS, it was observed that the behavior of costs was more sticky. Still in the IFRS adoption period, it was observed that the behavior of costs was less sticky, even when separating companies into financial and non financial. Analyzing only the financial companies with 376 observations, and comparing with the non-financial ones, it was observed that the costs of the financial sector companies the is no variation in the same intensity of revenues, thus presenting a stickier behavior, different from those presented in prior literature.
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This work proposes to study Support Foundations that are private non-profit organizations which support public universities by managing their teaching, research and extension projects. These foundations are inserted as the Third Sector... more
This work proposes to study Support Foundations that are private non-profit organizations which support public universities by managing their teaching, research and extension projects. These foundations are inserted as the Third Sector Institutions. The research targets verify if the compliance level affects the surplus probability of support foundations. The sample includes thirty-four support foundations. The accounting statements analyzed were the balance sheet; the deficit and/or surplus demonstration; the statement of changes in shareholders' equity; the cash flow statement and the explanatory notes for the years 2014, 2015 and 2016. The analysis was performed by a checklist, including 31 (thirty-one) items. It is important to highlight that the data estimation was developed using the logit estimator, on a robust error panel and was included time and state dummies. The results showed that 55% (ifty-five per cent) of the Support Foundations comply with the current legislation. Once foundations are according to the legislation, its surplus probabilities decrease.
Research Interests:
This research aimed to analyze whether companies that present greater tax aggressiveness have different levels of persistence of earnings components. We measured tax aggressiveness by two proxies: i) book-tax differences and ii) effective... more
This research aimed to analyze whether companies that present greater tax aggressiveness have different levels of persistence of earnings components. We measured tax aggressiveness by two proxies: i) book-tax differences and ii) effective tax rates. The study period was between 2010 and 2016, involving Brazilian companies listed on B3. The Effective Tax Rate metric classified the most tax aggressive companies. The results showed that companies, when segregated by levels of tax aggressiveness, present differentiated earnings persistence in its components. It is noted that, in most tax-aggressive companies, tax profit becomes a determining factor for book income in the future period. This work contributes to the accounting literature by identifying the impact of taxation on the earnings quality, particularly in the earnings persistence, a fundamental requirement for greater managerial and tax predictability and a greater direction of value for companies.
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This study aims to identify if the knowledge of the members about the Cooperative of credit - Sicoob influences the intension of associated about volume of investment made on the cooperative. The empirical method was applied, with a... more
This study aims to identify if the knowledge of the members about the Cooperative of credit - Sicoob influences the intension of associated about volume of investment made on the cooperative. The empirical method was applied, with a quantitative methodological approach. The data analyzed were collected through a direct interview with the members. The research used Cronbach's Alpha, Correlation Coefficient and Probit Regression Analysis ordered to test if the knowledge of the cooperative influences his investment decision. The results show that factors such as knowledge about cooperativism, interests in the cooperative and management influence the cooperative in their decision to invest on the cooperative.
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This research aimed to verify the existence of an association between driver satisfaction and truck fleet productivity. The literature review addressed productivity assessments such as average radius, loading and unloading time, as well... more
This research aimed to verify the existence of an association between driver satisfaction and truck fleet productivity. The literature review addressed productivity assessments such as average radius, loading and unloading time, as well as the demographic data of drivers and equipment used. Regarding the research carried out, a quantitative, descriptive, cross sectional and data-collection approach was carried out through a questionnaire with 20 questions from the MSQ scale (Minnesota Satisfaction Questionary) scale. This questionnaire was applied through the personal filling of the truck drivers on the loading fronts with a total of 189 valid answers. The results obtained through multiple linear regression demonstrated the correlation between satisfaction in the work of the truck driver with the productivity of the fleet. This led to the conclusion that the driver satisfaction at work is positive correlated with productivity.
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This study aims to capture accurately the effect of volatility of the exchange rate on growth. Following the literature, the analysis was performed in a developing country, intending to identify the direct effect of volatility on growth.... more
This study aims to capture accurately the effect of volatility of the exchange rate on growth. Following the literature, the analysis was performed in a developing country, intending to identify the direct effect of volatility on growth. Unlike the majority of prior empirical research, it was performed an analysis in a single country aiming to mitigate data comparability issues. We chose to Brazil because it is the country most notably among the BRICs, according to the OECD, and a research suggests that historical series correlated with growth have similar behavior to that observed in the world. Volatility was measured by eight distinct metrics and growth was measured by two metrics. The regressions were estimated by the Generalized Method of Moments, due to its better properties of small samples and to address endogeneity issues. The results of this study suggest that exchange rate volatility negatively affects growth
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This study attempts to identify the effect of inequality on growth by using Brazilian data, in order to mitigate comparability problems present in cross-country studies. The econometric method System-GMM was used and compared with other... more
This study attempts to identify the effect of inequality on growth by using Brazilian data, in order to mitigate comparability problems present in cross-country studies. The econometric method System-GMM was used and compared with other three econometric methods (OLS, Panel Within Groups, and GMM) in a dynamic panel, aiming to use a consistent estimator in the presence of endogeneity in the analysis that involves inequality and growth. Our results suggest that the hypothesis of nonlinearity between the variables cannot be rejected. The same conclusion holds for hypothesis of incomplete credit markets and the argument from political economy that redistributive policies mitigate growth.
Research Interests: Economic Growth, Growth (Economics), Institutions and Economic growth, Income inequality, Income Distribution and Inequality, and 11 moreEconomic growth and development, Economic Growth, Poverty, and Income Inequality, Endogenous Growth, Endogenous Growth Theory, Dynamic Panel Data, Dynamic Panel Data Analysis (GMM estimation), system GMM, Income Inequality Measures, Economical Growth, Desigualdade de Renda, and System Panel Data approach based on GMM
Though expatriation has become common in today's corporate world and the majority of expatriates are self-initiated rather than assigned by business organizations to work abroad, many authors have treated these two groups of expatriates... more
Though expatriation has become common in today's corporate world and the majority of expatriates are self-initiated rather than assigned by business organizations to work abroad, many authors have treated these two groups of expatriates (self-initiated and organizational) as homogeneous. The objective of this study was to differentiate, conceptually and empirically, self-initiated and organizational expatriates, by examining differences in the adaptation of individuals from both groups in Brazil. The study was qualitative, conducted through semi-structured interviews with 21 organizational and 24 self-initiated expatriates living in Brazil, using content analysis. The theoretical perspective adopted in this study was the model of transcultural adaptation of expatriates of Black, Mendenhall and Oddou (1991). The results emphasize the importance of a conceptual and empirical separation of the two types of expatriates, as they showed different characteristics in the three dimensions of transcultural adaptation used in this study. For Human Resources professionals that work with expatriation processes, the authors suggest that self-initiated expatriates are an advantageous option for the creation of a global workforce, since they tend to adapt better than the organizational ones. For academics, the authors recommend that both types of expatriates be considered in future research, given their specificities.
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The aim of this study is to understand the challenges related to the cross-cultural adaptation of organisational expatriates (OEs) and self-initiated expatriates (SIEs) in Brazil and to explore the tactics that OEs and SIEs use to improve... more
The aim of this study is to understand the challenges related to the cross-cultural adaptation of organisational expatriates (OEs) and self-initiated expatriates (SIEs) in Brazil and to explore the tactics that OEs and SIEs use to improve their adaptation to the country. The data were collected through semi-structured interviews with 20 OEs and 24 SIEs with executive professional profiles, and content analyses were performed. The results indicate that foreignism, formalism, personalism and jeitinho are interconnected, and, in general, both types of expatriates face similar problems when adapting to Brazil. However, the two types of expatriates use different strategies for resolving these problems. SIEs are less critical and more willing than OEs to emulate typical Brazilian behaviours for resolving problems related to adaptation to the country. Suggestions regarding the practical implications of this study and potential future research directions are provided.