Editorial Advisory Board
Arch Woodside (Boston College, USA)
Bryan Husted (York University, Canada, and ITESM, Mexico)
Jay Barney (Ohio State University, USA)
Pervez Ghauri (King´s College London, UK)
S. Tamer Cavusgil (Georgia State University, USA)
Sergio Lazzarini (Insper Institute of Education and Research, Brazil)
Tomas de Aquino Guimarães (University of Brasilia, Brazil)

Editor-in-Chief
Jorge Carneiro (Pontifical...

Recent decades have been marked by a rising interaction between the State and nonprofits in order to address increasingly complex public issues. Government-nonprofit relations were guided by a complex and diverse legal framework, that transformed not only the implementation of public policies, but also the auditing practices and control of such relations. Previous studies have shown the influence of NPM reforms in auditing practices and institutions, of particular interest to this research...

Given the strategic relevance of Human Resources Management (HRM) in organizations and the lack of scientific instruments to measure employees' perceptions about policies and practices of HRM, this study aimed to validate the Human Resources Management Policies and Practices Scale (HRMPPS) through exploratory and confirmatory factor analysis using the maximum likelihood method. The study has a quantitative design, but also included qualitative analysis required for the development of a...

This paper analyzes the phenomenon known as accrual anomaly in Brazil. In particular, we examine two hypotheses: (a) that the earnings expectation included in the stock price fails to reflect the difference in persistence of the earnings components (accruals and cash flows); and (b) that the construction of a hedge portfolio by taking a long (short) position in assets with low (high) accruals generates consistently abnormal returns. The data set includes nonfinancial firms listed on the...

Because pension plans have been marketed using outdated technical premises, Brazilian insurance companies find themselves required to identify additional resources to ensure their ability to meet future benefit payments obligations. When calculating the additional amount of this provision, the parameters used are: mortality and disability decrements, the structure of interest rates, financial performance, cancellation fees and conversion rates. The aim of this study is to present the...

Hope is an important construct in marketing, since it is an antecedent of important marketing variables, such as trust, expectation and satisfaction (MacInnis & Mello, 2005). Specifically, literature suggests that hope plays an important influence in risk perception (MacInnis & Mello, 2005) and propensity for indebtedness (Fleming, 2008). Thus, we aim to investigate the relationships among hope, risk perception related to purchasing and consumption and propensity for indebtedness...

This study considers how decision-makers in smaller firms interpret the means and conditions of internationalization, and how different modes of interpretation are likely to inform action choices in this process. Drawing on 58 qualitative interviews with the leaders of Brazilian small and medium-sized enterprises (SMEs) in the clothing industry located in the state of Paraná, the results support the contention that different understandings given to the means/conditions of...