This paper analyzes the informative content of quarterly earnings, operating cash flows, and accruals to assess future performance. The empirical analysis is based on 270 Brazilian non-financial firms listed on B3 from 2005 to 2018. Autoregressive models and variance decomposition were performed. Overall, results show that accounting earnings and accruals have incremental information content over operating cash flows in accessing future financial performance. Firstly, earnings have higher...

Access to public education for many specialists is the most potent policy toward achieving an equitable and fair society. To accomplish this challenging goal, there must exist an efficient and effective public system. Therefore, to support and expand the issue, we have developed a study that focuses on the impacts that socioeconomic conditions have on efficiency and efficacy at the basic education level in municipalities from the state of São Paulo, Brazil. In order to achieve our main...

We examined how scholars decide what they study, scrutinizing researchers’ problem choice. We qualitatively analyzed a survey conducted by e-mail with 40 top management scholars on organizational decline in top-ranked journals. This topic appears to be neglected despite the real life evidence that the performance of firms is declining at an increasingly rapid pace. We conducted a content analysis of motivation to undertake, remain with, or abandon research. We found explanations for what...

Sales management is an integral part of virtually all market exchanges. Marketing team, sales opportunities, salesperson skills, firm sales resources, digital platforms, and sales compensation plan create a marketing-salesperson-firm dynamic underlying the sales prospecting framework. Firm’s managers continuously strive to deal with these manifold elements of such dynamic context. This article offers an overview of the sales prospecting effort and sheds light on how firms generate superior...

The interdependence between governance and legitimacy of the courts is a subject that has not been much studied by scholars, especially those from the fields of public administration and organizational studies. Taking into account the importance of these topics for the functioning of these organizations, the purpose of this essay is twofold: to enrich the debate on the contribution of good governance to the legitimacy of courts, and to encourage researchers to address these themes in...