Abstract Purpose The purpose of this study is to measure both the effects of social intelligence (SI) and political skill (PS) on work engagement (WE) and person-organization (P-O) fit, and the role that PS plays as a mediator in the relationship between SI and the other two variables. Theoretical framework The model proposed in this study is grounded in the job demands-resources (JD-R) theory. In the context of this study, SI and PS are considered as job resources. The study seeks to provide insights into how these job resources contribute to employees' WE and P-O fit. Design/methodology/approach Using the survey method, data were collected from 246 employees working in the information technology sector in Turkey using the convenience sampling method. The obtained data were analysed using the structural equation modelling (SEM) path analysis method in the AMOS program. Findings The results of the study reveal that PS and SI have significant effects on WE and P-O fit, and that PS mediates the relationship between SI and the outcomes. Practical & social implications of research This study makes a valuable contribution to the field of management, both in theoretical and practical terms, by uncovering the impact of SI on PS and the subsequent effects of these factors on employees' P-O fit and overall WE. This study is important for two main reasons. First, no previous research was found that explicitly examines the relationship between both SI and PS and P-O fit. Second, PS is a relatively underexplored area within organizational studies, despite organizations often being perceived as political arenas. Originality/value This study is the first to analyse the proposed model, as no previous studies were found that explore the relationship between these variables simultaneously within the same model. Additionally, there is a lack of research examining the direct effects of PS and SI on P-O fit. As a result, this study is expected to address a significant gap in the management literature and contribute to the understanding of these relationships. (SI (PS (WE personorganization person organization PO P O (P-O demandsresources demands JDR JD R (JD-R theory Designmethodologyapproach Design methodology approach 24 SEM (SEM program outcomes terms reasons First Second arenas Originalityvalue Originality value Additionally result relationships 2

Abstract Purpose Our research examined the impact of readability on the understandability of notes to the financial statement and investigated the influence of a glossary on understandability. Theoretical framework Previous studies have treated readability and understandability as synonymous, but understandability is a broader concept influenced by contextual complexity, syntax, and individual characteristics. Design/methodology/approach We conducted an experiment involving 111 participants in Brazil with a background in accounting. We manipulated components of the Flesch readability metric and assessed their impact on understandability, as measured by the Meaning Identification Test. Findings Enhancing the readability of financial statement notes did not improve their understandability. However, participants' overall comprehension abilities and personal characteristics were found to significantly influence understandability. Additionally, the inclusion of a glossary of technical terms had a positive impact on understandability only for users with limited prior knowledge. Practical & social implications of research Researchers should consider alternative metrics to assess understandability. Standard setters and regulators should reconsider the effectiveness of presenting a glossary. Investors can advocate for improved text quality measures and the presentation of high quality information. Originality/value Most readability studies focus on reports written in English, and they are mainly applied to Anglophone countries. Our study extends this area of research in Brazil to reports written in Portuguese. Additionally, it highlights the need to explore the relationship between readability and understandability, as traditional readability formulas may not fully capture the comprehensibility of a text. synonymous complexity syntax Designmethodologyapproach Design methodology approach 11 accounting Test However Additionally knowledge information Originalityvalue Originality value English countries Portuguese 1

Abstract Purpose The aim of this study is to analyze the moderating role of ESG practices in the relationship between corporate controversies and companies' market-to-book performance. Theoretical framework ESG effect, ESG controversies and market performance. Design/methodology/approach We investigated 3,267 companies from 20 countries with the highest GDP in 2021. ESG ratings and other variables were collected from the Refinitiv database. The cross-country analysis considered panel data regressions with fixed effects by year, industry and country from 2016 to 2020. Findings The results showed that corporate controversies have a negative effect on companies' market performance, while engagement in ESG practices has a positive effect. However, when analyzing the relationship between corporate controversies and market-to-book value in companies with high ESG ratings, the negative effect of controversies is not significant. Practical & social implications of research This research contributes by indicating the negative consequences of corporate controversies in terms of market performance and signaling that ESG practices are important to meet the needs of stakeholders, but are not enough to mitigate the impact of ESG controversies on market performance. Originality/value To the best of our knowledge, this is the first paper to demonstrate that ESG practices are not strong enough to mitigate the negative effects of ESG controversies on market performance in a large sample. markettobook book Designmethodologyapproach Design methodology approach 3267 3 267 3,26 2 2021 database crosscountry cross year 201 2020 However significant stakeholders Originalityvalue Originality knowledge sample 326 26 3,2 202 32 3,

Abstract Purpose This study investigated the relationship between perceived overqualification and job attitudes (affective and continuance organizational commitment and turnover intention) in the public sector. Theoretical framework The theoretical framework was based on theories about perceived overqualification, human capital, equity, relative deprivation, organizational commitment, and turnover intention, as well as Brazilian civil service legislation. Design/methodology/approach Brazilian public servants (n = 243) answered scales of perceived overqualification, affective and continuance commitment, and turnover intention, and these data were analyzed by means of structural equation modeling. Findings The results showed that affective commitment was negatively related to turnover intention and mediated the relationship between perceived overqualification and turnover intention. Practical & social implications of research The findings suggest that overqualification is an inevitable phenomenon that needs to be managed, as rejecting overqualified workers (as is done in the private sector) may be a discriminatory practice and crime. Originality/value Overqualification has been present in the Brazilian civil service for a long time, but it has not been fully investigated. The present study is one of the few empirical studies on the overqualification phenomenon in the Brazilian civil service. sector capital equity deprivation legislation Designmethodologyapproach Design methodology approach n 243 modeling managed crime Originalityvalue Originality value time 24 2

Abstract Purpose The purpose of the study is to reveal how employee diversity is managed in the hybrid work model. Theoretical framework A link was established between the diversity management literature and the hybrid work model. Design/methodology/approach The qualitative research method was used in this study. Interviews and document analysis, which are qualitative data collection methods, were preferred. Purposive sampling was used. Findings A total of 64 categories and 11 themes emerged. Each theme offers different perspectives and suggestions regarding the management of employees with different qualifications and characteristics. Practical & social implications of research There are no limitations to the scope of the study. The study contributes to theory development by combining the diversity management literature with the hybrid work model and revealing new insights on the management of diverse employees in the hybrid work model. There are also practical implications for managers. The concerns of managers implementing the hybrid work model about how to manage employees with diverse characteristics and attributes can be addressed by considering the results of this study. Originality/value The study makes significant contributions, especially to the field of business administration. Diversity management, which has not been considered in the hybrid work model, was examined in this study, paving the way for further studies in the field of business administration. Designmethodologyapproach Design methodology approach analysis methods preferred 6 1 emerged Originalityvalue Originality value contributions administration

Abstract Purpose Word-of-mouth (WOM) valence refers to the favorable impact of positive WOM on marketing outcomes. However, studies have shown that negative WOM can have a greater influence. Therefore, this study aims to explore the impact of negative online WOM (OWOM) on marketing. Theoretical framework Drawing from the perspectives of psychology and communication, and using the sender-message-channel-receiver (SMCR) communication process theory, we construct a moderated mediation model to explore the mechanism and threshold of WOM recipients’ product involvement in reversing the impact of WOM valence on product attitude. Design/methodology/approach SPSS 22.0 and SmartPLS 3.0 were used to empirically analyze the survey data from a sample of 1,107 consumers. Findings Our study reveals a nonlinear relationship between negative OWOM recipients’ product involvement and consumer product attitude, mediated by risk perception and moderated by sender characteristics and WOM characteristics. The relationship shows a U-shaped curve between product involvement and product attitude, and an inverted U-shaped curve between product involvement and risk perception. Risk perception mediates the relationship between product involvement and product attitude, which varies with the strength of the sender-recipient relationship and the amount of negative WOM. Sender professionalism moderates both the U-shaped and the inverted U-shaped curves. Practical & social implications of research From a practical standpoint, our findings have implications for the management of OWOM marketing for fresh agricultural products. Originality/value Our study provides a more nuanced understanding of the impact of negative WOM on consumer attitudes, challenging the one-sided focus on strengthening positive WOM valence in the context of the Internet. Wordofmouth Word mouth (WOM outcomes However influence Therefore (OWOM sendermessagechannelreceiver message channel receiver SMCR (SMCR theory recipients attitude Designmethodologyapproach Design methodology approach 220 22 0 22. 30 3 3. 1107 1 107 1,10 consumers Ushaped U shaped senderrecipient recipient curves standpoint products Originalityvalue Originality value attitudes onesided one sided Internet 2 110 10 1,1 11 1,

Abstract Purpose The objective is to analyze the relationship between big data analytics (BDA) capability and the development of sustainable manufacturing and circular economy (CE) in Brazilian industries. Theoretical framework The construction of BDA capability, according to the resource-based theory, is established through the implementation, integration and processing of big data resources. It is argued that BDA capability can contribute to the sustainable development of industries based on the collected data, as well as influencing the development of CE. Design/methodology/approach The research was descriptive and quantitative, and was conducted using a survey of employees in Brazilian industries that use big data. The hypotheses were tested using structural equation modeling. Practical & social implications of research BDA capability has a positive and significant relationship with sustainable manufacturing and CE. Sustainable manufacturing is a complementary mediator between BDA capability and CE. Originality/value The study provides knowledge on the interaction between BDA and the development of sustainable and circular practices in Brazilian industries, providing incentives for changes in manufacturing companies that can successfully reduce social pressures due to resource scarcity, sustainable production and supply chain uncertainty. (BDA CE (CE resourcebased theory implementation resources Designmethodologyapproach Design methodology approach quantitative modeling Originalityvalue Originality value scarcity uncertainty

Abstract Purpose The aim of the current study is to investigate how consumer performativity is enacted through embodiment transformation, based on the theoretical elaboration of the body in three dimensions, namely: resistance, utopia and desire. Theoretical framework Based on previous literature, the study proposes a theoretical framework when embodiment transformations – i.e., politics, pleasures, and affects – overlap through consumer performativity, evoking Foucauldian concepts to understand the dispositif sustained in a consumption ethos. Design/methodology/approach The study was conducted by investigating the cosplay practice based on the use of an ethnographic Foucauldian genealogy. Findings The results evidenced three consumption embodiments based on dispositifs circumscribed amidst pairs of body dimensions: redemption, related to politics; reward, regarding pleasure; and rapport, about affection. Practical & social implications of research Presumably, these representations are evidence of an attempt to improve the body that represents the best way to experience this consumption ethos, which is herein called the "avatar of the self": a governing meta-body used to mediate consumption experiences through performativities. Originality/value Avatar of the self is an interpretation of the theoretical generalization of phenomena of consumption embodiment through performativities. transformation dimensions namely resistance desire literature ie i e i.e. politics pleasures ethos Designmethodologyapproach Design methodology approach genealogy redemption reward pleasure rapport affection Presumably avatar self" metabody meta performativities Originalityvalue Originality value i.e

Abstract Purpose This article examines how the institutional work of inducing agents and the dissemination of knowledge among induced immersed actors have influenced adherence to governance standards in Brazilian industrial clusters. Theoretical framework We use institutional theory to frame the relationships between embedded firms through regulatory, normative, and cultural-cognitive pillars and the view of field-level agents engaged in institutional work, who share knowledge to induce adherence to governance standards. Design/methodology/approach We adopted a mixed methods research design, examining 96 companies in three Brazilian industrial clusters. We used WABA analysis to test our model within and between clusters using one-way ANOVA tests, and we tested our hypotheses using correlations identified in t-tests between independent samples and multiple linear regression to build the model. Findings The findings reveal that institutional work affects the dissemination of knowledge at multiple levels, influencing companies' adherence to cluster governance standards. We show that less adherence to new governance standards can be explained by the lack of internalization of disseminated knowledge. The institutional structures that historically existed before the implementation of formal governance prevail over the new ones, since the knowledge disseminated in these clusters tends to maintain current economic and institutional conditions, with little support for the creation of new institutions. Practical & social implications of research Cognitive aspects of the internalization of explicit, effective, and institutional knowledge suggest that its dissemination influences firms’ adherence to the industrial cluster’s governance patterns. Originality/value Little attention has been paid to how knowledge dissemination and institutional work can lead to the creation of and adherence to industrial cluster governance standards; and the dissemination of knowledge is more effective when social relations are included in the analysis model. regulatory normative culturalcognitive cultural cognitive fieldlevel field level Designmethodologyapproach Design methodology approach design 9 oneway one way tests ttests t levels ones conditions institutions explicit s patterns Originalityvalue Originality value

Abstract Purpose This research aims to investigate the relationship between Chief Executive Officer (CEO) narcissism and earnings management practices in Brazilian listed companies. Theoretical framework Support for the Upper Echelons Theory (UET). Design/methodology/approach Using a panel data regression approach, we analyze a sample of 106 companies listed on the B3 from 2010 to 2019. To assess CEO narcissism, we rely on their statements during quarterly conference calls, while earnings management is measured by estimating discretionary accruals based on the Collins model (2017). Findings The study uncovers a significant positive correlation between CEO narcissism and earnings management, suggesting that narcissistic CEOs manipulate accounting practices for personal gain, driven by their desire for attention and admiration. Furthermore, the analysis reveals that CEO tenure, board presence, company size, and profitability positively influence earnings management, while the Brazilian economic recession negatively impacts it. The research also innovates by introducing a unique method for measuring narcissism. Practical & social implications of research This study contributes to the literature by shedding light on the influence of managers' narcissism, underscoring the importance of considering personality traits when recruiting and supervising executives. Originality/value In terms of originality, this research measures the level of narcissism among CEOs using secondary data, adopting a methodology considered more reliable for the study of personality (Mehl et al., 2006). Additionally, it stands out for incorporating factors that have previously been identified in the international literature, but not yet explored in national studies, and that influence earnings management. These factors include CEOs' demographic characteristics, macroeconomic factors, and CEO duality. Thus, this study contributes to the earnings management and behavioral finance literatures and fills an important research gap regarding elements that may influence unethical practices that are harmful to stakeholders in emerging markets. (CEO UET. UET . (UET) Designmethodologyapproach Design approach 10 B 201 2019 calls 2017. 2017 (2017) gain admiration Furthermore tenure presence size managers executives Originalityvalue Originality value originality Mehl al al. 2006. 2006 2006) Additionally studies characteristics duality Thus markets (UET 1 20 (2017 200 2 (201 (20 (2 (

Abstract Purpose This paper develops a case study focusing on the Portuguese Air Forces, first to identify the roles of the internal audit (IA) and then to analyse its influence on organisation sustainability, while also exploring the moderating effect of human resource management practices (HRMPs). Theoretical framework This research draws on empirical work on the roles and activities performed by IA in the private sector and human capital theory to assess the effect of HRMPs on performance. Design/methodology/approach The study uses the survey method and data were collected through a questionnaire made available on an online platform. The study applies an ordinary least squares regression model. Findings This study shows that IA provides assurance and advisory services and that IA is positively related to sustainability orientation, particularly in the governance and social dimensions. The moderating effect of HRMPs is felt only in the environmental dimension. Practical & social implications of research This study reinforces the literature on the relationship between IA effectiveness and sustainability, provides insights into the effectiveness of IA as reported by auditors themselves, identifies the portfolio of functions performed by IA, and points to improvements to be made in IA management. Originality/value The topics studied are explored for the first time in the context of the Armed Forces, and the analysis of the moderating effect of HMRPs on the relationship between IA and sustainability is pioneering. Forces (IA HRMPs. . (HRMPs) performance Designmethodologyapproach Design methodology approach platform model orientation dimensions dimension themselves Originalityvalue Originality value pioneering (HRMPs

Abstract Purpose This paper evaluates the influence of corporate governance and ownership concentration on subsidized financing in Brazil. Theoretical framework The effect of governance and ownership concentration on subsidized debt is analyzed from the perspective of agency conflicts (Agency Theory) and company behavior in relation to debt (Trade off and Pecking Order Theories). Design/methodology/approach Corporate governance is approximated by an index and presence on the Novo Mercado. Models are estimated by FGLS and Logit for a panel with 1387 annual observations of 147 companies with more liquidity on B3 in the period 2010-2019. Findings Ownership concentration has a positive quadratic relationship with subsidized debt, which was not sensitive to corporate governance. There is a preference for subsidized debt by managers in companies with low ownership concentration and by controlling shareholders in companies with high concentration. The more lenient monitoring from subsidized debt’s creditor may be an explanatory factor. In addition, companies with high ownership concentration face difficulties for share issuance and consider it uninteresting. All that leads these firms to intensify debt raising. Practical & social implications of research It may be interesting for the government strengthening the analysis of corporate governance aspects in the assignment of subsidized credit. Originality/value The recent evolution and the determinants of subsidized debt in Brazil are analyzed under the agency conflicts approach. This is an innovative approach that takes into account the specialization of debt composition and an important funding source. Agency Theory Trade Theories. Theories . Theories) Designmethodologyapproach Design methodology Mercado 138 14 B 20102019. 20102019 2010 2019. 2019 2010-2019 debts s factor addition uninteresting raising credit Originalityvalue Originality value source 13 1 2010201 201 2010-201 201020 20 2010-20 20102 2 2010-2 2010-

Abstract Purpose This study investigates the efficiency of Big Safe Dividends (BSD) as an investment strategy for building successful portfolios in the Brazilian stock market. Theoretical framework Using Carlson’s (2010) model, stocks with high dividend potential are identified and portfolios of 10, 15, 20, and more stocks are constructed. These portfolios are analyzed over the period from 2010 to 2023. Design/methodology/approach The performance of the BSD portfolios is compared to the main Brazilian stock market indices (IBOV, IDIV, IBrX, and IGC). The alpha generation of these portfolios is assessed using OLS regression models based on multi-factor asset pricing models, incorporating Fama and French’s (1992, 1993) five risk factors, Carhart’s (1997) momentum factor, and Amihud’s (2002) liquidity factor. Findings The results show that BSD portfolios consistently outperform the four benchmark indices over the period analyzed. The study confirms that the use of BSD is effective in forming stock portfolios that generate positive and significant alphas. Practical & social implications of research The primary contribution of this study is the evidence supporting BSD as a valid indicator of a dividend factor, showing that the criteria for selecting companies that pay big and safe dividends successfully capture dividend risk, which is priced in the Brazilian market. Originality/value This finding is unique in the context of investment strategies related to dividend investing in Brazil, offering novel insights for investors focusing on dividend-based portfolios. (BSD Carlsons Carlson s (2010 model 10 15 20 constructed 201 2023 Designmethodologyapproach Design methodology approach IBOV, IBOV (IBOV IDIV IBrX IGC. IGC . IGC) multifactor multi factor Frenchs French 1992, 1992 (1992 1993 factors Carharts Carhart 1997 (1997 Amihuds Amihud 2002 (2002 alphas Originalityvalue Originality value Brazil dividendbased (201 1 2 202 199 (199 200 (200 (20 19 (19 (2 (1 (

Abstract Purpose This study examines the influence of cultural controls on affective commitment in a family firm, mediated by feedback/feedforward, work pressure, and counterproductive behaviors. Theoretical framework Under the lens of social exchange theory, it is postulated that cultural controls have a direct effect on affective and indirect commitment through feedback/feedforward, work pressure and counterproductive behaviors. Design/methodology/approach The hypotheses were tested with data from a survey carried out with employees of a family firm, using structural equation modeling. Findings The research results show that there is a direct positive relationship between cultural controls and affective commitment. Cultural controls positively influence feedback/feedforward and work pressure, but no negative influence on counterproductive behaviors was observed. Also, positive influence of feedback/feedforward on affective commitment was found, but not work pressure, and not even negative influence of counterproductive behaviors. Practical & social implications of research The research findings contribute to the literature and managerial practice by revealing that cultural controls directly impact the affective commitment of employees and indirectly through the mediating effect of feedback/feedforward, work pressure, and counterproductive behaviors. This indicates that even after the IPO, cultural aspects continue to influence the behavior of the employees of the researched family firm. Originality/value The study is relevant in revealing, in the light of social exchange theory, the effects of cultural controls on the affective commitment of employees of the family firm, with the intervention of feedback/feedforward. firm feedbackfeedforward feedback feedforward theory Designmethodologyapproach Design methodology approach modeling observed Also found IPO Originalityvalue Originality value

Abstract Purpose This study investigates the effect of shareholding control and corporate governance on access to debt financing by Brazilian firms. Theoretical framework From the perspective of agency theory, the presence of controlling shareholders can contribute to a preference for debt financing. On the other hand, strengthening the internal corporate governance system can reduce agency conflicts and facilitate access to the credit market. Design/methodology/approach Using mean difference tests and regression analysis, we analyzed the relationship between the debt financing, shareholding control and corporate governance of 168 firms listed on the B3 in the period 2011-2019. Findings Debt financing is related to shareholding control, being higher in firms with majority control and lower in firms with dispersed control. The quality of corporate governance contributes to access to debt, especially in firms with shared control. However, in firms with dispersed control, the relevance of corporate governance is lower. Practical & social implications of research The evidence reiterates the importance of strengthening the internal governance system of Brazilian firms as a way of improving access to the credit market, considering their ownership structure, especially the type of shareholding control. Originality/value The paper shows that shareholding control, as an attribute of the ownership structure and a determinant of agency conflicts, can influence corporate financing decisions and the relationship between the adoption of corporate governance practices and access to debt financing. theory hand market Designmethodologyapproach Design methodology approach analysis 16 B 20112019. 20112019 2011 2019. 2019 2011-2019 However Originalityvalue Originality value 1 2011201 201 2011-201 201120 20 2011-20 20112 2 2011-2 2011-