Casos de escândalo envolvendo fracas práticas de governança corporativa (GC) são destaques em vários países, especialmente no Brasil. Este artigo tem como objetivo realçar a importância dos mecanismos externos de GC e a necessidade de se desenvolver mais estudos acerca desse tema no país. Por meio do levantamento bibliométrico, com análise de 432 artigos nacionais e internacionais, no período de 1990 a 2016, foi possível verificar que, no Brasil, há apenas seis estudos que citam os mecanismos externos de GC, mas apenas um deles operacionaliza esses mecanismos empiricamente. Em contrapartida, nos Estados Unidos, na China e na Inglaterra, há um avanço nos artigos a respeito do tema, justamente pelo comprometimento com as práticas de GC das empresas. Com os achados desta pesquisa, pretendeu-se contribuir, teórica e empiricamente, com a descrição do estado da arte das pesquisas referentes aos mecanismos externos de GC no Brasil e no mundo, a síntese do papel dos mecanismos externos como ferramentas complementares da transparência e da boa GC, e a indicação de futuras possibilidades de pesquisas que aprofundem a avaliação dos mecanismos externos e da interação deles com os mecanismos internos na redução de assimetrias de informação e de interesse entre os agentes envolvidos.
Purpose -This research analyzes to what extent committing resources to the internationalization of family business groups is related to the institutional distance of the host country.Design/methodology/approach -We used OLS panel data with fixed effects.Findings -We identified that family business groups decide to internationalize themselves committing fewer resources to countries that present a positive institutional distance, and that are more institutionally developed than the country of origin. On the other hand, when family business groups choose to expand abroad committing more resources, they tend to invest in countries with a negative institutional distance, and that are less institutionally developed than the country of origin.Originality/value -Our main contribution to existing theory on internationalization of family business groups is to test the relationship between the level of resource commitment by family business groups in their international expansion and the institutional distance between the country of origin and the host country.
Agency theory explanations for corporate political activity assume that managers distort resource allocation to invest in political connections to pursue personal benefits. While distorted resource allocations yield poor earning quality, we expect that companies with efficient governance may curb this opportunistic behavior. We used matching procedures to identify the effects of financing political campaigns on the earning quality of the firm. We assembled an original panel of listed firms in Brazil from 1998 to 2013. We found that firms that donated to electoral campaigns had a lower earning quality than nondonor firms. Firms with superior corporate governance instruments were able to reduce the harmful effects on earning quality. These results support the tenets of agency theory in explaining why firms engage in politics.
RESUMOEste artigo discute a importância do tempo nas pesquisas em administração de empresas e como a consideração dos efeitos temporais pode trazer novas abordagens de pesquisa. A ideia central do artigo é a de que o tempo legitima a causa, e que compreensão do tempo sobre a causa legitima a estratégia. Pesquisas causais em administração são mais facilmente absorvidas pela esfera corporativa, uma vez que servem como referências para o processo de tomada de decisão empresarial. Com as evidências encontradas em uma pesquisa bibliométrica sobre os estudos de efeitos temporais no Brasil, sugere-se que os pesquisadores devem se atentar aos efeitos temporais ainda na discussão teórica dos mecanismos e dos efeitos analisados. Dessa forma, espera-se que este artigo ajude no entendimento da importância do tempo nas pesquisas em administração e que sirva como motivação para estudos que busquem entender os fenômenos administrativos sob um ponto de vista diferente: dos efeitos temporais.Palavras-Chave: tempo; efeitos temporais; causalidade; pesquisa em administração.Disponível em: www.univali.br/periodicos ABSTRACT This article discusses the importance of time in research on business administration, and how the consideration of temporal effects can bring new research approaches. The central idea of the article is that time legitimates the cause, and that an understanding of time over the cause legitimates the strategy. Causal studies in business administration are more easily absorbed by the corporate sphere, as they serve as reference for the process of business decision-making. Based on evidence found in a bibliometric research of studies of temporal effects in Brazil, it is suggested that researchers pay attention to temporal effects in the theoretical discussion of the mechanisms of the effects analyzed. Thus, it is hoped that this article will further understanding of the importance of time in research in business administration, and that it will service to motivate studies that seek to understand the administrative phenomena from a different perspective; that of temporal effects.
This teaching case presents the strategic positioning of the Magazine Luiza group (Magalu), represented by the director of institutional relations José Ribeiro and Luiza Helena Trajano, chairman of the Board of Directors, before and during COVID-19. The case’s objective is to promote a reflection on the business strategies adopted in times of crisis. Since the beginning of the COVID-19 pandemic in Brazil, Luiza and Magalu have engaged in discussions and practiced a series of strategic actions for the benefit of the group’s employees, small- and medium-sized companies, and those most affected by the pandemic. A few months after the first case, the instability was still perceived, it was still present, the number of infected and deaths rose and little was known about when the daily life would return to ‘normal.’ Many questions persisted about Magalu’s next steps. Thus, it was necessary to discuss how the group should position itself to ensure performance and reputation. The proposal is to make students put themselves in the place of José Ribeiro, director of institutional relations and the urgent affairs commission of Magalu, in order to encourage a debate about the market and non-market strategies that could be implemented.
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