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The main purpose of this study is to evaluate whether the COVID-19 pandemic has stimulated earnings management among publicly traded companies in Brazil and the USA.

The authors analyzed the above-mentioned effects based on 22,244 observations of Brazilian companies and 139,856 observations of American companies from 1998 to 2020. The proxy used to detect earnings management based on discretionary accruals (DAC) was obtained by using the Modified Jones Model (MJM) (Dechow et al., 1995), with adjustments suggested by Kothari et al. (2005). In accordance with previous studies (e.g. Brown et al., 2015; Enomoto et al., 2015; Galdi et al., 2020; Huang and Sun, 2017; Roychowdhury, 2006), the authors also employed a second proxy to detect earnings management through real activities associated with unusual losses for fixed assets (property, plant and equipment (PPE)).

The study’s findings indicate that the discretionary accruals of Brazilian companies varied in a more accentuated manner during the COVID-19 pandemic, making it possible to deduce that a recent history of economic depression may entail greater incentives for earnings management in an emerging economy. In addition, the authors verified that the effects of the current crisis on earnings management proxies denote a signal that is distinct from previous economic crises, which may be interpreted as an attempt to postpone the effects of the pandemic on financial statements, especially those of the Brazilian capital markets.

Unlike previous crises, this pandemic has led to direct restrictions on a wide variety of economic segments rather than indirect contagion due to anomalies in the financial markets, making it a phenomenon with the characteristics of a quasi-natural experiment for studies related to the quality of accounting information. Considering that both Brazil and the USA provide an opportune economic contrast, given their discrepancies in terms of economic growth over the past two decades, the researchers believe that there is an unusual opportunity to understand how earnings management can be an incentive for managers in environments where crises arose from natural causes.

The purpose of this study is to investigate the effect of a 15-week dietary intake of cactus flour on metabolic parameters, body weight and dietary intake of rats.

Male Wistar rats were divided into four experimental groups (n = 8-10): control or westernized diets added or not of cactus flour. The following parameters were evaluated during the period of dietary manipulation: body weight, food intake, glycemic and lipid profile (oral glucose tolerance test, metabolic parameters, hepatic and muscular glycogen dosage), visceral and body fat (relative weight to body weight). Data were analyzed using Graphpad Prism®5, p = 0.05.

Animals fed on a Western-style diet together with flour cactus presented lower weight gain (335.7 ± 20.0, p = 0.05) over the evaluated period, even when the volume of food intake was not different among the groups. The addition of cactus flour to a Western-style diet appears to lower glucose levels at 30 and 60 min (p = 0.05), as shown in the glucose tolerance curve. There was a downward trend does fat stores, cholesterol levels and triglycerides. Therefore, it was concluded that this addition cactus flour is effective even when the diet is hyperlipidic, demonstrating its ability to attenuate risk parameters for the occurrence of metabolic syndromes such as sub fraction high cholesterol levels and glucose tolerance.

The addition of functional foods to diets may work to improve the harmful effects of this type of diet. Opuntia ficus indica has high nutritional value and has hypoglycemic and hypolipemic properties besides being antioxidant.

In a systemic approach, a ship is a system in which people and organizations interact directly and indirectly in all processes from construction, during the route and at the destination, throughout its useful life, until eventual scrapping or disposal process. The purpose of this paper is to take on the UN 2030 Agenda ‒ Goal 14 to propose a management model that meets environmental guidelines for assessing impacts caused by the cruise ships.

To verify the proposed model, a quantitative survey using non-probability purposive sampling was conducted among ports, environmental sustainability experts and ocean cruise companies. The empirical data were analyzed using descriptive statistics and structural equation modeling.

Findings have confirmed five environmental requirements that shipping companies must manage on their cruise ships to meet Goal 14: input management, waste management, air quality, energy management and water management. Adopting and disseminating sustainable development models provides transparent information about actions taken and results of environmental management, and it may change the perception of the organization’s image, which is relevant to win and maintain environment-friendly customers, adding intangible value to the tourism product.

One of the limitations of the study is the research sample, especially ocean cruise companies, which can have biased results, as they are potential sources of environmental impacts. However, this was not the case, since the answers were similar to those of the other two groups surveyed.

The originality of the study is justified by researchers who argue that information provided by shipping companies on sustainability is very limited, as according to previous research, the convergence between strategy formulation model and environmental sustainability as a principle to be incorporated into the management of oceangoing vessels has not been studied.

This study analyzes earnings management among Brazilian public firms during the 2016 Presidential Impeachment.

The sample comprises, as a treatment group, 721 firm-quarter observations relating to Brazilian listed firms. It also considers a control group of listed firms from Mexico, which were not affected by the exogenous shock analyzed (i.e. the 2016 Presidential Impeachment in Brazil). The firms' quarterly financial data cover the period between 2013 and 2018.

Considering several proxies related to earnings management by accruals, the main findings suggest a negative relationship between the 2016 impeachment event and the level of discretionary accruals, suggesting that Brazilian firms tended to reduce their earnings management levels during the impeachment process. The results are robust whether the control group is considered or not.

This study brings new empirical evidence to the literature on accounting information quality about the role of the economic and political environment in earnings management, especially in weak institution countries characterized by institutional voids and higher levels of corruption.

The purpose of this paper is to investigate whether macroeconomic crises are a motivational factor for earnings management practices by the companies listed in the capital markets of Brazil and the USA.

The sample consisted of 7,932 firm-quarter observations from listed Brazilian companies and 99,931 from listed US companies, covering a 13-year period (1998-2010). The authors developed regression models for the panel data, taking into account discretionary accruals as an earnings management proxy (dependent variable), while crises were regarded as a macroeconomic factor (dummy variable of interest). Also considered were return on assets, market-to-book ratio, size, leverage, foreign direct investment, income taxes, quarters, and sectors, which were treated as control variables.

The results corroborate the conceptual issues involved in undertaking this study, and they demonstrate that in periods of macroeconomic crises, companies are more motivated to employ earnings management practices both in Brazil and in the USA.

Unlike previous studies, the model developed in our research includes multiple macroeconomic crises simultaneously. Furthermore, it was applied in two markets at different stages of development and operating in distinct institutional contexts, which indicates its viability for replication for a large number of countries.

As younger generations navigate a blended reality, their interaction with digital content and apps is marked by multitasking. Gender intersects with media and individual preferences, shaping how people navigate digital realms. This chapter investigates how young adults perceive personal digital experiences, analysing them based on various socio-demographic factors. Using a quantitative approach, a survey was conducted with 1,500 young adults in Portugal in October 2021. The sample was representative of the population distribution by sex, age and region. Statistical analysis revealed correlations between digital behaviours and socio-demographic factors such as gender, sexual orientation and parenthood status. Results indicated significant differences in agreement levels among different groups, highlighting areas such as online harassment, content creation, social interaction and digital intimacy. The findings challenge assumptions of homogeneity in generational technology usage and underscore the importance of considering diverse demographic perspectives in digital research. This chapter sheds light on the interplay between technology, identity and social connections, emphasising the relevance of gender in digital platform studies.

From the perspective of business history, this chapter presents an overview of the development of the tourism sector in South America, placing special emphasis on the Peruvian case. The chapter explores various topics related to the tourism chain, such as hotel networks, the role of the state, tour operators, micro- and small enterprises, linkages between tourism and sustainability, the formation of clusters in the sector, and interactions between different entrepreneurs in the chain. Special emphasis is placed on the Peruvian case, especially when it comes to discussing the role of micro- and small enterprises in the sector.