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Article
Publication date: 11 January 2018

Claudia Affonso Silva Araujo and Kleber Fossati Figueiredo

This paper aims to identify the kind of work environment that should be offered by hospital leaders to their nursing staff in Brazil to generate job satisfaction, organizational…

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Abstract

Purpose

This paper aims to identify the kind of work environment that should be offered by hospital leaders to their nursing staff in Brazil to generate job satisfaction, organizational commitment and organizational citizenship behaviour within their field of expertise.

Design/methodology/approach

A survey was applied to 171 nurses and 274 nursing technicians who work at five private hospitals in Brazil. Both factor analysis and regression analysis were used to analyse the study model.

Findings

The results indicate that to stimulate positive behaviours and attitudes among nursing staff, managers should mainly be concerned about establishing a clear and effective communication with their professionals to ensure role clarity, promote a good working environment and encourage relationships based on trust.

Research limitations/implications

The limitations of the study are absence of the researcher while the questionnaires were filled out and the fact that the sample comprised respondents who made themselves available to participate in the research.

Practical implications

This study contributes to elucidate the factors that can promote a good internal climate for nursing staff, assisting hospital leaders to face the huge managerial challenges of managing, retaining and advancing these professionals.

Originality/value

The findings contribute to the body of knowledge in leadership among nursing professionals in developing countries. Hospital leaders in Brazil should encourage trusting relationships with nursing professionals through clear, effective and respectful communications, besides investing in team development and promoting a good working environment.

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Article
Publication date: 1 December 2003

Kleber Figueiredo, Rebecca Arkader, Cesar Lavalle and Maria Fernanda Hijjar

This article deals with the evolution of customer service practices in grocery products distribution in Brazil (1994‐2001), based on a longitudinal survey of grocery retailers…

1469

Abstract

This article deals with the evolution of customer service practices in grocery products distribution in Brazil (1994‐2001), based on a longitudinal survey of grocery retailers. Data were collected on retailers’ expectations on four relevant dimensions of customer logistics service provided by manufacturers, as well as on their perceptions of logistics service performance of the typical supplier and the best supplier. The evolution of the gaps between retailers’ expectations and manufacturers’ perceived distribution performance was investigated, as well as a trend in terms of an increase or decrease in customer satisfaction with service provided by suppliers in such dimensions. Results indicate that retailers typically tend to be satisfied with the service provided by their suppliers. In addition, there may be an adjustment of distribution performance to expectations of retailers and to the provision, in some cases, of service above customer expectations.

Details

Integrated Manufacturing Systems, vol. 14 no. 8
Type: Research Article
ISSN: 0957-6061

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Article
Publication date: 5 October 2023

Kléber Formiga Miranda and Márcio André Veras Machado

This article analyzes the hypothesis that analysts issue higher long-term earnings growth (LTG) forecasts following a market-wide investor sentiment.

129

Abstract

Purpose

This article analyzes the hypothesis that analysts issue higher long-term earnings growth (LTG) forecasts following a market-wide investor sentiment.

Design/methodology/approach

This study analyzed 193 publicly traded Brazilian firms listed on B3 (Brasil, Bolsa, Balcão), totaling 2,291 observations. To address the potential selection bias resulting from analysts' preference for more liquid firms, this study used the Heckman model in the analysis with samples with only one analyst and the entire sample. The study also applied other robustness tests to ensure the reliability of the findings.

Findings

The results suggest that market-wide investor sentiment influences LTG when the firm's stocks are difficult to value. Market optimism did not reflect five-year profit growth after the forecast issue, suggesting lower forecast accuracy during high investor sentiment values.

Practical implications

Volatile-earnings firms have relevant implications in LTG forecasts during bullish moments. According to the study’s evidence, investors' decisions and policymakers' and regulators' rules should consider analysts' expertise as independent information when considering LTG as input for valuation models, even under market optimism.

Originality/value

This paper contributes to the literature on the influence of investor sentiment on analysts' forecasts by incorporating two crucial elements in the discussion: the scenario free from herding behavior, as usually only one analyst issues LGT forecast for Brazilian firms, and the analysis of research hypotheses incorporates the difficulty of pricing a firm given the uncertainty of its earnings as an explanation to bullish forecast.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

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Article
Publication date: 18 January 2024

Kléber Formiga Miranda and Márcio André Veras Machado

This study examines the investment horizon influence, mediated by market optimism, on earnings management based on accruals and real activities. Based on short-termism, the…

251

Abstract

Purpose

This study examines the investment horizon influence, mediated by market optimism, on earnings management based on accruals and real activities. Based on short-termism, the authors argue that earnings management increases in optimistic periods to boost corporate profits.

Design/methodology/approach

The authors analyzed non-financial Brazilian publicly traded firms from 2010 to 2020 by estimating industry-fixed effects of groups of short- and long-horizon firms to compare their behavior on earnings management practices during bullish moments. For robustness, the authors used alternate measures and trade-off analyses between earning management practices.

Findings

The findings indicate that, during bullish moments, companies prioritize managing their earnings through real activities management (RAM) rather than accruals earnings management (AEM), depending on their time horizon. The results demonstrate the trade-off between earnings management practices.

Research limitations/implications

This study presents limitations when using proxies for earnings management and investor sentiment.

Practical implications

Investors and regulators should closely monitor companies' operations, especially during bullish market conditions to prevent fraud.

Originality/value

The study addresses investor sentiment mediation in the earnings management discussion, introducing the short-termism approach.

Details

Journal of Applied Accounting Research, vol. 25 no. 5
Type: Research Article
ISSN: 0967-5426

Keywords

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