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The purpose of this research is to develop a dynamic conceptual framework depicting factors related to the adoption of a healthy diet, which will underpin the development of an agent-based model (ABM) to uncover the dynamic interplay between these factors.

The conceptual framework was developed in three steps using available empirical data from a semi-structured in-depth interview qualitative study, comprehensive systematic literature searches, existing theories and models and expert opinions from across the world.

The conceptual framework explicitly presents intention as the key determinant of the tendency to adopt a healthy diet. Intention is determined by demographic, psychological and behavioural factors and individual dietary mindset factors and dynamically affected by social environment and the person's past behaviour. The relationship between intention and behaviour is dynamically moderated by perceived control factors (price and accessibility of healthy food and time).

The conceptual framework developed in this study is well supported by evidence and experts' opinions. This conceptual framework will be used to design the ABM of this study, and it can be used in future investigations on the tendency to adopt healthy diet and food choices.

The purpose of this article is to analyze the effects of financing policy and countries' institutional–financial characteristics on earnings management (EM) practices in Latin American companies.

The GMM estimator was used according to Arellano and Bover (1995) for panel data on a sample of 983 Latin American companies between 1995 and 2017.

Leverage and short-term debt have a negative and nonlinear effect on EM practices. Nonlinearity suggests that firms with high levels of leverage and short-term debt carry out positive discretionary accruals. Countries' institutional and financial development reduces EM practices. Mandatory IFRS adoption also reduces these practices and mitigates the effects of the low institutional and financial development on EM.

These results reveal the relevance of companies' financing policy as a means of controlling EM practices. Results also suggest that policy effectiveness decreases with leverage and short-term debt. It is suggested that policymakers design financial policies aimed to promote institutional and financial development as a means of systematic control over EM activities, which also includes IFRS.

This research aims to compare the preference of social media sites and institutional communication channels of a higher education institution by confronting elements that form perceived usefulness and user satisfaction with the system. Social media technologies are a part of the routine of the modern society in many diverse ways, including the support and even substitution of software designed specifically for knowledge acquisition and sharing. If students do not see value in the use of virtual learning environments and learning platforms, such tools might be prone to obsolescence as well.

The study was applied in a Brazilian public university located in a major city near São Paulo. The paper shows the results of the analysis of a survey with 108 answers, testing a model based on the information system success and on the technology acceptance model. The perceived usefulness of information technology is also subject to test through a Student t-test.

The paper shows that students perceive more value when using social media technologies to perform academic activities than in information systems provided by the university, mainly owing to the ease of use of the former. Service quality does not present a strong role as an antecedent variable in any case.

Students do not expect or do not see value in technical support during their general experience or usefulness for any of the analysed technologies. Thus, higher education institutions should focus their initiatives in providing availability, information quality and usability for institutional channels or, if they choose to do so, social media sites as well.

This study contributes to educational institutions by attaining better use of available IT tools for academic purposes. Previous studies looked for monitored or institutionalized use of social media tools in an educational context, but there was no in-depth analysis of spontaneous use by students to perform academic tasks.

The purpose of this article is to analyze the effects of accruals-based earnings management (AEM), International Financial Reporting Standard (IFRS) adoption and stock market integration for firms that belong to Latin-American Integrated Market (MILA).

The GMM estimator was used according to Arellano and Bover (1995) for panel data on a sample of 478 non-financial companies between 2000 and 2016. Multilevel mixed models was used for the robustness analysis.

AEM practices significantly and dynamically reduce agency costs. This result suggests companies use positive discretionary accruals to hide true agency costs and avoid shareholders monitoring, while negative discretionary accruals are ways to expropriate wealth and increase agency costs. This result implies that firms use AEM as a predetermined strategy to weaken corporate governance. The IFRS adoption and MILA implementation reduced agency costs. However, only IFRS adoption had the capability to mitigate the effects of AEM on agency costs.

These results reveal AEM constitutes a practice that managers use to weaken firms’ corporate governance and expropriate wealth from shareholders. These practices have effects at short-run and long-run. However, the IFRS adoption and market integration represented by MILA are mitigating factors for agency costs. These results have relevant implications for firms’ corporate governance because they guide investors and shareholders to strengthen corporate control and monitoring on business decision-making. These results also are relevant to policymakers because they orient the financial policies design to strengthen the benefits of IFRS and MILA.

This study addresses the specific topic of transition between higher education and the world of work, taking differences naturally inherent to the individual and to the surrounding micro and macro contexts. With a holistic approach, this paper aimed to provide a deeper understanding about the university-to-work transition process in a period of turbulence and continuous changes in the labour market.

The three research questions that guide this qualitative study are as follows: (1) What are the factors that facilitate the transition to the labour market? (2) What are the factors that constrain the transition to the labour market? (3) What are graduates' perceptions of their employability? To answer these questions, eleven graduates were interviewed about facilitators and barriers of the transition process and perceptions of employability. Data collected from the interviews were then related to categories previously defined from the literature review. Version 12.0 of the NVivo software was used to support the process of data analysis.

Overall, participants' discourse refer to a multidimensional and dynamic perspective of factors related with work transition and employability. The obtained results indicate that the lack of career agency during graduation and professional experiences, together with late career exploration processes, represent possible barriers of transition, especially in study fields with targeted job offers. Likewise, experiences promoting the development of competencies through supportive practice from teachers, mentors and colleagues are referred as facilitators of transition.

One of the most consistent outcomes of the interviews conducted concerns the importance of a stronger focus on developing practical experiences during higher education studies. This empirical study demonstrated how this type of experience can mitigate the impact of the transition from university to the labour market.

This empirical study demonstrated how work being integrated into learning in curricula can mitigate the impact of the transition from university to the labour market. It offers important insights about possible strategies that could be adopted to promote graduates' employability from a perspective of shared responsibility.

The purpose of this article is to analyze the effects of accruals-based earnings management (AEM) and institutional and financial development on corporate risk of Latin-American firms.

The GMM estimator was used according to Arellano and Bond (1991) for panel data on a sample of 914 non-financial companies between 2005 and 2017.

AEM practices significantly increase corporate risk. This result indicates that the risk increase is associated to weakening of the corporate governance of companies. Positive discretionary accruals also have the same impact on corporate risk. In addition, accrual-based earnings management has a non-linear impact on corporate risk. Higher institutional and financial development systemically reduces the risk of Latin American firms. Institutional development can mitigate the effects of earnings management on corporate risk.

These results support that AEM represents a practice that managers use to weaken firms' corporate governance and expropriate wealth from shareholders. These practices promote higher firm's risk. However, the institutional and financial development reduces the corporate risk and contributes to mitigate the impact of AEM on it. These results have relevant implications for firms' corporate governance because they warn the relevance to control AEM practices and its impact over corporate risk perception by investors. These results also are relevant to policymakers because they orient the financial policies design to strengthen the institutional and financial development as a systematic way to reduce the firm's risk.

El propósito de este artículo es analizar los efectos de la gestión de ganancias basada en devengos (AEM) y el desarrollo institucional y financiero sobre el riesgo corporativo de las empresas latinoamericanas.

Se utilizó el estimador GMM de Arellano y Bond (1991) sobre una muestra de 914 empresas no financieras entre 2005 y 2017.

Las prácticas de AEM aumentan significativamente el riesgo corporativo. Este resultado indica que el aumento del riesgo está asociado al debilitamiento del gobierno corporativo de las empresas. Los devengos discrecionales positivos también tienen el mismo impacto en el riesgo corporativo. Además, la gestión de ganancias basada en el devengo tiene un impacto no lineal sobre el riesgo. Un mayor desarrollo institucional y financiero reduce sistémicamente el riesgo de las empresas. El desarrollo institucional puede mitigar los efectos de la gestión de ganancias sobre el riesgo corporativo.

Estos resultados revelan que AEM es una práctica que debilita los gobiernos corporativos y permite expropiar riqueza de los accionistas. Estas prácticas promueven un mayor riesgo corporativo, aunque el desarrollo institucional y financiero lo reduce. Estos resultados tienen implicancias relevantes para el gobierno corporativo de las empresas porque indican la relevancia de controlar estas prácticas en la percepción de riesgo de los inversionistas. Estos resultados también son relevantes para los reguladores porque orientan el diseño de políticas financieras hacia el fortalecimiento del desarrollo institucional y financiero como una vía sistemática que reduce el riesgo de las empresas.

This paper underscores how organizational ambidexterity and organizational innovation play differentiated roles in the subsidiary reverse knowledge transfers (RKT). The authors argue that both organizational ambidexterity and organizational innovation play a positive but differentiated role in the RKT process in that the former positively influences subsidiary knowledge creation, whereas the latter positively influences subsidiary knowledge transfers.

Data were collected from 289 foreign subsidiaries operating in Brazil. Hypotheses were developed and tested by applying partial least squares structural equation modeling.

The results supported the hypotheses and showed that organizational ambidexterity promotes knowledge creation, and that organizational innovation facilitates knowledge transfers.

The paper offers implications with regard to drivers of subsidiary investments and actions of subsidiary managers vis-à-vis the subsidiary objectives of knowledge creation and/or transfers.

Showing the different roles of organizational ambidexterity and organizational innovation, this paper reveals some underlying mechanisms of the RKT process and contributes by explaining the competitive heterogeneity of subsidiaries, with impacts on subsidiary management’s evolutionary and resource dependence perspective.

The purpose of the study is to investigate the differences between generational groups (specifically Generations X, Y and Z) in terms of variables that influence organisational commitment and intention to stay within an organisation. The aim is to fill the research gap in understanding how different factors influence commitment and retention across different generations.

This study follows a quantitative approach based on cross-sectional survey data. The respondents were employees of Generations X, Y and Z. The data were analysed using partial least squares structural equation modelling and multigroup analysis.

The results of the study indicate several relationships between variables and organisational commitment/intention to stay. Person-organisation fit is positively related to organisational commitment, and work-life balance is positively related to both organisational commitment and intention to stay. The mediation of organisational commitment shows a positive relationship with person-organisation fit and work-life balance. In addition, there are positive relationships between organisational culture and both organisational commitment and intention to stay, as well as a positive relationship between person-organisation fit and intention to stay. Furthermore, all three Generations (X, Y and Z) show positive relationships between organisational commitment and intention to stay.

The implications of the study are twofold. First, it provides theoretical contributions by uncovering the relationships between various variables and organisational commitment/retention. Second, it provides practical implications for organisations by highlighting the importance of person-organisation fit, work-life balance and organisational culture in fostering commitment and retention among employees of different generations.

The originality and value of this study lies in its exploration of the differences between generational groups in terms of variables affecting organisational commitment and intention to stay. By addressing this research gap, the study contributes to the existing literature on organisational commitment and retention. The detailed presentation of theoretical contributions, practical implications, limitations and suggestions for future research enhances the overall value of the study.

This study aims to identify the drivers for adopting the circular economy (CE) in a born-sustainable business of the fashion sector.

An exploratory case study was carried out with a unique and relevant case: the only Brazilian company implementing circularity practices defined through a sectoral commitment, the 2020 Circular Fashion System Commitment.

From an analysis of the literature, a theoretical scheme composed of internal and external drivers is proposed. In the case studied, there is a prevalence of internal drivers that led the company to implement the CE. Most of the internal drivers described by the literature were identified in this research, except for two: profitability and available technology. Regarding the external drivers, of the 12 listed, only laws and regulations were identified. Thus, the results suggest that internal drivers are more numerous and may be more prominent than external ones for CE adoption in the born-sustainable business.

Due to its exploratory design and unique case study, the research does not allow generalizations, suggesting replication with a larger number of companies and carrying out quantitative research with born-sustainable companies and incumbent companies, for comparison. Considering that there is a difference between companies that decide for sustainable practices and companies that were already born sustainable, it can be questioned if the drivers for implementing CE for both companies are also different.

This study proposes a theoretical scheme that indicates the main internal and external drivers for companies' CE implementation. Developed from a literature review and applied in an empirical case, this scheme is comprehensive and can be adopted to analyze companies of different sizes and industries. Hence, this paper generates new perspectives for CE literature.

The purpose of this article is to analyze the effects of the integration process for the Integrated Market of Latin America (MILA) on its stock markets behavior as well as their degree of integration.

Daily time series data were used for stock returns, volatility, volume and the number of transactions and securities between August 16, 2007 and December 28, 2018. A DCC-MGARCH model was applied to analyze the impact of MILA on stock market behavior and predict dynamic correlations. A GARCH (1,1) model was used to determine the effect of MILA on co-movements between markets. Finally, a Markov regime switching model was used for robustness analysis.

MILA increased stock market activity in terms of volume, transactions and securities traded. However, it reduced returns and volatility. MILA had significant effects on the dynamic correlations between regional stock markets. After the integration process, the dynamic correlations of returns and volatility were reduced, but those related to volume, transactions and securities traded increased. Mexico's subsequent entry into MILA further reduced market volatility, but it did not have relevant effects on markets' co-movements.

These results are relevant for investors and policymakers. MILA has benefited the markets by promoting stock market activity, reducing risk, creating a margin for diversification and limiting risk contagion between them. These results help to guide investment decisions due to the fact that MILA's benefits in terms of regional diversification would be greater in some markets.