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Article
Publication date: 25 March 2022

Cristina Gaio, Tiago Gonçalves and Maria Verónica Sousa

This study aims to examine the association between earnings management (EM) and corporate social responsibility (CSR), as well as whether a firm's CSR orientation moderates the…

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Abstract

Purpose

This study aims to examine the association between earnings management (EM) and corporate social responsibility (CSR), as well as whether a firm's CSR orientation moderates the trade-off between accruals earnings management (AEM) and real earnings management (REM).

Design/methodology/approach

Firm-year pooled regressions, based on unbalanced panel data and controlling for country, year and sector fixed effects, were estimated using a sample composed of European companies from 16 countries.

Findings

Results suggest a negative relationship between EM and CSR, consistent with the idea that socially responsible activities are associated with more ethical behavior. Moreover, social responsibility orientation seems to mitigate strongly ERM, which may suggest that managers use less REM in order to protect firm's long-term profitability.

Practical implications

The authors' findings have practical implications for a large group of stakeholders, such as regulators, investors and business partners. Thus, from an ethical perspective, more socially responsible firms present more trustworthy financial information and more sustainable economic performance, which decreases risk assessment from their business partners and remaining stakeholders.

Originality/value

Prior literature focuses mainly on discretionary accruals to study the association between EM and CSR. The authors contribute to the literature by considering both EM strategies, accruals and real operations in a European context, which allows for a better understanding of the relationship between CSR and financial information transparency and quality.

Details

Management Decision, vol. 60 no. 11
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 6 June 2024

Tiago Gonçalves, Lucía Muñoz-Pascual and Carla Curado

The purpose of this paper is to highlight the joint impact of competitive culture and knowledge behaviors (sharing, hoarding and hiding) on workplace happiness among healthcare…

152

Abstract

Purpose

The purpose of this paper is to highlight the joint impact of competitive culture and knowledge behaviors (sharing, hoarding and hiding) on workplace happiness among healthcare professionals. It addresses a literature gap that critiques the development of happiness programs in healthcare that overlook organizational, social and economic dynamics. The study is based on the Social Exchange Theory, the Conservation of Resources Theory and the principles of Positive Psychology.

Design/methodology/approach

The study analyzes a linear relationship between variables using a structural equation model and a partial least squares approach. The data are sourced from a survey of 253 healthcare professionals from Portuguese healthcare organizations.

Findings

The data obtained from the model illustrate a positive correlation between competitive culture and knowledge hoarding as well as knowledge hiding. Interestingly, a competitive culture also fosters workplace happiness among healthcare professionals. The complex relationship between knowledge behaviors becomes evident since both knowledge hoarding and sharing positively affected these professionals’ workplace happiness. However, no direct impact was found between knowledge hiding and workplace happiness, suggesting that it negatively mediates other variables.

Originality/value

This research addresses a previously identified threefold gap. First, it delves into the pressing need to comprehend behaviors that enhance healthcare professionals’ workplace satisfaction. Second, it advances studies by empirically examining the varied impacts of knowledge hiding, hoarding and sharing. Finally, it sheds light on the repercussions of knowledge behaviors within an under-explored context – healthcare organizations.

Details

Journal of Health Organization and Management, vol. 38 no. 4
Type: Research Article
ISSN: 1477-7266

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Article
Publication date: 17 January 2023

Murilo Zamboni Alvarenga, Marcos Paulo Valadares de Oliveira and Tiago André Gonçalves Félix de Oliveira

This paper’s main aim is to check the mediating effect of supply chain memory in the relationship between using digital technologies and both supply chain resilience and…

3118

Abstract

Purpose

This paper’s main aim is to check the mediating effect of supply chain memory in the relationship between using digital technologies and both supply chain resilience and robustness. In addition, the impact of the COVID-19 disruption was tested as a moderator of the impact of supply chain memory on supply chain resilience and robustness.

Design/methodology/approach

Altogether, 257 supply chain managers answered the questionnaire, and data were analysed through structural equation modelling.

Findings

This paper contributes to theory and practice by demonstrating that the experience, familiarity and knowledge to deal with disruptions partially mediate the relationship between digital technologies, resilience and robustness. Moreover, our results show that memory is less efficient for the supply chain to maintain an acceptable level of performance in case of a new extreme disruptive event like COVID-19. The full model was able to explain 36.90% of supply chain memory, 41.58% of supply chain resilience and 46.21% of supply chain robustness.

Originality/value

The study helps to understand how to develop supply chain memory, positioning digital technologies as an antecedent of it. The impact of supply chain memory on supply chain resilience and robustness is proved. Knowledge about the impact of industry 4.0 technologies on disruption management is quantitatively improved. It demonstrates that digital technologies impact resilience and robustness mainly through supply chain memory. The study proves that supply chain memory is less efficient for the chain remains effective when a non-routine disruptive event occurs, but it is still imperative to recover from it.

Details

Supply Chain Management: An International Journal, vol. 28 no. 5
Type: Research Article
ISSN: 1359-8546

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Article
Publication date: 2 July 2024

Tiago Rodrigues Gonçalves and Carla Curado

The healthcare sector relies on knowledge management systems to improve knowledge flows and effectively capture, leverage and share knowledge with several organizational…

128

Abstract

Purpose

The healthcare sector relies on knowledge management systems to improve knowledge flows and effectively capture, leverage and share knowledge with several organizational stakeholders. However, knowledge as a resource represents a social construct that involves additional managerial complexities and challenges, including undesirable knowledge behaviours. The aim of the current study is to provide insight on how knowledge management systems, knowledge hoarding, knowledge hiding and task conflict shape the quality of care provided by hospitals. We propose and test an original revealing model.

Design/methodology/approach

We follow a quantitative approach to address the structural relationship between variables using a combination of factor analysis and multiple regression analysis. The model is tested adopting a structural equation modelling approach and using survey data conducted to 318 healthcare professionals working in Portuguese hospitals.

Findings

The main findings suggest that knowledge hiding is positively related to task conflict in hospitals, and task conflict negatively influences quality of care. Knowledge management systems directly and indirectly (via knowledge hoarding) promote quality of care. Moreover, knowledge management systems also mitigate the negative influence of task conflict over quality of care. We propose a final corollary on the relevant role of HRM as the backstage for the model.

Practical implications

Our research offers a novel insight into an overlap of organizational behaviour and healthcare management research. It provides an original framework on knowledge management systems, counterproductive knowledge behaviours and task conflict in hospital settings.

Originality/value

Our research offers a novel insight into an overlap of organizational behaviour and healthcare management research. It provides an original framework on knowledge management systems, counterproductive knowledge behaviours and task conflict in hospital settings.

Details

Journal of Organizational Effectiveness: People and Performance, vol. 11 no. 3
Type: Research Article
ISSN: 2051-6614

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Article
Publication date: 13 December 2024

José Almeida, Cristina Gaio and Tiago Cruz Gonçalves

This study aims to investigate the interconnectedness of sustainability-linked and AI-based cryptocurrencies returns and volatility over five years (2018–2024). It aims to uncover…

56

Abstract

Purpose

This study aims to investigate the interconnectedness of sustainability-linked and AI-based cryptocurrencies returns and volatility over five years (2018–2024). It aims to uncover the dynamic relationships between these two sectors under various market conditions, providing insights into their behavior and influence within the broader cryptocurrency market.

Design/methodology/approach

The research employs a Time-Varying Parameter Vector Autoregression (TVP-VAR) model to analyze key cryptocurrencies associated with AI and sustainability. This approach is complemented by a quantile-based perspective, allowing for an in-depth examination of return and volatility spillovers across different market conditions. Thus, facilitating an understanding of the intricate dynamics between sustainability-linked and AI-based cryptocurrencies.

Findings

The findings reveal distinct market dynamics with the Sustainable sector consistently acting as a net transmitter, while the AI sector predominantly as a net receiver, indicating its reactive nature. In bearish markets, both sectors display high interconnectedness, with the Sustainable sector shaping dynamics. In bullish markets, the Sustainable sector maintains influence, while the AI sector adopts a more proactive role, influencing the market more than in bearish conditions. Post-Chat GPT 3 the Sustainable sector decreases influence, becoming a net receiver in bullish markets. In contrast, the AI sector strengthens as a net transmitter, signaling growing investor confidence and prominence.

Originality/value

This study explores the interconnectedness of sustainability-linked and AI-based cryptocurrencies through a TVP-VAR model and a quantile-based analysis. It provides insights into how these sectors interact and influence each other across different market conditions, especially highlighting the significant shifts in dynamics following the advent of advanced technologies like Chat GPT 3. This contributes to a deeper understanding of the evolving landscape of the cryptocurrency market in the context of sustainability and AI.

Details

The Journal of Risk Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1526-5943

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Article
Publication date: 12 August 2021

Tiago Gonçalves, Carla Curado and Andrea Raymundo Balle

Literature addressing psychosocial factors’ relation with knowledge sharing in healthcare organizations is still scarce, being of extreme shortage in specific environments, such…

399

Abstract

Purpose

Literature addressing psychosocial factors’ relation with knowledge sharing in healthcare organizations is still scarce, being of extreme shortage in specific environments, such as healthcare research centers. This paper investigates the impact of psychosocial factors as antecedents of knowledge sharing between healthcare research peers in such environments.

Design/methodology/approach

By expanding on the theory of reasoned action (TRA), the authors follow a mixed-methods design to study the relation between perceptions of psychosocial factors and knowledge sharing in healthcare researchers. A quantitative approach uses a structural equation modeling (SEM) to test the links in an original model. A fuzzy-set qualitative comparative analysis (fsQCA) identifies alternative configurations that lead knowledge sharing intention and its absence as well as the knowledge sharing behavior and its absence considering additional sample characteristics.

Findings

Findings show evidence of the proposed psychosocial antecedents' effect on knowledge sharing. Additional configurations of causal conditions that lead to the presence or absence of the intention and knowledge sharing behavior are discussed, with emphasis on both psychosocial antecedent configuration and sample characteristics.

Originality/value

This study identifies the influence of both psychosocial and team characteristic aspects leading to knowledge sharing behavior between healthcare researchers. The importance of a rich social network lying on trust is vital for a sharing environment inside research environments. Given the complex nature of behavioral intentionality, additional findings allow an articulation between individual characteristics, substantiating the proposition of complex configurations between antecedents that hints for team configuration strategies and managerial practices in healthcare research teams.

Details

Journal of Health Organization and Management, vol. 36 no. 1
Type: Research Article
ISSN: 1477-7266

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Article
Publication date: 29 October 2019

Inês Pinto, Cristina Gaio and Tiago Gonçalves

The purpose of this paper is to investigate the role of corporate governance mechanisms and foreign direct investment (FDI) to restrain or stimulate the use of loan loss…

990

Abstract

Purpose

The purpose of this paper is to investigate the role of corporate governance mechanisms and foreign direct investment (FDI) to restrain or stimulate the use of loan loss provisions (LLPs) by managers to smooth earnings in African banks.

Design/methodology/approach

This study uses a sample of 112 listed and non-listed banks from 20 African countries, covering the period 2011–2017. Models are estimated using the pooled ordinary least squares regression, as well as Blundell and Bond (1998) system GMM.

Findings

The results suggest that bank managers use LLPs to reduce income volatility and that ownership concentration increases income smoothing. The findings also show that FDI plays a fundamental role to restrain managerial discretion in developing countries, increasing corporate governance practices in the host country.

Practical implications

These findings are relevant for banking regulators and supervisors in order to determine which corporate governance mechanisms can be used in developing countries to increase the quality of financial reporting. A policy model that promotes FDI boosts financial reporting transparency, contributing to greater financial markets development.

Originality/value

The authors extend the existing literature on the influence of corporate governance mechanisms in limiting managerial discretion by focusing on the role that foreign shareholders may have in disciplining banks financial reporting quality in countries with weak institutional quality.

Details

International Journal of Emerging Markets, vol. 15 no. 4
Type: Research Article
ISSN: 1746-8809

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Article
Publication date: 10 January 2023

Tiago Gonçalves, Carla Curado and Natalia Martsenyuk

The purpose of this work is to investigate the relationship between human resources management practices (HRMP) and altruistic helping behaviors (HB) with knowledge sharing…

562

Abstract

Purpose

The purpose of this work is to investigate the relationship between human resources management practices (HRMP) and altruistic helping behaviors (HB) with knowledge sharing behavior (KSB) following a theoretical rationale supported by the Theory of Planned Behavior and the Social Exchange Theory.

Design/methodology/approach

The study explores linear and non-linear relationships between the variables to further understand knowledge sharing in the context of prosocial behaviors. The study sample gathers data from 130 employees coming from service sector companies operating in Portugal. The authors analyze the linear relationship following a structural equation model (SEM) approach using a partial least squares (PLS) analysis. Then, the authors conduct a fuzzy-set qualitative comparative analysis (fsQCA) to analyze non-linear relationships and provide insight over circumstances where the presence and absence of knowledge sharing behavior is achieved.

Findings

Quantitative findings show that HRMP positively impacts KSB outcomes. Similarly, HB also positively impacts KSB. Qualitative findings show a single configuration leading to the presence of KSB, corroborating the quantitative results. On the other hand, findings offer multiple alternative configurations leading to the absence of KSB.

Originality/value

Few studies explore the complex combination between HRMP and individual HB impacting knowledge sharing, with lesser studies discussing circumstances leading to the absence of KSB. We explore a) the linear influence of HB and HRMP and, b) their asymmetric combined influence along with employee demographics to better understand KSB complexity – ensuring a conceptual and managerial contribution driving future work and practices.

Details

Business Process Management Journal, vol. 29 no. 2
Type: Research Article
ISSN: 1463-7154

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Article
Publication date: 13 May 2022

Ana Clara Mourão Moura, Camila Fernandes de Morais and Tiago Augusto Gonçalves Mello

There are countless challenges concerning the process of interest mediation. Regarding territorial planning, the participation of different stakeholders is essential. In this…

74

Abstract

Purpose

There are countless challenges concerning the process of interest mediation. Regarding territorial planning, the participation of different stakeholders is essential. In this sense, Geodesign is a method that supports decision-making based on geocollaboration and co-creation, using geospatial data and tools. The purpose of this study was to use the method to support the co-creation of environmental projects and policies climate-oriented for the Iron Quadrangle region, Brazil.

Design/methodology/approach

The Brazilian platform of Geodesign, GISColab, was used to support the activity. The experiment involved undergraduate and graduate students in Urban Planning and in Geography and technicians that work with planning subjects. Social isolation measures imposed by the pandemic resulted in an adaptation of the dynamic, which was held entirely online.

Findings

The study group proposed 28 designs, in which the most discussed topics were landscape (43%), climate (25%) and risk (25%). This may be associated with the fact that the workshop was conducted in consideration of the UN's Sustainable Development Goals (SDGs) and the environmental crisis, but it might also suggest the group’s prior concern with such issues. Other SDGs were contemplated, with the productive sector as the most negatively impacted by proposals. This situation reinforces the importance of incorporating different actors (a term used for participants in the Geodesign method, referring to representatives from groups of the society) into planning processes. Geodesign was easily accepted and assimilated by participants.

Originality/value

The proposed methodology proved to be positive for this type of study and GISColab, the Brazilian Geodesign platform, was easily adapted to the characteristics and demands of the experience.

Details

International Journal of Building Pathology and Adaptation, vol. 42 no. 2
Type: Research Article
ISSN: 2398-4708

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Article
Publication date: 3 June 2020

Tiago Cousseau and Adriano Gonçalves Passos

The purpose of this paper is to propose a methodology to quantify the error on wear volume evaluation using optical interferometry with image analysis (OI+IA), to establish a…

88

Abstract

Purpose

The purpose of this paper is to propose a methodology to quantify the error on wear volume evaluation using optical interferometry with image analysis (OI+IA), to establish a lower threshold for wear mapping in practical applications.

Design/methodology/approach

A three-dimensional surface wear map is quantified by measuring the same area of a surface before and after a wear process using optical interferometry. Then, by subtracting the matching images, the wear map (volume of wear) is obtained. To access the error related to wear mapping, the difference between several consecutive measurements of the same unworn surface was performed and deeply investigated.

Findings

The paper shows that the difference between two consecutive measurements of the same unworn surface, which ideally should be zero, is not. Thus, the magnitude of this “wear map” is the error. The main causes of such uncertainties are because of sample motion in a subpixel scale; a combination between surface roughness with the selected resolution; and numerical errors on the relocation process that is used to match the surfaces before subtracting them.

Practical implications

The proposed methodology allows one to define the lower threshold for wear map analysis using OI+IA. To know the limitation of OI+IA for wear mapping prevents misevaluation of the so-called almost-zero-wear.

Originality/value

This paper covers and identifies main uncertainties and numerical errors related to optical interferometry assisted by image analysis for wear mapping. Several other papers deal with uncertainties of OI; however, this paper proposes a simple methodology to evaluate the lower threshold for wear mapping.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-08-2019-0354

Details

Industrial Lubrication and Tribology, vol. 72 no. 9
Type: Research Article
ISSN: 0036-8792

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