Once more BBR announces with satisfaction the publication of the Special Edition of the Brazilian Business Review, a result of the papers presented at 2 nd BBR Conference in December 2014. This second event of BBR had the participation of many international researchers, including Helena Maria Alves of the University of Beira Interior in Portugal, Robert Morgan of Cardiff University in UK, Rafael Rogo of Sauder School of Business in Canada. Alexandre Schwartsman opened the event with the lecture "Fragile Things" about macroeconomic outlook in recent years, culminating in the current crisis.
The presentations of all articles and lectures were held in English, since the goal of the 2nd BBR Conference was the internationalization of the Journal. The papers presented at the event had not only the evaluation of the referees, but also to the comments of the panelists during the event, which contributed to the development of each work. We would like to take this opportunity to thank the participation of all.
BBR ´s Special Edition is composed of six articles, exploring topics in accounting, marketing, project management and finance. The first article Market Efficiency and Organizational Corruption: Study on the Impact on Shrareholder Value from Renata Crosara Miari, José Marcos de Carvalho Mesquita and Daniel Jardim Pardini evaluates the influence of the disclosure of the involvement of companies in acts of corruption on creating shareholder value. The results indicate that the market does not act efficiently, given that despite the fall in share prices, over time, they return to levels close to those seen before the release of the event.
In the second article, Dysfunctional Consumer Behavior: Proposition of a Measurement Scale, Marilia Lara Marcondes Machado de Oliveira and Andres Rodriguez Veloso developed a scale to discriminate between consumers who act improperly from the rules set by society, as this type of consumer provides financial losses for businesses.
The thirst article, Psychological Determinants of Academic Achievement in Accounting: Evidence from Brazil from Samuel de Paiva Naves Mamede, Alessandra Vieira Cunha Marques, Pablo Rogers, Gilberto José Miranda, highlights together behavioral and socio-demographic variables that influence the behavior and performance of students in the area of accounting. Among the variables are smoking, time of experience in accounting, gender and age.
The fourth article, Conditioning Factor of Late Payment of Trade Credit from Claudinê Jordão de Carvalho brings further evidence about the practice of financial crime of commercial credits. The low level of punctuality in payments to suppliers could adversely affect the liquidity of the lender and be transmitted to all value chain companies generating uncertainty in the business environment.
The fifth article, Delisting Brazilian Public Companies: Empirical Evidence about Corporate Governance Issues from Patricia Maria Bortolon and Annor da Silva Junior seeks to identify the determinants that led to the delisting of companies listed on BM & FBovespa between the years 2001 to 2012. Among the identified factors are the concentration of control, the low number of shares outstanding, low liquidity, high cash level and company size.
The sixth article, Inquiry into the Conceptual Dimensions of Project Portfolio Management from the authors, Pedro Bruno de Souza, Jorge Carneiro and Rodrigo Bandeira-de-Mello, identifies the main criteria and dimensions in the measurement of project portfolio management performance under the theoretical and practical perspective to the development of a conceptual model.
The staff of the 2nd BBR Conference wishes everyone a great read of this special issue and recalls that the 3rd BBR Conference will be in 2017, when it will be waiting for new Submissions.
Prof.Dra. Graziela Fortunato
2nd BBR Conference Coordinator
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