https://www.bbronline.com.br/index.php/bbr/issue/feedBrazilian Business Review2024-03-01T23:30:37+00:00Bruno Felix[email protected]Open Journal Systems<p>The BBR - Brazilian Business Review publishes high-quality research in all business areas. Topics include but are not limited to, management, accounting, controllership, finance, information management, innovation management, strategy, and economics. We accept papers developed in public, private, or third-sector organizations. Published six times a year, BBR is edited and supported by FUCAPE, a prominent Brazilian business school.</p> <p><img src="http://bbronline.com.br/public/site/images/bbr/bbr_pagina_principal.png" /></p> <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">ISSN: </span></span><a title="ISSN" href="https://portal.issn.org/resource/ISSN/1808-2386" target="_blank" rel="noopener"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">1808-2386</span></span></a><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"> (English) </span></span><br /><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">ISSN: </span></span><a title="ISSN" href="https://portal.issn.org/resource/ISSN/1807-734X" target="_blank" rel="noopener"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">1807-734X</span></span></a><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"> (Portuguese)</span></span></p> <p> </p>https://www.bbronline.com.br/index.php/bbr/article/view/766The Relationship of Transformational Leadership and Perceived Organisational Support with Organizational Commitment: The mediating role of Employee Engagement2023-05-17T18:28:01+00:00Saurabh Kumar[email protected]Simranjeet Kaur Bagga[email protected]<p>This study proposed a conceptual model and examined the nature of the relationship between transformational leadership (TFL), perceived organisational support (POS), employee engagement (EE), and organisational commitment (OC) among employees in the Indian IT sector. It then examined the mediating effect of EE on the relationship between TFL, POS, and OC. The partial least squares equation modelling (PLS-SEM) was applied to validate the conceptual model. The findings revealed that TFL, POS and EE were significantly and positively related to OC. TFL had a greater significant effect on OC than POS. EE was found to partially mediate the relationship between TFL, POS, and OC. Control variables had a weak effect on EE and OC. However, Multigroup Analysis (MGA) revealed a significant difference in the EE of TFL between the lower and middle level managers. The findings confirm that direct policymakers and HR departments influence TFL and EE by adopting organisational interventions. Besides, its effect is also manifested in increasing the positive attitude and commitment towards the employees’ work.</p>2023-05-17T00:00:00+00:00Copyright (c) 2022 Brazilian Business Reviewhttps://www.bbronline.com.br/index.php/bbr/article/view/813Impact of Big 5 Personality & Intelligence on Transformational Leadership Process and Managerial Performance: A Case of the Middle East Gulf Region2024-02-28T22:19:34+00:00Mohammad Ahmad Sumadi[email protected]Muhammad Safdar Sial[email protected]Franco Gandolfi[email protected]Ubaldo Comite[email protected]<p>The objective of this study was to investigate the impact of emotional intelligence (EI) and the Big Five personality traits on the attainment of success in leadership positions within hospital administration. The researchers predicted the association between emotional intelligence (EI) and neuroticism, anticipating a negative link. Additionally, they projected a positive relationship between EI and the Big Five personality traits, specifically openness to experience, agreeableness, openness to new ideas, and extraversion. The primary objective of this study is to fill a void in the existing body of research by examining the relationship between personality, emotional intelligence (EI), and leadership effectiveness and performance. Our results indicate that the association between individual differences, leadership, and performance exist. This study did not examine the firm’s performance metrics, but the disturbances’ absorption of measurement errors in the endogenous regressors, which are independent of the exogenous, and minimize coefficient estimate biasesas as held by (Antonakakis et al., 2020). Individual predictors had a low to moderate effect on variation, but their aggregate influence accounted for 56% of transformational leadership variance and 26% of management leadership effectiveness variance. Our study supported merits consideration due to the implementation of controls such as age and managerial experience, the utilization of a longitudinal measure of effectiveness, and the mitigation of common method variance through the use of measures from different sources for predictors and criteria.</p>2024-02-28T00:00:00+00:00Copyright (c) 2024 Brazilian Business Reviewhttps://www.bbronline.com.br/index.php/bbr/article/view/794Entrepreneurs competing between legitimacy and financial sustainability in times of COVID-19: The role of family and friends’ support2023-10-18T01:32:05+00:00Nohora Del Pilar Bohorquez[email protected]Marisleidy Alba Cabañas[email protected]Luis Demetrio Gómez García[email protected]<p>Entrepreneurship plays a significant role in a country’s development, through new ventures and innovation. In recent times, entrepreneurs have incorporated sustainability into their practice to become more competitive and productive. However, during the COVID-19 pandemic, entrepreneurship has faced the challenge of deciding to allocate limited resources to maintain legitimacy. This paper analyzes the relationship between legitimacy and financial sustainability in COVID-19 times among Colombian entrepreneurs, moderated by family and friends’ support. Primary data was collected through a survey of 219 Colombian entrepreneurs. The structural equation model technique was used to validate the model. The study findings revealed that legitimacy positively affects financial sustainability and is positively enhanced by the family’s support of Colombian entrepreneurs while being negatively moderated by friends’ support.</p>2023-10-18T00:00:00+00:00Copyright (c) 2022 Brazilian Business Reviewhttps://www.bbronline.com.br/index.php/bbr/article/view/812Digital Maturity Models: A Characterisation Study Based on a Systematic Literature Review2024-01-16T22:50:45+00:00José Luiz da Silva[email protected]Ana C. Lopes Vieira[email protected]Simone Vasconcelos Silva[email protected]<p>Knowing the characteristics of digital maturity models is fundamental to achieving an effective evaluation of organisations regarding the use of digital technologies. To this end, this article analyses, through a systematic literature review, the approaches used by digital maturity models. 40 models were analysed, and it was noted that the characteristic “dimensions”, responsible for the structuring of the models, varies little or not at all according to the domain of application, hindering flexibility in the use of the models and making a more realistic organisational assessment impossible. Thus, a grouping of the dimensions was prepared, favouring a future investigation toward the development of a collaborative methodology able to better define and prioritise the dimensions according to the organisational domain, thereby providing greater effectiveness in the preparation and application of a digital maturity model, as well as allowing a better vision of the progress of digital transformation.</p>2024-01-16T00:00:00+00:00Copyright (c) 2023 Brazilian Business Reviewhttps://www.bbronline.com.br/index.php/bbr/article/view/786Opportunity or Illusion? Risk Perception in Opportunity Evaluation2023-08-23T19:48:56+00:00Rubens Mussolin Massa[email protected]Tales Andreassi[email protected]Raul Beal Partyka[email protected]Jeferson Lana[email protected]<p>This article describes research conducted to determine which variables influence the opportunity evaluation by emerging market entrepreneurs. The study was conducted with quantitative research techniques, using data from 124 entrepreneurs in micro and small Brazilian enterprises. Hypotheses were tested with confirmatory analyses and using Structural Equations Modelling. According to previous research, results demonstrated that the smaller the perceived risk, the more positively the entrepreneurs will evaluate opportunities, affecting their propensity to act. However, the results of tests to measure correlations between the occurrence of cognitive biases and other variables were not significant, contradicting previous work that has stated that correlations exist. The findings support the concept that variables ignored when analyzing our decision-making process are relevant to the result of our decisions. Besides, they may result in inconsistent illusions that can lead the decision-maker into unwarranted confidence in their capacity to understand whether an assessment of opportunity, which is inherent to the entrepreneurial process, is truly an opportunity or an illusion.</p>2023-08-23T00:00:00+00:00Copyright (c) 2022 Brazilian Business Reviewhttps://www.bbronline.com.br/index.php/bbr/article/view/761Investor Sentiment and Earnings Management: Evidence on the use of discretionary accruals to meet earnings benchmarks2023-04-26T13:01:06+00:00Carlos André Marinho Vieira[email protected]Gustavo Correia Xavier[email protected]Wenner Glaucio Lopes Lucena[email protected]<p>This work investigates whether investor sentiment influences earnings management, specifically on using discretionary accruals to meet earnings benchmarks. The sample includes all non-financial firms listed on B3 (Bolsa, Brasil, Balcão) between 2010 and 2017. We use a GMM (Generalized Method of Moments) panel estimation to analyze the general relationship between investor sentiment and earnings management, and a logistic regression to analyze whether high sentiment increases the likelihood of management occurring in specific cases. As a result, it was not possible to conclude that investor sentiment influences the general use of earnings management. However, there was a higher probability of using earnings management to outperform the previous period’s earnings when the sentiment was pessimistic. Our results are robust to alternative periodicities for the sentiment index and different ways of discretionary accruals estimation.</p>2023-04-26T00:00:00+00:00Copyright (c) 2022 Brazilian Business Reviewhttps://www.bbronline.com.br/index.php/bbr/article/view/814Editorial2024-03-01T23:11:10+00:00Bruno Félix[email protected]<p>Dear Esteemed Readers,<br /> <br />It is with great pleasure and a sense of honor that I assume the role of Editor-in-Chief for the Brazilian Business Review (BBR) for the 2024-2025 term. Firstly, I extend my sincere gratitude to Professor Talles Vianna Brugni, the outgoing Editor-in-Chief, for his outstanding leadership and contributions to the journal. Professor Talles has played a crucial role in shaping the trajectory of BBR, leaving behind a legacy of excellence. I wish him continued success in all his future endeavors.<br /> <br />As I take the helm, I must acknowledge that BBR now stands at a more advanced position in terms of achievements compared to my previous editorial tenure in 2016 and 2017. The growth and progress witnessed over the years are a testament to the collective efforts of the BBR community, authors, and editorial team. I am truly excited to build upon this foundation and steer BBR towards even greater heights.<br /> <br />Now, let me introduce the outstanding articles featured in Volume 21, no. 2 of the Brazilian Business Review for 2024.<br /> <br />In this issue, we delve into diverse facets of business and management, presenting a collection of insightful articles that reflect the evolution of scholarly discourse in our field. The first article, authored by Saurabh Kumar and Simranjeet Kaur Bagga, explores the intricate relationships between transformational leadership, perceived organizational support, employee engagement, and organizational commitment within the Indian IT sector. The findings unravel the significant positive correlations and shed light on the mediating role of employee engagement. <strong>Link:</strong> https://bit.ly/3BABYDW<br /> <br />Moving forward, a collaborative effort by Mohammad Ahmad Sumadi, Muhammad Safdar Sial, Franco Gandolfi, and Ubaldo Comite investigates the impact of emotional intelligence and Big Five personality traits on leadership success within hospital administration in the Middle East Gulf Region. Their findings provide valuable insights into the interplay between personality, emotional intelligence, and leadership effectiveness. <strong>Link: </strong>https://bit.ly/3wJJqgI<br /> <br />Nohora Del Pilar Bohorquez, Marisleidy Alba Cabañas, and Luis Demetrio Gómez García contribute a compelling article that examines the intricate relationship between legitimacy and financial sustainability among Colombian entrepreneurs during the challenging times of the COVID-19 pandemic. The study highlights the positive influence of family support on both legitimacy and financial sustainability. <strong>Link: </strong>https://bit.ly/46QyUBh<br /><br /> <br />Our journey through this edition also involves a meticulous exploration by José Luiz da Silva, Ana C. Lopes Vieira, and Simone Vasconcelos Silva into the characteristics of digital maturity models. Through a systematic literature review, the authors analyze the approaches used by these models, advocating for flexibility to allow effective organizational assessments in the context of digital transformation. <strong>Link: </strong>https://bit.ly/3O83ZcL<br /><br /> <br />Rubens Mussolin Massa, Tales Andreassi, Raul Beal Partyka, and Jeferson Lana contribute a thought-provoking article that challenges assumptions about opportunity evaluation. Their research explores how variables influencing opportunity assessment by emerging market entrepreneurs may lead to inconsistent illusions, emphasizing the importance of considering overlooked variables in decision-making processes. <strong>Link: </strong>https://bit.ly/3E99tys<br /> <br />Finally, the work by Carlos André Marinho Vieira, Gustavo Correia Xavier, and Wenner Glaucio Lopes Lucena delves into the intriguing relationship between investor sentiment and earnings management. Their findings provide insights into how sentiment influences managerial decisions in meeting earnings benchmarks. <strong>Link: </strong>https://bit.ly/3uSj5g8<br /> <br />I trust that these articles will not only provide you with valuable insights but also contribute to the ongoing dialogue within the academic and business communities. BBR stands as a platform for cutting-edge research, and I am eager to witness the continued growth of our journal.<br /> <br />Wishing you all enriching reading experiences in 2024!<br /> <br />Bruno Félix – Editor-in-Chief, Brazilian Business Review Orcid: 0000-0001-6183-009X</p>2024-03-01T00:00:00+00:00Copyright (c) 2024 Brazilian Business Review