It is with mixed feelings that I write this editorial. My term as BBR’s Editor-in-Chief is coming to an end. It has been quite an experience running a journal, and certainly I’ll miss it. I would like to thank the previous editors, especially Bruno Funchal, for the faith deposited in me. I think I was able to live up to their expectations, and I feel happy for having contributed with BBR’s progress.
In these last two years, we have embraced ORCID, Figshare and the APA citation standard. We migrated to a completely new customized site, bringing a much better user experience. We brought new tools to measure alternative metrics of article impact, PlumX and Altmetric. We have become a Scopus-indexed journal, and we have submitted our request to Web of Science, increasing the reach of your research. We made a guideline for reviewers and a review template to provide our referees with a solid base to provide good reviews. We had the honor of adding outstanding associate editors, Felipe Pontes, Juliana Kopp, and Felipe Ramos. We rethought our ahead of prints in order to keep a closer contact with you. We even had a baby, our editorial assistant Patricia’s daughter! All of this would not have been possible without the support and trust from FUCAPE Business School, CNPq, our associate editors, our editorial assistants Patricia and Rubia, our referees, and you, our authors and readers. Thank you!
Our next Editor-in-Chief is going to be Felipe Ramos. Felipe holds a PhD in Accounting and Management from FUCAPE Business School, and is currently an Associate Professor at FUCAPE Business School and a Visiting Scholar at the Indiana University Bloomington. I deeply admire Felipe for his determination, cleverness, character, and high standards. To date he is the only Brazilian, working from a Brazilian institution, to ever publish in the Journal of Accounting and Economics, one of the world’s top 5 journals in accounting & finance. His experience and vision will certainly be indispensable assets for BBR in continuing its mission of internationalization and improvement of research quality. I am sure that I leave BBR in very good hands. Felipe will share with me this year’s remaining ahead of prints and will formally greet you on our next Jan/2020 issue. I’ll keep supporting BBR as co-editor during Felipe’s term.
Last, but not least, we are glad that BBR’s editorial experience has been attracting attention from Brazilian authors and editors. We have participated of an editors’ panel in this year’s Meeting of the National Association of Postgraduation and Research in Administration (EnANPAD 2019) through our associate editor, Emerson Mainardes. Emerson will also represent BBR in another panel that will take place at SemeAD 2019 (Seminars in Administration from the University of São Paulo), and I will participate of a similar panel at AdCont 2019 (National Congress of Administration and Accounting from the Federal University of Rio de Janeiro). We hope to meet you there.
Without further ado, our first two papers are in a special section about sustainability. On the first, Sousa, Alves, Leocádio & Rossato develop a diagnostic tool model capable of measuring the level of involvement of suppliers in a Supply Chain (CS) with the Environmental Management program of a focal firm. The tool is based on the LARG SCM model, the Dynamic Capabilities model, and the Learning to Grow Methodology. It was tested on the supply chain of a company that was included in the ISE (2017) Corporate Sustainability Index and was validated by the surveyed company, providing a useful instrument for both academics and practitioners. http://bit.ly/2ODKhaT
Next, Souza, Flach, Borba & Broietti investigate whether firms engaging in Corporate Social Responsibility (CSR) have any difference in financial reporting quality (FRQ). Although the literature posits that these firms should display different quality – for better or worse – results point that this is not the case. The study furthers our understanding of the determinants of earnings quality and challenges the current theories linking CSR and FRQ. http://bit.ly/2nc6XU1
On the third paper Pauli, Basso, Gobi & Bilhar explore networks of co-authorship, and how they influence postgraduate programs performance. Results show that the density of the links between researchers follows a curvilinear trend of eﬀect on organizational performance; that is, both highly dense and highly dispersed networks positively inﬂuence team performance. The adoption of less dense networks can promote better performance compared with moderately dense networks. However, such a strategy may require more resources because it involves the collaboration of the actors in an organization with their counterparts from other organizations. http://bit.ly/2HhYwO8
Following, Deliberali, Brandão & Bizarrias investigate the extent to which attribute assessments and crowding perception, hedonic and utility value, and satisfaction, interact with economic confidence, and satisfaction to influence performance and repurchase intention. The mediating role of the economic trust between hedonic value and satisfaction was evidenced, proving adjustment of the hedonic value with the decrease of confidence. http://bit.ly/2ke19bl
On the fifth paper, Adaid-Castro, Torres & Nascimento conduct a comparative study on how Brazilians’ and Americans’ values relate to their behavior regarding car purchases. With answers from 461 Americans and 570 Brazilians, the structural model shows similarities between consumers from both countries. However, priorities among the motivational types and types of judgment differ, indicating that cultural influences can alter how the evaluation is processed. http://bit.ly/2mCQ9oP
Closing the issue, Maluf & Asano verify which models for the Value at Risk (VaR), among those that do not consider conditional volatility (Extreme Values Theory and the traditional Historical Simulation), and those that do consider it (GARCH and IGARCH), are adequate for the main index of the Brazilian stock market, the IBOVESPA. The results show that only GARCH family models were adequate. Thus, it is recommended to entities of the National Financial System that keep relevant positions in the Brazilian stock market, the utilization of internal risk models based on conditional volatility, in order to minimize the occurrence of violation clusters. http://bit.ly/2kKecld
We hope you enjoy our selection of papers. Goodbye, and good reading!
Fabio Motoki – Editor-in-Chief - http://orcid.org/0000-0001-7464-3330