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Dear readers,
We are pleased to present the first volume (18.1) of this year. In this edition, as usual, BASE brings six more papers, three from Accounting and three from Administration.
Among the Accounting papers, the first is “Does idiosyncratic volatility improve the explanation of the returnable prices?” from Conte and Ceretta investigate whether idiosyncratic volatility may have the capacity to improve the explanation of the returnable prices. The second, “Executive Compensation and Performance of Companies in the Brazilian Capital Market: Evidence of Negative Relationship with Focus on the Interests of the Controlling Shareholder”, by Oliveira e Silva Junior analyzes the relationship between executive compensation and performance in public companies listed on the Brazilian capital market and, the third, “Economic Value Drivers for Brazilian Agricultural Cooperatives”, by Figari, Lima, Gatsios and Magnani, aims to identify the economic value drivers for Brazilian agricultural cooperatives.
In the area of Administration, the fourth article is “Corruption, Modes of Entry and Performance of Subsidiaries of Multinational Companies from Emerging Countries”, by Klaesener, Amal, and Falaster analyzes the effects of corruption on the choice of international entry mode and the performance of emerging MNE subsidiaries operating in other emerging economies. The fifth article, “Green IT and the right portfolio of sustainable projects”, by Oliveira and Rabechini Junior, presents a study on how Green IT criteria are used in the portfolio selection of information technology infrastructure projects. Finally, the sixth and final article, “Moderation of Strategic Alliance in the Relationship between Absorptive Capacity and Innovation”, by Silva, Bertoletti Johann, Tontini, and Amal, analyzes the strategic alliance moderation in the relationship between absorptive capacity and innovation.
We wish you all an excellent reading.
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