巴西的企业声誉:董事会的特点重要吗?

IF 1.3 Q3 BUSINESS
Alan Bandeira Pinheiro, Nágela Bianca do Prado, Gustavo Hermínio Salati Marcondes De Moraes, Wendy Beatriz Witt Haddad Carraro
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引用次数: 0

摘要

本文旨在分析董事会特征对企业声誉的影响。设计/方法/途径在 2016 年至 2020 年期间,对 Refinitiv Eikon 中的 128 家巴西上市公司进行了分析。因变量为企业声誉,自变量为董事会规模、性别多样性、董事会独立性和审计委员会的存在。结果结果提供了董事会成员会影响企业声誉的经验证据。研究结果表明,董事会规模、性别多样性和独立性对巴西公司的企业声誉有积极影响。研究局限/启示本文运用信号理论和资源观(RBV)理论,对董事会成员在塑造公司声誉方面的重要性做出了贡献。实践启示关于实践启示,这项工作为管理者重视董事会的特点提供了补贴,因为这些特点直接反映了公司声誉和竞争优势,从而带来更可持续的业绩。社会意义研究结果突出表明,多元化的董事会能鼓励企业改善员工队伍、人权、与社区的关系以及对制造产品的责任。此外,研究结果证明了新兴背景下的 RBV 理论。同样,信号理论也被证明有助于提高巴西公司的企业声誉。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Corporate reputation in Brazil: do board characteristics matter?

Purpose

This paper aims to analyse the influence of board characteristics on corporate reputation.

Design/methodology/approach

In total, 128 Brazilian publicly traded companies from Refinitiv Eikon were analysed between 2016 and 2020. The dependent variable was corporate reputation, whereas the independent variables were board size, gender diversity, board independence and audit committee presence. Multivariate analysis was used.

Findings

The results presented empirical evidence that board members can impact corporate reputation. Findings showed that board size, gender diversity and independence positively influence Brazilian companies’ corporate reputation. Conversely, an audit committee had no significant impact on corporate reputation.

Research limitations/implications

The paper presents a contribution to the significance of board members in shaping a company's corporate reputation, using the signalling theory and the resource-based view (RBV) theory.

Practical implications

Regarding practical implications, this work provides subsidies for managers to value board characteristics because they directly reflect on corporate reputation and competitive advantage, leading to more sustainable performance.

Social implications

The research findings highlight that a diverse board encourages the organisation to improve its workforce, human rights, relations with the community and responsibility for manufactured products.

Originality/value

The relationship between board characteristics and corporate cooperation is poorly established in the literature. Furthermore, the results prove the RBV theory in an emerging context. Similarly, the signalling theory proved helpful in improving Brazilian firms’ corporate reputation.

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来源期刊
CiteScore
3.30
自引率
5.00%
发文量
22
审稿时长
30 weeks
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