IOSR-JBM   Volume-27 ~ Issue-9 ~ September 2025

Abstract: Background: The COVID-19 pandemic led Brazil to declare a State of Emergency in February 2020, which was only lifted in April 2022 with the progress of the vaccination campaign. The health crisis triggered a deep global economic recession, impacting financial markets — the Ibovespa, for instance, recorded a sharp drop at the beginning of the pandemic. In this context, questions arose regarding corporate behavior, particularly the influence of company sectors and characteristics on return volatility, debt strategies, investment decisions, and value preservation. This study aims to compare the corporate behavior of technology companies with that of traditional sector companies during the crisis, focusing on the analysis of their investment decisions......

Key Word: Investment Behavior; Technology Sector; COVID-19 Pandemic.

[1]. Chain, D. R.; Januzzi, F. V.; Bouzan, P. M. A. Analysis Of The Effects Of Covid-19 On The Share Price Of Different Sectors Of The Brazilian Market. Revista Evidenciação Contábil & Finanças, João Pessoa, 2022;10(2):22-41
[2]. Brasil, Bolsa, Balcão. Relatório Anua2. São Paulo: B3, 2022. Disponível Em: Https://Www.B3.Com.Br. Acesso Em: Maio, 2025.
[3]. Campello, M.; Graham, J. R. Do Stock Prices Influence Corporate Decisions? Evidence From The Technology Bubble. Journal Of Financial Economics, 2013;107(1):89–110.. Disponível Em: Disponível Em: <Http://Dx.Doi.Org/10.1016/J.Jfineco.2012.08.002>. Acesso Em: Maio, 2025.
[4]. Fazzari, S., Hubbard, R.G., Petersen, B. Financing Constraints And Corporate Investment. Brookings Pap. Econ. 1988:. Act. 1:141–195 .
[5]. Berk, J.; De Marzo, P. Finanças Empresariais. 2008. Disponível Em: Https://Integrada.Minhabiblioteca.Com.Br/Reader/Books/9788577804214/Pageid/1.

Abstract: This study explores the critical role of succession management in ensuring business continuity. Succession management is increasingly recognized as a strategic necessity for organizations facing leadership transitions caused by retirements, resignations, or unforeseen crises. Using a structured questionnaire distributed to 120 professionals across diverse industries, the research investigates organizational practices, perceptions, and barriers in succession planning. The findings reveal that while 65% of organizations have formal succession policies, confidence in seamless leadership transitions remains moderate......

Keywords: Succession Management, Business Continuity, Leadership Development, Talent Pipeline, Knowledge Transfer, Strategic HRM, Organizational Resilience, Employee Retention, Risk Management, Corporate Governance.

[1]. Deloitte (2021). Global Human Capital Trends.
[2]. Groves, K. (2017). Integrating Leadership Development And Succession Planning Best Practices.
[3]. Mckinsey & Company (2020). Leadership Transitions And Business Continuity.
[4]. Pwc (2022). Ceo Success Study.
[5]. Rothwell, W. (2020). Effective Succession Planning.

Abstract: Este artigo analisa o impacto da liderança transformacional e das estratégias de vendas inclusivas na transformação social de indivíduos em situação de vulnerabilidade econômica em países da América Latina. A partir da atuação prática no Brasil, Peru, Colômbia e México, apresenta-se um estudo empírico sobre como a formação de equipes de vendas estruturadas, aliada a uma liderança humanizada e orientada para o desenvolvimento pessoal, promove a elevação de renda e a inclusão socioeconômica. Com base em dados coletados ao longo de mais de uma década de atuação com milhares de indivíduos.......

Keywords: liderança transformacional; vendas de impacto; inclusão socioeconômica; base da pirâmide; América Latina; desenvolvimento humano; autoeficácia; métodos mistos; interculturalidade; mobilidade social.

[1]. Burns JM. Leadership. New York: Harper & Row; 1978.
[2]. Bass BM, Avolio BJ, Editors. Improving Organizational Effectiveness Through Transformational Leadership. Thousand Oaks: Sage; 1994.
[3]. Avolio BJ, Bass BM. Individual Consideration Viewed At Multiple Levels Of Analysis. Leadersh Q. 1995;6(2):199–218.
[4]. Judge TA, Piccolo RF. Transformational And Transactional Leadership: A Meta-Analytic Test Of Their Relative Validity. J Appl Psychol. 2004;89(5):755–68.
[5]. Wang G, Oh I-S, Courtright SH, Colbert AE. Transformational Leadership And Performance Across Criteria And Levels: A Meta-Analytic Review. Pers Psychol. 2011;64(1):89–136.

Abstract: The study explored the impact of consumer inclination and contentment on purchase intention of herbal products, with a mediating effect of perceived value. It seeks to answer the demand for efficient marketing plans and product development by offering insights into consumer behaviour in the expanding herbal product sector. The study is carried out with 517 consumers using herbal products in Thiruchirappalli district, Tamil Nadu. One-Way ANOVA and post-hoc testing are used to evaluate the socioeconomic effects, whereas structural equation modelling is used to investigate the relationships between variables......

Keywords: Herbal Products, Inclination, Contentment, Purchase Intention, Perceived Value, Social Influence.

[1]. Ahmad, I., Sharma, S., Chaurasia, D. K. And Shukla, Dr. T. P. (2023). Quality Control And Evaluation Of Herbal Product. International Journal For Research In Applied Science And Engineering Technology, 11(1). Https://Doi.Org/10.22214/Ijraset.2023.48683
[2]. Ahmad, S. N. B., Omar, A. B. And Rose, R. Bin. (2015). Influence Of Personal Values On Generation Z’s Purchase Intention For Natural Beauty Products. Book Of Abstracts Advances In Global Business Research, 12(1).
[3]. Anthoons, B., Karamichali, I., Schrøder-Nielsen, A., Drouzas, A. D., De Boer, H. And Madesis, P. (2021). Metabarcoding Reveals Low Fidelity And Presence Of Toxic Species In Short Chain-Of-Commercialization Of Herbal Products. Journal Of Food Composition And Analysis, 97. Https://Doi.Org/10.1016/J.Jfca.2020.103767
[4]. Astrini, N., Bakti, I. G. M. Y., Rakhmawati, T., Sumaedi, S. And Yarmen, M. (2021). A Repurchase Intention Model Of Indonesian Herbal Tea Consumers: Integrating Perceived Enjoyment And Health Belief. British Food Journal, 124(1). Https://Doi.Org/10.1108/BFJ-02-2021-0189
[5]. Chandrasiri, K. And Wijesekara, N. M. (2019). Identifying The Factors Affecting The Consumer’s Purchase Tendency Towards Herbal Cosmetics: A Research Based On Minuwangoda Divisional Secretariat. 8th International Economic Research Conference Of Sri Lanka Forum Of University Economists, December.

Abstract: This study investigated impact of users-auditor misunderstanding of auditors’ roles on audit expectation gap and liability and means to mitigate auditors’ liability. The study applied survey design, conflict role theory and regression analysis to analyse data obtained from 120 relevant stakeholders. Regression results proves that disclosure of early warning of insolvency and going concern status have positive and significant impact on audit expectation gap. Misunderstood responsibilities for fraud detection, clean and qualified audit reports affect audit expectation gap negatively, but only qualified report is significant.......

Keywords: Audit expectation gap, auditing profession, auditor’s liability, public confidence.

[1]. Admati, A. R. (2017). A Skeptical View Of Financialized Corporate Governance. Journal Of Economic Perspectives, 31(3), 131–150. Https://Doi.Org/10.1257/Jep.31.3.131
[2]. Akther, T., & Xu, F. (2020). Existence Of The Audit Expectation Gap And Its Impact On Stakeholders’ Confidence: The Moderating Role Of The Financial Reporting Council. International Journal Of Financial Studies, 8(1), 4. Https://Doi.Org/10.3390/Ijfs8010004
[3]. Alleyne, P. A., & Devonish, D. (2006). Perceptions Of Auditor Independence In Barbados. Managerial Auditing Journal, 21(6), 621–635. Https://Doi.Org/10.1108/02686900610674898
[4]. Appah, E. (2011). Non-Audit Services And The Impairment Of Auditor’s Independence: A Further Examination. Pakistan Journal Of Social Sciences, 8(2), 100–107.
[5]. Best, P. J., Buckby, S., & Tan, C. (2001). Evidence Of The Audit Expectation Gap In Singapore. Managerial Auditing Journal, 16(3), 134–144. Https://Doi.Org/10.1108/02686900110385684

Abstract: This study focused on green manufacturing practices and product quality in the beverage industry in Southwest Nigeria. The specific objectives of the study were to assess the extent to which green purchasing influences product reliability; examine the extent to which green technology affects product performance; and determine the extent to which green recycling affects product durability. The study employed a survey research design, targeting manufacturing firms located in Ogun, Lagos, Osun, Oyo, Ondo, and Ekiti States.......

Keywords: Green Purchasing, Product Reliability, Green Technology, Product Performance, Green Recycling, Product Durability.

[1]. Abanyam, F. E., & Uwameiye, R. (2019). Green Business Best Practices For Enterprise Sustainability In South-South, Nigeria. International Journal Of Business Marketing And Management (IJBMM), 4(3), 17-25. Retrieved From Www.Ijbmm.Com
[2]. Abdul-Rashid, S. H., Sakundarini, N., Raja Ghazilla, R. A., & Thurasamy, R. (2017). The Impact Of Sustainable Manufacturing Practices On Sustainability Performance: Empirical Evidence From Malaysia. International Journal Of Operations & Production Management, 37(2), 182-204. Https://Doi.Org/10.1108/IJOPM-04-2015-0223[3].
Abu-Seman, N. A., Govindan, K., Mardani, A., Zakuan, N., Mat Saman, M. Z., Hooker, R. E., & Ozkul, S. (2019). The Mediating Effect Of Green Innovation On The Relationship Between Green Supply Chain Management And Environmental Performance. Journal Of Cleaner Production, 229, 115-127. Https://Doi.Org/10.1016/J.Jclepro.2019.03.211
[4].
Acquah, I. S. K., Essel, D., Baah, C., Agyabeng-Mensah, Y., & Afum, E. (2021). Investigating The Efficacy Of Isomorphic Pressures On The Adoption Of Green Manufacturing Practices And Its Influence On Organizational Legitimacy And Financial Performance. Journal Of Manufacturing Technology Management, 32(7), 1399-1420. Https://Doi.Org/10.1108/JMTM-10-2020-0404
[5].
Al-Adamat, A., Al-Gasawneh, J., & Al-Adamat, O. (2020). The Impact Of Moral Intelligence On Green Purchase Intention. Management Science Letters, 10(9), 2063-2070. Https://Doi.Org/10.5267/J.Msl.2020.2.005

Abstract: Este artigo tem como objeto de estudo o papel da inteligência artificial (IA) na transformação dos modelos de negócios empreendedores, investigando de que maneira essa tecnologia impacta, desafia e abre oportunidades em contextos digitais e globalizados. O objetivo geral é analisar a influência da IA sobre a criação, entrega e captura de valor, enquanto os objetivos específicos buscam identificar impactos concretos em processos de inovação, discutir os desafios éticos e de governança associados à sua utilização e mapear as oportunidades estratégicas emergentes para empreendedores.......

Keywords: Inteligência artificial; empreendedorismo; modelo de negócios; inovação; governança; transformação digital.

[1]. CASTELLS, Manuel. A Sociedade Em Rede. 2. Ed. São Paulo: Paz E Terra, 2020.
[2]. CORTÊS, Osvaldo. Inteligência Artificial E Direito: Impactos E Desafios. São Paulo: Saraiva, 2021.
[3]. DAVENPORT, Thomas H.; KIRBY, Julia. Humanos + Máquinas: Reimaginando O Trabalho Na Era Da IA. Rio De Janeiro: Alta Books, 2020.
[4]. PRADO, Alexandre. Inteligência Artificial: Estratégia E Gestão De Negócios. Rio De Janeiro: LTC, 2022.
[5]. REIS, Leandro Jesus; MATTOS, Gustavo. Jornada Da Transformação Digital. São Paulo: DVS Editora, 2020.