BAR - Brazilian Administration Review

Objective: the objective of this study was to analyze the effect of capital structure on the relationship between intangible resources and innovation capability. Methods: the hypotheses were tested using a panel dataset of 487 US companies listed on the S&P index from 2015 to 2022, employing fixed-effects regression models. Results: the results indicate that three intangible resources — accounting intangibility, marketing investments, and market-to-book — positively influence innovation capability. However, the effects of accounting intangibility and market-to-book on innovation capability diminish when firms rely primarily on debt financing, as opposed to equity issuance (i.e., the moderator). Conclusions: the findings highlight that different types of intangible resources contribute to innovation capability and underscore the role of capital structure in shaping management practices aimed at achieving competitive advantages and long-term corporate sustainability.

Objective: examine how corporate governance indicators — Novo Mercado (NM), Novo Mercado Index (IGNM), Corporate Governance Index (IGC), and Tag Along Index (ITAG) — relate to tax litigation among B3-listed firms. Methods: we analyze 3,290 firm-year observations from 254 B3 companies (2009–2023) using OLS, random effects, difference GMM, system GMM, and quantile regressions, with controls for size, business risk, liquidity, leverage, age, profitability, asset structure, and sector litigiousness. Results: governance effects are heterogeneous: NM and IGC are associated with lower tax litigation, consistent with stronger monitoring and compliance, whereas IGNM and ITAG correlate with higher litigation, possibly reflecting greater visibility, complexity, and scrutiny. Quantile estimates show these effects are strongest in the upper tail of the litigation distribution. Conclusions: robust governance can reduce tax disputes, but visibility- and rights-driven mechanisms may increase exposure in complex settings. Firms should pair transparency with proactive tax risk governance to balance compliance, scrutiny, and litigation costs.

Objective: investigate the extent to which women working in the Brazilian political field adhere to the characteristics of the queen bee phenomenon (QBP), specifically analyzing the traits of adherence to a masculinized culture, intragroup comparison, and the maintenance of gender hierarchy. Methods: this is a qualitative study; 40 semi-structured interviews were conducted with women active in the political context. Results: the analysis, using Gioia’s method, confirms the first hypothesis, indicating that women adopt masculinized behaviors influenced by the political context and the pressure exerted by stereotypes. However, the second and third hypotheses were refuted, demonstrating that women do not make comparisons of high commitment and professional sacrifices within groups, and the interviewees do not legitimize gender hierarchy, as they recognize discrimination and defend affirmative action policies. Conclusions: thus, although the political environment is predominantly male and competitive, the results question the occurrence of the QBP. The findings highlight the importance of raising awareness about gender bias as an inhibiting factor of the phenomenon. Furthermore, the study cautiously conducts a comparative analysis between the Brazilian reality and that of other Latin American countries.

Research in operations and supply chain management (OSCM) in emerging economies has gained rigor and international visibility in recent years. This progress reflects increasing integration into global debates and methodological standards. However, much of the literature remains strongly performance-oriented and firm-centric, often overlooking institutional fragility, informality, and power asymmetries that shape OSCM in these contexts. By thinking outside the box, this paper proposes that advancing OSCM research in emerging economies requires a shift in topics, methods, and theoretical lenses. We encourage scholars in developing countries to explore new topics, such as artificial intelligence and Scope 3 emissions, and to utilize innovative methods, including experiments, archival and big secondary data, grounded theory, and ethnography, to capture embedded practices in complex environments. By embracing conceptual ambition and methodological pluralism, OSCM research in emerging economies can move from context-applicative to context-generative contributions, strengthening its relevance to the broader field.

The academic publication landscape in marketing and management has changed greatly in the past decades. In this interview, Professor Adamantios Diamantopoulos reflects on increased competition in top journals, the rise of open-access outlets, higher methodological standards, and more complex editorial structures. Drawing on his experience as an author, reviewer, associate editor, and editor, he discusses changes in peer review, editorial roles, and the challenges of desk rejections and reviewer competence. The discussion also covers artificial intelligence’s impact on authorship, reviewing, and data generation. The interview offers practical insights for scholars navigating a more competitive, complex publication environment.