Contaduría y Administración

This study examines the multidimensional world of influencer marketing and its significant effect on consumer food choices. It investigates how homophily, perceived value, and credibility impact consumers' views of influencers and, consequently, their dietary preferences. This study used a quantitative technique and included 364 individuals from Dhaka, Bangladesh. A complete survey instrument was used, which included demographic information, homophily, perceived value, credibility, attitudes toward influencers, and willingness to follow influencers. Confirmatory factor analysis (CFA) as well as structural equation modelling (SEM) were employed to decipher the complex correlations between these variables. These findings highlight the significant impact of content created by influential people on consumer eating habits in the modern era of influencer marketing. Consumers’ perceptions of influencers are shaped by homophily, perceived value, and credibility. Importantly, these beliefs have a direct impact on their proclivity to follow influencers, which influences their food choices. From a practical perspective, this study is important for marketing tactics. This highlights the ethical possibilities of influencer marketing to promote healthy eating habits. Influencers who disseminate nutritional information and advocate healthy eating habits can make a big difference in public health. This study is unique in that it is the first to investigate food influencer marketing in a developing nation like Bangladesh.

Corporate governance plays a crucial role in mitigating information asymmetry through financial reporting. However, its application to non-financial reporting remains uncertain, particularly in developing economies. Governments and stakeholders in this field have taken a keen interest in carbon disclosure among non-financial reporting practices due to its direct contribution to mitigating climate change and enhancing firm value. Nevertheless, there remains a dearth of consensus in the existing corpus of literature concerning the influence of board attributes on carbon disclosure. It is particularly valid in markets where the significant presence of family firms could influence governance practices. This paper investigates the existing literature on four board attributes (gender diversity, board independence, board size, and environmental committee) concerning carbon disclosure. We analyzed 140 publicly traded Mexican companies between 2015 and 2020. The findings indicate that all four board attributes positively influence carbon disclosure. Following stakeholder theory, we provide empirical evidence that corporate governance's monitoring and supervising mechanisms improve carbon disclosure, addressing various stakeholders’ interests.

The goal of the study is to analyze the influence of the different aspects on users' usage behavior of Green-tech products. A survey-based questionnaire was created and analyzed by using SmartPLS. The Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB) are integrated into this study. The shift from technology to green technology has been a "jump" in the right direction. This study analyses the effect of several elements on the usage of intended behavior among users. The study found perceived behavioral control as the most significant factor in the adoption of green tech products. This research will help consumers to better understand their behavior and make decisions accordingly. It would be also helpful for businesses to understand the users' intended behavior and makeshift towards green-tech products to increase their output.

Various criticisms of International Accounting Standard 39 have demanded that the IASB develop IFRS 9, which is considered better at recognizing credit losses, by changing the incurred loan loss model to expected credit loss so that credit risk can be calculated at the outset. This research investigates the impact of implementing IFRS 9 on earnings management using financial data of banks listed on the Indonesian stock exchange from 2017 to 2022. Regression analysis is used to assess earnings management using LLP, compare IFRS 9 adoption and assess the role of Big4 auditors and gender diversity. The research results describe that management carries out accrual earnings management using LLP, especially income smoothing. The adoption of IFRS 9 has been proven to improve earnings management because IFRS 9 provides management discretion in recognizing expected credit losses. Furthermore, Big4 audit companies can reduce the potential for earnings management, as with gender diversity, because female directors have higher ethical standards.

This study aims to analyze the moderating effect of analyst coverage on the relationship between executive variable compensation (i.e., profit-sharing and share-based compensation) and earnings management practices in an emerging market. The analyses are based on a sample of Brazilian-listed firms covering the years between 2010 and 2023. We consider the absolute amount of discretionary accruals as a proxy for earnings management. Analyst coverage is measured by the number of analysts who follow the firms, while the executive variable compensation is estimated by hand-collected data related to the percentage of remuneration for both profit-sharing and share-based compensation. The results suggest that only variable compensation incentives for profit-sharing can induce managers to adopt higher levels of earnings management; we find no evidence taking into account share-based compensation. Moreover, our results also reveal that the coverage of financial analysts does not play a role in this relationship, not influencing the effect of variable compensation on earnings management in the Brazilian capital market. The results complement previous literature on earnings quality and executive compensation in emerging markets by disentangling the executive variable compensation in two different incentives (i.e., short-term and long-term incentives) – offering a larger picture of the association between the two constructs.