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Navigating contract renegotiations with sustainability at the helm: Societal benefits and transaction costs
(2024) Domingos, Fernando Deodato; Heinrich, Carolyn J.; Saussier, Stéphane; Shiva, Mehdi
Public procurement and cross-sector collaborations in national economies offer the opportunity for advances in sustainability practices, including through sustainability-related renegotiations during the execution of public contracts. Using rich, granular data from contract modification notices made publicly available by the European Union (EU) tenders electronic daily (TED), we investigate whether sustainability-related renegotiations, apart from generating positive environmental externalities, also limit ex-post transaction costs associated with contract renegotiations. Transaction costs are assessed in our study by the sentiment of renegotiations (negative or conflictual) and potential red flags associated with overly costly adjustments. Our findings suggest that regardless of whether contracts were initially focused on sustainable issues or not, sustainability-related renegotiations could have the dual benefit of a priori reducing environmental externalities while further limiting ex-post transaction costs associated with contract execution. More generally, contract modifications (renegotiations) may be under-utilised in public procurement contracts given their possible ‘double dividends’.
Síntese de evidências sobre saúde no município de São Paulo
(2024) Saldiva, Paulo H. Nascimento; Barrozo, Lígia Vizeu; Minto, Catia Martinez; Moraes, Sara Lopes de; André, Paulo Afonso de
The credibility of finance committees and information usage: trustworthy to whom?
(2022) Domingos, Fernando Deodato; Aquino, André Carlos Busanelli de; Lima, Diana Vaz de
Analysing municipal councils in Brazil, this article contributes to the understanding of how politiciansuse accounting information in terms of the dynamics of collective political decisions. Depending ontheir political position, the authors investigated whether councillors seek accounting information tocope with varied objectives rather than a unified decision-making process. A survey of local financecommittee members showed that information source credibility is a sensitive construct with multiplemeanings influenced by the political environment. This article adds to prior literature on the demandand supply sides of information
Fintechs y bancos digitales en Brasil: desigualdades de género
(2022) Abras, Ana; Rocha, Bruno de Paula; CAMILA DE FREITAS SOUZA CAMPOS; Caluz, Antonio Daniel
El estudio analiza la brecha salarial de género en las instituciones financieras de Brasil utilizando información del BCB y datos sobre empresas y trabajadores de 2015 a 2018. Los datos indican que en comparación con los bancos comerciales privados y públicos, las fintechs y los bancos digitales muestran una mayor brecha salarial de género. Sin embargo, es menor en las fintechs cuando hay más mujeres en cargos gerenciales, mientras que este no es el caso en los bancos privados. Los bancos tradicionales tienen una estructura organizativa más rígida, donde únicamente la presencia de mujeres en la gestión ya no es (empíricamente) eficiente para reducir la brecha salarial de género. En las fintechs, al apoyarse en estructuras organizativas más flexibles/horizontales, la presencia de mujeres en cargos gerenciales tiene una influencia más significativa en la reducción de brechas de género presentes en su organización.