NEGATIVE CORPORATE REPUTATION AND BUSINESS PERFORMANCE

Authors

  • Matheus Tanaques da Silva Souza Bandeira Universidade Federal do Ceará
  • Alan Diógenes Góis Universidade de São Paulo
  • Márcia Martins Mendes De Luca Universidade Federal do Ceará
  • Alessandra Carvalho de Vasconcelos Universidade Federal do Ceará

DOI:

https://doi.org/10.11606/rco.v9i24.88647

Keywords:

Corporate reputation. Business performance.Resource-basedview.

Abstract

This study investigates the relationshipbetween negative corporate reputation and performance at companies listed on the BM&FBovespa. Concerning the construction of negative reputation, civil and labor legal actions written in explanatory notes to financial statements were analyzed, as well as data from the Sistema Nacional de Informações de Defesa do Consumidor, referring to the 2009-2011 three-year period. The Economática® database was used in order to evaluate business performance. The study gathers 207 companies whose data have been submitted to Mulitple Linear Regression. Results showed that the negative corporate reputation has no significant relationship operational performance, however, when compared with the market performance, there was a significant and positive relationship.It has been concluded that corporate reputation proves to be a valuable strategic resource, which confirms the presuppositions of the Resource-Based View, which is a response to social expectations, and is capable of generating superior results and a competitive edge for organizations when it is well managed.

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Author Biographies

  • Matheus Tanaques da Silva Souza Bandeira, Universidade Federal do Ceará

    Bacharel em Ciências Contábeis pela Universidade Federal do Ceará – UFC

  • Alan Diógenes Góis, Universidade de São Paulo

    Bacharel em Ciências Contábeis pela Universidade Federal do Ceará – UFC e Mestrando em Administração e Controladoria pela Universidade Federal do Ceará – UFC

  • Márcia Martins Mendes De Luca, Universidade Federal do Ceará

    Doutora em Controladoria e Contabilidade pela Universidade de São Paulo – USP e Professora da Universidade Federal do Ceará – UFC

  • Alessandra Carvalho de Vasconcelos, Universidade Federal do Ceará
    Doutora em Engenharia de Produção pela UFSC e Profa. do Departamento de Contabilidade e do Programa de Pós-Graduação em Administração e Controladoria da UFC

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Published

2015-09-29

Issue

Vol. 9 No. 24 (2015)

Section

Paper

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How to Cite

Bandeira, M. T. da S. S., Góis, A. D., De Luca, M. M. M., & Vasconcelos, A. C. de. (2015). NEGATIVE CORPORATE REPUTATION AND BUSINESS PERFORMANCE. Revista De Contabilidade E Organizações, 9(24), 71-83. https://doi.org/10.11606/rco.v9i24.88647