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Book part
Publication date: 18 November 2014

James A. Chyz and Scott D. White

This paper takes a unique approach to provide additional insight into the agency view of tax avoidance. We directly investigate the association between the presence of agency…

Abstract

This paper takes a unique approach to provide additional insight into the agency view of tax avoidance. We directly investigate the association between the presence of agency conflicts and corporate tax avoidance. Using a measure of CEO centrality, developed by Bebchuk, Cremers, and Peyer (2011), we identify settings in which agency conflicts are likely to be high. In contrast to prior literature, our primary tests do not rely on the inferences of market participants regarding tax avoidance. We find that CEO centrality is positively and significantly associated with tax avoidance. Additionally, we analyze the mediating role of monitoring by institutional investors in our setting. We find that the relation between tax avoidance and the existence of agency conflicts is strongest for firms with low levels of CEO monitoring. We also add to prior literature by investigating the implications of our setting on future accounting performance and future firm value.

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Advances in Taxation
Type: Book
ISBN: 978-1-78441-120-6

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Book part
Publication date: 19 June 2019

Muhammad Mohsin Hakeem and Ken-ichi Suzuki

The trade agreements among major trading countries can open new prospects of development and growth for global economy. The policy changes by a major trading country can alter the…

Abstract

The trade agreements among major trading countries can open new prospects of development and growth for global economy. The policy changes by a major trading country can alter the global trade and connection patterns. The trade agreement known as Trans-Pacific Partnership (TPP) was between 12 “Pacific-rim” countries signed earlier in 2016 indicates an upcoming and major policy change for global economy (presidential memorandum to withdraw the United States from TPP was signed in January 2017). The agreement would influence the issues related to “economic growth, employment, innovation, productivity, and competitiveness” of every partner and linked economy. This study illustrates how Asia Pacific’s major countries are interlinked with each other, the important sectors and the strength of connections. The level of interconnectedness might have been transformed within regional trade network because of varying global economic patterns and demand trends. The study focuses on the aspects related to agreement and reduction in tariffs that may change the global trading scenarios and appropriate position for region’s prominent and developing economies after implementation of the agreement.

Book part
Publication date: 19 August 2021

Kristin L. Cullen-Lester, Caitlin M. Porter, Hayley M. Trainer, Pol Solanelles and Dorothy R. Carter

The field of Human Resource Management (HRM) has long recognized the importance of interpersonal influence for employee and organizational effectiveness. HRM research and practice…

Abstract

The field of Human Resource Management (HRM) has long recognized the importance of interpersonal influence for employee and organizational effectiveness. HRM research and practice have focused primarily on individuals’ characteristics and behaviors as a means to understand “who” is influential in organizations, with substantially less attention paid to social networks. To reinvigorate a focus on network structures to explain interpersonal influence, the authors present a comprehensive account of how network structures enable and constrain influence within organizations. The authors begin by describing how power and status, two key determinants of individual influence in organizations, operate through different mechanisms, and delineate a range of network positions that yield power, reflect status, and/or capture realized influence. Then, the authors extend initial structural views of influence beyond the positions of individuals to consider how network structures within and between groups – capturing group social capital and/or shared leadership – enable and constrain groups’ ability to influence group members, other groups, and the broader organizational system. The authors also discuss how HRM may leverage these insights to facilitate interpersonal influence in ways that support individual, group, and organizational effectiveness.

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Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-80117-430-5

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Book part
Publication date: 5 February 2016

Mikaila Mariel Lemonik Arthur

This research paper aims to better understand the network structure of higher education in North America. It draws on a relationally networked dataset of 1,292 degree-granting…

Abstract

This research paper aims to better understand the network structure of higher education in North America. It draws on a relationally networked dataset of 1,292 degree-granting colleges and universities in North America to develop a modularity class approach to categorizing colleges and universities based on their own self-defined peer networks and assesses the utility of the modularity class approach as well as several measures of network centrality for predicting offerings of new curricular fields. Results show that not all measures of network centrality equally predict organizational change outcomes, with hub/authority position being most important. Additionally, results show that an empirically derived modularity class approach to categorizing organizations has important strengths in relation to more typical approaches based on prestige or perceived organizational characteristics. The approaches detailed in this paper will be useful for future analysts seeking to explain the spread of innovations and behavior across the higher education institutional field, as well as those seeking to understand clustering and organizational divergence.

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The University Under Pressure
Type: Book
ISBN: 978-1-78560-831-5

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Book part
Publication date: 25 July 2008

Ravi Madhavan, Turanay Caner, John Prescott and Balaji Koka

In the network strategy view, relative competitive advantage stems not merely from opportunity structures embedded in networks but also from the distribution of ability and…

Abstract

In the network strategy view, relative competitive advantage stems not merely from opportunity structures embedded in networks but also from the distribution of ability and motivation among firms. Thus, there is a need to “bring the firm back in” to the network strategy narrative. We demonstrate that a mixed-methods design, blending large-sample data with micro-data on specific firms and their networks, can increase our understanding of the interplay of network structure and actor mechanisms, thus bridging the chasm between theory and practice in network strategy. We believe this is a critical step toward the “strategic design of networks.”

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Network Strategy
Type: Book
ISBN: 978-0-7623-1442-3

Book part
Publication date: 17 August 2016

Jennifer Kurkoski

People centrally located within networks enjoy a variety of benefits. Why some people achieve such advantage while others do not is not well understood. Using a novel dataset that…

Abstract

People centrally located within networks enjoy a variety of benefits. Why some people achieve such advantage while others do not is not well understood. Using a novel dataset that maps the workflow network among software engineers at a Fortune 500 technology company, I trace the evolution of the position of 804 new entrants to the firm over a period of three years. Findings paint a consistent picture as to the determinants of position in this network: one’s team and one’s job at time of entry, rather than intellectual or social endowment, play the strongest roles in determining one’s subsequent centrality and autonomy.

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The Structuring of Work in Organizations
Type: Book
ISBN: 978-1-78635-436-5

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Book part
Publication date: 4 March 2021

Bruno Barreto de Góes, Masaaki Kotabe and José Mauricio Galli Geleilate

This study examines the diffusion process of corporate sustainability (CS) in the global automotive industry. It discusses the different roles played by the automakers, as the…

Abstract

This study examines the diffusion process of corporate sustainability (CS) in the global automotive industry. It discusses the different roles played by the automakers, as the industry’s focal firms, in diffusing CS strategies throughout their respective supply networks. Studies have explained this phenomenon as being the result of the higher levels of stakeholder exposure faced by focal firms, which generate higher levels of supplier sustainability risk. In this context, the authors examine the effects of three network-related firm characteristics – resource dominance, resource substitutability, and network centrality – in determining the effectiveness of a firm in diffusing CS in its network. For that purpose, we present a theoretical framework from which we derive a set of hypotheses and test them on a sample of the global automotive supply network containing 10,726 firms linked by 45,044 inter-firm relationships. The results lend significant support to the argument that these network-related firm attributes are crucial mechanisms to the process of diffusion of CS strategies in a supply network, thus contributing to extant literatures in strategic management, international business, and sustainable supply chain management.

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The Multiple Dimensions of Institutional Complexity in International Business Research
Type: Book
ISBN: 978-1-80043-245-1

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Book part
Publication date: 25 January 2023

Filipa Brandão, Zélia Breda and Carlos Costa

The application of network theory and social network analysis (SNA) to tourism and hospitality is recent. Nonetheless, several authors have been applying the method contributing…

Abstract

The application of network theory and social network analysis (SNA) to tourism and hospitality is recent. Nonetheless, several authors have been applying the method contributing to regional planning, local-level tourism networks, tourism policy and governance, innovation, entrepreneurship, knowledge transfer, and learning. This chapter aims to characterize the use of SNA in tourism and hospitality research. Specifically, it intends to: (i) present the framework of SNA in a methodological perspective; (ii) perform a bibliometric analysis of SNA use in tourism and hospitality research; (iii) systematize the dimensions and metrics that researchers can use to apply SNA, namely the relevance for tourism; and (iv) present a case study analyzing tourism innovation networks. This chapter brings important contributions to tourism and hospitality research and practice, by focusing on the theoretical framework and practical application of SNA, providing relevant conceptual and practical knowledge that will empower researchers to use this method in tourism and hospitality studies.

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Cutting Edge Research Methods in Hospitality and Tourism
Type: Book
ISBN: 978-1-80455-064-9

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Book part
Publication date: 24 May 2007

Frederic Carluer

“It should also be noted that the objective of convergence and equal distribution, including across under-performing areas, can hinder efforts to generate growth. Contrariwise

Abstract

“It should also be noted that the objective of convergence and equal distribution, including across under-performing areas, can hinder efforts to generate growth. Contrariwise, the objective of competitiveness can exacerbate regional and social inequalities, by targeting efforts on zones of excellence where projects achieve greater returns (dynamic major cities, higher levels of general education, the most advanced projects, infrastructures with the heaviest traffic, and so on). If cohesion policy and the Lisbon Strategy come into conflict, it must be borne in mind that the former, for the moment, is founded on a rather more solid legal foundation than the latter” European Commission (2005, p. 9)Adaptation of Cohesion Policy to the Enlarged Europe and the Lisbon and Gothenburg Objectives.

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Managing Conflict in Economic Convergence of Regions in Greater Europe
Type: Book
ISBN: 978-1-84950-451-5

Book part
Publication date: 27 September 2021

Aditya Gupta and Alok Saboo

The sharp increase in interest in social networks among marketing scholars and practitioners has coincided with the rapid proliferation of social networks among broader…

Abstract

The sharp increase in interest in social networks among marketing scholars and practitioners has coincided with the rapid proliferation of social networks among broader populations. Considering the substantial body of research that has emerged, it is an opportune time to reflect on the state of social network research (SNR) in marketing. Therefore, this chapter reviews recent marketing research, organized according to substantive areas of interest, followed by a discussion of critical dimensions of SNR for researchers, including network actor characteristics, modes, boundaries, impacts, and mechanisms, as well as the relevant level of analysis. By documenting how SNR can inform marketing decisions and influence marketing outcomes, this study also establishes recommendations for research to advance the state of SNR in marketing. A 2 × 2 classification schema reveals four categories that might guide scholars' choices of research designs, theories, constructs, and measures for SNR.

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Marketing Accountability for Marketing and Non-marketing Outcomes
Type: Book
ISBN: 978-1-83867-563-9

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