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This chapter examines the framing of the Black Lives Matter (BLM) Movement in mainstream media. An analytic sample of 4,303 articles collected from the Dow Jones Factiva database reveals variation in depth, breadth, and intensity of BLM coverage in the following newspapers between 2012 and 2016: The St. Louis Post-Dispatch, The New York Times, The Washington Post, The Wall Street Journal, and Al Jazeera English. We review contemporary literature on racial inequality and employ Media Framing and Critical Race Theory to discuss the implications of our findings on public perceptions, future policy formation, and contemporary social protest worldwide.

We examine market response to changes in the annual “Dogs of the Dow” (DOD) portfolio. Specifically, we explore stock prices and trading volumes of the Dow stocks that are newly included into or excluded from the DOD portfolio. Although the historical performance of this popular dividend-driven investment strategy is subject to debate, our study focuses on investigating Harris and Gurel’s (1986) “noninformation-motivated demand shifts” in the sample of DOD additions and deletions. Utilizing standard event study methodology over the period 1996–2016, we find evidence that a Dow stock experiences a significant but temporary increase (decrease) in price when it is newly included into (excluded from) the DOD portfolio. Price reversals occur within one week of the reconstitutions. We also find that trading volumes temporarily increase following both index additions and deletions. The results support the price-pressure hypothesis as the DOD reconstitutions do not generally convey new information.

This study examines the effects of a firm’s corporate social responsibility (CSR) initiative on its employees’ organizational attachment and intent to leave. We propose that employees’ perceived authenticity of their firm’s CSR activity mediates the effects of a firm’s CSR initiative on employees’ attachment to the firm and intent to leave. We also hypothesize that employees understand the authenticity of their firm’s CSR initiative based on internal and external attribution mechanisms. We propose that internal attribution enhances authenticity, while external attribution reduces it.

We surveyed a sample of 450 employees from 38 Korean companies that were included in the 2009 Dow Jones Sustainability Index Korea (DJSI Korea). To test the theoretical model, we employed a linear structural equation modeling which allows the causal estimation of theoretical constructs after taking into account their measurement errors.

As predicted, internal attribution significantly increases employees’ perceptions of their firm’s CSR authenticity, whereas external attribution significantly reduces such perceptions. Employees’ perceptions of authenticity, in turn, increase their affective attachment and decrease their intent to leave. In addition, the effects of the two attribution mechanisms on organizational attachment and intent to leave were mediated by employees’ perceptions on authenticity.

Research on authenticity has been case studies or narrative ones. This is one of the first studies investigating the role of authentic management empirically.

We demonstrate that a firm’s CSR initiative is a double-edged sword. When employees perceive inauthenticity of their firm’s CSR initiative, the CSR initiative could be detrimental to employees’ attachment to the firm. This study calls attention to the importance of authentic management of CSR.

Informational transparency through social network services become the foundational reality to the contemporary management. To maintain competitive edge in this changing world, every stakeholder of a firm including managers, employees, customers, shareholders, government, and communities should collaborate and help each other live the principle of authenticity.

In this chapter, we aim to shed more light on the role of formal institutional distance in firms’ foreign entry mode choices by accounting for the direction of that distance. Specifically, we distinguish between foreign entries where the host country is institutionally less developed than the investing firm’s home country (negative institutional distance) and those where the host country’s institutions are comparatively more developed (positive institutional distance), and explore whether these different types of entries are implemented through different equity-based modes. We take an information economics perspective to develop hypotheses on the effects of positive and negative formal institutional distance on firms’ choices between greenfields and acquisitions, and between full and partial ownership of greenfield and acquired subsidiaries. We test our hypotheses on a sample of 1,070 foreign entries made by 796 emerging market multinationals originating from 14 countries. Controlling for the host country’s formal institutional quality and other factors, we find that negative institutional distance increases the likelihood that a foreign entry takes the form of a greenfield investment rather than an acquisition and that positive institutional distance decreases that likelihood. We also find that negative institutional distance increases the chances that firms choose greenfield joint ventures over wholly owned greenfields and full over partial acquisitions. Finally, we find that positive institutional distance does not affect firms’ ownership stake choices, neither for greenfields nor for acquisitions. Overall, these findings argue for a nuanced, contingency view of the role of formal institutional distance in foreign entry mode choices. To the best of our knowledge, this study is the first to use information economics to construct a holistic picture of firms’ equity-based entry mode choices, taking into account both establishment and ownership modes.

Early paradox research in organization theory contained a remarkable breadth of inspirations from outside disciplines. We wanted to know more about where early scholarship found inspiration to create what has since become paradox theory. To shed light on this, we engaged seminal paradox scholars in conversations: asking about their past experiences drawing from outside disciplines and their views on the future of paradox theory. These conversations surfaced several themes of past and future inspirations: (1) understanding complex phenomena; (2) drawing from related disciplines; (3) combining interdisciplinary insights; and (4) bridging discourses in organization theory. We end the piece with suggestions for future paradox research inspired by these conversations.

This study examines the contingent impact of corporate anti-corruption policies on multinational enterprises’ foreign investment strategy. The authors propose that the differences in foreign investment motives will moderate the assumed deterrent effect of anti-corruption policies. Our analysis of overseas production investments by Japanese firms (2011–2017) supports some of the hypotheses. The authors find that the deterrent effect of anti-corruption policies may be diminished when a new subsidiary has an efficiency-seeking purpose. Conversely, the deterrent effect is more prominent when a new subsidiary has a competence-creating purpose. These results not only contribute to the research on control of corruption in international business, but also have implications for research on corporate self-regulation more generally.

In recent years professional accountancy bodies (e.g., CPA), accreditation institutions (e.g., AACSB) and employers have steadily raised, and continue to raise expectations regarding the need for accounting graduates to demonstrate skills in data analytics. One of the obstacles accounting instructors face in seeking to implement data analytics, however, is that they need access to ample teaching materials. Unfortunately, there are few such resources available for advanced programming languages such as R. While skills in commonly used applications such as Excel are no doubt needed, employers often take these for granted and incremental value is only added if graduates can demonstrate knowledge in using more advanced data analytics tools for decision-making such as coding in programming languages. This, together with the current dearth of resources available to accounting instructors to teach advanced programming languages is what drives motivation for this chapter. Specifically, we develop an intuitive, two-dimensional framework for incorporating R (a widely used open-source analytics tool with a powerful embedded programming language) into the accounting curriculum. Our model uses complexity as an integrating theme. We incorporate complexity into this framework at the dataset level (simple and complex datasets) and at the analytics task level (simple and complex tasks). We demonstrate two-dimensional framework by drawing on authentic simple and complex datasets as well as simple and complex tasks that could readily be incorporated into the accounting curriculum and ultimately add value to businesses. R script programming code are provided for all our illustrations.

We live in an age of unparalleled access to personal data. Technological advances that seem second nature today allow for the mass accumulation of personal information by even the smallest of companies. The same technology also can be used directly by the state to accumulate mass information on its citizens. In the hands of government law enforcement officials, these surveillance advances also can be used to greatly enhance the state’s ability to exercise social control – a circumstance that has both positive and negative connotations. This chapter discusses the increasingly important confluence of privacy rights, surveillance, and social control as seen from a constitutional standpoint.

After years of limiting the expectations of privacy that citizens may have in their day-to-day lives, several recent Supreme Court decisions have attempted to take account of the privacy expectations held by individuals in today’s ever-evolving technological world, and in doing so have limited the ability of law enforcement to engage in surveillance without first obtaining a warrant. Yet more needs to be done. Specifically, the author argues that the law of standing must be updated to permit judicial claims by individuals who challenge the legality and constitutionality of comprehensive surveillance programs.

Contrary to conventional thinking about the purposes and effects of antitrust law enforcement, the personal fortune of John D. Rockefeller, Sr., tripled in the wake of the Supreme Court’s May 1911 order dissolving the Standard Oil trust. This paper summarizes alternative explanations for that unexpected outcome, tests them empirically and finds them deficient. Coupled with new evidence confirming that major events related to Rockefeller’s antitrust encounter did not produce statistically significant abnormal returns for the company’s stockholders, we conclude that the market failed to react to news of the trust’s dismantling because investors expected the government’s remedy to prove ineffective.