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作者：Kanagaretnam, Kiridaran; Kong, Xiangting; Tsang, Albert
作者单位：York University - Canada; Sun Yat Sen University; Hong Kong Polytechnic University
摘要：This study examines whether and how the mandatory adoption of international financial reporting standards (IFRS) affects a firm's cross-delisting decision. Using a comprehensive sample of international cross-delistings, we show that mandatory IFRS adoption in the cross-listing host countries of multinational enterprises (MNEs) increases the delisting propensity of non-IFRS-reporting firms. In contrast, mandatory IFRS adoption in both home and host countries of cross-listing firms decreases the...
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作者：Graafland, Johan; Noorderhaven, Niels
作者单位：Tilburg University; Tilburg University; Tilburg University
摘要：Studies of international differences in firm behavior tend to consider either institutional or cultural factors. Focusing on corporate social responsibility (CSR), we conjecture that not only both institutions and culture need to be taken into account, but also the interaction between these two sets of factors. We theorize that the institutions associated with economic freedom in combination with the cultural trait long-term orientation positively influences CSR practices. Panel data of 5023 c...
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作者：Beugelsdijk, Sjoerd; van Witteloostuijn, Arjen; Meyer, Klaus E.
作者单位：University of Groningen; Vrije Universiteit Amsterdam; Western University (University of Western Ontario)
摘要：Recent debates on transparency and replicability suggest that JIBS needs to update its approach on data access and research transparency (DART). We propose a series of initiatives, knowing well that there is a balance to be struck. There are clear benefits on the one hand, chief among these the potential for learning and knowledge accumulation, and equally manifest challenges on the other: the imperative to respect privacy, confidentiality, and intellectual property rights. Without addressing ...
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作者：Khurshed, Arif; Mohamed, Abdulkadir; Schwienbacher, Armin; Wang, Fan
作者单位：University of Manchester; Alliance Manchester Business School; University of Leeds; SKEMA Business School; Universite Cote d'Azur
摘要：This paper examines the benefits of syndicating with foreign venture capital (VC) firms for domestic VC firms in emerging markets. We find that the VC firms that are domestic to their invested companies and previously syndicated with foreign partners invest proportionately more frequently in riskier ventures. After gaining syndication experience with foreign VC firms, a larger number of their portfolio companies are successfully exited, thereby suggesting improved performance. We hypothesize t...
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作者：Rockstuhl, Thomas; Eisenberger, Robert; Shore, Lynn M.; Kurtessis, James N.; Ford, Michael T.; Buffardi, Louis C.; Mesdaghinia, Salar
作者单位：Nanyang Technological University; University of Houston System; University of Houston; Colorado State University System; Colorado State University Fort Collins; Ghent University; State University of New York (SUNY) System; University at Albany, SUNY; George Mason University; Eastern Michigan University
摘要：The authors meta-analyze relationships of perceived organizational support (POS) with attitudinal and behavioral outcomes in Western (i.e., horizontal-individualistic) and Eastern (i.e., vertical-collectivistic) cultures. The social-exchange perspective suggests that POS effects are stronger in Western cultures because employees are more likely to see the self as independent and understand their relationship with the organization in terms of reciprocity. However, the social-identity perspectiv...
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作者：Ambos, Tina C.; Fuchs, Sebastian H.; Zimmermann, Alexander
作者单位：University of Geneva
摘要：While all multinational organizations face the challenge of managing tensions between local integration and global responsiveness, they are increasingly required to pursue additional, often paradoxical, objectives - such as social and commercial goals. However, we know little about how these tensions at the core of the MNC strategy interact. Based on an inductive qualitative study of four headquarters-subsidiary relationships in a Latin American Multinational Hybrid Organization, we develop a ...
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作者：Berry, Heather
作者单位：George Washington University
摘要：Building on insights from the multimarket competition and knowledge management literatures, this paper explores how multimarket overlap in knowledge activities influences firm decisions to internationalize their home-country generated innovations. I argue that higher multimarket overlap in knowledge activities with industry rivals pushes firms to internationalize and protect their innovations. At the same time, I argue that this strategic response will be attenuated for higher value firm innov...
