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作者：El Ghoul, Sadok; Guedhami, Omrane; Kim, Yongtae; Yoon, Hyo Jin
作者单位：University of Texas System; University of Texas El Paso; University of South Carolina System; University of South Carolina Columbia; Santa Clara University
摘要：This paper examines how regulations mandating environmental, social, and governance (ESG) disclosure affect corporate tax behavior. Using a difference-in-differences analysis on a sample of firms from 48 countries, we find that ESG disclosure mandates lead to significant reductions in tax avoidance, with stronger effects for mandates that include tax-relevant provisions. We identify increases in ESG information transparency and improvements in firms' ESG performance as channels through which E...
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作者：Aguinis, Herman
作者单位：George Washington University
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作者：Tung, Rosalie L.
作者单位：Simon Fraser University
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作者：Yang, Rui; Wang, Xinran; Yu, Rongjian; Zhan, Crystal
作者单位：Tongji University; City University of New York (CUNY) System; Baruch College (CUNY); Zhejiang Gongshang University; University of South Carolina System; University of South Carolina Columbia
摘要：E-commerce platforms can utilize managed ecosystems to integrate diverse, often globally dispersed participants, including users, sellers, and intermediaries. As key ecosystem participants, search engines play a critical role in channeling user traffic across borders. Through algorithmic matching of user queries with relevant product offerings, search engines enable managed ecosystems to adapt to cross-border demand shifts. Using the Russia-Ukraine conflict as an exogenous shock, we employ a d...
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作者：Allen, Franklin; Barbalau, Adelina; Chavez, Erik; Zeni, Federica
作者单位：Imperial College London; University of Alberta; The World Bank
摘要：Climate change and the associated issue of curbing carbon emissions have risen on the agenda of policymakers worldwide. However, global coordination on matters such as harmonized regulation has been subject to significant political frictions, and the large intergovernmental transfers needed to finance the transition of developing economies have proven hard to raise. Recently, there have been considerable responses to climate change from the private sector, with stakeholders placing more pressu...
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作者：Dutta, Supradeep; Li, Yong; Courtney, Christopher
作者单位：Nevada System of Higher Education (NSHE); University of Nevada Las Vegas; Virginia Polytechnic Institute & State University
摘要：This study develops an attention-based view of cross-border crowdfunding by examining how informational cues in campaign narratives guide backers' attention and funding decisions. Crowdfunding enables global reach but intensifies competition for limited backer attention. Extending the attention-based view from managerial attention in organizational settings to crowd attention on digital platforms, we conceptualize crowd attention as decentralized and stimulus-driven. We identify two key inform...
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作者：Krammer, Sorin M. S.; Jha, Soni
作者单位：University of Southampton; Purdue University System; Indiana University Purdue University Fort Wayne
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作者：Kashyap, Rishiraj; Schotter, Andreas; Satyavageeswaran, Prakash; Rose, Elizabeth L.
作者单位：University of Groningen; Western University (University of Western Ontario); Vienna University of Economics & Business; Indian Institute of Management (IIM System); Indian Institute of Management Udaipur (IIMU); Indian Institute of Management (IIM System); Indian Institute of Management Udaipur (IIMU)
摘要：Why do some multinational enterprises (MNEs) persist with non-equity foreign operating modes despite transaction cost concerns? Building on an inductive multiple case study of nine Indian firms operating across 62 emerging markets, we theorize high involvement-low investment as a distinct foreign entry and operating mode, where MNE managers augment foreign partners' operations-through co-selling, marketing, capability building, and end-user services-without equity-based governance control. Hig...
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作者：Leone, Cristina; Li Destri, Arabella Mocciaro; Picone, Pasquale Massimo
作者单位：University of Palermo
摘要：Drawing on a sociological approach, this paper examines how the subsidiaries of multinational companies (MNCs) translate equality, diversity, and inclusion (EDI) ideas from their headquarters (HQs). International business (IB) studies emphasize the context-sensitive and socially constructed nature of EDI. Through a single case study of an Italian subsidiary translating EDI ideas from its U.S. HQs, we present a power-laden EDI translation process and broaden the extant research by revealing the...
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作者：Minefee, Ishva; Yue, Lori Qingyuan
作者单位：University of Illinois System; University of Illinois Urbana-Champaign; Columbia University
摘要：With multinational corporations (MNCs) increasingly taking public stances on sociopolitical issues such as immigration, LGBTQ+ rights, and racism, it is imperative that international business (IB) research keeps pace with normative societal debates. In this paper, we introduce the concept of corporate sociopolitical activism (SPA) to the IB literature and develop a theory on why MNCs consistently or inconsistently engage in SPA in response to the same issue in their home country and a host cou...
