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Articles 1 - 18 of 18
Full-Text Articles in Business
Rethinking Governance In Management Research: From The Editors, Laszlo Tihanyi, Scott Graffin, Gerard George
Rethinking Governance In Management Research: From The Editors, Laszlo Tihanyi, Scott Graffin, Gerard George
Research Collection Lee Kong Chian School Of Business
In the field of management, the study of governance has primarily dealt with decision-making by boards of directors, chief executives, and senior managers. The corporate governance literature has generated important insights regarding incentive alignment, risk taking, and coordination challenges. Emerging trends, highlighted in this issue, raise new questions regarding managerial roles, organizational contexts, internal and social processes, and changes in governance over time. We encourage management scholars to rethink their approach to governance research by considering stakeholder engagement, the implications of big data, social impact, global dimensions, and comparative analysis of governance. A broadened conceptualization of governance may also deal …
Determinants Of Ethical Climate In The Firm:The Role Of Governance Systems And Environmental Uncertainty, John J. Williams, Alfred E. Seaman
Determinants Of Ethical Climate In The Firm:The Role Of Governance Systems And Environmental Uncertainty, John J. Williams, Alfred E. Seaman
Research Collection School Of Accountancy
Corporate governance mechanisms essentially reside in the control structure/systems of most organizations and provide, theoretically at least, a conduit to support a better organizational ethical climate. This linkage, however, has seldom been portrayed this way in the literature and, correspondingly, there are virtually no empirical studies to offer increased understanding, especially with respect to the professional accountant in practice. Accordingly, this paper empirically assesses the governance mechanisms sanctioned by the International Federation of Accountants (2009) as determinants of an organization’s ethical climate based on evidence from a Canadian sample of CFOs/controllers. The ethics/leadership literature relating to ethical climate provides the …
Substitutes Or Complements? A Configurational Examination Of Corporate Governance Mechanisms, Vilmos Misangyi, Abhijith G. Acharya
Substitutes Or Complements? A Configurational Examination Of Corporate Governance Mechanisms, Vilmos Misangyi, Abhijith G. Acharya
Research Collection Lee Kong Chian School Of Business
We conduct an exploratory qualitative comparative case analysis of the S&P 1500 firms with the aim of elaborating theory on how corporate governance mechanisms work together effectively. To do so, we integrate extant theory and research to specify the bundle of mechanisms that operate to mitigate the agency problem among publicly traded corporations and review what previous research has said about how these mechanisms combine. We then use the fuzzy-set approach to qualitative comparitive analysis (QCA) to explore the combinations of governance mechanisms that exist among the S&P 1500 firms that achieve high (and not-high) profitability. Our findings suggest that …
Bitcoins, Block Chains, And Mining Pools, Singapore Management University
Bitcoins, Block Chains, And Mining Pools, Singapore Management University
Perspectives@SMU
Bitcoins can help facilitate online commerce, but investors – and speculators – should understand how the cryptocurrency works
Organizations With Purpose: From The Editors, Elaine Hollensbe, Charles Wookey, Loughlin Hickey, Gerard George, Vincent Nichols
Organizations With Purpose: From The Editors, Elaine Hollensbe, Charles Wookey, Loughlin Hickey, Gerard George, Vincent Nichols
Research Collection Lee Kong Chian School Of Business
Trust in business is improving from its nadir in 2009, but still remains dishearteningly low. Recent surveys report that only one in four members of the general public trusts business leaders to correct issues, and only one in five trusts them to tell the truth and make ethical and moral decisions. The 2014 Edelman Trust Barometer, a 27-country survey with more than 33,000 respondents, finds that overall trust declined across countries and sectors, with CEOs ranking second lowest at 43% and government officials the lowest at 36% as credible spokespeople to win public trust (Edelman Berland, 2014). This public distrust …
Firm Litigation Risk And The Insurance Value Of Corporate Social Performance, Ping-Sheng Koh, Cuili Qian, Heli Wang
Firm Litigation Risk And The Insurance Value Of Corporate Social Performance, Ping-Sheng Koh, Cuili Qian, Heli Wang
Research Collection Lee Kong Chian School Of Business
This paper advances the risk management perspective that superior social performance enhances firm value by serving as an ex ante valuable insurance mechanism. We posit that good social performance is more valuable as an insurance mechanism for firms with higher litigation risks. Moreover, value generation of corporate social performance (CSP) depends on whether a firm has gained pragmatic legitimacy (i.e., a firm's financial health) and moral legitimacy (i.e., whether or not a firm operates in a socially contested industry) among its stakeholders. We find that the value of CSP as insurance against litigation risk is practically significant, adding 2 to …
Societal Trust And Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Societal Trust And Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Research Collection School Of Accountancy
Using an international sample of firms and a country-level index for societal trust, we study how differences in trust across countries relate to corporate tax avoidance. Consistent with our prediction, we find strong evidence that societal trust is negatively associated with corporate tax avoidance by firms, even after controlling for other determinants such as home country tax system characteristics. We also explore the effects of three country-level institutional characteristics – level of investor protection, disclosure requirement, and tax enforcement – on the relation between societal trust and tax avoidance. We predict and find that the effects of trust on tax …
Corporate Sociability: Analysing Motivations For Collaborative Regulation, Mark Findlay
Corporate Sociability: Analysing Motivations For Collaborative Regulation, Mark Findlay
Research Collection Yong Pung How School Of Law
The article explores the features and charts the principle theorizing of regulatory sociability from collaboration rather than intervention, whatever the interest-based motivation behind transforming crisis, toward orderliness. A key theme is the role played by corporations in facilitating and benefiting from sociability. A particular explanatory focus on the way in which corporate culture can change from predatory jurisdiction shopping to embracing mutuality of interests in the context of environmental sustainability is employed. The article concludes with a discussion of how, as compulsory discipline increases, it may produce compliance but at costs for regulatory sociability. The alternative regulatory paradigm is one …
Manager's Toolbox: Ethics And Values, Ratan Tata, Philip C. Zerrillo
Manager's Toolbox: Ethics And Values, Ratan Tata, Philip C. Zerrillo
Asian Management Insights
Ratan Tata zeros in on ethics and values as part of the science of management, and India's current economic journey, in this interview with Philip Zerrillo.
Protecting Minority Shareowners’ Interests, Singapore Management University
Protecting Minority Shareowners’ Interests, Singapore Management University
Perspectives@SMU
Understand what rights you are giving away when approving a general mandate request.
A Matter Of Trust, Singapore Management University
A Matter Of Trust, Singapore Management University
Perspectives@SMU
Business is trusted more than government, but both need the other to become more trustworthy.
Ethical Culture Starts At The Top, Singapore Management University
Ethical Culture Starts At The Top, Singapore Management University
Perspectives@SMU
In a world where people have little faith in businesses and executives, getting the C-suite to build a credible value system is critical
Ethical Business Is Not A Pipe Dream In Emerging Markets, Singapore Management University
Ethical Business Is Not A Pipe Dream In Emerging Markets, Singapore Management University
Perspectives@SMU
One top executive in India believes, and has proven, that business can be done the right way even in a country plagued by graft.
Leading With Character, Singapore Management University
Leading With Character, Singapore Management University
Perspectives@SMU
Procter & Gamble’s former CEO speaks about taking responsibility and acting quickly to succeed.
Active Cds Trading And Managers’ Voluntary Disclosure, Jae Bum Kim, Pervin K. Shroff, Dushyantk Umar Vyas, Regina Wittenber
Active Cds Trading And Managers’ Voluntary Disclosure, Jae Bum Kim, Pervin K. Shroff, Dushyantk Umar Vyas, Regina Wittenber
Research Collection School Of Accountancy
No abstract provided.
Reverse Mortgages Can Help Fund Retirement, Singapore Management University
Reverse Mortgages Can Help Fund Retirement, Singapore Management University
Perspectives@SMU
But a well-designed contract and the education of retirees are important if they are to reap the benefits.
Transforming The Chinese Economy, Singapore Management University
Transforming The Chinese Economy, Singapore Management University
Perspectives@SMU
Can China really grow by eight percent every year until 2033?
Does Corporate Governance Make Financial Reports Better, Or Just Better For Equity Investors?, Dan Segal, Benjamin Segal, Shai Levi
Does Corporate Governance Make Financial Reports Better, Or Just Better For Equity Investors?, Dan Segal, Benjamin Segal, Shai Levi
Research Collection School Of Accountancy
Financial reports should provide useful information to both shareholders and creditors, according to U.S. accounting principles. However, directors of corporations have fiduciary duties only toward equity holders, and those fiduciary duties normally do not extend to the interests of creditors. We examine whether this slant in corporate governance biases financial reports in favor of equity investors, and in particular leads to a downward bias in reported debt that can hurt creditors. We focus on firms’ decision to issue structured debt securities that are classified as equity in financial reports and can circumvent debt covenants. We find that when the local …