Business Commons^™

Yung Kee: A Roast Goose Chase, Singapore Management University

Perspectives@SMU

How a Hong Kong culinary landmark emerged stronger following a bitter family feud over succession disputes

The Effects Of Csr Reputation And Csr Crisis Response Strategy On Investor Judgments, Clarence Goh

Research Collection School Of Accountancy

I use a controlled experiment to examine, in the context of CSR crises, whether investors’ investment judgments are influenced by a firm’s CSR reputation and CSR crisis response strategy. I find that for good CSR reputation firms, the use of a rebuild or deny crisis response strategy does not lead to improvements in investment judgments. However, for bad CSR reputation firms, the use of a deny response strategy leads to improvements in investment judgments while the use of a rebuild strategy does not.

Accounting Scandals And Implications For Directors: Lessons From Enron, Pearl Hock-Neo Tan, Gillian Yeo

Research Collection School Of Accountancy

We analyze the Enron case to identify the risk factors that potentially led to its collapse and specific issues relating to its aggressive accounting and high-light the lessons for independent directors. In Enron, the interactions between external stimuli, strategies, corporate culture, and risk exposures possibly created an explosive situation that eventually led to its demise. Much of the post-Enron reforms have been directed towards regulating the roles and responsibilities of executive directors and auditors. However, the role of independent directors has received relatively lesser attention. Independent directors should analyze the risks of their companies and understand the pressures that arise …

Gender Equality And Women Empowerment For Sustainable Development: The Challenge Of Unpaid Work, Jessica Jaye Ranieses

Center for Business Research and Development

This article focuses on women – a sector that has been disproportionately affected by the COVID-19 pandemic due to unpaid care work. Unpaid work refers to “all unpaid services provided within a household for its members, including care of persons and housework” (Elson, 2000, as cited by Xue & McMunn, 2021) and a phenomenon that women had already been bearing significantly even prior to the pandemic. With the COVID-19 pandemic where work has shifted remotely, women have now performed multiple roles more than ever. According to the United Nations (2020), among 38 nations, the amount of time spent by women …

Bus 201: Legal Environment For Business Oer Curation, Erica L. Schiller, Matt Ruen

Curated OER Collections

This OER curation is an annotated bibliography of prospective OER for the GVSU course BUS 201: Legal Environment for Business.

Balancing Mission And Margins: What Makes Healthy Community Food Stores Successful, Sara John, Megan R. Winkler, Ravneet Kuar, Julia Deangelo, Alex B. Hill, Samantha M. Sundermeir, Uriyoán Colón-Ramos, Lucia A. Leone, Rachael D. Dombrowski, Emma C. Lewis, Joel Gittelsohn

Urban Studies and Planning Faculty Research Publications

Mission-driven, independently-owned community food stores have been identified as a potential solution to improve access to healthy foods, yet to date there is limited information on what factors contribute to these stores’ success and failure. Using a multiple case study approach, this study examined what makes a healthy community food store successful and identified strategies for success in seven community stores in urban areas across the United States. We used Stake’s multiple case study analysis approach to identify the following key aims that contributed to community store success across all cases: (1) making healthy food available, (2) offering healthy foods …

Forms Of Community Engagement In Neighborhood Food Retail: Healthy Community Stores Case Study Project, Ravneet Kuar, Megan R. Winkler, Sara John, Julia Deangelo, Rachael D. Dombrowski, Ashley Hickson, Samantha M. Sundermeir, Christina Kasprzak, Bree Bode, Alex B. Hill, Emma C. Lewis, Uriyoán Colón-Ramos, Jake Munch, Lillian L. Witting, Angela Odoms-Young, Joel Gittelsohn, Lucia A. Leone

Urban Studies and Planning Faculty Research Publications

Community engagement is well established as a key to improving public health. Prior food environment research has largely studied community engagement as an intervention component, leaving much unknown about how food retailers may already engage in this work. The purpose of this study was to explore the community engagement activities employed by neighborhood food retailers located in lower-income communities with explicit health missions to understand the ways stores involve and work with their communities. A multiple case study methodology was utilized among seven retailers in urban U.S. settings, which collected multiple sources of data at each retailer, including in-depth interviews, …

Is Corporate Law Nonpartisan?, Ofer Eldar, Gabriel V. Rauterberg

Articles

Only rarely does the United States Supreme Court hear a case with fundamental implications for corporate law. In Carney v. Adams, however, the Supreme Court had the opportunity to address whether the State of Delaware’s requirement of partisan balance for its judiciary violates the First Amendment. Although the Court disposed of the case on other grounds, Justice Sotomayor acknowledged that the issue “will likely be raised again.” The stakes are high because most large businesses are incorporated in Delaware and thus are governed by its corporate law. Former Delaware governors and chief justices lined up to defend the state’s “nonpartisan” …

Socially Oriented Shareholder Activism Targets: Explaining Activists’ Corporate Target Selection Using Corporate Opportunity Structures, Abhijith G. Acharya, David Gras, Ryan Krause

Research Collection Lee Kong Chian School Of Business

We examine whether and when socially oriented shareholder activists use firms’ corporate social performance (CSP) to identify them as attractive targets for their activism. We build on the research in social movements theory and stakeholder theory to theorize how firms’ engagement with primary and secondary stakeholders reflected in their technical and institutional CSP respectively allows socially oriented shareholder activists to identify targets. We develop a theoretical model by identifying corporate targets’ degree of (1) receptivity to and (2) need to comply with activist demands as two key dimensions of their corporate opportunity structure that explains the variance in firms’ attractiveness …

Consumer Protection Of Persons With Disabilities Amidst The Covid-19, James Keith C. Heffron

Center for Business Research and Development

The Persons with Disabilities (PWD) sector was one of the most overlooked and affected sectors during the COVID-19 pandemic. As consumers, PWDs have suffered difficult challenges in the access of essential goods and services, including healthcare, and these challenges have been unduly aggravated because of the crisis. The article exposes and examines the negative impact of the crisis on the consumer rights and behavior of PWDs with a special focus on the novel barriers brought about by the pandemic on their right to access. The current pre-pandemic legislation is not adequate to protect PWDs from these novel barriers as there …

An Ethical Discussion About The Responsibility For Protection Of Minors In The Digital Environment: A State-Of-The-Art Review, Charles Alves De Castro, Aiden Carthy, Isobel Oreilly Dr

Articles

Many ethical questions have been raised regarding the use of social media and the internet, mainly related to the protection of young people in the digital environment. In order to critically address the research question "who is responsible for ethically protecting minors in the digital environment?", this paper will review the main literature available to understand the role of parents, the government, and companies in protecting young people within the digital environment. We employed a holistic process that covers a state-of-the-art review and desk research. The article is divided into four sessions; (1) Government Policies from the European Union (EU) …

The Effect Of Decreased Government Funding On University Policy To Attract International Students, Lauren Elizabeth Gateley

Haslam Scholars Projects

The United States has maintained a dominant role in International Higher Education for decades. However, changes to public university budgets and difficulties in retaining international students after graduation has caused the United States to lose its grip in this industry. Data from 690 public 4-year or above institutions were accessed through the Integrated Postsecondary Education Data System (IPEDS) to measure the effect of decreases in state appropriations as a percent of core revenues on the number of international students enrolled each year from 2008-2018. After controlling for tuition and fees as a percent of core revenue, land grant status of …

Why Should Christians Care About Bitcoin?, Jesse L. Veenstra

Faculty Work Comprehensive List

"Given the strong stances and opinions on Bitcoin and the religious language often attached to it, it’s clear we should continue to analyze Bitcoin from a particularly Christian perspective."

Posting about ­­­­­­­­handling cryptocurrencies responsibly from In All Things - an online journal for critical reflection on faith, culture, art, and every ordinary-yet-graced square inch of God’s creation.

https://inallthings.org/why-should-christians-care-about-bitcoin/

Impact Of The Quality Of Esg Reporting On Profitability Of Trucking And Oil Companies, Diane Meng

Honors Scholar Theses

A growing number of companies have been providing disclosures regarding ESG issues and goals in their financial reports. Studies have investigated the association between the quality of ESG reporting and the financial performance of various companies, which showed various results. However, the association between the two factors remains unclear. In this study, I examine the relationship between the quality of ESG reporting and the profitability of companies in the trucking and oil industries from 2011 to 2020. I predict that greater quality of ESG reporting results in higher profitability of companies in both industries. Overall, the results of this study …

The Threat Of Communism To Judeo-Christian Tradition And How To Stop It, Vittoria D'Addesi

Senior Honors Theses

Judeo-Christian tradition is what has made America great. Today, the biggest threat to Judeo-Christian values in the United States is the rise of communism. This threat stems from the large-scale decline in the percentage of the American population who adheres to a biblical worldview. A biblical worldview is the moral foundation for Judeo-Christian tradition, so without a dominant biblical worldview, Judeo-Christian tradition cannot survive. There are two parts to the stopping the spread of communism. First, a biblical worldview must be restored to America. Second, capitalism must be upheld because it is the only economic system with which a biblical …

Digital Transformation, Sustainability, And Purpose In The Multinational Enterprise, Gerard George, Simon J.D. Schillebeeckx

Research Collection Lee Kong Chian School Of Business

We discuss how environmental and pandemic crises in combination with digitization are presenting the multinational enterprise (MNE) with increasing geopolitical, organizational, and market tensions. Institutional pluralism is creating a more complex global environment. The organization of productive work is shifting, which challenges how MNEs structure and coordinate their activities. Changing consumer and investor expectations are broadening the understanding of value creation with implications for business models. We contend that the tensions invite MNEs to reconsider how they frame, formalize, and realize corporate purpose. We close with a research agenda that recognizes the need for MNEs to become purpose-driven actors.

Who Gives A Trump? Evidence Of Framing Effects In Tax Policy, Mark A. Mcknight, Curtis R. Price, Andrew T. Dill, Timothy G. Bryan, Brett L. Bueltel

Accounting Faculty Research

We use a framed survey to measure how associating the name “Trump” with the Tax Cuts and Jobs Act (TCJA) affects people’s satisfaction of said Act. Our research included 72 participant clients from a Volunteer Income Tax Assistants (VITA) program, who were asked to provide baseline data regarding political affiliation and attitudes prior to having tax returns completed. We find that using the name “Trump” with people who self-identify as Republican results in more satisfaction with the Act, whereas, for people with who do not self-identify as Republican, association with the name “Trump” does not precipitate stronger or weaker satisfaction …

Corporate Governance Meets Corporate Social Responsibility: Mapping The Interface, Rashid Zaman, Tanusree Jain, Georges Samara, Dima Jamali

Research outputs 2014 to 2021

Despite ample research on corporate governance (CG) and corporate social responsibility (CSR), there is a lack of consensus on the nature of the relationship between these two concepts and on how this relationship manifests across institutional contexts. Drawing on the national business systems approach, this article systematically reviews 218 research articles published over a 27-year period to map how CG–CSR research has evolved and progressed theoretically and methodologically across different institutional contexts. To shed light on the full gamut of the CG–CSR relationship, we categorize and explore the nature of this relationship along two strands: (a) CSR as a function …

How Do Ethical Consumers Utilize Sharing Economy Platforms As Part Of Their Sustainable Resale Behavior? The Role Of Consumers’ Green Consumption Values, Teck Ming Tan, Hannu Makkonen, Puneet Kaur, Jari Salo

Research outputs 2022 to 2026

Past research has extensively studied the antecedents and consequences of consumers’ green consumption values, as well as the psychological mechanisms that underlie an ethical consumer. Yet a frustrating paradox remains, indicated by the consumers’ intention–behavior gap for their sustainable behavior. To address this gap, the present study focuses on the consumption values that lead to using a sharing economy platform. Our study draws on the theory of consumption values and altruistic–egoistic values, as well as spillover effect psychology, to examine associations between context-specific values, green consumption values, and sustainable resale behavior. By collaborating with a Nordic second-hand peer-to-peer platform brand, …

The Remainder Effect: How Automation Complements Labor Quality, James Bessen, Erich Denk, Chen Meng

Faculty Scholarship

This paper argues that automation both complements and replaces workers. Extending the Acemoglu-Restrepo model of automation to consider labor quality, we obtain a Remainder Effect: while automation displaces labor on some tasks, it raises the returns to skill on remaining tasks across skill groups. This effect increases between-firm pay inequality while labor displacement affects within-firm inequality. Using job ad data, we find firm adoption of information technologies leads to both greater demand for diverse skills and higher pay across skill groups. This accounts for most of the sorting of skills to high paying firms that is central to rising inequality.

Developing Socio-Ecological Scenarios: A Participatory Process For Engaging Stakeholders, Andrew Allan, Emily Barbour, Robert J. Nicholls, Craig Hutton, Michelle Mei Ling Lim, Mashfiqus Sale-Hin, Md. Munsur Rahman

Research Collection Yong Pung How School Of Law

Deltas are experiencing profound demographic, economic and land use changes and human-induced catchment and climate change. Bangladesh exemplifies these difficulties through multiple climate risks including subsidence/sea-level rise, temperature rise, and changing precipitation patterns, as well as changing management of the Ganges and Brahmaputra catchments. There is a growing population and economy driving numerous more local changes, while dense rural population and poverty remain significant. Identifying appropriate policy and planning responses is extremely difficult in these circumstances. This paper adopts a participatory scenario development process incorporating both socio-economic and biophysical elements across multiple scales and sectors as part of an integrated …

Impact Measurement And Standards, Angeline Chua, Hao Liang, Wanyi Yang

Research Collection Lee Kong Chian School Of Business

Despite rapid economic growth and increasing interest in impact investment worldwide, less attention has been paid to the question of whether this growth is sustainable for people and the planet. In an ideal scenario, growth would happen within planetary and social boundaries. However, current financial value is often prioritised and achieved at cost to society and the environment. For example, small farmers in Indonesia have long practised slash-and-burn agriculture, and in recent decades large companies have industrialised the practice. The peatland blazes in Indonesia release smoke and large amounts of greenhouse gases, which impact both Indonesia itself, and neighbouring countries …

Introduction To The Business Of Sustainability: An Organizing Framework For Theory, Practice And Impact, Gerard George, Martine R. Haas, Havovi Heerjee Joshi, Anita M. Mcgahan, Paul Tracey

Research Collection Lee Kong Chian School Of Business

Human activity needs to become sustainable, and businesses have a massive role to play in it. Important progress has occurred. The Coronavirus pandemic has reinforced the importance of sustainability and resilience. Businesses have become champions of the United Nations’ Sustainable Development Goals (SDGs), both by integrating them into their core activities and by developing strategies and metrics to achieve them. Despite this progress, more must be done to achieve sustainability targets on a timetable that is relevant. While the narratives of businesses are often exciting, their follow-through with implementation remains limited. So too is information on successful practices, conceptual knowledge …

The Motivations And Practices Of Impact Assessment In Socially Responsible Investing: The French Case And Its Implications For The Accounting And Impact Investing Communities, Diane-Laure Arjalies, Pierre Chollet, Patricia Crifo, Nicolas Mottis

Business Publications

This research note elaborates on the impact assessment practices of the French Socially Responsible Investing (SRI) industry. The research was conducted by the Scientific Committee of the French public SRI label based on interviews, participative observation, a survey, and documentary evidence. SRI is usually distinguished from impact investing in terms of investors’ different intentions (contributing to sustainable development in a financially savvy way for SRI vs. demonstrating a societal impact for impact investing). We show that, beyond this distinction, the meanings and motivations behind impact assessment in the SRI community are broadly different from impact assessment practices in impact investing, …

A Call For The Library Community To Deploy Best Practices Toward A Database For Biocultural Knowledge Relating To Climate Change, Martha B. Lerski

Publications and Research

Abstract

Purpose – In this paper, a call to the library and information science community to support documentation and conservation of cultural and biocultural heritage has been presented.

Design/methodology/approach – Based in existing Literature, this proposal is generative and descriptive— rather than prescriptive—regarding precisely how libraries should collaborate to employ technical and ethical best practices to provide access to vital data, research and cultural narratives relating to climate.

Findings – COVID-19 and climate destruction signal urgent global challenges. Library best practices are positioned to respond to climate change. Literature indicates how libraries preserve, share and cross-link cultural and scientific knowledge. …

Increasing Healthy Food Access For Low-Income Communities: Protocol Of The Healthy Community Stores Case Study Project, Joel Gittelsohn, Christina M. Kasprzak, Alex B. Hill, Samantha M. Sundermeir, Melissa N. Laska, Rachael D. Dombrowski, Julia Deangelo, Angela Odoms-Young, Lucia A. Leone

Urban Studies and Planning Faculty Research Publications

Improving healthy food access in low-income communities continues to be a public health challenge. One strategy for improving healthy food access has been to introduce community food stores, with the mission of increasing healthy food access; however, no study has explored the experiences of different initiatives and models in opening and sustaining healthy food stores. This study used a case study approach to understand the experiences of healthy food stores in low-income communities. The purpose of this paper is to describe the methodology used and protocol followed. A case study approach was used to describe seven healthy food stores across …

Long-Term Analysis Of A Savings Program In Elementary School, Jennifer Davidson, William Walstad

Department of Economics: Faculty Publications

The prevalence of in-school savings programs (ISSPs) for children and youth is widespread, but research on their effectiveness is limited. This study investigates the long-term effects of an ISSP conducted in one U.S. elementary school. Survey data were collected on the financial behaviors of high school students, who participated in or did not participate in an ISSP while attending the same elementary school at the same time. The results from a probit analysis of data controlling for demographic variables showed that ISSP participants compared with non-participants were more likely to have a bank account in high school. They also were …

Imf And World Bank Structural Adjustment Programs And Poverty, Tihut Getabicha

CISLA Senior Integrative Projects

No abstract provided.

Prison Break From Financialization: The Case Of The Pri Reporting And Assessment Framework, Diane-Laure Arjaliès, Daniela Laurel, Nicolas Mottis

Business Publications

Purpose

This article seeks to unravel the mechanisms through which financial actors agreed upon a sustainability accounting standard without financializing social and environmental issues, i.e., assigning a monetary value to sustainability.

Design/Methodology/Approach

The article examines the Reporting and Assessment Framework created by the United Nations Principles for Responsible Investment (UN-PRI), the leading reporting sustainability framework in the asset management industry. It relies on a longitudinal case study that draws upon interviews, participant observation, and archival data.

Findings

The article demonstrates that the conception of the framework was a funnelling process of sustainability valuation comprising two co-constituted mechanisms: a process of …

Female Perspectives On Entrepreneurship And Research How Diverse Perspectives Inspire Creativity, Drive Innovation, And Encourage Inclusive Economic Growth, Clovia Hamilton, Elizabeth Dougherty, Amanda Elam, Pamela J. Kalbfleisch, Siri P. Terjesen, Jennifer L. Woolley

Technology & Society Faculty Publications

Diverse and varied perspectives are not only central to our institutional mission, but are essential to our society, as we hope to create a more inclusive, more sustainable and ultimately brighter world. Diverse perspectives and collaboration between different institutions, fields and industries must become the norm. This is the program and proceeding of Stony Brook University's colloquium on female perspectives on entrepreneurship and research and how diverse perspectives inspire creativity, drive innovation, and encourage inclusive economic growth. This was a much-needed discussion in January 2022 that's important for the development of entrepreneurship and research worldwide. At Stony Brook University, the …