The Influence Of Unrelated And Related Diversification On Fraudulent Reporting, Subrata Chakrabarty
Dec 2014
The Influence Of Unrelated And Related Diversification On Fraudulent Reporting, Subrata Chakrabarty
Subrata Chakrabarty
This study suggests that unrelated diversification has a positive influence on the probability of fraudulent reporting whereas related diversification has a negative influence on the probability of fraudulent reporting. The strength of the influence of these corporate level strategies is contingent on the moral character of the firm. Unrelated diversification provides opportunity for financial innovation within the firm's internal capital market, which can result in fraudulent reporting. This is more likely when the moral character of the firm is driven by a conscienceless financial self-interest motive, as implied by the firm's contempt toward the larger community (in terms of damage …
Institutionalizing Ethics In Institutional Voids: Building Positive Ethical Strength To Serve Women Microfinance Borrowers In Negative Contexts, Subrata Chakrabarty, A E. Bass
Dec 2013
Institutionalizing Ethics In Institutional Voids: Building Positive Ethical Strength To Serve Women Microfinance Borrowers In Negative Contexts, Subrata Chakrabarty, A E. Bass
Subrata Chakrabarty
This study examines whether microfinance institutions (MFIs) that serve women borrowers at the base of the economic pyramid are likely to adopt a written code of positive organizational ethics (POE). Using econometric analysis of operational and economic data of a sample of MFIs from across the world, we find that two contextual factors —poverty level and lack of women's empowerment— moderate the influence of an MFI's percentage of women borrowers on the probability of the MFI having a POE code. MFIs that serve more women borrowers are more likely to adopt a POE code, especially in negative contexts (where women …
Climate Change Mitigation And Internationalization: The Competitiveness Of Multinational Corporations, Subrata Chakrabarty, Liang(Lucas) Wang
Dec 2012
Climate Change Mitigation And Internationalization: The Competitiveness Of Multinational Corporations, Subrata Chakrabarty, Liang(Lucas) Wang
Subrata Chakrabarty
In recent years, the debate about climate change and the competitiveness of multinational corporations (MNCs) has increased. Decision-makers in MNCs often face ambiguities on how their business competitiveness could be impacted by their actions to mitigate climate change. By combining knowledge from the field of climatology with the management literature, this study suggests that climate change mitigation can enhance an MNC's competitiveness. We test the hypotheses using longitudinal panel data on US MNCs from 2001 to 2009. We find that MNCs that implement climate change mitigation are likely to see significant increase in sales effectiveness and product leadership, but no …
The Long-Term Sustenance Of Sustainability Practices In Mncs: A Dynamic Capabilities Perspective Of The Role Of R&D And Internationalization, Subrata Chakrabarty, Liang(Lucas) Wang
Dec 2011
The Long-Term Sustenance Of Sustainability Practices In Mncs: A Dynamic Capabilities Perspective Of The Role Of R&D And Internationalization, Subrata Chakrabarty, Liang(Lucas) Wang
Subrata Chakrabarty
What allows MNCs to maintain their sustainability practices over the long term? This is an important but under-examined question. To address this question, we investigate both the development and sustenance of sustainability practices. We use the dynamic capabilities perspective, rooted in resource-based view literature, as the theoretical basis. We argue that MNCs that simultaneously pursue both higher R&D intensity and higher internationalization are more capable of developing and maintaining sustainability practices. We test our hypotheses using longitudinal panel data from 1989 to 2009. Results suggest that MNCs that have a combination of both high R&D intensity and high internationalization are …
