Business Law, Public Responsibility, and Ethics Commons^™

Elmore Entrepreneurship Law Clinic Connects To Iu Ventures, Strengthens Reach In Venture Capital, James Owsley Boyd

Keep Up With the Latest News from the Law School (blog)

The Indiana University Maurer School of Law’s Elmore Entrepreneurship Law Clinic has strengthened its connection with a university affiliate designed to help students, faculty, staff, and alumni advance startups and new companies.

Professor Mark E. Need, director of the Elmore Entrepreneurship Law Clinic, has been appointed a Venture Legal Analyst-in-Residence with IU Ventures. Through the Executive in Residence Program, which IU Ventures launched last year, experts in a variety of startup areas help accelerate the development of new ventures by sharing insights and real-world experience with the founders and leaders of companies in the IU Ventures portfolio. They …

Marketing's Contribution To Consumer Welfare, David W. Stewart

Marketing & Business Law Faculty Works

The marketing discipline emerged in the early 20th century in response to the needs for new institutions and processes for delivering goods and services to an increasingly urbanized and diverse market. Evidence suggests that the value delivery system(s) that have emerged have substantially improved consumer welfare. This history and success of the marketing discipline is frequently overlooked in discussions of markets and marketing. This paper suggests the need to place discussion of the role of marketing and its contributions to social welfare in an appropriate historical context. It also draws attention to the need for research on the complementary roles …

Troy Welker And Min Turner V. Mimedx Group, Inc., Et Al., Order On Motions To Dismiss, John J. Goger

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Is The 340b Hospitals Battle At The Supreme Court Over?, Casey W.. Baker, Susan W. Lanham, Alberto Coustasse

Accounting Faculty Research

Under the Federal 340B Program, hospitals and eligible health care clinics that serve low income or rural populations can qualify for federally negotiated manufacturer discounts on purchases of prescription drugs. Approximately 50,000 entities participate in the 340B program, where pharmaceutical manufacturers are instructed to supply outpatient medications to participating providers at discounted rates of 20% to 50%. Participating hospitals depend on profits from the differential between their reimbursement for these drugs and the discounted rates they disburse to finance affordable patient care in underserved communities. On June 15, 2022, the US Supreme Court ruled that major cuts to 340B payments …

Social Performance Feedback And Firm Communication Strategy, Heli Wang, Ming Jia, Yi Xiang, Yang Lan

Research Collection Lee Kong Chian School Of Business

Although corporate social performance has become an important measure of firm performance, there is little understanding about how firms respond to social performance feedback and how impression management may function as an important firm response to the feedback. Building upon and extending the literature on the behavioral theory of the firm and the strategic use of language, we examine how discrepancies between firms’ social performance and their aspiration levels affect how firms use visual expressions in their CSR reports. In addition, we argue that the relationship between social performance discrepancies and the use of visual expressions in CSR reports is …

How An Abusive Supervision Climate Impacts Business-To-Business (B2b) Sales Performance, And The Roles Of Leader–Members Interdependence And Team Psychological Safety, Matthew J. Daniel

Electronic Theses and Dissertations

Sales supervisors can tremendously influence the sales teams they manage, and their behaviors can influence a team’s engagement and sales performance. Because of the supervisor’s influential role, their behavior, positive or negative, can ripple throughout the organization. As a result, a supervisor who role models abusive behavior within their organization also promotes a climate of abuse and incivility that can contribute to a toxic workplace. Abusive supervision (AS) is a significant problem in many business-to-business (B2B) sales organizations that negatively impacts the financial welfare and subjective well-being of organizations and their employees. This quantitative correlational study aimed to examine how …

The Effects Of Authentic Leadership On Individual Occupational Well-Being, Tedd A. Wheeler

All Faculty and Staff Scholarship

Leaders play a critical role in an organization, and their presence and behavior significantly affect nonmanagement employee work performance, behavior, and well-being. Authentic leadership has a positive effect on an organization. The problem was nonmanagement employees spend so much time at work and desire meaningful experiences and relationships during the workday to counter feelings of uncertainty and a lack of job satisfaction. The purpose of this transcendental phenomenological study was to identify and report the lived experiences of nonmanagerial employees of the architect, engineer, and construction (AEC) industry located in the Northeastern United States about work-related well-being defined as people’s …

Exploring Corporate Social Responsibility (Scr) In The South African Shipping Industry : Focusing On Private Companies' Social And Economic Dimensions Of Corporate Social Responsibility, Sizwe Sandile Dlamini

World Maritime University Dissertations

No abstract provided.

Does An Initial Public Offering (Ipo) Issuer's Securities And Exchange Commission Registration Fee Calculation Method Predict Pricing Revisions And Ipo Underpricing?, Patrick M. Corrigan

Journal Articles

This paper proposes a new proxy for the ex ante expectations of issuers and their underwriters about the direction of pricing revisions during the roadshows of an initial public offering (IPO): the way issuers elect to calculate the registration fees owed to the Securities and Exchange Commission. Consistent with fee-minimizing decision-making, I find that the choice of fee calculation method is associated with pricing revisions and IPO underpricing. This relationship suggests that issuers or their advisors may not incorporate economically significant private valuation information into the initial pricing range estimate and initial public offering price. The results provide empirical support …

Unintended Consequences: Impact Of Covid Relief Payments On Families And The Housing Industry, Tami J. Moore, Jared Burgoon

Mountain Plains Business Conference

Proposed as a Panel event exploring the unintended consequences of the Covid Relief Payments made during the pandemic on families, housing, and supply chain.

A Covid-Related Fraud At Applied Biosciences Corp: What Are The Lessons?, Scott Jackson, Paul Ordyna, Srinivasan Ragothaman

Mountain Plains Business Conference

No abstract provided.

Bernard Parks Jr., And Bpj Enterprises, Inc., Order On Discovery Motions, John J. Goger

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Nevada Workforce Diversity, Equity, And Inclusion Study 2022, Jan Jones Blackhurst, Becky Harris

International Gaming Institute Faculty Research

Diversity, Equity, and Inclusion (DEI) metrics enable organizations to set concrete goals and self-monitor their performance. In 2021, Nevada’s legislature passed Senate Bill No. 267 (SB267), authorizing the University Nevada, Las Vegas (UNLV) to study DEI benchmarks in the State. The study is designed to produce actionable results capable of informing policy and employer best practices in Nevada. This study was piloted in 2021, with study participation taking place between January 3-April 30, 2022.

The questions in the study were crafted based on DEI public policy considerations as well as metrics for gauging the scope of offerings available to women …

The Influence Of A Company's Inherent Values On Its Sustainability: Case Study Of Portuguese Small And Medium-Sized Enterprises, Charlie Lynch

Independent Study Project (ISP) Collection

SMEs are a significant portion of global corporations and, while individually might not compare to larger corporations in total emissions, holistically have significant impact. Therefore, understanding how a company's inherent values influence its ability to be sustainable is necessary to help inform the field. Thus, the project was focused on the influence of social, environmental, and economic values on the sustainability of a company. The study compared founder and company profiles generated from an interview with the founder and triangulated through secondary sources. The study found that the inherent values of Veganism, Ethical Drive, and Ecological Consciousness influenced mainly the …

Doing Well By Doing Good: Analyzing The Dynamics And Effectiveness Of Corporate Engagement, Gillian Meyers

Independent Study Project (ISP) Collection

Sustainable investing and corporate climate action have grown exponentially in the last decade, generating a simultaneous need for customers, investors, and policymakers to determine when companies are genuinely achieving positive impact related to environmental, social, and corporate governance (ESG) factors. As a result, investors are increasingly employing ESG engagement, which typically takes the form of direct communication with holdings to determine and positively shape their impacts on their stakeholders. In this paper, I explore the reasoning for conducting ESG engagement and refute arguments against it. I fill an existing research gap by analyzing the benefits of ESG engagement to both …

Ethical Branding In A Divided World: How Political Orientation Motivates Reactions To Marketplace Transgressions, Thomas Allard, Brent Mcferran

Research Collection Lee Kong Chian School Of Business

In today's marketplace, users (e.g., purchasers, influencers) are increasingly the “face” of brands to potential consumers, increasing the risk for brands should these users act poorly. Across seven studies, we document that political orientation moderates the desire for punishment toward users of ethical (vs. conventional) brands who commit moral transgressions. In response to identical marketplace transgressions, we observe that liberals punish ethical brand users less than conventional brand users. In contrast, conservatives punish the same users of ethical brands more than conventional brand users. We document that this bias stems from how people interpret the inconsistency between the ethical branding …

The Implications Of Fraud On Non-Shareholder Stakeholders, Chasen P. Spicer

Senior Theses

Popular news outlets such as The New York Times or The Wall Street Journal frequently release articles detailing the financial losses incurred by shareholders of a company that have recently been publicly exposed for their fraudulent activities (Shumsky, 2018; Whitmire, 2005). Given that shareholders are visibly impacted by fraud, it is also reasonable to believe that other stakeholders experience repercussions from the fraudulent activities carried out by the company (Velikonja, 2013). To provide more insight into the implications of fraud incurred by non-shareholder stakeholders, I conduct a case study analysis of HealthSouth’s various fraudulent activities between the years of 1997 …

The Differential Effects Of Csr And Csi On Consumer Willingness To Pay: Implications For Service Providers And Retailers, Sabine Benoit, Julia Hartmann, Christina Sichtmann, Martin Wetzels

Research Collection Lee Kong Chian School Of Business

Service providers and retailers reselling branded have the discretion to set and adapt prices according to customers’ willingness to pay (WTP). Research often notes markup effects, such that WTP increases in response to corporate social responsibility (CSR) and markdown effects, lowering their WTP for corporate social irresponsibility (CSI). Theory suggests attitude changes to (negative) CSI are stronger than to (positive) CSR, but the extent and whether this difference holds for WTP and across various product types are unknown. Using experimental data, an incentive-compatible measure, and an actual purchase, this article reports on three studies that show that consumers mark up …

Environmental Governance By Contract: The Growing Role Of Supply Chain Contracting, Michael P. Vandenburgh, Patricia A. Moore

Michigan Journal of Environmental & Administrative Law

Corporate net zero climate commitments and environmental, social, and governance (ESG) policies have the potential to bypass barriers to international, national, and subnational government action on climate change and other environmental issues. This Article presents the results of a new empirical study that demonstrates the remarkably widespread use of environmental supply chain contracting requirements. The study finds that roughly 80% of the ten largest firms in seven global sectors include environmental requirements in supply chain contracting, a substantial increase over the 50% reported by a comparable study fifteen years ago. The Article concludes that the prevalence of environmental supply chain …

Subsidiary Governance And Corporate Tax Planning: The Effect Of Parent-Subsidiary Common Directors And Offficers, Xin Wang, Yongxin Xu, Liandong Zhang, Gaoping Zheng

Research Collection School Of Accountancy

Top executives of the parent company often take positions as the directors and officers (D&Os) of subsidiaries. These parent-subsidiary common D&Os have better access to subsidiary information and can exert more influence over subsidiary operations. Therefore they can better identify tax-planning opportunities and coordinate tax arrangements. Using the mandatory disclosure of top executives' subsidiary positions for Chinese listed firms, we find that effective income tax rate is lower for firms with common D&Os. The tax-saving effect is stronger for firms with more intangible assets and with related-party transactions involving subsidiaries. The effect is also stronger when common D&Os have positions …