Business Commons^™

Corporate Governance And Accountability, Renee M. Jones

Renee Jones

This book chapter on Corporate Governance and Accountability is a contribution to the book CORPORATE GOVERNANCE - SYNTHESIS OF THEORY, RESEARCH, AND PRACTICE (Wiley, forthcoming 2010), edited by Ronald Anderson and H. Kent Baker. This chapter describes the sources of corporate governance standards for American corporations and analyzes the accountability mechanisms designed to ensure that corporate officials act faithfully in their management of corporate affairs. The chapter focuses on the financial reporting system under the U.S. securities laws which forms the foundation of the accountability system, and discusses structures and rules designed to ensure the integrity of financial reporting. The …

Curriculum Vitae, Karen Ahmed

Karen Hunt Ahmed

No abstract provided.

Understanding Csr: An Empirical Study Of Private Self-Regulation, Benedict Sheehy

Benedict Sheehy

Abstract: The article is a study of an important burgeoning form of regulation—private self-regulation—in the area of Corporate Social Responsibility (CSR). Rather than taking a purely theoretical approach or a social scientific study relying publicly reported data, the article addresses the issue by way of interview based case studies. As a study in regulation it clarifies the difference between various types of self-regulation, trade associations’ codes as private self-regulation and government sponsored self-regulation. This distinction hampers efforts to understand the important aspects of motivation and compliance. This study provides empirical examination of compliance in private self-regulation. Given the impact and …

A Decade Of Service-Learning: A Review Of The Field Ten Years After Jobe’S Seminal Special Issue, Amy L. Kenworthy-U'Ren

Amy L. Kenworthy

This article reviews developments in the field of service-learning, both in terms of general management education and business ethics specific courses, over the past 10 years. Using the 1996 Journal of Business Ethics special issue on service-learning as a benchmark, numerous accomplishments are presented and continued barriers are discussed. Finally, three issues are raised as next steps for service-learning authors and practitioners as we move forward into the next decade: (1) designing effective and sustainable university/community partnerships, (2) addressing problems stemming from the conspiracy of courtesy, and (3) optimizing the intersection between online learning and service-learning.

Ethical Issues In Business And The Lawyer's Role, Robert J. Rhee, Carol Morgan, Tamar Frankel, Mark Fagan

Robert Rhee

No abstract provided.

La Qualificazione Del C.D. "Titolo Sportivo" Nel Trasferimento D'Azienda Nell'ambito Di Procedure Concorsuali, Claudio Sottoriva

Claudio Sottoriva

Il titolo sportivo è il riconoscimento da parte della FIGC (uno dei compiti di questo organo è quella di organizzare i campionati) delle condizioni tecniche sportive della possibilità di partecipare ad un determinato campionato. Tralasciando i problemi che riguardano le formazioni professionistiche mi soffermerei su quello che è stato specificato dalla giurisprudenza sopratutto nella sentenza del Tar Lazio Sez. ter del 22 settembre 2004, n. 9668 (Napoli/FIGC) in tema di definizione del titolo sportivo. Prima di tutto come si può definire il titolo sportivo: “ il titolo sportivo è una qualità inerente alla posizione di status che questi riveste nei …

The Use Of Social Networks In Top Management - The Case In Chile, Alfredo Enrione

Alfredo Enrione

• Survey taken in July 2011. Sample was 2,311 top managers from a universe of 17,052: Partners, Board Members, CEO and other officers in the executive suite

• Social networks are no longer exclusive to younger generations of students and lower rank employees. 77,2% of the sample used social networks

• Age was a good predictive variable: while 94% of those managers below 35 years old used social networks only 32% of those above 70 years old used them

• CEOs are at a disadvantage, board members and lower ranking officers use social networks more intensively than CEOs

• Women …

Looks Aren't Everything: Aren't Managers Concerned With Actually Being Fair, Terri A. Scandura Phd, Cecily D. Cooper

Terri A. Scandura

The justice literature has unequivocally noted how important it is employees feel they are treated fairly. Accordingly, managers often find themselves in predicaments of injustice which they must resolve. Research on social accounts describes strategies managers can use to make themselves “seem fair,” thus, alleviating their predicament. But in taking an impression management perspective of justice, this literature fails to acknowledge that many managers actually want to “be fair.” Based on the latter assumption, we propose an alternative framework for understanding how managers will address justice-related predicaments.

An Investigation Of Leader-Member Exchange, Organizational Justice And Performance, Terri A. Scandura Phd, Manuel J. Tejeda

Terri A. Scandura

Recently, the concept of organizational justice has been employed to re-examine the Leader-member exchange (LMX) literature. LMX, and three forms of justice (distributive, procedural and interactional) examined using a sample of N = 275 leader-member dyads. Results indicated procedural justice moderates the relationship between LMX and performance.

Managing Toxic Leaders: Dysfunctional Patterns In Organizational Leadership And How To Deal With Them, Marco Tavanti

Marco Tavanti

This study reviews different typologies of toxic leaders in organizations-from bullies to narcissistic leaders. Unfortunately, toxic leaders are a painful but common reality in many organizations. Their destructive behaviors and dysfunctional personal characteristics often generate enduring poisonous effects on those they lead. They are identified by selfish outcomes in their decision-making and how they leave subordinates worse off than when they began. What distinguishes excellent from average managers is their ability to effectively manage dysfunctional leaders in the workplace. Even though some organizations may promote or simply tolerate toxic leaders for economic or political reasons, the long-term impact on the …

The Impact Of The Repeal Of The Stock-For-Debt Exception On Corporate Bankruptcy Restructurings, William D. Terando, Wayne H. Shaw

William D. Terando

This paper investigates the effect repeal of the stock-for-debt exception on corporate bankruptcy restructurings. This exception permitted corporations to exclude cancellation of indebtedness income from gross income provided they exchanged their own common equity for debt while in Chapter 11. Consistent with claims made by Easton (1994), it is found that the change in tax law imposed significant explicit tax costs on bankruptcy filers. Despite these costs, it is found that many of these firms altered their debt restructure method to preserve net operating losses and reduce their cost of equity. Almost half of the sample firms issued significant levels …

Executive Compensation: The Role Of Shari’A Compliance, William Marty Martin, Karen Hunt Ahmed

Karen Hunt Ahmed

Abstract Purpose The purpose of this paper is to illuminate issues surrounding executive compensation as it relates to current understandings of Islamic business law. Methodology We review the emerging bodies of literature in the fields of executive compensation and opinions of stock options under Shari’a law. Findings It appears that the trend in offering employee stock options as part of a Shari’a compliant compensation package is acceptable in most cases, yet because of its close association with the more problematic idea of derivative transactions, the company must be vigilant in obtaining the approval from its Shari’a Standards Board before offering …

Executive Compensation: The Role Of Shari’A Compliance, William Marty Martin, Karen Hunt Ahmed

William Marty Martin

Abstract Purpose The purpose of this paper is to illuminate issues surrounding executive compensation as it relates to current understandings of Islamic business law. Methodology We review the emerging bodies of literature in the fields of executive compensation and opinions of stock options under Shari’a law. Findings It appears that the trend in offering employee stock options as part of a Shari’a compliant compensation package is acceptable in most cases, yet because of its close association with the more problematic idea of derivative transactions, the company must be vigilant in obtaining the approval from its Shari’a Standards Board before offering …

Resume, Karen Hunt Ahmed

Karen Hunt Ahmed

No abstract provided.

Accountants’ Liability To Third Parties For Negligent Misrepresentation: The Search For A New Limiting Principle, J. H. Leibman, Anne Kelly

Anne Kelly

Examines the liability of accountants in the United States to third parties for negligent misrepresentation.

The Antecedents Of Value Creation In Singapore Corporation, Wee Liang Tan, Teck Meng Tan

Wee Liang TAN

The impetus for value creation has led to greater interest in encouraging entrepreneurship within organizations (intrapreneurship). The intrapreneurship literature reveals general agreement that organizational entrepreneurship flourishes where the environmental conditions of an organization are most favorable. However, there is little empirical research examining the relationship of the organizational climate and the intentions of employees to be intrapreneurs, and their actual participation in such activities. This paper reports a study on the elements of organizational climate on intrapreneurship attitudes, intentions and actions on the part of middle managers in corporations in Singapore.

Social Entrepreneurship In Singapore (German Version), Wee Liang Tan, Teck Meng Tan

Wee Liang TAN

No abstract provided.

What Is The Social In Social Entrepreneurship?, Wee Liang Tan, John Williams, Teck Meng Tan

Wee Liang TAN

No abstract provided.

The Impact Of Corporate Governance On Value Creation In Entrepreneurial Firms, Wee Liang Tan, Teck Meng Tan

Wee Liang TAN

The compliance with codes of corporate governance has become the norm for listed firms all over the world. In most countries, entrepreneurial firms do not have to comply with such codes but it has been argued that such codes should also apply to these small medium enterprises (SMEs). Since corporate governance forms the environment for the internal activities of a company and appropriate environmental conditions are crucial for corporate entrepreneurship to flourish in a company, it is apt that these two topics be discussed in relation with each other. Corporate governance mechanisms may dampen value creation in firms if appropriate …

Combining Forces: The Joint Defense Agreement In Civil Litigation, Stephen Messer

Stephen Messer

From day one of law school aspiring lawyers are taught that information shared in confidence between a lawyer and his client is confidential. Although all lawyers are well aware of this, surprisingly few know that conversations with a client and someone else's lawyer can also be privileged. This is what happens when a joint defense agreement is created; Joint defense agreements extend the attorney client privilege throughout the entire defense camp in cases where multiple defendants and their counsel have common interests in the litigation. This often overlooked, yet highly effective legal strategy may serve as a valuable tool for …

The Ethics Of Carbon Neutrality: A Critical Examination Of Voluntary Carbon Offsets, Kathy K. Dhanda, Laura Hartman

Kathy K Dhanda

No abstract provided.

Falling Short: Has The Sec’S Quest To Control Market Manipulation And Abusive Short-Selling Come To An End Or Has It Really Just Begun?, Richard Ramirez

Richard E. Ramirez, J.D. | CFCS

No abstract provided.

Green Is Good But Is Usability Better? Consumer Reactions To Environmental Initiatives In Web-Based Electronic Services, George Lekakos, Pavlos A. Vlachos, Christos Koritos

Pavlos A Vlachos

No abstract provided.

Emerson College Csr Course - Spring 2011 Guest Speakers, Art Stewart

Art Stewart

No abstract provided.

Workplace Consequences Of Electronic Exhibitionism And Voyeurism, William A. Herbert

William A. Herbert

The popularity of email, blogging and social networking raises important issues for employers, employees and labor unions. This article will explore contemporary workplace issues resulting from the related social phenomena of electronic exhibitionism and voyeurism. It will begin with a discussion of the international social phenomenon of individuals electronically distributing their personal thoughts, opinions, and activities to a potential worldwide audience while at the same time retaining a subjective sense of privacy. The temptation toward such exhibitionism has been substantially enhanced by the advent of Web 2.0. The article then turns to the legal implications of electronic voyeurism including employer …

Ethical Considerations Of Sales Channel Selection In The Field Of Entrepreneurship, Todd A. Finkle, Michael Mallin

Todd A Finkle

"Corporate And Social Responsibility: The Changing Context For Marketing Communications Practice", Art Stewart

Art Stewart