Business Commons^™

Scenarios For Csrd Scope Amendments - Advancing Reporting Scope While Reducing Further Burden, Andreas Rasche, Theodor Florian Cojoianu, Andreas G. F. Hoepner, Fabiola Schneider

Research Collection College of Integrative Studies

This paper presents calculations related to the CSRD scope criteria which are modified through the Omnibus I Simplification Package. We show how many companies would be in scope of CSRD when considering the criteria suggested by (a) the Commission’s Omnibus proposal, (b) the position adopted by the Council of the EU, and (c) the European Peoples Party (EPP) proposal in the European Parliament. For each of these three “cases” we show the impact of lowering or increasing the employee-related threshold. 1.    Our calculations demonstrate that the number of in-scope companies varies significantly when modifying the employee threshold. We conclude from …

Foreign Director Exit In The Midst Of Deteriorating Bilateral Political Relations, Xiaocong Tian, Yuehua Xu, Daphne W. Yiu

Research Collection Lee Kong Chian School Of Business

Amid global geopolitical realism pushing for a race of hegemonic rivalry nowadays, an outflow of global human talents is a pressing organizational concern. Our study draws attention to the underexamined phenomenon of the exit of foreign directors from their host countries during geopolitical tensions. Theorizing from a sensemaking logic, we posit that the deterioration of bilateral political relations serves as an unexpected event that activates foreign directors’ schemas for dual identity conflict, propelling them to react behaviorally to such identity threats by exiting the board in the host country. In addition, we further posit that the sensemaking process is contingent …

Technology Discontinuance: A Systematic Literature Review And Research Agenda, Birgit Altrichter, Sabine Benoit

Research Collection Lee Kong Chian School Of Business

Technology discontinuance by users who quit digital services such as social media or lose interest in their devices after a few weeks is a common phenomenon. Yet it has received little research attention; the few studies that address it are scattered across disciplines. Research into customer churn is more prevalent, but it implies switching providers rather than halting usage altogether. By moving beyond discipline-based knowledge boundaries and conducting a systematic literature review, the current article proposes a technology discontinuance framework, which details seven technology discontinuance types (overuse, overload, proficiency, disenchantment, social, circumstantial, and solution) and their drivers. For example, guilt …

Blue Bird: Building The Right Path, Yuanto Kusnadi, Wee Kiat Lim

Research Collection School Of Accountancy

How Indonesia's leading mobility provider pursued twin transformations involving sustainable growth and digitalisation.

Managing The Personalization Paradox: Lessons From Spotify’S Ai Dj, Anirban. Mukherjee, Hannah H. Chang, Jonathan Wibowo

Research Collection Lee Kong Chian School Of Business

This case study uses Spotify’s AI DJ to examine the “personalization paradox,” where product features designed to deepen user connection can instead cause alienation. An analysis of over 1,400 user comments identifies three core frictions: a perceived loss of user agency, mismanaged expectations for the human-like AI, and a scalability bottleneck that led to repetitive content. Students are placed in the role of a product manager tasked with developing a prioritized roadmap to address these issues, forcing them to grapple with the critical trade-offs between technological capability and user psychology.

How Behavioral Science Can Improve The Return On Ai Investments, David De Cremer, Shane Schweitzer, Jack Mcguire, Devesh Narayanan

Research Collection Lee Kong Chian School Of Business

Many AI projects fail because leaders treat adoption as a tech purchase instead of a behavioral change problem. People resist tools that disrupt routines, overreact to visible AI errors, and prefer familiar human judgment. As a result, even good systems fail to gain purchase. Leaders can address this problem by applying “Behavioral Human-Centered AI” across the AI adoption cycle. In the design phrase, companies should co-design with diverse users, add purposeful friction where it improves scrutiny, require beta tests with subgroup results and behavioral input. During adoption, they should frame AI as an augmenter, disclose limits and safeguards, use explainability …

Global Standards And Local Ambitions Across Green Taxonomies: Climate Change Mitigation From The European Union To South Africa, Theodor Florian Cojoianu, Andreas G. F. Hoepner, Ifigeneia Paliampelou, Anh Vu, Dariusz Wojcik

Research Collection College of Integrative Studies

Country-level green finance taxonomy standards have emerged to provide clarity on environmentally-sustainable economic activities to attract investment, protect financial services consumers, and counteract greenwashing. This paper adopts the Global Production and Financial Network (GPFN) approach and analyses factors affecting the climate change mitigation ambition level of the South African Green Finance Taxonomy (RSA GFT) in comparison with the EU taxonomy, which served as a model for South Africa's (RSA) regulators. It accounts for (i) the interplay between EU’s and RSA’s production and financial networks, and (ii) RSA’s willingness to attract European funding for sustainable development. We find that EU private …

Psychological Characteristics Of Board Secretaries And Information Disclosure Quality - An Empirical Analysis Based On The Questionnaire Survey And Interviews With Board Secretaries Of A-Share Listed Companies, Shuijun Dai

Dissertations and Theses Collection (Open Access)

The capital market functions fundamentally on the principles of information, and effective information disclosure acts as the cornerstone of its operation. At present, China's capital market is fully advancing the registration-based reform that is primarily focused on information disclosure. In this context, the secretary of the board of directors ("board secretary")—who serves as the legal officer tasked with overseeing information disclosure for A-share listed companies—plays a vital role in information release and transmission.

In the context of the comprehensive implementation of the registration system and establishment of an investor-oriented capital market, this study surveys over 400 board secretaries from A-share …

Availability Of Esg Rating Information And Voluntary Esg Disclosure: Evidence From Coverage Expansion Of Esg Rating Agency, Xuefan Peng

Dissertations and Theses Collection (Open Access)

I examine the effect of availability of ESG rating information on firms’ voluntary ESG disclosure practices. Thomson Reuters Asset4 expanded ESG rating coverage from Russell 1000 index to Russell 2000 index in 2017. Exploiting this exogenous shock of availability of ESG rating information in a difference-in-difference research design, I find that compared with Russell 1000 firms (i.e., control firms), Russell 2000 firms (i.e., treatment firms) are less likely to increase voluntary ESG disclosures. The effect is more pronounced for firms with higher disclosure costs, captured by higher level of firm complexity and lower level of digitalization, and less pronounced for …

Investigating Organisational Ethical Transgressions: A Middle Management Perspective, Belinda Kit Wah Boey

Dissertations and Theses Collection (Open Access)

This study questions how large-scale ethical transgressions persist within organisations by focusing on the pivotal yet underexamined role of middle managers. Positioned between senior leadership and frontline employees, middle managers often determine the trajectory of reported misconduct. By analysing their responses to ethical concerns raised by subordinates, the study seeks to illuminate the processes that sustain or interrupt organisational inaction.

Using grounded theory methodology, in-depth interviews were conducted with middle managers across diverse sectors. The analysis yields a typology of five distinct handling strategies: creative compliance, face-saving resolution, informal influence, formal escalation, and strategic withdrawal. …

A Data-Driven Framework For Optimal Retail Store Location, Ming Hui Tan

Dissertations and Theses Collection (Open Access)

This study develops a data-driven framework for optimal retail store location planning that integrates road network analysis, mobility data and optimization techniques. By addressing the limitations of traditional approaches that rely on outdated census data and manual site selection, this research offers a scalable and adaptable solution for retail expansion in diverse urban environments. Chapters 1 and 2 establish the foundational context and theoretical underpinnings of this research. Chapter 1 introduces the research problem and motivation, highlighting the limitations of existing approaches and defining three key research objectives: automating candidate site identification, improving footfall estimation, and developing a scalable multi-site …

Factors Influencing Consumers’ Online Purchase Decisions: Evidence From Amazon.Com, Weiwei Li

Dissertations and Theses Collection (Open Access)

With the rapid expansion of cross-border e-commerce, platform sellers increasingly adopt diverse price formatsto influence consumer decision-making. In this context, consumers’ perceptions of and responses to price information have become a pivotal issue in understanding online purchase behavior. Using Amazon as the research setting, this study employs a dynamic panel model with monthly product-level data spanning January 2024 to June 2025 to investigate how different price formats—such as Prime-exclusive pricing and coupon mechanisms—affect consumers’ online purchase intentions when the out-ofpocket price is held constant. Furthermore, the moderating effect of promotional events is systematically examined.

Departing from prior research that largely …

Design-Led Leadership: A Mixed Methods Study On Understanding How Design Thinking Capabilities Impact Leadership Effectiveness, Tareq Waleed Muhmood

Dissertations and Theses Collection (Open Access)

“Widespread design thinking among organisation leaders is desirable for the creation of a humanly and sustainable future” (R. J. Boland et al., 2008a)

This study investigates the impact of design thinking capabilities on leadership effectiveness through a mixed-methods research design.

While design thinking is widely used in product and service innovation, its application as a leadership development framework remains underexplored.   To address this gap, the study employed both quantitative and qualitative methods, including pre- and post-intervention survey of leaders, their supervisors, and subordinates within an education business in Vietnam (EBV), as well as semi-structured interviews with senior leaders at a …

The Role Of Employee Engagement In Predicting Risk Management Outcome, Jenny Tan

Dissertations and Theses Collection (Open Access)

Risk performance is a key business performance indicator as it measures how well an organization manages its uncertainties. Well-balanced risk performance instills confidence in stakeholders (including investors) and improves organizational performance broadly speaking. This dissertation studies the relationship between Perceived Organizational Support, employee engagement and risk appetite and how that relates downstream to organisational risk performance. Using the lens of Social Exchange Theory (SET; Blau, 1964) I examine how perceived organizational support (POS) predicts employee engagement and how this then relates to risk appetite and subsequent levels of risk taking in an organization. I then make predictions about how exchange …

Is Doing-Good-Enough (Dge) Related To Quitting Or Thriving: Organizational Support Moderates The Link Between Dge And Employee Well-Being, Job Satisfaction And Job Crafting, Yun Zhuo

Dissertations and Theses Collection (Open Access)

This research introduces the construct, Doing-Good-Enough (DGE), a work strategy in which employees consciously meet, but do not exceed, core job expectations. It is a satisficing approach aimed at prioritizing well-being and managing work demands. Three studies were conducted to build the DGE scale and examined its outcomes. Study 1 developed the new measurement scale of DGE by integrating its initial work definition with the existing Quiet Quitting (QQ) scales. Items composing the DGE scale were identified through an exploratory factor analysis (EFA). Study 2 validated the DGE scale as unidimensional via confirmatory factor analysis (CFA) and established its discriminant …

Unpacking Singapore's Leasehold Relativity Table: An Empirical And Legal Analysis, Koon Shing Kwong, Jing Rong Goh, Seng Wei, Edward Ti

Research Collection School Of Economics

In Singapore, most land is state-owned, with the state generally issuing leasehold estates via state leases of not more than 99 years1, depending on the intended land use. Naturally, the value of a leasehold estate, which erodes over time as the lease approaches the end of its term, is a key component of the premium charged for lease renewals, or the tax imposed for permission given in relation to a development that would increase the value of the land. By law, the state valuation of leasehold land is prescribed by a leasehold relativity table colloquially known as ‘Bala’s Curve’ or …

Product Technology Adoption And Aggregate Innovation, Qiugu He, Xuan Luo, Fan Zheng

Research Collection School Of Economics

We document that a firm's research and development (R&D) expenditure depends on its product diversity. Combining with the fact that Chinese manufacturers often enter new product markets via technology adoption, we develop a quantitative framework of innovation and technology adoption, allowing firms to expand their product scopes. Firms adopt technologies across multiple fields to expand their knowledge base, which in turn serves as an input for subsequent innovation or adoption. Counterfactual analysis from the 2000s reveals that two-thirds of knowledge privately held by all firms is generated through adoption, accounting for one-third of aggregate innovation.

On Modeling Of Multiplicative Bias Factor For Multivariate Degradation Data, Bingxin Yan, Qiuzhuang Sun, Zhisheng Ye

Research Collection College of Integrative Studies

Multivariate degradation data are increasingly common due to advances in sensor technology. They provide rich information for reliability analysis and remaining useful life (RUL) prediction. The multivariate measurement typically contains actual degradation of multiple performance characteristics (PCs) and measurement errors. The multiple PCs often have different physical meanings with different orders of magnitude, making the associated measurement errors vary in the orders of magnitude as well. It is highly desirable to have a parsimonious model accounting for the possible correlation in degradation measurements, so that more flexibility can be reserved for modeling the actual multivariate degradation. This study proposes a …

Marching To The Beat: The Role Of Complementor Alignment In The Architectural Evolution Of Ecosystems, Pengxiang Zhang, Liang Chen, Yang Yang

Research Collection Lee Kong Chian School Of Business

The evolution of innovation ecosystems hinges on the effective coordination between ecosystem leaders and complementors. While ecosystem-sponsored architectural innovations create new technological opportunities for complementors, they may unintentionally disrupt the performance of complementor products that were originally developed based on legacy architectural designs. This study provides empirical evidence of these disruptive effects and explores how complementors’ alignment with the ecosystem leader mitigates such challenges. Focusing on Apple’s release of Core ML—a proprietary artificial intelligence module—in its mobile ecosystem, we employ a difference-in-differences design to investigate variations in complementor performance after adopting this ecosystem-sponsored architectural innovation. Our findings reveal that complementors’ …

Performances In Last-Mile Deliveries Involving Cyclic Services Of Shuttles And Cargo Bikes, Byung Kwon Lee, Young Joo Kim, Joyce M. W. Low

Research Collection Lee Kong Chian School Of Business

This study introduces a novel approximation model that integrates the ideologies of order statistics and max-plus algebra in representing the collection and distribution service schemes of a last-mile delivery system. Under the respective schemes, electric cargo bikes (e-bikes) perform the last-mile delivery near a microhub with shuttles collecting packages from multiple local logistics hubs (or local hubs, for short) and/or distributing packages to multiple microhubs. The framework is designed to estimate the cyclic capacity under varying cargo carrying capacities of the e-bikes and service network configurations. Real-world data, such as the geographic conditions of the streets around the microhubs in …

Personality And Personnel Selection: Going Beyond Self-Reports And Linear Relationships, Filip Lievens, Jinyan Fan, Jingyi Li

Research Collection Lee Kong Chian School Of Business

The study of personality in selection and assessment represents one of the most longstanding and voluminous literature in industrial and organizational psychology. In this paper, we review two important recent research streams. First, we review studies on alternatives to self-report personality inventories, namely the use of Situational Judgment Tests (SJTs), assessment center (AC) exercises, and a multi-rater framework. Second, we review studies that go beyond linear relationships between personality and job performance. Generally, our review reveals that these alternative approaches show promises in better understanding personality and how personality relates to performance.

The Future Of Higher Education Is Under Siege: Reinvention May Be Its Salvation, Lily Kong

Research Collection School of Social Sciences

Trust in universities, once a bedrock institution of modern society, is fraying. Affordability, political scrutiny, and cultural divides weigh heavily. Readers are all too aware of the wrenching developments: funding cuts, visa restrictions, pauses in student enrolment processes. These concerns are not confined to US universities only. From Australia to the United Kingdom to South Korea to the Global South, university leaders face parallel strains — affordability, governance, and relevance — and feel the weight of a future under siege.

Risk Premia-Return Spillovers Among Commodity-Us Equity Markets, Marinela Adriana Finta

Sim Kee Boon Institute for Financial Economics

This study examines the risk premia-return spillovers of eight commodities (corn, soybean, wheat, copper, silver, gold, oil, and natural gas) and the U.S. equity market from 2008 to 2016. We define volatility, skewness, and kurtosis risk premia as the difference between implied and realized moments. Our results reveal an increasing trend in cross-market and cross-moment spillovers until mid-2012, with various announcements explaining these effects. Moreover, we document substantial cross-energy and cross-metal spillovers to the equity market and cross-return spillovers to risk premia. Higher-order risk premia also exhibit the highest effects on returns. In addition, we underline the prominent influence of …

Regulatory Impacts On Us Hazardous Waste Exports, Xiaofan Ji, Mengyu Wang, Tianyi Zhang

Sim Kee Boon Institute for Financial Economics

This paper examines the impact of key domestic and international regulations on US hazardous waste exports, focusing on shifts in export destinations and waste types from 2002 to 2023. Since 2005, OECD countries and US Trade Agreement Partners have become primary destinations for US hazardous waste, with significant surges after 2018 and a notable decline in 2022. An analysis of the regulatory landscape reveals that, while international frameworks such as the Basel Convention of 2021 have had a relatively limited impact on reducing US hazardous waste exports, domestic policies—particularly those in California—have more directly influenced export behaviors. Additionally, the US …

Organization Research As An Applied Science: Lessons From Fields That Shape Practice And Policy, Stephen X. Zhang, Gokhan Ertug

Research Collection Lee Kong Chian School Of Business

As an applied science, our field aims to improve organizational effectiveness and solve practical problems (Hideg, DeCelles & Tihanyi, 2020; Pfeffer & Fong. 2002; Pillutla & Thau, 2013). However, despite the increasing sophistication in methods and greater emphasis on theory in recent decades, we have not made commensurate strides in relevance and impact. As we see it, the heart of this challenge is the culture in our field that demands novel theoretical advancement from every paper (Aguinis & Cronin, 2022), which may inadvertently constrain our ability to address pressing organizational challenges. Previous appeals to enhance our impact as an applied …

How Do Analysts Affect Corporate Innovation? Evidence From Site Visits, Qiang Cheng, Brian Yutao Wang, Holly I. Yang, Zheyuan Zhang

Research Collection School Of Accountancy

While prior studies have examined whether financial analysts affect corporate innovation, there is little research on the mechanism through which this occurs. In this paper, we examine whether and how analysts' questions about innovation during site visits affect corporate innovation. Using a sample of corporate site visits in China, we find that when analysts ask questions about innovation during site visits, firms invest more in R&D in the future. Consistent with knowledge diffusion across firms, this association is stronger when analysts cover more firms in the same industry, when firms share similar technologies as industry peers, and when an innovation-expert …

Firm Digitalization And Accounting Jobs, Amanda Awyong, Qiang Cheng, Tian Deng, Rencheng Wang

Research Collection School Of Accountancy

This study examines how firm digitalization affects the demand for corporate accountants and their digital skills. Using more than 373,000 job posts for corporate accountants by U.S. non-technology firms between 2010 and 2019, we find that firm digitalization does not change the overall demand for financial specialists-accountants who are responsible for financial reporting, budgeting, and forecasting-but reduces the demand for financial clerks-accountants who primarily perform administrative financial tasks. We further show that firms digitalization increases the demand for digital skills among financial specialists, but not among financial clerks, and that such demand is greater than that for other employees within …

Managing Rumors On Electronic Interaction Platforms: How Management Responses Affect Investor Reaction, Runyu Wang, Zili Zhang, Keng Siau, Ziqiong Zhang

Research Collection School Of Computing and Information Systems

This study investigates how listed firms respond to investors’ rumor-related inquiries and examines the impact of these responses on investor reactions, as indicated by subsequent daily abnormal stock returns (ARs). Using a unique dataset of question-and-answer (Q&A) interactions from China’s major e-interaction platforms, established by the stock exchanges, our study provides insights into regulated firm-investor communications in a structured Q&A setting. Unlike informal social media channels, these platforms enable official responses from firm representatives, typically board secretaries, under direct regulatory oversight. By analyzing rumor-related Q&A pairs with regression models and several robustness checks, we find that firms can benefit from …

Impact Of Aigc Application On E-Commerce: A Study In The Scenario Of Product Display And Recommendation, Ya Shen

Dissertations and Theses Collection (Open Access)

Artificial Intelligence Generated Content is widely expected to enhance efficiency and lower operation cost for e-commerce. This study aims to investigate on how AIGC technology would impact on the online shopping behavior and conversion rate, specifically in the scenario of product display and recommendations.

Experiment 1 is to evaluate which scenario would have better efficiency on e-commerce platforms when using AIGC. Using an A/B testing methodology, the effects of AIGC application were measured among key factors of six product display and recommendation scenario on Vipshop.com. Results show that AIGC application on model image has the greatest impact, increasing CTR by …

The Dual Impact Of Ict Use On Work Autonomy, Workload, Work Engagement, And Work-Family Conflict: Moderating Effects Of Perceived Organizational Support And Conscientiousness, Shenghui Han

Dissertations and Theses Collection (Open Access)

This study investigates the dual impact of information and communication technology (ICT) use intensity on employee outcomes in the workplace, with a particular focus on work autonomy, workload, work engagement, and work–family conflict (WFC). Drawing upon the job demands-resources (JD-R) model and conservation of resources (COR) theory, I propose a dual-pathway framework in which ICT use intensity acts as both a job resource and a job demand. The study also examines the moderating roles of perceived organizational support (POS) and conscientiousness.

Data were collected from 414 full-time employees across six companies in China through a three-wave survey with two-week intervals …