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Full-Text Articles in Business

High Flying Adored: How Ceo Narcissism Influences Firms’ Responses To Above-Aspiration Performance With Risky Organizational Change, Korcan Kavusan, Daniel Mack, Matthew P. Mount, Gokhan Ertug Aug 2025

High Flying Adored: How Ceo Narcissism Influences Firms’ Responses To Above-Aspiration Performance With Risky Organizational Change, Korcan Kavusan, Daniel Mack, Matthew P. Mount, Gokhan Ertug

Research Collection Lee Kong Chian School Of Business

Research Summary: Research on performance feedback presents conflicting views on how above-aspiration performance influences organizational change. Some studies argue that it constrains change due to a lack of organizational motivation, while others suggest that it enables change by expanding managerial discretion. Reconciling these perspectives, we suggest that managers’ narcissistic tendencies can fundamentally alter how a firm responds to above-aspiration performance. We theorize and find evidence that high-narcissism CEOs respond to above-aspiration performance with more acquisitions—attention-generating actions that align with their self-enhancement motives, while under similar conditions low-narcissism CEOs avoid acquisitions, due to their uncertainty and risk. Our findings highlight the …


What Values Best Distinguish The World's Cultures? The Machine Learning-Based Cultural Values Inventory, Abhishek Sheetal, Shilpa Madan, Rui Ling Lee, Krishna Savani Aug 2025

What Values Best Distinguish The World's Cultures? The Machine Learning-Based Cultural Values Inventory, Abhishek Sheetal, Shilpa Madan, Rui Ling Lee, Krishna Savani

Research Collection Lee Kong Chian School Of Business

Scientists studying culture typically focus on a small number of theoretical constructs, such as individualism–collectivism, when seeking to explain cultural differences in psychological tendencies and behaviors. However, existing theories of culture could have missed out on important constructs that are useful for explaining cross-cultural differences. We used an abductive approach combining prediction and explanation to uncover important cultural values. In the prediction phase, based on 594 attitudes, values, and beliefs included in the World Values Survey, a neural network could classify respondents’ nationalities with 90% accuracy in out-of-sample data. In the explanation phase, a feature importance analysis identified the values …


Eliciting Supplier Cooperation For Value Chain Decarbonization: A Field Experiment With Smallholder Farmers In India, Sukti Ghosh, Jasjit Singh Aug 2025

Eliciting Supplier Cooperation For Value Chain Decarbonization: A Field Experiment With Smallholder Farmers In India, Sukti Ghosh, Jasjit Singh

Research Collection Lee Kong Chian School Of Business

Many firms are attempting to reduce greenhouse gas emissions across their value chain. However, this requires convincing suppliers to adopt relevant decarbonization practices, which is challenging when the suppliers perceive such practices as risky or detrimental for their economic well-being. We employ a field experiment to examine relational investments (i.e., investments intended to promote mutual benefit for the exchange partners) as a tool for overcoming this challenge. In a research collaboration with a global firm pursuing decarbonization of its agricultural supply chain in India, we investigated the effectiveness of complementing training their supplier farmers on climate-friendly agricultural practices with also …


On The Origin Of Green Finance Policies, Theodor Florian Cojoianu, D. French, Andrea G. F. Hoepner, Sheenan L., Anh Vu Aug 2025

On The Origin Of Green Finance Policies, Theodor Florian Cojoianu, D. French, Andrea G. F. Hoepner, Sheenan L., Anh Vu

Research Collection College of Integrative Studies

Despite the rising number of green finance policies, the socioeconomic determinants shaping them remain largely unexamined. Drawing from the literature analysing the relationship between regulation, market development and institutional economics, we contend that green finance policy adoption is driven by both market-based and institutional factors. Using a survival analysis approach to understand the levers influencing green finance policy adoption across 188 countries from 2000 to 2019, we find that exposure to the fossil fuel industry predominantly drives the initial issuance of green finance policies. The positive effect of fossil fuel commercial financing on the adoption of green finance policies exists …


Funder Listening To Shift Power: Definitions And Context, Melinda Tuan, Rick Moyers, Gita Gulati-Partee Aug 2025

Funder Listening To Shift Power: Definitions And Context, Melinda Tuan, Rick Moyers, Gita Gulati-Partee

The Foundation Review

Listening in the context of philanthropy is a common colloquial term that can have many definitions, ranging from everyday conversations that inform foundation work to more formal opportunities for community engagement. Most foundations say they listen, but all forms of listening are not equally beneficial, and listening alone does not inherently advance equity. Listening, done poorly, can be performative and extractive. Listening well, in ways that advance equity, is done in partnership, requires a response from the listener to acknowledge what’s been heard and what will be done as a result, and ultimately shifts power to the community.

Fund for …


Executive Summaries Aug 2025

Executive Summaries

The Foundation Review

No abstract provided.


A New Opportunity For Funder-Nonprofit Partnership: Advancing Shared Listening Efforts To Learn From Community, Valerie Threlfall Aug 2025

A New Opportunity For Funder-Nonprofit Partnership: Advancing Shared Listening Efforts To Learn From Community, Valerie Threlfall

The Foundation Review

Funders lack scalable tools and processes for advancing their community listening efforts. As foundations explore this work, there is an opportunity to leverage the nonprofit sector’s experience in listening and to partner more actively with grantees to learn from community.

Nonprofits have embraced community listening more rapidly than funders over the past 10 years. Over 40,000 organizations have affirmatively described their listening practices via How We Listen, a feedback self-assessment that is part of Candid and Charity Navigator’s nonprofit profiles, and approximately 1,400 organizations have participated in Listen4Good’s capacity-building programs. This momentum has enabled the development of tools such as …


Front And Back Matter Aug 2025

Front And Back Matter

The Foundation Review

No abstract provided.


Editorial, Julia Coffman Aug 2025

Editorial, Julia Coffman

The Foundation Review

No abstract provided.


Listening And Participation Prime Funders To Honor And Build Community Ownership, Gita Gulati-Partee, Katy Love Aug 2025

Listening And Participation Prime Funders To Honor And Build Community Ownership, Gita Gulati-Partee, Katy Love

The Foundation Review

Funder listening is an essential complement to community participation to disrupt white dominant culture habits that entrench the status quo of hierarchy and power. Community-centered listening, combined with participatory processes, offers funders an opportunity to shift in deep and sustainable ways from an individualistic, “power over” orientation to interdependent relationships with community partners.

In this article, two practitioners of equity and participatory philanthropy share how funder listening and community participation form a potent combination to help funders confront their own power and use it intentionally to honor and bolster community ownership and agency.

Drawing on the authors’ direct experience, this …


Listening And Responding Lead To Better Outcomes: Building The Evidence Base For High-Quality Listening Practice, Penelope Huang Aug 2025

Listening And Responding Lead To Better Outcomes: Building The Evidence Base For High-Quality Listening Practice, Penelope Huang

The Foundation Review

In 2019, Fund for Shared Insight made grants to six research teams to test the hypothesis that if direct-service organizations gain a deeper understanding of how well their programs are serving clients by listening and actively responding to client feedback, they can increase the likelihood of positive outcomes. This body of research explores the case for incorporating participant voice to improve program effectiveness.

As philanthropy seeks to become more responsive to the people and communities most impacted by their decisions, this research has important implications for philanthropic practice, including the selection of grantees, learning in partnership with grantees and community, …


Leaning Into The Messiness Of Authentic Engagement: Fostering Reciprocity In Foundation Strategy, Learning, And Evaluation, Sonia Taddy-Sandino, Jennifer Ho, Kim Ammann Howard, Clare Nolan Aug 2025

Leaning Into The Messiness Of Authentic Engagement: Fostering Reciprocity In Foundation Strategy, Learning, And Evaluation, Sonia Taddy-Sandino, Jennifer Ho, Kim Ammann Howard, Clare Nolan

The Foundation Review

Over the last several years, numerous foundations have endeavored to forge deeper relationships with grantees and challenge the status quo in strategy development and evaluation design. Encouraged by efforts such as the Trust-Based Philanthropy Project and the Equitable Evaluation Initiative, some funders are seeking to redefine how they engage grantees and field partners by navigating the nuances of power dynamics, mutual interests, and genuine collaboration. While there are encouraging signs of progress, there are also plenty of examples of foundation and nonprofit leaders getting stuck or reverting to the modus operandi. Competing agendas, the lack of sustained political will, and …


Community Engagement: A Core Practice On The Journey To Power Sharing, Elizabeth Jordan, Tryphena A. Clarke, Raquel R. Robinson Aug 2025

Community Engagement: A Core Practice On The Journey To Power Sharing, Elizabeth Jordan, Tryphena A. Clarke, Raquel R. Robinson

The Foundation Review

In this article, the authors posit that equity and power-sharing are foundational considerations for responsible philanthropy given the inherently unequal balance of wealth. These considerations may be magnified for family and place-based foundations where philanthropy has an outsized impact within a particular community.

Community engagement is a core practice tied to equity and power-sharing that can bring philanthropy into closer alignment with democratic and social equity values. This article examines the 15-year journey of a place-based family foundation as a reflection on how grantmaking organizations may shift their governance, giving priorities, staffing model, and operating practices to support the tenets …


Listening As An Adaptive Practice To Transform Philanthropy, Nitya Venkateswaran, Kate Szczerbacki, Jay Feldman Aug 2025

Listening As An Adaptive Practice To Transform Philanthropy, Nitya Venkateswaran, Kate Szczerbacki, Jay Feldman

The Foundation Review

A growing number of grantmaking institutions (GMIs) recognize that listening to communities in which they invest—especially those to, and most affected by, the challenges being addressed—is crucial to achieve their equity goals. Despite investments and intent to listen, there is a gap in implementation.

Genuine listening for equity requires that foundation leaders view the shift as adaptive and not merely technical. A technical change entails adoption of specified methods whereas adaptive changes require a fundamental shift in values and beliefs. Solely implementing new “listening” techniques without shifting values and beliefs could leave gaps between intention and action. But current resources …


The Trouble With Community Engagement: From Power Sharing To Power Shifting Through The Community Bill Of Rights, Jessica Lee, Patrick Mcneal, Malikah Garner, Katya Fels Smyth, Tanya Tucker, Shemekka Stewart Isaacs, Jasmaine Shaphon Henry, Miranda Rabuck Aug 2025

The Trouble With Community Engagement: From Power Sharing To Power Shifting Through The Community Bill Of Rights, Jessica Lee, Patrick Mcneal, Malikah Garner, Katya Fels Smyth, Tanya Tucker, Shemekka Stewart Isaacs, Jasmaine Shaphon Henry, Miranda Rabuck

The Foundation Review

Reflecting a growing consensus that meaningful change doesn’t come without the involvement of those most impacted, funders have signed on to efforts to “listen,” “get proximate,” and “empower.”

In this article, the authors draw on their lived expertise and research to describe how even well-intentioned community engagement efforts can become extractive, tokenizing, and undermine existing community assets. As a meaningful alternative, the authors suggest “centering community” as an orientation to all philanthropic work and the Community Bill of Rights (CBR) as a tool to guide the required change (Black et al., 2022).

Drawing on case examples from healthcare, urban planning, …


Evaluating Efforts To Shift Power Through Listening: Defining Power And Listening To All Sides, Sarah Stachowiak, Juan Clavijo Aug 2025

Evaluating Efforts To Shift Power Through Listening: Defining Power And Listening To All Sides, Sarah Stachowiak, Juan Clavijo

The Foundation Review

There are a variety of ways funders and nonprofits are trying to shift the power dynamics between those who typically have held it (i.e., funders and organizations) to those who have unique and important expertise: those most affected by the problems the social sector is trying to solve.

In this article, we share lessons from two evaluations that sought to understand how those who were being listened to experienced the listening process, exploring the degree to which people felt heard and their experiences of how, and in what ways, power shifted for them. One evaluation focused on the experiences of …


Centering Community Voice In Strategic Design: The Build Health Challenge Model, Melissa Monbouquette, Jessica Mulcahy Aug 2025

Centering Community Voice In Strategic Design: The Build Health Challenge Model, Melissa Monbouquette, Jessica Mulcahy

The Foundation Review

It is commonplace today for philanthropies to require grantee partners to have a community engagement strategy to ensure that the institution reflects the community that it serves. It is also incumbent on foundations to embrace the same intent. Alongside participatory practices, listening is an opportunity to level the power dynamics inherent to philanthropic practice.

The BUILD Health Challenge® (BUILD) is an innovative funder collaborative designed to support local cross-sector action to address the root cause of health inequities. Established in 2015, BUILD supports participants from across the U.S. to engage in partnerships including residents, community-based organizations, health departments, and health …


Tfr 17.2 Full Issue Aug 2025

Tfr 17.2 Full Issue

The Foundation Review

No abstract provided.


The Tax Adviser, Volume 12, Number 11, November 1981, American Institute Of Certified Public Accountants Jul 2025

The Tax Adviser, Volume 12, Number 11, November 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Jul 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Thumbtax, Robert F. Manning Jul 2025

Thumbtax, Robert F. Manning

Tax Adviser

No abstract provided.


Washington Report: Tax Division Comments On Sec. 385 Regs., Kenneth F. Thomas, Peter F. Zimmermann, American Institute Of Certified Public Accountants. Federal Tax Division Jul 2025

Washington Report: Tax Division Comments On Sec. 385 Regs., Kenneth F. Thomas, Peter F. Zimmermann, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.


Sale Of A Residence: A Closer Look, Patrick B. Dorr, John H. Wilguess Jul 2025

Sale Of A Residence: A Closer Look, Patrick B. Dorr, John H. Wilguess

Tax Adviser

No abstract provided.


Tax Clinic, Darwin Broenen Jul 2025

Tax Clinic, Darwin Broenen

Tax Adviser

No abstract provided.


Hershey Foods Corp.: Diabetic Shock For The Irs, Wesley Yang, Leroy L. Metz Jul 2025

Hershey Foods Corp.: Diabetic Shock For The Irs, Wesley Yang, Leroy L. Metz

Tax Adviser

No abstract provided.


Estate Planning: Charitable Gift Of A Personal Residence Or Farm With Retained Life Interest, David A. Burgren Jul 2025

Estate Planning: Charitable Gift Of A Personal Residence Or Farm With Retained Life Interest, David A. Burgren

Tax Adviser

No abstract provided.


Highlights Of The Economic Recovery Tax Act Of 1981, Gerald W. Padwe, David D. Green Jul 2025

Highlights Of The Economic Recovery Tax Act Of 1981, Gerald W. Padwe, David D. Green

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 12, Number 10, October 1981, American Institute Of Certified Public Accountants Jul 2025

The Tax Adviser, Volume 12, Number 10, October 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended September 1981, American Institute Of Certified Public Accountants Jul 2025

Subject Index, 12 Months Ended September 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended September 1981, American Institute Of Certified Public Accountants Jul 2025

Author Index, 12 Months Ended September 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.