Publications

Articles

A Mathematical Turn in Business Regulation: The Rise of Legal Indicators

D. RESTREPO AMARILES

International Journal of Law in Context

Forthcoming

Departments: Tax & Law


An Integrative Model of the Influence of Parental and Peer Support on Consumer Ethical Beliefs: The Mediating Role of Self-Esteem, Power and Materialism

E. GENTINA, L. SHRUM, T. LOWREY, S. VITELL, G. ROSE

Journal of Business Ethics

Forthcoming

Departments: Marketing, GREGHEC (CNRS)

Keywords: Ethics, Adolescent consumers, Materialism, Self-esteem, Power, Peer support, Parental support


What causes adolescents to develop consumer’ ethipatterns of parent–child interactions to explain risky and unethical consumer behaviors. We take a different perspective by focusing on the positive support of parents and peers in adolescent social development. An integrative model is developed that links parental and peer support with adolescents’ self-worth motives, their materialistic tendencies, and their consumer ethical beliefs. In a study of 984 adolescents, we demonstrate support for a sequential mediation model in which peer and parental support is positively related to adolescents’ self-esteem and feelings of power, which are each associated with decreased materialism as a means of compensating for low self-worth. This reduced materialism is, in turn, associated with more etcal beliefs? Prior research has largely focused on the negative influence of peers and negative patterns of parent–child interactions to explain risky and unethical consumer behaviors. We take a different perspective by focusing on the positive support of parents and peers in adolescent social development. An integrative model is developed that links parental and peer support with adolescents’ self-worth motives, their materialistic tendencies, and their consumer ethical beliefs. In a study of 984 adolescents, we demonstrate support for a sequential mediation model in which peer and parental support is positively related to adolescents’ self-esteem and feelings of power, which are each associated with decreased materialism as a means of compensating for low self-worth. This reduced materialism is, in turn, associated with more ethical consumer beliefs

Building the legitimacy of whistleblowers: A multi-case discourse analysis

H. STOLOWY, Y. GENDRON, J. MOLL, L. PAUGAM

Contemporary Accounting Research

Forthcoming

Departments: Accounting & Management Control, GREGHEC (CNRS)

Keywords: Whistleblowing; Fraud detection; Role definition; Discourse analysis; Legitimacy; Securities and Exchange Commission (SEC); Sarbanes-Oxley Act (SOX)


Evidence suggests society still does not view whistleblowers as wholly legitimate – despite legal protections now offered in some jurisdictions, such as the United States. Drawing on a discourse analysis, (i.e., an examination of statements), we investigate the well-publicized stories of seven whistleblowers from 69 sources, including books, first- and second-hand interviews, websites and videos. Our focus is to examine how whistleblower discourses can build legitimacy by more tightly defining the whistleblower role and demonstrating its alignment with social norms. Using whistleblower self-narratives, we identify four narrative patterns: (1) Trigger(s): the event(s) leading to whistleblowing; (2) Personality traits: whistleblower’s morality, resourcefulness, and determination; (3) Constraints: barriers requiring regulatory and organizational change; and (4) Consequences: the longer-term positive impact of the whistleblowing act. These patterns rely on symbolic, analogical, and metaphorical framing to allow others to better understand the role of whistleblowers and enlist their support. Exploring a dataset of 1,621 press articles, we find indications that these narrative patterns resonate in the media – which provide a form of support and may be instrumental in legitimizing the whistleblower role. Grounded on these results, we develop a legitimacy construction model of the whistleblower role, i.e., a representation of how role legitimacy is produced and sustained. From this model, we identify a number of important areas for future research

Impact of Average Rating on Social Media Endorsement: The Moderating Role of Rating Dispersion and Discount Threshold

X. LI

Information Systems Research

Forthcoming

Departments: Information Systems and Operations Management, GREGHEC (CNRS)


Non-additivity in accounting valuation: Theory and applications

L. PAUGAM, Jean-François CASTA, H. STOLOWY

Abacus

Forthcoming

Departments: Accounting & Management Control, GREGHEC (CNRS)

Keywords: Choquet capacities, Goodwill, Growth options, Non-additive accounting-based valuation, Productive efficiency, Synergies

https://onlinelibrary.wiley.com/doi/abs/10.1111/abac.12125


This paper has three objectives. First, to introduce a theoretical solution to the issue of non-additivity between assets in place, relying on an accounting-based valuation approach. Second, to explain how such an approach can be implemented empirically by measuring synergies between assets. Third, to present the properties of this non-additive valuation technique. We use Choquet capacities, that is, non-additive aggregation operators, to measure the interactions between assets and apply our methodology to a sample of US firms from the capital goods industry. To operationalize our approach we examine the relationships between synergies-captured by Choquet capacities-and the market-to-book ratio (proxying for growth options), and show how interactions between assets are consistently linked to a firm's market-to-book ratio. We also measure firm-specific productive efficiency relative to the industry and firm size. For large firms, efficiency, as defined by our approach, is positively associated with higher future operating cash flows. For small firms, efficiency is positively associated with higher future sales growth. We document that the non-additive approach appears to be better able to identify expected relationships between efficiency and future performance than a simpler approach based on the market-to-book ratio. © 2018 Accounting Foundation, The University of Sydney

Shine on me: Industry coherence and policy support for emerging industries

P. GEORGALLIS, G. DOWELL, R. DURAND

Administrative Science Quarterly

Forthcoming

Departments: Strategy & Business Policy, GREGHEC (CNRS)

Keywords: markets, institutional change, institutionalization, social movements, categories

http://journals.sagepub.com/doi/pdf/10.1177/0001839218771550


It has long been recognized that government support can catalyze the emergence and growth of new industries. But under what conditions does an emergent category of organizations come to receive state support in the first place? In this paper, we theorize how government support for a nascent industry is jointly determined by the industry's internal features and external forces. We test our arguments by analyzing feed-in-tariff policies for the emergent solar photovoltaics (PV) industry in 28 European countries over more than two decades. We find that feed-in-tariffs were more likely in countries with greater numbers of solar PV producers and in countries where the industry was more coherent, containing fewer producers coming from industries with a contrasting identity. Further, we find that the concentration of the incumbent energy sector enhances the effect of the number of producers on policy support when the industry is coherent, but not when it is incoherent. Our results shed new light on the relationship between public policy and industry category emergence, and extend our understanding of how new industries can attain valuable state support while operating in seemingly hostile environments

Time Compression (Dis)Economies: An Empirical Analysis

A. HAWK, G. PACHECO DE ALMEIDA

Strategic Management Journal

Forthcoming

Departments: Strategy & Business Policy, GREGHEC (CNRS)

Keywords: time compression diseconomies, time-cost tradeoff, time inefficiencies, temporal frictions, sustainable competitive advantage

https://onlinelibrary.wiley.com/doi/epdf/10.1002/smj.2915


To investigate time compression diseconomies (TCD), this study estimated time-cost elasticities using 459 oil and gas global investment projects (1997-2010). Results show that the average cost of accelerating investments is negative: a firm could cut $6.3 million in costs of a single project by accumulating asset stocks one month faster. About 88 percent of the projects exhibit negative time-cost elasticities with over 39 percent of unrealized economies of time compression. Only 12 percent of the projects are subject to TCD. These time inefficiencies or frictions do not negate the existence of TCD, but suggest they are less prevalent than assumed in the literature. Management experience, R&D investment, firm size, economic development and political stability are shown to be associated with greater time compression efficiency

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Call for papers

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15 November 2018

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AOM 2018 - Call for Application

10 June 2018

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Student posts

Book Review: bolo'bolo: a utopian perspective

Review by Prunelle Bonnard 1 December 2017

What if our civilization were to collapse five years from now? What if money were to become (...)


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