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Counteracting offshore tax evasion: Evidence from the foreign account tax compliance act
No full textInternational audienceThis paper aims to investigate the effect of the Foreign Account Tax Compliance Act (FATCA) on the deposits held by US global banks through their branches located around the world. Using an unpublished dataset on deposits held by branches of US banks on a geographically unconsolidated basis, we find that the FATCA led to a reduction in deposits held in branches located in tax havens. We find that this effect is more severe in those jurisdictions signing a reciprocal exchange of information agreement. We also advance evidence in support of deposit shifting within the US banking system towards locations without a reciprocal intergovernmental agreement
Imagining aesthetic leadership
No full textInternational audienceThe study of aesthetic leadership has recently gained importance in the organizational literature, wherein some authors focused on the perception and manipulation of “beautiful” artifacts and others focused on relational processes, “dwelling in the senses” (Ropo et al., 2017). In contrast to those views, we argue that aesthetic leadership highlights the role of imagination, beyond artifacts and sense perceptions. To give due consideration to imagination in aesthetic leadership, we show how Kant and Arendt’s philosophies can be transposed to organizational studies to formulate three roles for imagination in leadership: 1. Achieve representative thinking in leadership processes; 2. Allow leadership to create social commitment to put those representations into action; and 3. Sustain a capacity of projective agency as the capacity of inventing alternative but feasible futures
Walling in and Walling out: Middle Managers' Boundary Work
No full textInternational audienceLiterature around middle management has highlighted the importance of intra‐organizational boundaries, focusing on the in‐betweenness and fluidity of middle‐managerial roles and practices. Yet, this literature has largely focused on the crossing of largely stable, monolithic boundaries, placing less emphasis on the plurality of emerging boundaries and the ways in which they are constructed. Focusing on boundaries as the outcomes of, rather than only as constraints upon, everyday practices, we conduct an ethnographic study across multiple sites of a Brazilian audit firm, examining middle managers' construction, maintenance and adjustment of boundaries. Drawing upon ethnographic fieldnotes and 155 formal interviews, our study reveals how middle managers fluidly manipulate boundaries' visibility and permeability to achieve specific purposes, and how different configurations of these elements generate various boundary work practices, which we describe as barricade, façade, taboo and phantom boundary work. Moreover, we show the dual orientation of middle managers' boundary work – both obstructing and facilitating boundary‐crossing – demonstrating that, in contrast to prior research, both orientations can be enacted by the same actor according to his or her purposes. By doing so, we contribute to scholarship exploring agency and plasticity as the key issues linking the existing literature on middle management with that on boundary work
The irreversible pollution game
No full textInternational audienceWe investigate the extent to which the irreversibility of pollution shapes the free-riding problems inherent in pollution (differential) games. To this end, we use two-country differential pollution games. Irreversibility is of a hard type: While strictly positive and concave below a certain threshold level of pollution, pollution decay drops to zero above this threshold. Assuming that the pollution damage function and preferences are quadratic, we first examine both the cooperative and non-cooperative versions of the game. We innovate in analytically demonstrating the existence of Markov perfect equilibria (MPE) and characterizing these. Second, we demonstrate that when players face the same pollution costs (symmetry), irreversible pollution regimes are more frequently reached than under cooperation, and we evaluate the irreversibility penalty stemming from the absence of cooperation. Incidentally, we prove that open-loop Nash equilibria lead to reach more frequently the irreversible regime than the MPE under our setting. Third, we study the implications of asymmetry in the pollution cost. We find that for equal total pollution costs, asymmetric equilibria produce a lower emission rate than the symmetric under some mild conditions, thereby driving the system to irreversibility less frequently than the latter. Finally, we prove that provided the irreversible regime is reached in both the symmetric and asymmetric cases, long-term pollution is greater in the symmetric case, reflecting more intensive free-riding under symmetry
How Does Selling Capability Impact Firm Value? The Moderating Roles of Relative Strategic Emphasis, Market Volatility, and Technological Volatility
No full textInternational audienceFirms develop and deploy selling capability to create and sustain a competitive advantage. Previous studies have focused predominantly on static, input-based selling capability, paying little attention to dynamic, efficiency-focused selling capability. This treatise reconceptualizes selling capability from a dynamic and efficiency (input–output) perspective and investigates the effect of selling capability on firm value with the contingent role of internal [i.e. relative strategic emphasis (SE)] and external (i.e. market volatility and technological volatility) factors. Using data from 341 US-based manufacturing and service firms over the period 2014–2020 and an endogeneity-robust dynamic estimation technique, the authors find that selling capability positively affects firm value, and firms with a relative SE on value appropriation (i.e. advertising) as opposed to value creation (i.e. R&D) reap more rewards from selling capability. That is, relative SE positively moderates the nexus between selling capability and firm value. Furthermore, the results demonstrate that the interactive effect of selling capability and relative SE is weaker when an industry experiences higher market volatility but stronger when technological volatility is higher. Overall, this study demonstrates that a firm's selling capability should be managed dynamically in light of its (internal) relative SE and (external) environmental conditions. The results are robust to several additional sensitivity analyses.Source : Publisher
Deparadoxification and value focus in sharing ventures: Concealing paradoxes in strategic decision-making
No full textInternational audienceThis study investigates how sharing ventures address the paradox of doing good versus doing harm in their strategic decision-making. The doing good versus doing harm paradox refers to the difficulty of sharing ventures to balance the aim to benefit society and the environment while minimizing potential adverse effects. Understanding and addressing this paradox is crucial for promoting sustainable and responsible decision-making. Our thematic content analysis of 38 in-depth interviews with founders and senior managers of sharing ventures in four European countries finds that these ventures align along three distinct value focus types in their decision-making and use five mechanisms to conceal paradoxes related to balancing social/environmental and economic contradictions. By surfacing the importance of sharing ventures’ value focus and resultant mechanisms to deparadoxify, our findings provide insights into organisational paradox and the sharing economy, specifically the purposeful concealment of paradox as a counterintuitive choice for remaining actionable in decision contexts
The impact of economic policy uncertainty on sustainability (ESG) performance: the role of the firm life cycle
No full textInternational audiencePurpose This study investigates the impact of economic policy uncertainty (EPU) on corporate sustainability [environmental, social and governance (ESG)] performance and aims to explore whether uncertainty-induced sustainability performance is influenced by the firm's life cycle (LC). Design/methodology/approach The study uses data from European non-financial firms listed during the period from 2002 to 2022 to extend the nascent literature regarding EPU and sustainability performance while applying a dynamic panel data regression analysis (Generalized Method of Moments - GMM System) on 11,462 firm-year observations of 1,869 European firms. Findings The authors find overwhelming evidence that policy uncertainty affects the sustainability performance of European firms. The firms restrict their environmental and governance-related activities and address immediate issues to survive during periods of high EPU. Conversely, the firms increase their social engagements to decrease uncertainty-induced information asymmetry. The authors' results show that the intensity and type of sustainability performance are also influenced by the firm's LC. The results imply that board gender diversity (BGD) increases while power concentration with the chief executive officer (CEO) decreases sustainability performance. Practical implications These findings have important implications for policymakers, potential investors, firm management and other stakeholders given the firms' access to resources and preferences to encounter uncertainty vary across different LC stages. Originality/value To the best of the authors' knowledge, this is the first study that investigates the role of the firm's LC in the relationship between policy uncertainty and sustainability performance in the European context
Does climate governance affect waste disclosure? Evidence from the U.S.
No full textInternational audienc
New Product Development Process Execution, Integration Mechanisms, Capabilities and Outcomes: Evidence from Chinese High‐Technology Ventures
No full textInternational audienceAbstract This study examines new product development (NPD) processes in high‐technology new product ventures in the emerging market context. Drawing upon the knowledge‐based view and the capability‐based view, we propose a model that characterizes relationships between NPD process execution stages and product competitive advantage, and accounts for the moderating effects of NPD integration mechanisms on these relationships. Our model also explains how pricing capabilities can become a liability that undermines how product advantage impacts new product performance. We test this framework within an emerging market context that has been notably absent from the literature. Our data are generated from 187 new product projects and a follow‐up of 83 projects, from Chinese high‐technology ventures. We identify important theoretical interdependencies within our structural model results. Specifically, marketing–technical integration positively moderates the relationship between product development and testing capability and commercialization capability, while new product implementation capability positively moderates the relationship of commercialization capability and product competitive advantage. Yet, penetration pricing capability negatively moderates the link between product competitive advantage and new product performance
Digital technologies and eco-innovation. Evidence of the twin transition from Italian firms
No full textInternational audienceThis paper investigates how the twin transition (digital & green) unfolds within firms by relating investments in digital technologies to the propensity of eco-innovating production processes and models. Drawing on a heterogeneous theoretical background, digital technologies can be hypothesised to enable eco-innovation across the board. However, a greater eco-innovation impact is expected from Artificial Intelligence and from bundling digital investments. Using the new Permanent Census of Firms of the Italian National Statistical Office, these hypotheses are tested on a large sample of more than 150,000 firms. Results confirm that the contribution of digital technologies to a firm’s eco-innovation is mainly driven by investments in AI application areas, while investments in other digital technologies work more selectively. Moreover, new eco-innovative production processes and models benefit from bundling investments in different digital technologies, but with differences among firms of different size