From private label to co-branded credit card: an assessment of the impact of a change in value proposition over customer value perception and company value capture

Journal of Financial Services Marketing - Purpose: The aim of this paper is to evaluate the success of a value proposition over time, considering two aspects: customer’s perceived value and...     

The Joint Effect of Ethical Idealism and Trait Skepticism on Auditors’ Fraud Detection

Journal of Business Ethics - Although regulators have identified ethical lapses as a key factor contributing to auditors’ failure to detect their clients’ fraudulent financial reporting...     

Intrapreneurship model in the software industry

Quality & Quantity - The complexity of business dynamics demands that companies search for alternative ways to ensure their growth and survival. Thus intrapreneurship emerges as an ad-hoc...     

Innovating for Good in Opportunistic Contexts: The Case for Firms’ Environmental Divergence

Journal of Business Ethics - Opportunistic behaviors are considered ethically and strategically troublesome since they disrupt otherwise mutually beneficial relationships. Previous literature has...     

Socio‐economic transitions and everyday life changes in the rural world: Pyrenean households and their contemporary economic history

This article focuses on understanding rural life and how agrarian everyday life changes as a consequence of the radical socio‐economic transformations that, across the world, have accompanied rural communities in their transition from economies of subsistence to industrial production, and, in some areas, from there to providers of service to the tourism‐oriented leisure economy. In the last century in the Alt Urgell District (Spanish Pyrenees), many communities went from a production model based on subsistence farming and livestock breeding first to a specialization in milk production and later to tourism. The industrialization of milk production, the radical transformation of the scale of their operations, and the monetization of life transformed the identity and structure of these communities. The subsequent transformation of many of these farms to accommodate the leisure industry changed the shape of these households again. This paper reflects on how science, governance, commodification, and technology played a role on the transformation of the rural mountain areas, their people, and their everyday life.     

Family firm’s management composition: the role played by family members’ age in TMT and supervisor levels

Quality & Quantity - Family firms (FFs) are the backbone of entrepreneurial fabric in many countries. Management of such businesses is complex because of their features: the overlap between...     

Shareholder Activism and Voluntary Disclosure Initiation: The Case of Political Spending

Demand for disclosures on environmental, social, and governance (ESG) issues has increased dramatically. Using corporate political spending disclosures as our setting, we conduct a detailed inquiry of 541 political spending‐related shareholder proposals from 2004 to 2012 to highlight the role of shareholder activism as a mechanism to motivate ESG disclosure. Unlike earlier studies, we examine both proposals that went to a vote and proposals that were withdrawn by the activist, allowing us to assess more comprehensively the success of shareholder activism. We find that 20 percent of firms targeted by disclosure proposals begin disclosing in the subsequent year, although implementation rates vary by proposal type—8 percent for proposals subject to a vote versus 56 percent for proposals withdrawn. The sponsor is also important: unions and public pension funds are less likely than other activists to target firms with agency problems and are less successful in having proposals withdrawn, and the implementations they obtain are viewed more negatively by the broader investor base. Our findings highlight shareholder proposals as one mechanism through which investors can successfully express their preferences for corporate disclosure policies. Given activists' long‐standing interest in environmental and social disclosure policies, we believe our findings generalize to a broader set of ESG disclosures.     

Good global citizen? ASEAN’s image building in the United Nations

ABSTRACT

Based on role theory, the article examines the images that ASEAN member governments project of their organization. It rests on a discourse analysis of 198 speeches in the United Nations General Assembly between 1998 and 2017. Findings suggest that ASEAN does not figure as a top priority for delegates and that an overarching ASEAN role conception is missing. However, their addresses reveal parameters on which a collective role conception can be built. Individual ASEAN countries undertake great efforts to project themselves as ‘good global citizens,’ a role conception that could also be applied to ASEAN.     

Inequality in turbulent times: income distribution in Germany and Britain, 1900–50

Using social tables, this article provides new data on inequality in Germany and Britain on an annual basis for the first half of the twentieth century. Inequality trends in these two countries tended to follow opposite patterns. The decline in inequality in Germany was interrupted during the First World War and the Nazi period, while in Britain the reversal took place between the end of the First World War and the Great Depression. Results show that the drop in inequality during the twentieth century in Europe did not follow secular trends, thus supporting the notion of inequality cycles.