Gender-Related Variability in Information Processing of Disclosure Documents

Journal of Consumer Policy - Disclosure is used worldwide as a tool to increase transparency and help investors to make their decisions, thus partially overcoming asymmetric information in...     

Entrepreneurial ecosystems and the lifecycle of university business incubators: An integrative case study

University business incubators (UBIs) are an important part of the ecosystem that supports entrepreneurial activities and economic development. Extant research has focused on examining UBI activities at a single point in time, but there is a paucity of theoretical and empirical work aimed at understanding the forces that explain why and how UBIs change over time. This is an important gap because establishing a university business incubator does not assure its development and growth. We address this issue by drawing upon the Fisher et al. Academy of Management Review, 41(3), 383-409 (2016) Identity-Legitimacy-Life Cycle model to explain how the pursuit of resources and organizational legitimacy shapes the development of UBIs along key strategic and operational dimensions, which has implications for performance evaluation over time. We illustrate with a case study about the creation and evolution of the DMZ, a leading UBI at Ryerson University in Canada. This case provides new insights about the dynamics of UBIs and their relationships with the entrepreneurial ecosystems in which they are embedded. Implications for future research, management practice, and public policy are discussed.

     

Ordinaries

Journal of Bioeconomics - The Ordinaries column began in 2019 to promote a Neo-Darwinian synthesis of neoclassical and behavioral economics. This article places already-published, as well as...     

Optimal solutions of multiplier DEA models

Journal of Productivity Analysis - Conventional models of data envelopment analysis (DEA) are based on the constant and variable returns-to-scale production technologies. Any optimal input and...     

Non-GAAP reporting following debt covenant violations

Review of Accounting Studies - We investigate whether firms change their non-GAAP reporting practices after debt covenant violations. We find that the likelihood that a firm will disclose non-GAAP...     

Cross‐Functional Integration: Concept Clarification and Scale Development

The centrality of cross‐functional integration (CFI) to supply chain theory and practice has long been recognized. Yet researchers continue to struggle with consistently defining or measuring the CFI construct, thus limiting the utility of CFI research. This research develops (1) a comprehensive definition of CFI that synthesizes previous supply chain research and (2) a valid set of scale items that measure the conceptual domain outlined by this definition. The goal is to build a common foundation for extending knowledge on CFI's antecedents and consequences, and ultimately to improve scholars’ ability to guide a broader practitioner community still struggling to achieve integration in their organizations.     

Cost comparison of continued anticoagulation with rivaroxaban versus placebo based on the 1-year EINSTEIN-Extension trial efficacy and safety results

Aims: The EINSTEIN-Extension trial (EINSTEIN-EXT) found that continued treatment with rivaroxaban for an additional 6 or 12 months (vs placebo) after 6–12 months of initial anticoagulation significantly reduced the risk of recurrent venous thromboembolism (VTE) with a small non-significant increased risk of major bleeding (none fatal or in critical site). This study aimed to compare total healthcare cost between rivaroxaban and placebo, based on the EINSTEIN-EXT event rates.

Methods: Total healthcare cost was calculated as the sum of treatment and clinical event costs from a US managed care perspective. Treatment duration and event rates were obtained from the EINSTEIN-EXT study. Adjustment on treatment duration was made by assuming a 10% non-adherence rate. Drug costs were based on wholesale acquisition costs. Cost estimates for clinical events (i.e. recurrent deep vein thrombosis [DVT], recurrent pulmonary embolism, major bleeding, clinically relevant non-major bleeding) were determined from the literature. Results were examined over a ±20% range of each cost component and over 95% confidence intervals (CIs) of event rate differences in deterministic (one-way) and probabilistic sensitivity analyses (PSA).

Results: Total healthcare cost was $1,454 lower for rivaroxaban-treated (vs placebo-treated) patients in the base-case, with a lower clinical event cost fully offsetting drug cost. The cost savings of recurrent DVT alone (–$3,102) was greater than drug cost ($2,723). Total healthcare cost remained lower for rivaroxaban in the majority (73%) of PSA (cost difference [95% CI]?=?–$1,454 [–$2,396, $1,231]).

Limitations: This study was conducted over the 1-year observation period of the EINSTEIN-EXT trial, which limited “real-world” applicability and examination of long-term economic impact. Assumptions on drug and clinical event costs were US-based and, thus, not applicable to other healthcare systems.

Conclusions: Total healthcare costs were estimated to be lower for patients continuing rivaroxaban therapy compared to those receiving placebo in VTE patients who had completed 6–12 months of VTE treatment.     

Fluctuating levels of personal role engagement within the working day: A multilevel study

In this diary study, we examined a theoretical model in which the psychological conditions of meaningfulness, availability, and safety serve as mechanisms through which the work context during discrete situations within the workday influences “state” engagement. We further theorised that a person's “trait” level of engagement would exert cross‐level effects on the state level relationships. Multilevel analyses based on a sample of 124 individuals in six organisations and 1,446 situational observations revealed that meaningfulness and availability (but not safety) mediated the relationships between perceptions of the work context and state engagement. High levels of trait engagement strengthened the within‐person relation between availability and state engagement, yet weakened the within‐person relation between meaningfulness and state engagement, suggesting two different processes may be at play. Overall, the findings advance our understanding of engagement as a multilevel and temporally dynamic psychological phenomenon and promote a contextually based HRM approach to facilitating engagement.