Analysts’ annual earnings forecasts and changes to the I/B/E/S database

Review of Accounting Studies - I/B/E/S is a common source of analyst earnings forecast data, and the reliability of these data is important for practice and academic research. Examining a common...     

Short-termism,shareholder payouts and investment in the EU

Investor-driven 'short-termism' is said to harm EU public firms' ability to invest for the long term, prompting calls for the EU to better insulate managers from shareholder pressure. But the evidence offered—rising levels of repurchases and dividends—is incomplete and misleading: it ignores large offsetting equity issuances that move capital from investors to EU firms. We show that, over the last 30 years and the last decade, net shareholder payouts have been moderate and investment and cash balances have increased. In sum, the data provide little basis for the view that short-termism in the EU warrants corporate governance reforms.     

How Unbecoming of You: Online Experiments Uncovering Gender Biases in Perceptions of Ridesharing Performance

Journal of Business Ethics - Gender discrimination continues to plague organizations. While the advent of the Internet and the digitization of commerce have provided both a mechanism by which goods...     

Bibliometric and Scientometric analysis on CSR practices in the banking sector

This paper provides a bibliometric and Scientometric analysis of the corporate social responsibility (CSR) in banking sector. Our study analyzes 551 articles from the Scopus database to find out the relationship between CSR and banking. A bibliometric method was used to visualize the results using R-studio and VOS viewer software. The Scientometric analysis was conducted to determine the findings and mappings of the research themes, directions of current and future research, impact, co-occurrence, co-citations and impact and collaboration trends. We explore how CSR literature has evolved over the years in the banking sector between 1993 and 2021. We find that publication in the CSR and banking domain has increased significantly during 2017 and 2021. Social aspects, board of directors, CSR, environment, competitions, Islamic banking, sustainability, disclosure, ethics, legitimacy theory, sustainable banking, loyalty, and brand equity are the popular research trends and collaboration trends identified. We also provide further scope of the study based on the extensive review of the past literature. Our findings may provide help to future researchers, bankers, and regulators in understanding the current trends and future research progression in the CSR and banking sector.     

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...     

The Ethics of Blockchain in Organizations

Journal of Business Ethics - Blockchain is an open digital ledger technology that has the capability of significantly altering the way that people operations (i.e. human resource management)...     

The American Inventors Protection Act: A Natural Experiment on Innovation Disclosure and the Cost of Debt

We examine the impact of innovation disclosure through patenting on firms' cost of debt, focusing on the American Inventors Protection Act (AIPA) as an exogenous shock in innovation disclosure regulation. Post‐AIPA, firms have an incentive to apply for patents only if commercial success is likely. Accordingly, we expect post‐AIPA patents to be a better proxy for successful innovation activity, and thus to have a stronger effect on reducing the cost of debt than pre‐AIPA patents. Indeed, we find that pre‐AIPA patents reduce the cost of debt only for the most innovative firms, while post‐AIPA, this effect holds for all firms.     

Household Determinants of the Adoption of Improved Cassava Varieties using DNA Fingerprinting to Identify Varieties in Farmer Fields: A Case Study in Colombia

We examine factors affecting the adoption of improved cassava varieties of 217 households in the Cauca Department in southwest Colombia. Using DNA fingerprinting through Single Nucleotide Polymorphisms (SNPs), we identified different cultivars in farmers fields. We also used this information to remove possible bias in the adoption model that could have resulted from a misclassification of improved varieties (IVs). As a result, we found that farmers substantially overestimate their use of IVs and there are important differences in the determinants of adoption between farmer self‐identification and DNA fingerprinting. This finding implies that the incorporation of DNA fingerprinting in IV adoption studies is important to ensure the accuracy of future agricultural economic research and the relevance of subsequent policy recommendations.     

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.