The Use and Abuse of Export Subsidies: Evidence from Colombia

(12033) Christian Helmers and Natalia Trofimenko We evaluate the impact of firm‐specific export subsidies on exports in Colombia. Using a two‐step selection model, we predict firm‐specific subsidy amounts that can be explained by the characteristics that determine firms’ eligibility for government support and its amount. Drawing on the accounts of the discretionary allocation of subsidies in developing countries, we interpret the discrepancy between the predicted and the observed subsidy amounts as a proxy for a firm's ties to government officials. Controlling for observable and unobservable firm characteristics as well as persistence in exporting, we find that although, in general, subsidies exhibit a positive impact on export volumes, this impact is diminishing in subsidy size and in the degree of a firm's connectedness.     

Media amplification of a brand crisis and its affect on brand trust

Abstract

This paper explores the ways in which consumers' brand trust during a brand crisis is affected through direct experience versus when it is amplified through mass media. By using case-study methodology, our findings reveal that generalised public images of a product crisis initiate a public perception of risk, which provides more negative effects on brand trust than the actual consumers' experience does. We introduce the media as a third partner influencing the trust relationship between consumers and brands, and offer suggestions for restoring and preserving customers' brand trust.     

Teaching Media and Methods in Marketing: European and North American Universities

This article aims to examine the most widely used teaching media and methods in university education. To achieve this objective, international research has been carried out among 135 marketing teachers from North American and European universities. The study shows that North American teachers use more traditional media and participatory methods than European teachers.     

Social Norms Moderate the Effect of Tax System on Tax Evasion: Evidence from a Large-Scale Survey Experiment

Journal of Business Ethics - In this study, we reconcile conflicting findings from the extant literature on the impact of tax system parameters on tax noncompliance. We argue that social norms play...     

Influence of Affective Traits on Entrepreneur's Goals and Satisfaction

Emotions are important to an individual's behavior. However, affective elements have rarely been included in the analysis of entrepreneurs' behavior. Using a sample of 335 entrepreneurs from multiple industries of the Spanish region of Castile and León, we analyze the role of emotions in entrepreneurs' statement of goals and in their satisfaction with business performance. The results show that positive affective traits influence an entrepreneur to state broad and ambitious goals, and personal negative affective traits influence an entrepreneur to state a narrow set of goals. We also find that positive (negative) affective traits are positively (negatively) related to entrepreneur satisfaction.     

The Effect of Internal Barriers on the Connection Between Stakeholder Integration and Proactive Environmental Strategies

This paper examines the influence of internal barriers on the relationship between the organizational capability of stakeholder integration and proactive environmental strategies. We adopt a moderate hierarchical regression model to test the hypotheses using data from a sample of 73 managers in the business education industry. The paper contributes to stakeholder theory by showing that stakeholder integration positively influences the development of proactive environmental strategies when managers perceive internal barriers to the development of such strategies. This article also explores an ethical dilemma—managers may use the stakeholder integration capability to support their own interests rather than to benefit stakeholders.     

Associations Between Epistemological Beliefs and Moral Reasoning: Evidence from Accounting

We investigated associations between moral reasoning and epistemological beliefs in an accounting context using the sample of 140 senior accounting students from a public university in Midwestern U.S. We found no significant correlations between accounting students’ principled reasoning about Thorne’s ethical dilemmas and their beliefs about knowledge measured by administering Schommer epistemological questionnaire. We conducted post-hoc power analysis and present the evidence that the lack of associations should not be attributed to the lack of power. Overall, our results suggest that reflective thinking and moral reasoning represent separate dimensions of cognitive process which develop at a different pace. Thus, a stand-alone course of ethics in accounting education is warranted since higher moral reasoning does not automatically follow from extended technical education and improved critical thinking skills.     

The institutional drivers of sustainable landscapes: a case study of the ‘Mayan Zone’ in Quintana Roo, Mexico

Research on the dynamics of tropical forest land use and cover change (LUCC) has focused on the three scenarios: (1) deforestation/degradation; (2) settled, degraded areas in recovery, and (3) sparsely settled, expansive, intact forest. Through examination of a central Quintana Roo, Mexico case study we propose a fourth scenario of a ‘sustainable landscape’: an inhabited, productively used, forested landscape that nonetheless shows little change or net gains in forest cover over the last 25 years. We use Landsat images to demonstrate a low incidence of net deforestation, 0.01% for the 1984–2000 period, the lowest recorded deforestation rate for southeastern Mexico. Institutional innovations such as an agrarian reform process that established large common property forests for non-timber forest product extraction, and later innovations such as sustainable forest management institutions have driven the outcome of low net deforestation, added to multiple organizational processes that promote sustainable land use.     

Trump’s New Trade Tariffs: A Response to Voters’ Demands?

President Trump has dramatically changed U.S. trade policy through the adoption of steep tariffs. We argue in this article that even when there are significant geopolitical reasons, Trump’s actions on trade are a response to internal demands resonant with a long history of protectionism. We provide clear evidence of the impacts of social demographics on U.S. trade policy and show that individuals from capital-intense regions with high educational attainment tend to support protectionism.