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Higher agency costs in smaller firms? The role of size and reporting requirements in agency conflicts 小公司的代理成本更高？规模和报告要求在代理冲突中的作用
IF 3.7 3区 管理学
European Management Review Pub Date : 2024-04-17 DOI: 10.1111/emre.12645
Pauline Johannes, Vivien Lefebvre
{"title":"Higher agency costs in smaller firms? The role of size and reporting requirements in agency conflicts","authors":"Pauline Johannes, Vivien Lefebvre","doi":"10.1111/emre.12645","DOIUrl":"https://doi.org/10.1111/emre.12645","url":null,"abstract":"Our paper investigates vertical agency conflicts that result from the separation of ownership and control in privately held firms. Vertical agency conflicts can lead to vertical agency costs resulting from bonding costs, monitoring costs, and residual losses. More specifically, we focus on the roles of firm size and corporate reporting requirements in the level of these costs. We demonstrate that vertical agency costs are higher in smaller, privately held firms because shareholders have less monitoring capacity and limited access to the labor market. Furthermore, vertical agency costs in smaller firms are amplified in countries characterized by relatively weaker reporting requirements because shareholders have less information available to assess managers' actions. We suggest for the first time that firm size and strength of auditing and reporting requirements are essential to understanding agency costs' magnitude in privately held firms. Our analysis also offers a more comprehensive understanding of the factors that explain agency costs in privately held firms. Thus, this study poses important implications for public policy, as disclosure requirements are a major issue for many countries.","PeriodicalId":47372,"journal":{"name":"European Management Review","volume":null,"pages":null},"PeriodicalIF":3.7,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140608673","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Corporate social responsibility and labor tax avoidance: Evidence from Spain 企业社会责任与劳工避税：西班牙的证据
IF 3.7 3区 管理学
European Management Review Pub Date : 2024-04-11 DOI: 10.1111/emre.12646
Tabitha Aude Sidyida Ilboudo, Josep‐Maria Argilés‐Bosch, Josepa Alemany Costa
{"title":"Corporate social responsibility and labor tax avoidance: Evidence from Spain","authors":"Tabitha Aude Sidyida Ilboudo, Josep‐Maria Argilés‐Bosch, Josepa Alemany Costa","doi":"10.1111/emre.12646","DOIUrl":"https://doi.org/10.1111/emre.12646","url":null,"abstract":"This study expands on the scope of firms' social responsibility and analyzes the relationship between Environmental Social Governance (ESG) and a commonly neglected aspect of Corporate Social Responsibility (CSR), which is tax payment – specifically, the payment of labor taxes. To test the research hypothesis, this study utilizes ESG data from Refinitiv Eikon and consolidated accounting data collected from Sistemas de Análisis de Balances Ibéricos (SABI) and applies panel data estimation. The regression results indicate that CSR has a negative and significant relationship with Labor Tax Avoidance (LTAV). This negative relationship remains robust and significant across different estimation methods and measures of CSR and LTAV. Our research suggests that managerial and practical concerns regarding social responsibility awareness are related to firms' decisions, impacting both society and employees, particularly concerning the avoidance of labor taxes.","PeriodicalId":47372,"journal":{"name":"European Management Review","volume":null,"pages":null},"PeriodicalIF":3.7,"publicationDate":"2024-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140593890","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The paradox of research and development productivity and firm growth: Empirical evidence from publicly listed firms in the United Kingdom 研发生产力与企业增长的悖论：来自英国上市公司的经验证据
IF 3.7 3区 管理学
European Management Review Pub Date : 2024-04-05 DOI: 10.1111/emre.12647
Alaa Abed
{"title":"The paradox of research and development productivity and firm growth: Empirical evidence from publicly listed firms in the United Kingdom","authors":"Alaa Abed","doi":"10.1111/emre.12647","DOIUrl":"https://doi.org/10.1111/emre.12647","url":null,"abstract":"This research aims to investigate the intricate association between research and development (R&D) productivity, specifically assessed through Total Factor Productivity (TFP), and various dimensions of firm growth. Our analysis provides a comprehensive examination of different aspects of growth, including sales, productivity, and employment growth. In addition, we investigate the role of R&D investment in conjunction with R&D productivity to provide clear insights into this multifaceted relationship. Although conventional wisdom suggests a positive relationship between R&D and firm growth, our empirical exploration reveals a more intricate reality. Using 164 non‐financial firms listed on the FTSE 350, our findings indicate that while R&D indeed contributes significantly to firm growth, the nature of this influence is contingent upon the specific dimension of growth under consideration and the adopted empirical models. For example, our baseline model shows a positive relationship between R&D productivity and sales and productivity growth. However, this result does not hold for employment growth. This study makes a substantial contribution to the existing body of research on R&D by illuminating the indirect intricacies of this relationship, offering practical insights for both scholars and industry professionals navigating the complex landscape of R&D‐induced growth within the economic milieu.","PeriodicalId":47372,"journal":{"name":"European Management Review","volume":null,"pages":null},"PeriodicalIF":3.7,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140594204","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Exploring the impact of punishments on employee effort and performance in the workplace: Insights from England's premier league 探索惩罚对员工在工作场所的努力和表现的影响：英格兰超级联赛的启示
IF 3.7 3区 管理学
European Management Review Pub Date : 2024-03-25 DOI: 10.1111/emre.12643
David Gligor, Ismail Gölgeci, Vipul Garg, Yavuz Idug, Uchenna Ekezie, Javad Feiz Abadi, Ferhat Caliskan
{"title":"Exploring the impact of punishments on employee effort and performance in the workplace: Insights from England's premier league","authors":"David Gligor, Ismail Gölgeci, Vipul Garg, Yavuz Idug, Uchenna Ekezie, Javad Feiz Abadi, Ferhat Caliskan","doi":"10.1111/emre.12643","DOIUrl":"https://doi.org/10.1111/emre.12643","url":null,"abstract":"Despite the prevalence of punishment as a method of enforcing organizational policies, management literature provides little guidance on the impact of punishment on individuals' work performance. A sample of 412 professional soccer players in England's Premier League was utilized to collect unobtrusive, longitudinal data to better understand how individuals react to punishments in their workplace. Our findings indicate that individuals deploy significantly more effort (run more kilometers) following a punishment. However, the findings also indicate that individuals do not perform better following the administration of punishment. In fact, their performance is significantly lower than before the punishment. Although individuals work harder, they actually perform weaker. Further, we found that, when punished more than their team members, individuals deploy significantly more effort than individuals who get punished less than their team members but perform significantly weaker than those individuals.","PeriodicalId":47372,"journal":{"name":"European Management Review","volume":null,"pages":null},"PeriodicalIF":3.7,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140322457","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Endogeneity and causal attributions in management research: Some reflections and proposals 管理研究中的内生性和因果关系：一些思考和建议
IF 3.7 3区 管理学
European Management Review Pub Date : 2024-03-12 DOI: 10.1111/emre.12642
Marco S. Giarratana
{"title":"Endogeneity and causal attributions in management research: Some reflections and proposals","authors":"Marco S. Giarratana","doi":"10.1111/emre.12642","DOIUrl":"10.1111/emre.12642","url":null,"abstract":"<p>This article explores the pivotal role of causal identification in the domain of management research and its alignment with theory creation. It seeks to stimulate thought about how researchers can approach theories and their causal identification with a review of the canonical methods. The article first addresses the intricacies of identification and the principal methodologies that researchers have recently employed in their investigations. Subsequently, it delves into the inherent costs associated with identification, specifically the need for additional assumptions, and the potential constraints on generalizability. It also promotes a more thoroughly examination of the nature of endogeneity. Finally, it explores how the link between causal identification and theory legitimacy could generate superstitious trajectories.</p>","PeriodicalId":47372,"journal":{"name":"European Management Review","volume":null,"pages":null},"PeriodicalIF":3.7,"publicationDate":"2024-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140129428","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Geographical and cognitive proximity effects on innovation performance: Which types of proximity for which types of innovation? 地理和认知距离对创新绩效的影响：哪种类型的接近有利于哪种类型的创新？
IF 3.7 3区 管理学
European Management Review Pub Date : 2024-02-29 DOI: 10.1111/emre.12641
Marian Garcia Martinez, Ferdaous Zouaghi, Mercedes Sánchez García
{"title":"Geographical and cognitive proximity effects on innovation performance: Which types of proximity for which types of innovation?","authors":"Marian Garcia Martinez, Ferdaous Zouaghi, Mercedes Sánchez García","doi":"10.1111/emre.12641","DOIUrl":"https://doi.org/10.1111/emre.12641","url":null,"abstract":"The purpose of the paper is to explore the multi‐dimensional and intersecting nature of proximity to drive innovation performance. Applying a multi‐dimensional proximity framework, the study provides a deeper understanding of the importance of substitution and overlap mechanisms in the relation between geographical and cognitive proximity dimensions in innovation performance. The paper further analyses the moderation effect of organisational innovation in this relationship. Multivariate analysis proves the interaction effects between geographical and cognitive proximity, where cognitive proximity both substitutes and complements geographical proximity. However, external knowledge search for innovation along proximity dimensions differs depending on the type of innovation. Our findings corroborate the proximity paradox caused by lock‐in effects with the optimal level of proximity influenced by the interdependencies between proximity dimensions. This inverse U‐shaped relationship is flatter for firms that have adopted organisational innovation. External knowledge linkages should be tailored to the favourable characteristic of proximity to enhance firm innovation performance.","PeriodicalId":47372,"journal":{"name":"European Management Review","volume":null,"pages":null},"PeriodicalIF":3.7,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140025428","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Improving employee acceptability of performance management across borders: A reciprocity perspective 提高员工对跨国绩效管理的接受度：互惠视角
IF 3.7 3区 管理学
European Management Review Pub Date : 2024-02-27 DOI: 10.1111/emre.12639
Alain Neher, Jane Maley, Lucia Wuersch, Branka Krivokapic‐Skoko
{"title":"Improving employee acceptability of performance management across borders: A reciprocity perspective","authors":"Alain Neher, Jane Maley, Lucia Wuersch, Branka Krivokapic‐Skoko","doi":"10.1111/emre.12639","DOIUrl":"https://doi.org/10.1111/emre.12639","url":null,"abstract":"This conceptual work critically examines how employees in multinational corporations (MNCs) receive performance management (PM) systems. Employee acceptance of the PM system across MNCs' subsidiaries is critical for PM effectiveness. Furthermore, the context plays a significant role in determining employee acceptance of the PM, and this varies widely across borders. The paper uses the lens of reciprocity theory to propose a conceptual PM framework to advance employee acceptability of PM. Four key steps in the framework assess the acceptability of PM at different stages, ensuring the PM system evolves and improves with each stage. These steps include analysing the context of the subsidiary, developing and applying management actions that reflect the goals of the MNC, its subsidiaries and individual employees and embedding the customised PM process across the MNC to foster trust and the perception of fairness. The framework's value for practitioners is to increase employees' probability of accepting the PM. We conclude that multinationals must pay more attention to the PM context across their borders, particularly the cultural context.","PeriodicalId":47372,"journal":{"name":"European Management Review","volume":null,"pages":null},"PeriodicalIF":3.7,"publicationDate":"2024-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140025174","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Self‐transcendent leadership: A meta‐perspective 自我超越的领导力：元视角
IF 3.7 3区 管理学
European Management Review Pub Date : 2024-02-24 DOI: 10.1111/emre.12640
Maximilian H. Theissen, Hubertus H. Theissen, Ali A. Gümüsay
{"title":"Self‐transcendent leadership: A meta‐perspective","authors":"Maximilian H. Theissen, Hubertus H. Theissen, Ali A. Gümüsay","doi":"10.1111/emre.12640","DOIUrl":"https://doi.org/10.1111/emre.12640","url":null,"abstract":"Self‐transcendence as a concept is increasingly found in leadership literature—yet in diverse ways. It is this diversity that serves as the motivation for the current article in which we develop a comprehensive and coherent conceptualization of self‐transcendence for leadership research. We demonstrate that self‐transcendence is the cognitive orientation of accepting something other than one's self to be of highest worth. We show that this something, which is greater than the self, may take four different forms: other people, social collectives, moral principles and ideals, or metaphysical beings. We contribute to leadership research by linking each greater something to one theory: servant, transformational, moral, and spiritual leadership. Our conceptualization of self‐transcendence allows us to integrate different leadership theories into a meta‐perspective of self‐transcendent leadership. We conclude with implications for leadership research as well as practice.","PeriodicalId":47372,"journal":{"name":"European Management Review","volume":null,"pages":null},"PeriodicalIF":3.7,"publicationDate":"2024-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139952360","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The dark triad and entrepreneurial intention: The moderating role of family business exposure 黑暗三要素与创业意向：家族企业经历的调节作用
IF 3.7 3区 管理学
European Management Review Pub Date : 2024-02-05 DOI: 10.1111/emre.12638
Rahma Laouiti, Walid A. Nakara, Meriam Razgallah
{"title":"The dark triad and entrepreneurial intention: The moderating role of family business exposure","authors":"Rahma Laouiti, Walid A. Nakara, Meriam Razgallah","doi":"10.1111/emre.12638","DOIUrl":"https://doi.org/10.1111/emre.12638","url":null,"abstract":"A substantial body of research has documented that personality traits, namely, negative personality traits generally known as the dark triad, play a significant role in determining entrepreneurial intention. However, despite the important role that parents play in the construction of their children's personality traits, studies examining the role of family business exposure on these socially aversive traits and its effect on the development of entrepreneurial intention are rarely developed. The current research is set to fill this gap through a quantitative approach based on a sample of 896 students. More specifically, we test the moderating effect of family business exposure on the relationship between dark triad personality traits and entrepreneurial intention. Our results provide evidence that narcissism and psychopathy have a direct effect on entrepreneurial intention and that family business exposure moderates the relationship between Machiavellianism and entrepreneurial intention. Several implications for educators and public policies are discussed.","PeriodicalId":47372,"journal":{"name":"European Management Review","volume":null,"pages":null},"PeriodicalIF":3.7,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139804746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The dark triad and entrepreneurial intention: The moderating role of family business exposure 黑暗三要素与创业意向：家族企业经历的调节作用
IF 3.7 3区 管理学
European Management Review Pub Date : 2024-02-05 DOI: 10.1111/emre.12638
Rahma Laouiti, Walid A. Nakara, Meriam Razgallah
{"title":"The dark triad and entrepreneurial intention: The moderating role of family business exposure","authors":"Rahma Laouiti, Walid A. Nakara, Meriam Razgallah","doi":"10.1111/emre.12638","DOIUrl":"https://doi.org/10.1111/emre.12638","url":null,"abstract":"A substantial body of research has documented that personality traits, namely, negative personality traits generally known as the dark triad, play a significant role in determining entrepreneurial intention. However, despite the important role that parents play in the construction of their children's personality traits, studies examining the role of family business exposure on these socially aversive traits and its effect on the development of entrepreneurial intention are rarely developed. The current research is set to fill this gap through a quantitative approach based on a sample of 896 students. More specifically, we test the moderating effect of family business exposure on the relationship between dark triad personality traits and entrepreneurial intention. Our results provide evidence that narcissism and psychopathy have a direct effect on entrepreneurial intention and that family business exposure moderates the relationship between Machiavellianism and entrepreneurial intention. Several implications for educators and public policies are discussed.","PeriodicalId":47372,"journal":{"name":"European Management Review","volume":null,"pages":null},"PeriodicalIF":3.7,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139864558","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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