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The primary purpose of this research is to examine the extent to which positioning hybrid ventures as more or less congruent with their category influences perceptions of their legitimacy. To do so, we first introduce and define the notion of a hybrid category as an institutional context which combines two or more dominant institutional logics that both constrain and enable organizational action....

Automating mobile promotions facilitates customization through geo-location and temporal targeting; however, this can lead the geographic and temporal patterns of promotions to become predictable. We argue that this predictability enables customer habit formation as the promotion, the context in which it is received, and the purchase behavior become associated in the customer's memory through repe...

The lack of robust financial management is an integral growth constraint faced by small and medium enterprises (SMEs). For the sustainability and growth of SMEs, it is vital to choose the correct long-term projects. Yet, literature shows that SMEs across the globe hardly practice the sophisticated capital budgeting (CB) method. The present study identifies, prioritizes, and proposes a structural m...

Consumers do not always act in accordance with their environmental concerns and intentions. Researchers have posited that Perceived Consumer Effectiveness (PCE), or the belief that one’s behaviors are efficacious in ameliorating environmental impact, is a more appropriate explanatory variable. Yet, there have been contrasting results regarding the comparative effect of PCE, environmental concern,...

This study by Vaneet Kaur introduces a novel framework that integrates social neuroscience and entrepreneurship to explore how neuronal pathways enable the transformation of individuals into entrepreneurs with robust capabilities. Moving beyond traditional individual-centric views, it investigates inter-individual neural and social synchronization, identifying neurosocial mediators that drive the...

This paper examines the impact of bank capital on the capital structure of non-financial firms, focusing on lenders and commercial borrowers from 2000 to 2019. We find a positive relationship between firm leverage and bank capital, with lending serving as a key channel for this effect. Additionally, increased lending is associated with higher firm risk and slower growth. Our deal-level analysis re...

Using tract-level Census data and triple difference estimators, the authors test whether firms increase their use of part-time workers when faced with capped wage subsidies. By limiting the maximum subsidy per worker, such subsidies create incentives for firms to increase the share of their payroll that is eligible for the subsidy by increasing use of part-time or low-wage workers. Results suggest...

We employ a dynamic regression discontinuity design comparing business outcomes in areas that passed additional school property taxes to business outcomes in areas that failed to do so. On average, these referenda increase local property taxes by approximately 8 percent. We find little evidence that passage of a property tax referendum influences the total number of establishments in the district...

A significant portion of the global adult population, particularly in developing markets, lacks access to formal credit due to the absence of traditional credit histories. This presents a major challenge for financial institutions, FinTech companies, and policymakers aiming to promote financial inclusion. While conventional credit scoring models are built on established financial data, the growing...

We provide a conceptual framework for analyzing studies on management controls and management control systems (MCSs). This framework describes and analyzes the directing and activating processes of management controls and MCSs. Because our focus is on why management controls are effective, our conceptual framework complements earlier frameworks that focus on specific empirical methods, controls, a...

A consequence of the COVID-19 pandemic is that workers increasingly want work that aligns with their values. Given that Gen Z, the next generation of accountants, is characterized by a focus on ESG issues, we use an experiment to test whether emphasizing sustainability assurance roles attracts individuals to the profession and which types of individuals are most attracted. We find individuals are...

We examine how disclosure delivery mode, oral versus written, influences investors’ reactions to managers’ tone language. We hypothesize that listening to disclosures, relative to reading them, causes managers’ qualitative word choices to have a greater impact on investors’ judgments. We theorize that this effect occurs because oral delivery mode promotes heuristic processing and qualitative tone...

The study aims to investigate how recommender systems shape providers’ dynamics and content offerings on platforms, and to provide insights into algorithm designs for achieving better outcomes in platform design. The study reveals that recommender systems have the potential to introduce biases in providers’ understanding of user preferences, thereby impacting the variety of offerings on platforms....

This paper examines whether major corporate customers curb corporate carbon emissions along the supply chain. We show that suppliers with a more concentrated customer base have significantly lower carbon emissions. The results are robust to alternative measures of carbon emissions and customer concentration, alternative sample, alternative explanation, and various approaches to mitigate endogeneit...

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