26 minute read
LATEST PUBLICATIONS
and reputation.”
To understand the interconnectivity between tax strategies and public image, one needs only call to mind the cautionary tale of the Panama Papers. This collection of more than 11 million documents purportedly details the misuse of offshore tax havens by current and former non-U.S. heads of state. The alleged abuse of public trust has drawn comments from President Barack Obama who, in an April 5, 2016 press conference, praised the Treasury department for identifying and pursuing U.S. companies that misuse tax loopholes. However, as of this
has been linked to the Panama Papers investigation. Still, corporate tax breaks could become a talking point among 2016 presidential candidates and, more likely, a focus of the next president as Washington continues to search for ways to boost the U.S. economy. Terry Shevlin is a professor of Accounting, Paul Merage Chair in Business Growth, associate dean of Research and Doctoral programs at the UC Irvine Paul Merage School of Business. He earned his PhD from Stanford University of Washington where he worked for 26 years until joining UCI in the summer of 2012. Shevlin has served as editor on three academic journals: Journal of the American Taxation Association The Accounting Review Accounting Horizons
and include the effect of taxes on business decisions and asset prices, capital markets-based accounting research, earnings management, employee stock options, research design and
BY MERAGE SCHOOL FACULTY MEMBERS
ACCOUNTING
PROFESSOR TERRY SHEVLIN
Title: “The Role of Managerial Ability in Corporate Tax
Avoidance” Co-authors: Allison Koester and Dan Wangerin Accepted at: Management Science
Most prior studies model tax avoidance as a function of executive characteristics affect tax avoidance. This paper manage corporate resources engage in greater tax avoidance. The results show that moving from the lower to upper quartile state tax planning activities, shift more income to foreign tax havens, make more R&D credit claims, and make greater investments in assets that generate accelerated depreciation tax policy decisions adds to an understanding of the factors that explain the substantial variation in corporate income tax
PROFESSOR TERRY SHEVLIN
Title: “The Effect of Corporate Tax Avoidance on the
Cost of Equity” Co-authors: Beng Wee Goh, Jimmy Lee, and
Chee Yeow Lim Accepted at: The Accounting Review
researchers generated a testable hypothesis that relates tax measures of tax avoidance—book-tax differences, permanent book-tax differences, and long-run cash effective tax rates—to test their hypothesis, they found that the cost of equity is lower quality. Overall, their results suggest that equity investors generally require a lower expected rate of return due to the
PROFESSOR TERRY SHEVLIN
Title: “The Tax Policy Debate: Increasing the Policy
Impact of Academic Tax Accounting Research” Co-authors: Roy Clemons Accepted at: The Journal of American Taxation
Association
While academic accounting journals publish research with potential policy implications, policy makers often do not consider these articles. Useful information currently being produced by accounting researchers can have a greater policy impact if it is effectively integrated, presented, and disseminated to policy increasing the probability that pertinent academic tax accounting a discussion of the debate surrounding the tax policy issue channels to increase the visibility of the academic research to those interested in tax policy.
PROFESSOR TERRY SHEVLIN
Title: “Target’s Tax Shelter Participation and Takeover
sometime in the past. This discussion provides an overview of the past and current tax literature in accounting and places CKL within this expanding literature. It then provides a critique of this interesting and well executed study that exploits an unusual disclosure to examine tax shelter participation effects. PROFESSOR TERRY SHEVLIN
Title: “Internal Governance and Real Earnings
Management” Co-authors: Qiang Cheng and Jimmy Lee Accepted at: The Accounting Review
This paper examines whether internal governance affects the extent of real earnings management in U.S. corporations. Internal governance refers to the process through which key subordinate executives provide checks and balances in the organization and affect corporate decisions. Using the number of years to retirement to capture key subordinate measures of internal governance and to various approaches used to address potential endogeneity including a difference contribution is higher, is enhanced when CEOs are less or beating earnings benchmarks is higher, and is stronger in the post-SOX period. This paper contributes to the literature by examining how internal governance affects the extent of real earnings management and by shedding light on how the members of the management team work together in shaping
PROFESSOR TERRY SHEVLIN
Title: “A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual
Reports” Co-authors: Shuping Chen and Bin Maio Accepted at: Journal of Accounting Research
These researchers construct a new, parsimonious, measure validation tests. DQ captures the level of disaggregation of accounting data through a count of non-missing Compustat line Conceptually DQ differs from existing disclosure measures comprehensive set of accounting line items in annual reports. Unlike existing measures which are usually applicable for a DQ can be generated for the universe of Compustat industrial to be associated with information quality. DQ is negatively of equity. These associations continue to hold after they control of validation tests are consistent with our measure capturing disclosure quality. PROFESSOR TERRY SHEVLIN
Title: “Firm-specific Estimates of Differential
Persistence and their Incremental Usefulness for
Forecasting and Valuation” Co-authors: Andrew Call, Max Hewitt, and Teri Yohn Accepted at: The Accounting Review
Although the differential persistence of accruals and operating exploit the differential persistence of these earnings components typically employs cross-sectional forecasting models. These of the differential persistence of accruals and operating cash relative to state-of-the-art cross-sectional models. In doing so, are particularly useful when forecasting earnings for more to those generated by trading strategies based on the size of of differential persistence are incrementally informative for forecasting and valuation.
PROFESSOR SIEW HONG TEOH
Title: “Limited Attention, Statement of Cash Flow
Disclosure, and the Valuation of Accruals” Co-authors: Bin Miao and Zinan Zhu Accepted at: Review of Accounting Studies
In this paper, researchers test for the effect of limited attention on the valuation of accruals by comparing the immediate and long-term market reactions to earnings announcements press release. Information about accruals generally can be inferred from comparative balance sheets, but the availability of the SCF makes accruals more salient and easier to process for investors with limited attention. Controlling for potential additional information and endogeneity of SCF disclosure, investor sophistication suggest that when SCF is absent from the earnings press release, less sophisticated investors fail to discount accruals but sophisticated investors do.
ECONOMICS AND PUBLIC POLICY
PROFESSOR KENNETH KRAEMER (EMERITUS)
Title: “Who Captures Value from Science-Based
Innovation? The Distribution of Benefits from GMR in the Hard Disk Drive Industry” Co-authors: Jason Dedrick (PhD Alumnus) Accepted at: Research Policy
These researchers analyze the discovery of giant magneto by the global disk drive industry to answer the question of “Who from selling hard disk drives and magnetic heads using GMR. Other hard disk drive and head manufacturers based in the U.S. and Japan were able to quickly assimilate the technology and catch up with IBM. France and Germany reaped limited returns countries which were part of the global value chains of those
open transfer of knowledge and limited appropriability regimes. Finally, they show that the location of jobs and wages associated with innovative products depends on the structure of the global
FINANCE
PROFESSOR DAVID HIRSHLEIFER
Title: “Overconfident Investors, Predictable Returns, and Excessive Trading” Co-authors: Kent Daniel Accepted at: Journal of Economic Perspectives
The last several decades have seen a shift away from a fully of the main factors contributing to this evolution is a body of evidence showing how psycho-logical bias affects the behavior of economic actors. Another main factor is an accumulation of evidence that is hard to reconcile with fully rational models of security market trading volumes and returns. In particular, asset markets exhibit trading volumes that are high, while individuals and asset managers trade aggressively, even when such trading results in high risk and low net returns. Moreover, asset prices rational expectations based theories of price formation. In this explanation for these patterns.
PROFESSOR DAVID HIRSHLEIFER
Title: “Asset Pricing with Extrapolative Expectations and Production” Co-authors: Jun Li, and Jianfeng Yu Accepted at: Journal of Monetary Economics
Introducing extrapolative bias into a standard productionbased model with recursive preferences reconciles salient intertemporal elasticity of substitution. Furthermore, the model captures return predictability based upon dividend yield, Q, and investment. Intuitively, extrapolative bias increases the variation in the wealth-consumption ratio, which is heavily priced under recursive preferences; adjustment costs decrease the covariance between marginal utility and asset returns. Empirical support for key implications of the model is also provided.
INFORMATION SYSTEMS
PROFESSOR VIDYANAND CHOUDHARY
Title: “Designing Promotion Ladders to Mitigate
Turnover of IT Professionals” Co-authors: F. MacCrory and A. Pinsonneault (PhD Alumni) Accepted at: Information Systems Research
Chronic excessive turnover among IT professionals has factors affecting turnover: boundary-spanning roles and low draw on tournament theory, which is primarily concerned with inducing effort in employees, to decompose promotability into from promotion, and demonstrate that each has a distinct role in affecting turnover rates. Their key result is that a job ladder motivating IT professionals with large, infrequent promotions will lead to higher turnover than a job ladder with smaller, more frequent promotions. They describe the conditions under which rearranging the job ladder creates economic value for that jobs characterized by boundary-spanning activities have higher turnover, and show that such jobs are more sensitive to the effect of likelihood of promotion on turnover. They test our has the predicted effects on turnover of IT professionals. A onestandard-deviation increase in likelihood of promotion decreases boundary spanning activities.
PROFESSOR VIDYANAND CHOUDHARY
Title: “Patching the Cloud: Impact of SaaS on Patching
Strategy and the Timing of Software Release” Co-authors: Zhe Zhang (PhD Alumnus) Accepted at: Information Systems Research
optimal release time and patching strategy in the context of users are responsible for running on-premises software; in contrast, a vendor is responsible for running SaaS software, and the SaaS vendor incurs a larger proportion of defectrelated costs than a vendor of on-premises software. These choice of when to release software and the proportion of incurring a larger proportion of defect-related costs, it is optimal for the SaaS vendor to release software earlier and with more defects, and to patch a smaller proportion of defects, than the on-premises software vendor. Even though the SaaS vendor who uses the SaaS model, the optimal number of defects after occurs despite the fact that the number of defects after patching in the SaaS model is higher than in the traditional on-premises model.
MARKETING
PROFESSOR IMRAN CURRIM
Title: “Marketing Spending, Firm Visibility, and
Asymmetric Stock Returns of Corporate Social
Responsibility Strengths and Concerns” Co-authors: Hannah Oh, John Bae, Jooseop Lim (PhD Alumni), Yu Zhang Accepted at: European Journal of Marketing
This paper focuses on the unique goal of understanding how effects of corporate social responsibility strengths and concerns on stock returns in the short and long-terms. In contrast to stakeholder awareness and expectations, offers asymmetric predictions on the moderation effects of marketing spending. The predictions are tested based on data from KLD, Compustat, and CRSP from 2001-2010, and panel data based regression models. Two results support the predictions of visibility theory over those of the resource-based view. First, strengths are associated with higher stock returns, for low marketing associated with lower stock returns, for high marketing spending highlight the importance of coordination among chief marketing, responsibility and marketing for stock returns, contingent on the
PROFESSOR MARY GILLY
Title: “The Impact of Diversity on Institutional
Longevity” Co-authors: Samantha N.N. Cross (PhD Alumna) Accepted at: International Journal of Research in
Marketing
In contemporary societies, culturally diverse families and blending processes are expected outcomes when accommodating different cultural backgrounds. Manifestations of creolization processes are studied within the context of Thanksgiving celebrations, as the authors analyze how family diversity leads to blending processes which spur innovative outcomes and institutional change, and inevitably contribute to institutional longevity. Photographic and menu data, gathered from 76 Thanksgiving celebrations across three types of households, are supplemented with data from over 30 depth interviews. It is in this context of ritualized consumption that the authors examine what happens when resilient consistency meets increasing diversity and inevitable change. Findings indicate that family composition, shared conceptualizations and context matter and provide a different perspective on the links between diversity, tradition, creolization and institutional longevity.
PROFESSOR MARY GILLY AND PROFESSOR JOHN GRAHAM (EMERITUS)
Title: “Managing Consumer Debt: Culture, Compliance and Completion” Co-authors: Stephanie Dellande (PhD Alumna) Accepted at: Journal of Business Research
In this paper, the researchers examine the cultural dimensions data from Consumer Credit Counseling Service provide insights into the behavior of consumers in a DMP. Latino clients differ from Anglo clients, and are ultimately less successful in resolving debt problems. The difference appears to be the expected monthly payment established for clients. While only appear to better negotiate an expected payment from creditors, increasing their success. Importantly, homophily increases compliance for Latino debtor-counselor dyads. Overall, this consumers in distress. PROFESSOR CONNIE PECHMANN
Title: “An Investigation of Consumer and Doctor
Regulatory Beliefs and Regulatory Knowledge about
Pharmaceutical Drug Promotions” Co-authors: Jesse R. Catlin (PhD Alumnus) Accepted at: Journal of the Association for Consumer
Research (JACR)
Pharmaceutical drug companies engage in numerous promotional activities, from advertising to sales calls. Yet little is known about whether consumers or doctors believe these activities are regulated by the Food and Drug Administration researchers refer to these constructs respectively as regulatory beliefs and regulatory knowledge, and they introduce and different marketing-type activities undertaken by pharmaceutical drug companies, and assessed their persuasion knowledge, regulatory beliefs and regulatory knowledge. They found that both groups but especially doctors had high persuasion knowledge, but doctors had weaker regulatory beliefs about there being FDA oversight, and on regulatory knowledge both research contributes theoretically by introducing the constructs
PROFESSOR CONNIE PECHMANN
Title: “The Effects of Advertising and Other Marketing
Communications on Health-related Consumer
Behaviors” Co-authors: Jesse R. Catlin (PhD Alumnus) Accepted at: Current Opinion in Psychology
Advertisements and other marketing communications extensively discuss food and nutrition, tobacco, alcohol, and prescription drugs. In addition to mass media advertising are placed on product labels and in television shows and social media. Research indicates that these health-related on consumer cognitions, emotions, and behaviors. Some messages enhance health by discouraging unhealthy or risky consumption; others do the opposite. While many messages have their intended effects, other messages are discounted on message content and/or execution in combination with consumer characteristics. Therefore, it is important to tailor the communications to the target consumers, and to test for intended and unintended effects.
PROFESSOR CONNIE PECHMANN
Title: “A Randomized Controlled Trial Evaluation of Tweet2Quit: A Social Network Quit-smoking
Intervention” Co-authors: Kevin Delucchi, Cynthia M. Lakon and
Judith J. Prochaska Accepted at: Tobacco Control
Background: Researchers evaluated a novel Twitter-delivered intervention for smoking cessation, Tweet2Quit, which sends daily, automated communications to small, private, selfhelp groups to encourage high quality, online, peer-to-peer discussions.
Design: A 2-group randomized controlled trial assessed the control condition of nicotine patches and a cessation website. Facebook daily, texted weekly, and had mobile phones with unlimited texting.
Intervention: All participants received 56 days of nicotine patches, emails with links to the smokefree.gov cessation website, and instructions to set a quit date within 7 days. Additionally, Tweet2Quit participants were enrolled in 20-person, 100-day Twitter groups and received daily discussion topics via Twitter and daily engagement feedback via text.
Measures: The primary outcome was sustained abstinence at 7-, 30- and 60-days post-quit-date. years of smoking. Participants randomized to Tweet2Quit averaged 58.8 tweets/participant and the average tweeting volume, and tweet volume predicted sustained abstinence
Conclusions: Tweet2Quit was engaging and doubled sustained abstinence. Its low cost and scalability makes it viable as a global cessation treatment.
OPERATIONS AND DECISION TECHNOLOGIES
PROFESSOR ROBIN KELLER
Title: “Trust Antecedents, Trust and Online
Microsourcing Adoption: An Empirical Study from the Resource Perspective” Co-authors: Baozhou Lu, Tao Zhang, and Liangyan
Wang (PhD Alumna) Accepted at: Decision Support Systems
The online microsourcing marketplace is a new form of outsourcing that is organized over online platforms for the performance of relatively small service tasks. Microsourcing offers Prior research indicates the importance of individual-level trust when choosing providers in online sourcing marketplaces. These researchers argue that institution-based trust is also crucial for online microsourcing adoptions. Drawing on a trust framework adapted from prior literature, this paper uncovers the trustbuilding mechanisms in online microsourcing marketplaces, as well as the marketplace-related attributes for online microsourcing adoption. The proposed research model is tested with a data set collected from the clients of a typical marketplace in China— based attributes of a marketplace, together with the perceived effectiveness of its intermediary role, can help to build trust towards the marketplace, enhancing trust towards the community of providers and driving the intent to adopt online microsourcing. both the resource pool and the transaction intermediary from the perspective of clients. Finally, this paper not only indicates the relevance of resource theories in understanding this new trend in outsourcing, but also suggests the importance of trusted relational governance in governing online microsourcing transactions.
PROFESSOR ROBIN KELLER
Title: “Thinking Styles Affect Reactions to Brand Crisis
Alumna) and Jie Li Accepted at: European Journal of Marketing
respond to the crisis and their impression or evaluation of the brand.
Design/methodology/approach—Hypotheses were tested through three experimental studies involving 308 participants recruited in China. Participants answered survey questions
Findings—The frame of the remedial solution resulting in remedial solution resulted in a higher evaluation improvement; remedial solution resulted in a higher evaluation improvement. crisis mediated the interactive effects of the remedial solution framing and thinking styles on the evaluation improvement.
Research limitations/implications—Different ways of framing impacts on people with different thinking styles. Participants in studies 2 and 3 were recruited from samples on campus in China. Additionally, the automobile brand used in this study is framing of the remedial solution can be leveraged as a tool to the results suggest that companies may do well to employ a “why” framed remedial solution, particularly in cases where consumers are likely to process information holistically. Conversely, a “how” framed remedial solution may be effective in situations where consumers are likely to process information analytically.
Originality/value—This research contributes to the literature, the brand and decrease the perceived negative impact resulting from the brand crisis.
PROFESSOR ROBIN KELLER
Time Perception Helps Explain Multiple Discounted
Utility Anomalies” Co-authors: Yitong Wang and Liangyan Wang (PhD Alumni) Accepted at: International Journal of Research
Marketing
Consumers often face choices involving intertemporal tradeoffs. Existing research suggests that decision makers in general do not obey discounted utility theory because their discount rates are context dependent. Recent literature discount rates over subjective time. In addition to replicating previous work, the researchers investigated the missing component—the magnitude effect, provided a holistic view via a more comprehensive experiment including multiple anomalies, and found that subjective time perception was able to explain most of the anomalies simultaneously in a single scenario. PROFESSOR ROBIN KELLER
Title: “A Markov Model to Evaluate Cost-Effectiveness of Antiangiogenesis Therapy Using Bevacizumab in
Advanced Cervical Cancer” Co-authors: Lindsey Minion, Jiaru Bai (PhD Student),
Gareth Forde (HCEMBA Alumnus), et al. Accepted at: Gynecologic Oncology
Objective: To evaluate the cost-effectiveness of bevacizumab in recurrent/persistent and metastatic cervical cancer using recently reported updated survival and toxicology data.
Methods: A Markov decision tree based on the Gynecologic 2013 MediCare Services Drug Payment Table and Physician Fee Schedule provided costs. In the 5-year model subjects transitioned through the following states: response, progression, minor complications, severe complications, death. Patients experiencing a health utility per month according to treatment effectiveness were calculated. Because cervical cancer survival is measured in months rather than years, results were reported in both quality adjusted cervical cancer life months and advanced cervical cancer during a month.
Results: The estimated total cost of therapy with bevacizumab is approximately 13.2 times that for chemotherapy alone, adding of added life. The ICER increased to $5,775 per month of added difference in QALmonths. With 75 percent bevacizumab cost
Conclusions: Increased cost is primarily related to the cost of drug and not the management of bevacizumab-induced complications. Cost reductions in bevacizumab result in dramatic declines in the ICER, suggesting that cost reconciliation in advanced cervical cancer may be possible through the availability angiogenesis agents.
ORGANIZATION AND MANAGEMENT
PROFESSOR JONE PEARCE
Title: “Should Management Practice Adapt to Cultural
Values? The Evidence Against Power Distance
Adaptation” Co-authors: Alaka Rao (PhD Alumna) Accepted at: Cross Cultural & Strategic Management
Purpose: This paper focuses on the cultural concept of power supervisory practices are associated with team collaboration, innovation, current and future team performance. This test is possible because power distance is conceptually deconstructed and scales developed that reliably and validly differentiate between the societal level values and workplace practices. Next, drawing on these measures, researchers tested the culture similar employees dispersed across the United States and India.
Design/ methodology/ approach: Data were collected from a survey administered to employees and their supervisors in a Non-Western Multinational Corporation.
Findings: Researchers found support for the universalpractices perspective in this study. Those Indian and local managers who were low in interpersonal power distance, cultural values had better team collaboration, innovation, and future performance. Trust in fellow team members was found to mediate these relationships.
Originality/value: Findings from this study contribute to an understanding of power distance, and also provide insight into the central question of when and how management practices should be adapted to local cultures.
PROFESSOR CHRIS BAUMAN
Title: “The Pipeline Project: Pre-Publication
Independent Replications of a Single Laboratory’s
Research Pipeline” Co-authors: Jenny Miles (PhD Student), et al. Accepted at: Journal of Experimental Social
Psychology
This crowdsourced project introduces a collaborative goal is to establish a non-adversarial replication process with
conducted replications of all ten moral judgment effects which the last author and his collaborators had “in the pipeline” as of ways to implement and incentivize pre-publication independent replication on a large scale are discussed.
PROFESSOR RICK SO AND PHD STUDENT JIARU BAI
Title: “A Queueing Model for Managing Small Projects under Uncertainties” Co-authors: Chris Tang Accepted at: European Journal of Operation Research
In this paper, researchers consider a situation in which a home improvement project contractor has a team of regular crew members who receive compensation even when they are idle. Because both projects arrivals and the completion time of each project are uncertain, the contractor needs to manage the utilization of his crews carefully. One common approach adopted by many home improvement contractors is to accept multiple projects to keep his crew members busy working on projects and implicit costs on the contractor when frustrating customers Researchers present a queueing model to capture uncertain possibility of customer abandonment. Also, associated with analytically so as to determine the optimal admission policy and the optimal number of crew members. They further apply our model to analyze other issues including worker productivity and project pricing. Finally, their model can be extended to allow for multiple classes of projects with different types of crew members.
PROFESSOR RICK SO
Title: “Component Procurement Strategies in
Decentralized Assembly Systems under Supply
Uncertainty” Co-authors: Wenting Pan (PhD Alumna) Accepted at: IIE Transactions
In this paper, researchers analyze the interactions among the assembler and two component suppliers in their procurement each component and will pay component suppliers only for the amounts used to meet the actual demand. The two independent component suppliers then decide on the production quantities of their individual components before the actual demand is realized. They assume that one of the component suppliers has uncertainty in the supply process in which the actual amount of components available for assembly is equal to a
random fraction of the production quantity. Under the assembly structure, both component suppliers need to take into account the underlying supply uncertainty in deciding their individual production quantities, as both components are required for the case under deterministic demand, and then extend their analysis to the general case under stochastic demand. They derive the optimal component prices offered by the assembler and the corresponding equilibrium production quantities of the component suppliers.
PROFESSOR SHUYA YIN
Title: “Joint Selling of Complementary Components under Brand and Retail Competition” Co-authors: Yuhong He (PhD Alumna) Accepted at: Manufacturing and Service Operations
Management
Suppliers of complementary goods often package their items together when selling to downstream retailers. One motivation behind this behavior is to reduce double marginalization through is to understand how competition in supply chains would impact such joint selling partnerships among complementary suppliers. generated from the existence of multiple partially substitutable extend the analysis to a model which also involves retail competition that is caused by decentralization among retailers to customers. The analysis of a model with two complementary components, one of which has multiple brands, indicates that the supply level competition discourages joint selling of complementary goods. That is, when competing brands become independently in pricing and selling their items. However, retail competition leads to an opposite effect: Competition among retailers would actually encourage complementary suppliers to package their goods together and act jointly.
PROFESSOR SHUYA YIN AND RICK SO
Title: “Impact of an ‘Online-to-Store’ Channel on
Demand Allocation, Online Pricing and Profitability” Co-authors: James Cao (PhD Alumnus) Accepted at: European Journal of Operational
Research
The growth of e-commerce in the past decade has opened the door to a new and exciting opportunity for retailers to better target different segments of the customer population. In this paper, researchers develop an analytical framework to study the impact of an “online-to-store” channel on the demand customers through multiple distribution channels. This new channel can help the retailer tap new customer segments and generate additional demand, but may also hurt the retailer by cannibalizing existing channels and increasing operating costs. The analytical model allows the researchers to evaluate these fundamental tradeoffs and provide useful managerial insights
provides some simple conditions under which adding an that are only available online. If the product is also available in-store, the analysis becomes more complex. In this case, they performed numerical experiments to generate insights on when the OS channel should be used. Their results imply that the retailer needs to carefully select the set of products to be offered through the online-to-store channel.
PROFESSOR SHARON KOPPMAN
Title: “Third World ‘Sloggers’ or Elite Global
Professionals? Using Organizational Toolkits to
Redefine Work Identity in IT Offshore-Outsourcing.” Co-authors: Elisa Mattarelli and Amar Gupta Accepted at: Organization Science
Organizations increasingly rely on teams that span national and organizational boundaries, yet team members in emerging peers by their Western and client-based peers. To understand how they respond to this identity threat, the researchers integrate two literatures that suggest two possible answers: an organizational response, based on the critical literature on top-down identity regulation, and an individual response, based on the positive literature on bottom-up identity construction. Drawing on in-depth interviews and archival data from three organizational and individual identity processes work in tandem threat by regulating employee identity directly as they claim but instead provide workers with an organizational toolkit—a set of that workers use selectively and strategically to construct positive identities. By bringing a toolkit perspective to identity processes, they contribute to theory and research on cross-level identity linkages, the strategic nature of identity processes, and the local context of global identity.
PROFESSOR SHARON KOPPMAN
Title: “In the Eye of the Beholder: The Stratification of
Taste in a Cultural Industry” Accepted at: The Sociological Quarterly
Scholars argue that cultural intermediaries—that is, people that sell popular culture—accomplish their work through an Yet, studies have not examined the social origins of such taste. To address this gap, this researcher uses qualitative and quantitative methods to analyze data collected from a probability are not consistently the “middlebrow” taste long associated with such industries. Additionally, by incorporating a two-dimensional model of class and focusing on how cultural goods are consumed, she extends knowledge on taste more generally.
PROFESSOR JOHN JOSEPH
Title: “Entry Timing and Innovation Strategy in
Feature Phones” Co-authors: Ronald Klingebiel Accepted at: Strategic Management Journal
about the timing of innovations, focusing on the mobile handset industry during the feature-phone era. Through qualitative and quantitative data, these researchers reveal how individual timing preference, and how this preference informs other aspects of innovation strategy, too. Early movers address greater, more uncertain revenue opportunities with broader, less selective innovation portfolios. Conversely, late movers target lower, more certain revenue opportunities with narrower, more selective portfolios. While timing per se seems unrelated to performance, a timing-strategy alignment is. Future research on for early movers and narrow/selective for late movers—could thus help resolve the debate about the link between timing and performance. PROFESSOR PHILIP BROMILEY
Title: “Is R&D Risky?” Co-authors: D. Rau Accepted at: Strategic Management Journal
Many studies use R&D intensity or R&D spending as a proxy for risk-taking, but there is little evidence that either associates spending on the one hand and eleven different indicators of risk, making the use of R&D as an indicator of risk taking questionable. Furthermore, R&D intensity and spending do not correlate positively, suggesting they measure different constructs. They discuss potential reasons for these non should avoid casual use of R&D as a proxy for risk taking, model for risk.
PROFESSOR PHILIP BROMILEY
Title: “Social, Behavioral, and Cognitive Influences on Upper Echelons During Strategy Process: A
This study reviews research on the social, behavioral, and and the CEO-TMT interface during strategic decision making. Researchers identify the key issues examined in this research previous knowledge in this area. They also attempt to identify and therefore, areas that need additional examination. Their review indicates that while there has been an explosion of processes on strategy process, much remains to be done in terms of examining CEO and TMT cognition, particularly at the level of the CEO-TMT interface. PROFESSOR PHILIP BROMILEY
Title: “Operations Management and the Resource
Based View: Another View” Co-authors: D. Rau Accepted at: Journal of Operations Management
This paper evaluates the usefulness of the resource-based the seminal RBV articles, the researchers argue that using the RBV does not align with the objectives and activities of operations management researchers in several ways. First, the dependent variable in the RBV is sustained competitive advantage. Using sustained competitive advantage as a dependent variable implies that scholars focus on explaining addition, competitive advantage exists at the level of the normal level of operations management research. Measuring Second, the explanatory variables in the RBV are resources that must be rare, valuable and hard or impossible to imitate. imitate poses serious problems both in demonstrating value Third, under the RBV, prescription is problematic; you cannot things can be imitated. The researchers present the practice operations management where scholars attempt to explain the practices.
