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The effect of investing in foreign countries to pay lower taxes on economic productivity

A new study suggests that foreign direct investments across multiple countries can have nuanced effects on economic productivity. Dispersing investments through multiple tax havens reduces home country productivity, but host countries benefit from increased investment and improved productivity. The study highlights the benefits of bein...

SourceStrategic Management Society·JournalGlobal Strategy Journal·TypeData/statistical analysis·DateJan 5, 2023

Differential response to corporate political advocacy and corporate social responsibility: implications for political polarization and radicalization

Researchers found that companies engaging in corporate political advocacy experience lower brand attitudes and purchase intentions, particularly among consumers with low political efficacy. These effects are driven by the lack of faith in political institutions among these consumers.

SourceAmerican Marketing Association·JournalJournal of Public Policy & Marketing·DateDec 19, 2022

Audits can bring bad news or benefits to small businesses

A new study found that IRS audits can lead to a significant decrease in the survival rate of small businesses, with non-compliant companies being 2.7-12.6 percentage points less likely to survive. However, compliant businesses may experience operational costs but also benefits from improved tax efficiency and increased investment.

SourceUniversity of Texas at Austin·JournalReview of Accounting Studies·TypeObservational study·DateDec 15, 2022

Do voluntary corporate pledges help reduce plastic pollution?

A recent analysis by Duke University researchers found that most top companies have made voluntary commitments to reduce plastic pollution, but few prioritize reducing virgin plastic use. The study suggests that these efforts focus on downstream waste-reduction strategies such as lightweighting, rather than addressing the root cause of...

SourceDuke University·JournalOne Earth·TypeMeta-analysis·DateNov 29, 2022

Corporate duty waivers limit organic company growth and innovation, with R&D investment falling by nearly one fifth

A new study co-authored by Bayes Business School found that larger public companies suffer from loss of innovation and lower share price value when managers are permitted to take decisions in their own self-interest. The study examined the effects of waiving fiduciary duties on R&D investment, finding a significant decline.

SourceCity St George’s, University of London·JournalReview of Financial Studies·TypeObservational study·DateNov 15, 2022

Younger generation experienced most workplace stress during Covid-19 pandemic, Kingston University researcher finds

A study by Kingston University and Maynooth University found that people in early stages of their careers were more likely to experience stress and disengage from work due to remote working. Mid-career workers faced exhaustion due to juggling responsibilities, while older employees considered leaving their professions prematurely.

SourceKingston University·JournalJournal of Vocational Behavior·TypeSurvey·DateNov 15, 2022

New study describes how employee opinion impacts CEO dismissal

A new study published in the Strategic Management Journal suggests that employees' opinions of a CEO can influence the board's decision on CEO dismissal. The researchers found that higher employee approval lowers the chances of CEO dismissal by the board, particularly when firm performance is strong and analyst recommendations are posi...

SourceStrategic Management Society·JournalStrategic Management Journal·TypeCase study·DateNov 10, 2022

Wages trump safety standards for global apparel workers

A new study by Cornell University researchers found that wage and benefit violations are the primary reason for high turnover rates among global apparel factory workers. The study suggests that companies prioritize profit over worker well-being, leading to poor working conditions. As European governments develop new laws to regulate co...

SourceCornell University·JournalBritish Journal of Industrial Relations·DateNov 8, 2022

New paper highlights the importance of locational strategy in business

A new paper published in Global Strategy Journal argues that understanding locational strategy can give businesses an edge over competition. Locational decisions affect branding, human resources, and research and development. The study authors refine their approach to the topic by merging corporate strategy with economic geography.

SourceStrategic Management Society·JournalGlobal Strategy Journal·TypeCase study·DateOct 20, 2022

How do female CEOs affect corporate environmental policies?

Researchers analyzed 351 Chinese firms from 2006 to 2019, finding that female CEOs were associated with environmentally sustainable policies. The presence of female directors on the board strengthened this relationship. These findings suggest women's leadership can promote social and environmental benefits for stakeholders.

SourceWiley·JournalCorporate Social Responsibility and Environmental Management·DateOct 5, 2022

Strategic brand factors that moderate the impact of business cycles on brand equity

A new study examines the role of six brand factors, including price positioning, advertising spending, and distribution breadth, in moderating the impact of business cycles on brand equity. The research finds that premium pricing, market leadership, and extensive distribution contribute to brand equity during economic expansions.

SourceAmerican Marketing Association·JournalJournal of Marketing·DateSep 14, 2022

NTU Singapore study finds that increased use of videoconferencing apps during COVID-19 pandemic led to more fatigue among workers

A recent NTU Singapore study reveals that frequent use of videoconferencing platforms contributed to higher levels of fatigue among workers. The researchers found a significant link between increased videoconferencing usage and feelings of fatigue, with reliable internet connections unable to mitigate this effect.

SourceNanyang Technological University·JournalComputers in Human Behavior Reports·DateJul 14, 2022

Rate or tip first? This corporate decision can decrease or boost worker tips

A new study published in the Journal of Marketing finds that requesting customers to rate service professionals first can lead to smaller tips, whereas asking customers to tip first does not influence subsequent rating scores. This research has important implications for firms and managers, suggesting that they should consider asking c...

SourceAmerican Marketing Association·JournalJournal of Marketing·DateMay 26, 2022

Upscale hotels benefit from EV charging stations, study shows

A new study by Xi'an Jiaotong-Liverpool University finds that upscale hotels in Texas benefit most from hosting Tesla charging stations between 2015-2018. The study suggests that the benefits are due to brand alignment and the presence of nearby tourist attractions, which attract customers seeking charging services.

SourceXi'an Jiaotong-Liverpool University·JournalJournal of Travel Research·TypeData/statistical analysis·DateMay 19, 2022

Study finds empowering workers can backfire

A new study found that empowering workers can lead to better job performance and creativity, but only if institutional obstacles are removed. However, when empowered employees face hindrance stressors, they may become morally disengaged and engage in unethical pro-organizational behavior.

SourceNorth Carolina State University·JournalJournal of Applied Psychology·TypeExperimental study·DateApr 4, 2022

Walking the walk not up to speed with the talk

A Kyoto University study reveals that four major oil corporations make unsubstantial commitments to cleaner energy. Despite increased public relations efforts, these companies persistently rely on fossil fuels and show no strong evidence of a shift towards non-fossil fuel energy.

SourceKyoto University·JournalPLOS ONE·TypeMeta-analysis·DateFeb 22, 2022

Professor’s M-Score model remains most viable means of predicting corporate fraud

A new study co-authored by Indiana University professor M. Daniel Beneish finds that the M-Score model is still the most economically viable means of predicting corporate fraud. The model's success rate has been doubled, but at a higher cost of false positives, making it less practical for auditors to use in practice.

SourceIndiana University·JournalThe Accounting Review·TypeData/statistical analysis·DateFeb 17, 2022

Activist investors achieve higher returns using sell-side analysts’ reports

Research from Thomas Shohfi at Rensselaer Polytechnic Institute found that sell-side analyst reports contain more activist-related language and quantitative information months before hedge fund activists announce their ownership. This is associated with greater stock returns for firm shareholders, highlighting the value of traditional ...

SourceRensselaer Polytechnic Institute·JournalContemporary Accounting Research·DateFeb 9, 2022