Ideology on Trial: How CEO Political Leanings Shape Firms' Propensity to Litigate Over Patents
ABSTRACT This study investigates how CEOs' political ideology affects corporate decisions to sue for patent infringement. Integrating upper‐echelons and behavioral‐agency perspectives, we theorize that conservative‐leaning CEOs—marked by heightened threat sensitivity and low tolerance for ambiguity—frame infringement as a looming loss and therefore ...
Ali Radfard, Luca Pistilli
wiley +1 more source
Population aging and corporate tax avoidance: Suppression or promotion? [PDF]
Qi L, Liang P.
europepmc +1 more source
Financial hardship experienced by people with disabilities during the COVID-19 pandemic. [PDF]
Friedman C.
europepmc +1 more source
Re‐Imagining Regulatory Governance
ABSTRACT This paper invites the readers to rethink regulatory governance by examining how trust‐based and rule‐based governance interact. To do this, it uses analytical narratives of three fictional polities: “Trustland”, “Regland”, and “Concordia”. Each polity represents a stylized model of governance: Trustland is anchored in trust‐based governance ...
David Levi‐Faur
wiley +1 more source
Treasurer's Report for Financial Year (FY) 2023. [PDF]
Muyle A.
europepmc +1 more source
Beyond Owning‐Renting Dichotomy: Owner‐Renting in Urban China
Abstract This paper examines owner‐renters, households that rent their current residence while owning property elsewhere, using data from the 2013 and 2019 China Household Finance Survey. It explores how household characteristics influence owner‐renting and the drivers of this phenomenon.
Jinqiao Long +3 more
wiley +1 more source
Regulatory Territory and General Deterrence Across Borders: Swiss Banks' Territorial Self-Categorizations and Responses to U.S. Extraterritorial Law Enforcement. [PDF]
Reuter E, Überbacher F, Scherer AG.
europepmc +1 more source
Tax Policy and Farm Organization
ABSTRACT The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments.
Tia M. McDonald, Katherine Lacy
wiley +1 more source
Russian Financial Statements Database: A firm-level collection of the universe of financial statements. [PDF]
Bondarkov S, Ledenev V, Skougarevskiy D.
europepmc +1 more source
The Biodiversity Moonshot: A Spark for a Transformative Change or a New Business‐Case Facade?
ABSTRACT Biodiversity has recently gained increased attention in sustainability management research. It sustains the ecosystems on which organizations depend, while simultaneously being threatened by organizational activities. By highlighting this dynamic of impact and dependence, the integration of biodiversity into management discourse offers an ...
Francesco Testa +17 more
wiley +1 more source

