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Ideological Diversity in Standard Setting
Chakravarthy, Jivas - 2020
I compare voting positions taken by Financial Accounting Standards Board (FASB) members on standards to positions taken by constituent sponsors in comment letters both before and after the emergence of the FASB's conceptual framework. I find that, relative to the Pre-CF regime (1973–1986),...
Persistent link: https://www.econbiz.de/10012851145
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Politicians' Ideology, State Intervention, and Corporate Taxation
Na, Ke - 2020
implementation of the Reform and Opening-up policy in China in 1978 that significantly weakens the communist ideology. We find that … the reform, and therefore, were indoctrinated with stronger communist ideology, are significantly higher than those of … secretaries' communist ideology affect corporate taxation through both tax benefit provisions and enforcement of tax rules. A …
Persistent link: https://www.econbiz.de/10012838706
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When (non)differences make a difference : the roles of demographic diversity and ideological homogeneity in overcoming ideologically biased decision making
Solomon, Brittany C.; Hall, Matthew E. K. - In: Organization science 34 (2023) 5, pp. 1820-1838
Persistent link: https://www.econbiz.de/10014393408
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Dominant, hidden and forbidden sensemaking : the politics of ideology and emotions in diversity management
Mikkelsen, Elisabeth Naima; Wåhlin, Randi - In: Organization : the interdisciplinary journal of … 27 (2020) 4, pp. 557-577
Persistent link: https://www.econbiz.de/10012258110
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The performance of diverse teams : evidence from U.S. mutual funds
Evans, Richard B.; Prado, Melissa Porras; Rizzo, Emanuele; … - 2020
Persistent link: https://www.econbiz.de/10012198938
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Diversity and trust : the role of shared values
Beugelsdijk, Sjoerd; Klasing, Mariko - In: Journal of comparative economics : the journal of the … 44 (2016) 3, pp. 522-540
Persistent link: https://www.econbiz.de/10011765105
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Corporate Boards’ Political Ideology Diversity and Firm Performance
Kim, Incheol - 2015
ideology of board members, can affect a firm's performance. We employ personal political contributions' data to measure … political ideology distance among groups of inside, outside directors and the CEO. Our empirical evidence strongly supports the …
Persistent link: https://www.econbiz.de/10013036918
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Cultural diversity in business : a critical reflection on the ideology of tolerance
Lozano, J. Félix; Escrich, Teresa - In: Journal of business ethics : JOBE 142 (2017) 4, pp. 679-696
Persistent link: https://www.econbiz.de/10011739220
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Board political ideological diversity and information exposure as antecedents to value creation and value appropriation
Hudson, Kerry; Morgan, Robert - In: The journal of product innovation management : an … 40 (2023) 6, pp. 836-858
Persistent link: https://www.econbiz.de/10014432578
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Predictors of nonprofit ethno-racial diversity : examining local community demographics and political ideology
Rolf, Skylar; Tuggle, Christopher S.; Schlachter, Steven D. - In: Nonprofit and voluntary sector quarterly : journal of … 52 (2023) 4, pp. 1029-1057
Persistent link: https://www.econbiz.de/10014325771