How are Asian countries preparing children to have skills—including creativity, innovation, and technical capability—to compete in the 21st Century global economy? Countries including China, Korea, Japan and Singapore have begun to integrate education policy and practice into a key component...

This article uses Bourdieu’s theory of practice (BTOP) to understand immigrants’ acculturation. It synthesizes research findings by discussing acculturation as: (1) equalization of immigrants’ and natives’ development (convergence); (2) language and social practices related to economic,...

We document three new facts about gender differences in executive compensation. First, female executives receive a lower share of incentive pay in total compensation relative to males. This difference accounts for 93 percent of the gender gap in total pay. Second, the compensation of female...

This study examines how globalization of corporate governance practices influence the risk of European CEOs being dismissed. We argue that the harsh monitoring of the American corporate governance system spills over to the rest of the world as a result of this globalization. We focus on direct...

This paper puts focus on the application of Near Field Communication technology (NFC) to mobile payments. Uncertainties about global policies open for a variety of local business policies. Taking into account different representations of actor interaction as described by different eco-systems by...

This cross-cultural review discusses the process of sensemaking as applied to the current economic environment comparing the United States and France along the dimensions Hofstede proposed on national culture. We develop a typology of sensemaking and successful leadership posing that if applied,...

This paper explores determinants of tangible long-lived asset impairments under US GAAP and IFRS. Using a sample covering 26 countries, we document that US GAAP impairments are more related to macroeconomic factors consistent with the built-in delay in reporting impairments under two-step...

This paper investigates the predictive value of tangible long-lived asset impairments for changes in future operating cash flows under US GAAP and IFRS. We find that impairments reported under IFRS are negatively associated with changes in future operating cash flows whereas those under US GAAP,...

To resolve global political and scholarly concerns over conflict minerals (“CM”) produced in the Democratic Republic of the Congo and neighboring regions, two kinds of CM-related disclosure rules (or “CM rules”) come into play in regulating their use: government-mandated laws such as...