Institution
Copenhagen Business School
Education•Copenhagen, Hovedstaden, Denmark•
About: Copenhagen Business School is a education organization based out in Copenhagen, Hovedstaden, Denmark. It is known for research contribution in the topics: Corporate governance & Entrepreneurship. The organization has 2194 authors who have published 9649 publications receiving 341898 citations.
Topics: Corporate governance, Entrepreneurship, Corporate social responsibility, Context (language use), European union
Papers published on a yearly basis
Papers
More filters
••
TL;DR: In this paper, the authors examined the empirical relationship between the proportion of managerial ownership and two characteristics of accounting earnings: the information content of earnings and the magnitude of discretionary accruals.
Abstract: This study employs Danish data to examine the empirical relationship between the proportion of managerial ownership and two characteristics of accounting earnings: the information content of earnings and the magnitude of discretionary accruals. In previous research concerning American firms, Warfield et al. (1995) document a positive relationship between managerial ownership and the information content of earnings, and a negative relationship between managerial ownership and discretionary accruals. We question the generality of the Warfield et al. result, as the ownership structure found in most other countries, including Denmark, deviates from the US ownership configuration. In fact, Danish data indicate that the information content of earnings is inversely related to managerial ownership.
173 citations
••
TL;DR: In this article, the authors address the issue of how a subsidiary's internal and external embeddedness interact in generating the importance of the subsidiary vis-a-vis the MNC as a whole.
173 citations
••
TL;DR: In this article, the authors identify three distinctive workarts movements: art collection, artist-led intervention, and artistic experimentation, and find analogous artifacts that defamiliarize organizational members' habitual ways of seeing and believing, enabling them to make new distinctions and to shift contexts.
Abstract: The past years have seen a marked rise in arts-based initiatives in organizations, a field we term the workarts. In this paper, we review the workarts in light of sensemaking theory, and especially the role of mindfulness within it. We propose that the workarts foster mindfulness by directing attention away from immediate work concerns and towards analogous artifacts. We identify three distinctive workarts movements — art collection, artist-led intervention, and artistic experimentation. In each movement, we find analogous artifacts that defamiliarize organizational members’ habitual ways of seeing and believing, enabling them to make new distinctions and to shift contexts: to see more and see differently. Our review raises a number of questions for the workarts in particular and research on analogical artifacts in general.
173 citations
••
TL;DR: This article examined how accountants subjectively interpret competing logics of professionalism as they transform from practicing accountants to managerial roles and as their organizations transform from traditional professional partnerships to more corporate organizational forms.
Abstract: This article examines how individual accountants subjectively interpret competing logics of professionalism as they transform from practicing accountants to managerial roles and as their organizations transform from traditional professional partnerships to more corporate organizational forms. Based on a longitudinal ethnography of professionals in a Big Four accounting firm we analyse the process by which individual professionals make sense of their new roles and integrate the conflicting demands of professional and managerial logics. We find that individuals are active authors of their own identity scripts. We further observe considerable interpretive variation in how identity scripts are reproduced and enacted. We contribute to the emerging understanding of institutions as ‘inhabited’ by individuals and extend this literature by demonstrating that the institutional work of reinterpreting competing logics is based less of inter-subjective interactions, as prior literature has assumed, and is, instead, based on individual cognition and interpretive subjectivity. We also contribute to research in professional service firms by offering a conceptual model of the individual micro-processes required for successful archetypal change.
173 citations
••
TL;DR: The authors argue that the strategy field is too pluralistic and that the unfortunate consequences of excessive pluralism and eclecticism may be remedied by economics playing a larger role in the conversation of strategy researchers.
Abstract: This article links up with recent discussions of the strategy/economics nexus. In contrast to most of the proponents and opponents of economics in strategy thinking, a balanced pluralist perspective is adopted. According to this, a discipline should strike a balance between the generation of new theoretical alternatives and the selection among them. Applying this general idea, I argue that the strategy field is too pluralistic, and that the unfortunate consequences of excessive pluralism and eclecticism may be remedied by economics playing a larger role in the conversation of strategy researchers. This does not necessarily mean standard neoclassical economics or new industrial organization economics; evolutionary economics, for example, is a serious contender, too. the evolution of Michael Porter's thinking is used as a case for demonstrating some of the advantages and some of the dangers of economics in the strategy field, and for illustrating points about eclecticism and pluralism.
173 citations
Authors
Showing all 2280 results
Name | H-index | Papers | Citations |
---|---|---|---|
Cass R. Sunstein | 117 | 787 | 57639 |
John Campbell | 107 | 1150 | 56067 |
Nicolai J. Foss | 91 | 454 | 31803 |
Stewart Clegg | 70 | 517 | 23021 |
Robert J. Kauffman | 69 | 437 | 15762 |
James R. Markusen | 67 | 216 | 26362 |
Timo Teräsvirta | 62 | 224 | 20403 |
John D. Sterman | 62 | 171 | 27982 |
Björn Johansson | 62 | 637 | 16030 |
Richard L. Baskerville | 61 | 284 | 18796 |
Torben Pedersen | 61 | 241 | 14499 |
Peter Christoffersen | 59 | 208 | 15208 |
Saul Estrin | 58 | 359 | 16448 |
Ram Mudambi | 56 | 236 | 13562 |
Xin Li | 56 | 214 | 11450 |