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Corporate group

About: Corporate group is a research topic. Over the lifetime, 1747 publications have been published within this topic receiving 46868 citations.


Papers
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Journal ArticleDOI
TL;DR: In this paper, the impact of foreign ownership on the CSR expenditures of firms in a business and corporate social responsibility (CSR) setting was investigated by adding to the international business and CSR literature.
Abstract: This article adds to the international business and corporate social responsibility (CSR) literature by investigating the impact of foreign ownership on the CSR expenditures of firms in a h...

11 citations

Journal ArticleDOI
TL;DR: In this article, the authors examined the factors which influence the implementation of employees' right to time off for dependants protected by the Employment Relations Act 1999 and found that line manager attitudes to discretionary decision making and other company policies, especially flexitime, produced very different outcomes for employees highlighting a continuing challenge for governments and organisations.
Abstract: Purpose – To examine the factors which influence the implementation of employees’ right to time off for dependants protected by the Employment Relations Act 1999.Design/methodology/approach – The responses of two organisations in the same corporate group with identical policy provision are examined. Formal provision in the two companies was broadly similar providing an opportunity to examine how centrally developed, statutory‐based policy operates in different organisational contexts. Using qualitative reports from line managers and human resource managers the interaction and tensions between formal policy and informal, discretionary practice are examined.Findings – Line manager attitudes to discretionary decision making and other company policies, especially flexitime, produced very different outcomes for employees highlighting a continuing challenge for governments and organisations: Is it more important to be consistent in implementation or responsive to individual circumstances?Research limitations/im...

11 citations

Journal ArticleDOI
TL;DR: In this paper, a model of accounting differences suggests that the type of accounting is an influence on the regulatory system rather than vice versa, which helps to explain why the Netherlands has Roman law but approximately Anglo-Saxon accounting.
Abstract: Several authors have observed a relationship between a country's type of legal system and its style of financial reporting. Generally, the causality is presumed to be from legal system to accounting system. However, one model of accounting differences suggests that the type of accounting is an influence on the regulatory system rather than vice versa. This helps to explain why the Netherlands has Roman law but approximately Anglo-Saxon accounting. It also allows for the extensive use by European companies of US or international rules. This paper expands on these themes, and extends the model to include corporate governance.

11 citations

Journal ArticleDOI
TL;DR: In this paper, the determinants of cooperative behavior by comparing the attitude of a similar group of companies in two different segments in which they both operate are explored, and it then explains why companies seem to be more cooperative in one segment and more competitive in the other.

11 citations

Journal ArticleDOI
TL;DR: In this paper, the authors developed hypotheses to examine post-acquisition performance of affiliate firms relative to stand-alone firms and found that greater group diversification leads to better performance for affiliate acquirers.
Abstract: Literature has advanced two contrasting theoretical perspectives related to the governance structure of business groups: the ‘value-constraining’ perspective, which focuses on principal–principal agency conflict and organizational inertia theory, and the ‘value-enabling’ perspective, which emphasizes the role of business groups in mitigation of institutional voids. Building on these two competing lenses, we develop hypotheses to examine post-acquisition performance of affiliate firms relative to stand-alone firms. As our empirical context, we study 440 majority-stake, domestic and cross-border merger and acquisition deals closed by Indian firms during the period 2002–2013. The results imply that in emerging markets, despite concerns of organizational inertia and principal–principal agency issues, the value-enabling impact of group affiliation persists. We also examine the contextual impact of intergroup heterogeneity owing to group diversification on post-acquisition performance and find that greater group diversification leads to better performance for affiliate acquirers.

10 citations


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Performance
Metrics
No. of papers in the topic in previous years
YearPapers
202321
202249
202165
202078
201967
201874