顶级战略杂志-SMJ-2020年1-3期会计与财务类文章

SMJ is the official journal of the Strategic Management Society.

The Strategic Management Journal seeks to publish papers that ask and help to answer important and interesting questions in strategic management, develop and/or test theory, replicate prior studies, explore interesting phenomena, review and synthesize existing research, and evaluate the many methodologies used in our field. SMJ also publishes studies that demonstrate a lack of statistical support in a particular sample for specific hypotheses or research propositions. We welcome a diverse range of research methods and are open to papers that rely on statistical inference, qualitative data, verbal theory, computational models and mathematical models. SMJ publishes articles of different length – ranging from standard journal length to shorter papers that focus on a specific issue or question, as well as papers that describe and make available datasets that can be used by a wide community of researchers in strategy. The journal also publishes comments from readers on published papers and “prospectives” on new or emerging lines of research. Submissions are put through a double-blind review process and are published if the paper meets the journal’s standards. Editorial comments and invited papers on practices and developments in strategic management appear from time to time as warranted by new developments. Overall, SMJ provides a communication forum for advancing the understanding of strategic management. This includes all topics that are relevant to the performance of firms and non-profit organizations. 

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目录（ Issue NO.1）

[1].Complementors'engagement in an ecosystem: A study of publishers' e‐book offerings on Amazon Kindle

Richard D. Wang，Cameron D. Miller

[2].Seeds ofchange: How current structure shapes the type and timing of reorganizations

Marlo Raveendran

[3].Jack of alltrades and master of knowledge: The role of diversification in new distantknowledge integration

Frank Nagle，Florenta Teodoridis

[4].Categoricalcognition and outcome efficiency in impact investing decisions

MatthewLee，ArziAdbi，JasjitSingh

[5].Political ideology of the board and CEO dismissal following financial misconduct”

 Park UD, Boeker W, Gomulya D,

[6]. Investorexperience and innovation performance: The mediating role of externalcooperation

WaiFong Boh，Cheng‐JenHuang，AnneWu

[7].Does it pay tobe a multinational? A large‐sample, cross‐national replication assessing themultinationality–performance relationship

NiccolòPisani，JavierGarcia‐Bernardo，EelkeHeemskerk

 Political ideology of the board and CEO dismissal following financial misconduct  U.David ParkWhitman School ofManagement, Syracuse University, Syracuse, New YorkWarrenBoekerFoster School ofBusiness, University of Washington, Seattle, WashingtonDavidGomulyaLee Kong Chian Schoolof Business, Singapore Management University, Singapore Abstract：Research SummaryWhy do some boards refuse to takeserious action against CEOs who have committed financial misconduct? Past workhas directed attention to the antecedents of misconduct while largelyoverlooking this question. The relatively few studies that examined it havetypically revolved around agency arguments. This study instead examines how thebeliefs and values held by board members can influence their actions followingfinancial misconduct. Focusing on political ideology, we argue that politicallyconservative boards are more likely to respond by dismissing the CEO than areliberal boards as the result of ideo‐attribution and threat managementtendencies. Using data from S&P 1500 firms that were involved withfinancial misconduct, we find support for our arguments while addressingsample‐induced endogeneity and alternative explanations with additionalanalyses.Managerial SummaryDespite criticism fromstakeholders, the public, media, and policy makers, many firms do not takeserious action against CEOs who have committed financial misconduct. Paststudies have suggested that this is due to board structures (e.g., lack ofboard independence) or situations surrounding misconduct (e.g., severity ofmisconduct). We propose that political ideology, a set of beliefs and values,held by board members, influences whether firms dismiss their CEOs followingfinancial misconduct. Examining S&P 1500 firms that were involved infinancial misconduct, we find that politically conservative boards tend todismiss their CEOs more often than do liberal boards, offering practicalimplications for how the ideology of board members can influence criticalactions that they take.A video abstract is availableat https://youtu.be/P7ew1aJjsdY.Keywords: Politicalideology, financial misconduct Investor experience  and innovation performance: The mediating role of external cooperation
  WaiFong BohNanyang BusinessSchool, Nanyang Technological University, Singapore, SingaporeCheng‐Jen HuangDepartment ofAccounting, National Chengchi University, Taipei City, TaiwanAnneWuDepartment ofAccounting, National Chengchi University, Taipei City, Taiwan Abstract：Research SummaryWe add to the literature examiningthe ownership‐innovation relationship by examining two major investor types:corporate investors and family investors. We use organizational environmentalscanning as a new perspective to understand how these investors' capabilitiesinfluence firms' external cooperation and innovation performance. We found thatcorporate investors with broad investment experience strengthen a firm'senvironmental scanning, enhancing innovation performance by increasing thenumber of external cooperation activities the firm engages in. Conversely, familyinvestors' broad investment experience tend to be negatively associated with the number of external cooperation and with firm innovation. Our results show that investors influence firm innovation not simply through a monitoring rolebut also by affecting firms' abilities to innovate, once we factor in the typesof investors and their capabilities.Managerial SummaryWe investigate how two differenttypes of investors, corporate and family, influence the innovation performanceof publicly‐traded high‐tech firms in Taiwan. We found that the presence ofmajor corporate investors with broad investment experience enhances firms'innovation performance by increasing external cooperation activities firmsengage in. Corporate investors appear to enhance organizations' environmentalscanning abilities and, in turn, their innovation performance. Conversely,family investors' broad investment experience is negatively associated withfirm innovation because such firms engage in fewer external cooperationactivities. A focus on control and social cohesion in family firms appears todecrease the emphasis on external knowledge acquisition when family investorshave broad investment experience. In summary, our results show that investors'breadth of investment experience influences firms' ability to innovate.Keywords: Investor experience, innovation performance,cooperation   Does it pay to be amultinational? A large‐sample, cross‐national replication assessing the multinationality–performance relationship NiccolòPisaniAmsterdam BusinessSchool, University of Amsterdam, Amsterdam, The NetherlandsJavier Garcia‐BernardoCORPNET, AmsterdamInstitute for Social Science Research, University of Amsterdam, Amsterdam, TheNetherlandsEelke HeemskerkCORPNET, AmsterdamInstitute for Social Science Research, University of Amsterdam, Amsterdam, TheNetherlands Abstract：Research SummaryDoes it pay to be a multinational?Despite decades of empirical research, we still do not know. We undertake alarge‐sample, cross‐national replication of Lu and Beamish (2004) and Berry andKaul's (2016) works to examine whether the multinationality–performancerelationship is S‐shaped in a 2009–2016 panel of 889,865 firm‐yearobservations. Using a two‐stage least squares fixed‐effects model that accountsfor endogeneity on a subsample of 32,835 multinationals from 64 countries, wefind no evidence of an S‐shaped relationship; nor do we see it in any of thesingle‐country contexts. Our results show no evidence of any within‐firm effectof multinationality on performance, highlighting the need for morecontextually‐grounded research focused on explaining between‐firm effects toadvance our theoretical and empirical understanding of themultinationality‐performance relationship.Managerial SummaryWe replicate two studies thatexamined the relationship between a firm's multinationality and itsperformance. Lu and Beamish (2004) found evidence of an S‐shapedrelationship—with performance first decreasing, then increasing, thendecreasing again as firms expanded abroad—in a sample of Japanese firms; Berryand Kaul (2016) found no evidence of an S‐shaped pattern in a sample of U.S.multinationals. We test for the same relationship using data from nearly250,000 firms based in over 100 countries from 2009 to 2016 and find noevidence of an S‐shaped pattern or of any effect of multinationality. Our studythus adds substantial evidence to the one shown by Berry and Kaul (2016),emphasizing the need to focus on how contextual differences influence the multinationality–performancerelationship.Keywords: cross‐nationalreplication, multinationality–performance 

目录（ Issue NO.2）

[1].Cog in thewheel: Resource release and the scope of interdependencies in corporateadjustment activities

DongilD. Keum

[2].A contingencyperspective on imitation strategies: When is “benchmarking” ineffective?

HartE. Posen，SangyoonYi，JehoLee

[3].The role ofrelationship scope in sustaining relational contracts in interfirm networks

Nicholas Argyres，Janet Bercovitz，Giorgio Zanarone

[4].When yourproblem becomes my problem: The impact of airline IT disruptions on  on‐timeperformance of competing airlines

C. Jennifer Tae，Min‐Seok Pang，Brad N. Greenwood

[5].The effects of multimarketcontact on partner selection for technology cooperation

WonsangRyu，Jeffrey J. Reuer，Thomas H. Brush

[6]. Do firms use corporate socialresponsibility to insure against stock price risk? Evidence from a naturalexperiment

Yonghong Jia，Xinghua Gao，Scott Julian

[7].The impact of hiring directors' choice‐supportive bias and escalationof commitment on CEO compensation and dismissal following poor performance: Amultimethod study

Michelle L. Zorn，Kaitlyn DeGhetto，David J. Ketchen Jr，James G. Combs

  Do firms usecorporate social responsibility to insure against stock price risk? Evidence from a natural experiment YonghongJiaIvy College ofBusiness, Iowa State University, Ames, IowaXinghuaGaoCarson College ofBusiness, Washington State University, Pullman, WashingtonScottJulianMike IIitch School ofBusiness, Wayne State University, Detroit, Michigan Abstract：Research SummaryTo examine whether firms usecorporate social responsibility (CSR) to insure against stock price risk, weexploit an exogenous shock in stock price risk associated with Regulation SHOwhereby the SEC randomly selected pilot firms for which the uptick restrictionon short sales no longer applied. A difference‐in‐differences test reveals thatpilot firms increased CSR more than nonpilot firms and that in particular theyreduced CSR concerns and increased CSR that impacts stakeholders involved indirect resource exchange. We also find that pilot firm CSR reduced shortpositions against them and that the effect is stronger for CSR concerns and CSRthat impacts directly connected stakeholders. Overall, we document a causaleffect of stock price risk on managerial incentives to invest in CSR for riskmanagement.Managerial SummaryCorporate social responsibility hasmany purported benefits, one of which is that it can insure against the adversestock price effects of negative events. But do managers purposefully use CSR inthis way and do such investments provide intended insurance‐like benefits? Bytaking advantage of a natural experiment where a randomly selected set of pilotfirms were exposed to elevated short‐sale risk unleashed by the SEC regulation,we find evidence that they do. Once the SEC initiated the regulatory change,firms that faced greater risk increased CSR more than firms that did not. Inaddition, increased CSR lowered short interests in pilot firms' stocks and thisreduction is attributable to the insurance‐like effect of CSR rather thansimply prevention of adverse events.A video abstract is availableat https://youtu.be/zajeSbhlwhcKeywords: price risk，corporate socialresponsibility 

目录（ Issue NO.3）

[1].History‐informed strategy research: The promise of history and historicalresearch methods in advancing strategy scholarship

N. S. Argyres, A. De Massis,N. J. Foss, F. Frattini, G. Jones and B. S. Silverman

[2].Theorigins of firm strategy: Learning by economic experimentation and strategicpivots in the early automobile industry

S. D. Pillai, B. Goldfarb andD. A. Kirsch

[3].Geopoliticaljockeying: Economic nationalism and multinational strategy in historicalperspective

C. Lubinski and R. D. Wadhwani

[4].Nation‐dyadichistory and cross‐border corporate deals: Role of conflict, trade, generationaldistance, and professional education

I. Arikan, A. M. Arikan and O.Shenkar

[5].Centers of gravity: The effect of stable shared leadership in topmanagement teams on firm growth and industry evolution

R. Agarwal, S.Braguinsky and A. Ohyama    

[6].The nanoeconomics of firm‐level decision‐making and industry evolution:Evidence from 200 years of paper and pulp making

J. A. Lamberg and M.Peltoniemi

[7].Historyand the micro-foundations of dynamic capabilities

R. Suddaby, D. Coraiola, C.Harvey and W. Foster

[8].Managinghistory: How New Zealand's Gallagher Group used rhetorical narratives toreprioritize and modify imprinted strategic guideposts

P. N. Sinha, P. Jaskiewicz, J.Gibb and J. G. Combs

[9].Dealing with revered past: Historical identity statements and strategicchange in Japanese family firms

I. Sasaki, J.Kotlar, D. Ravasi and E. Vaara

 
Centers of gravity: The effect of stable shared leadership in top management teams on firm growth and industry evolution  Rajshree AgarwalRobertH Smith School of Business, University of Maryland, College Park, MarylandSerguey BraguinskyRobertH Smith School of Business, University of Maryland, College Park, Maryland Atsushi OhyamaInstituteof Innovation Research, Hitotsubashi University, Tokyo, JapanAbstract：We study the processes of firm growth in the evolution of theJapanese cotton spinning industry during 1883–1914 by integrating strategy andhistorical approaches and utilizing rich quantitative firm‐level data anddetailed business histories. The resultant conceptual model highlights growthoutcomes of path dependencies as firms evolve across periods of single versusshared leadership, establish stability in shared leadership, or experiencerepeated discord‐induced top management team (TMT) leader departures. Whilemost firms do not experience smooth transitions to stable shared TMTleadership, a focus on value creation, in conjunction with talent recruitmentand promotion, enabled some firms to achieve stable shared leadership despitediscord‐induced departures, engage in long‐term expansion, and emerge as“centers of gravity” for output and talent in the industry.We demonstrate stable shared leadership is at root of firmswho emerge as centers of gravity in an industry and account for the lion'sshare of output. Stable shared leadership enables growth strategies such astalent recruitment, product diversification, downstream integration, andacquisitions. Stable shared leadership, however, is extremely difficult tomaintain. Most firms experience discord‐induced departures in TMTs due topolitics and power struggles. Firms that deviate from this norm to becomeindustry leaders achieve stable shared leadership by adhering to fundamentalprinciples related to long‐term value creation as opposed to short‐term gain,adoption of merit‐based promotion systems in defiance of stereotypes, sharingof power within TMT leadership to enable efficient division of labor, andhonorable resolution of conflicts and ethical breaches.Keywords: entrepreneurial firm growth,historical methods,industry evolution,stable shared leadership,top management teams Dealing with revered past: Historical identity statements and strategic change in Japanese family firms  Innan Sasaki Lancaster University  Management School,Lancaster, UK，Warwick Business School, Coventry, UKJosip Kotlar Politecnico di Milano School of Management,Milan, ItalyDavide RavasiUCL School of Management, University CollegeLondon, London, UK Abstract：This paper examines how strategy‐makers attemptto reconcile change initiatives with organizational values and principles laidout long before, still encased in strategic identity statements such ascorporate mottos and philosophies. It reveals three discursive strategies thatstrategy‐makers use to establish a sense of continuity in time of change:elaborating (transferring part of the content of the historical statement intoa new one), recovering (forging a new statement based on the retrieval andre‐use of historical references), and decoupling (allowing the co‐existence ofthe historical statement and a contemporary one). By so doing, our studyadvances research on uses of the past, establishes important linkages betweenidentity and strategy research, and enhances our understanding of theintergenerational transfer of values in family firms.Crafting a new corporate philosophy or missionstatement can help implement strategic change, but can also be experienced as adisruption in people's sense of “who we are” as an organization. This paperreveals a variety of strategies that managers can use to deal with the tensionbetween promoting change and maintaining a sense of continuity with a distant,revered past. By doing so, it helps managers confronting these issues deal withthe enabling and constraining effects of the past. While this is a more generalchallenge for organizations with historical legacies, it is a particularlydelicate issue for family firms grappling with the need to transfer values fromone generation to the next, while retaining flexibility to change and adaptover time.Keywords: historical embeddedness,organizational identity,strategic change,strategic identity statements

-学术板块荣誉出品-

整理：王瑜 吉林财经大学本科生

编辑：崔悦 东北财经大学本科生

审核：支瑾璠 东北财经大学本科生

副主编：崔悦 东北财经大学本科生

指导：水皮 / 李高波 北京交通大学博士生

声明：本文资料来源于网络，版权归原作者和原杂志所有。传播学术成果，见证学术力量，会计学术联盟在行动，感谢社会各界的支持与厚爱！

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