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Juli (sbr) sbr 2009

Organizational Ecology How the Organizational Ecology Approach Can Enrich Business Research on Small and Medium-Sized Enterprises – Three Areas for Future Research Simon Oertel / Peter Walgenbach Following the basic paradigms of the organizational ecology approach, we propose three fields for further research that have relevance for business administration and management. (1) We argue that to better understand organizational life cycles, it is important to analyze the influence of fundamental change in the governance structure of an organization on its survival chances. (2) We propose to investigate the effect of organizations’ population density and the effect of interdependencies between the density and the size of organizations on the life expectancy of newly founded organizations in more detail in order to better understand organizational life cycles. (3) Based on the strong effect legitimacy has on the survival chances of organizations, we propose to focus on how different degrees of legitimacy influence organizational survival chances. S. 250-269

INFORMATION PROCESSING A Micro-Level Approach to Organizational Information Processing Andreas Wald Based on network analytical techniques, in this paper I extend information-processing theory to the micro level and develop a new approach to directly analyze information processing within individual organizations. I introduce the concept of information fit for measuring organizational information processing capacity. To demonstrate how the approach can be applied empirically, I perform a comparative case study in two corporations. The findings suggest that the micro-level analysis reveals a fine-grained picture of information processing within organizations. It provides a diagnostic tool for research and practice. S. 270-289

Incentive Compensation Country-Compatible Incentive Design Marjaana Gunkel / Edward J. Lusk / Birgitta Wolff Today’s management faces the challenge of employing workforces in different countries. Institutional frameworks, both formal and informal, in various countries influence employees’ preferences related to performance rewards and management styles. We conduct an empirical study to examine employees of a German multinational corporation at its locations in China, Germany, Japan, and the U.S. We find that employees from these countries have different preferences on incentives and management styles. Therefore, motivational mechanisms designed for one country might not work in others. We also find that the logic of diminishing marginal utility applies to most performance rewards. S. 290-309

EARNINGS QUALITY An Economic Analysis of Cross-Listing Decisions
and Their Impact on Earnings Quality Roland Königsgruber I examine the conditions under which entrepreneurs signal the high quality of their projects by cross-listing their firms in a jurisdiction with stricter enforcement of financial reporting regulation. I analyze the effect of these cross-listing decisions on international earnings quality, using a model of earnings management and financial reporting enforcement in which stricter enforcement makes accounting manipulation more costly. The analysis shows that firms can use cross-listing decisions to signal high quality projects even in the absence of listing costs. Cross-listing to a jurisdiction with stricter enforcement sometimes actually increases earnings management and generally leads to less earnings management among firms remaining in the domestic market. S. 310-330