The COVID‐19 pandemic presented a scenario of radical uncertainty that hospitals had to manage. Two strands of research can illuminate this management. The first puts forward the high‐reliability organization (HRO) principles that the hospital sector has applied for two decades. The second is based on pragmatism and underscores experimental, trial‐and‐error strategies appropriate for radical uncertainty. This strategy, utilized primarily in the political governance of crises, can be applied in hospital management as well. The results of our qualitative research into French hospitals (109 online interviews over 2020–2021) highlight the importance of pragmatic rationality in crisis management based on organizing collective inquiries. This concept of pragmatic rationality questions the notion of reliability, sticking to pre‐existing performance standards not applicable in such contexts. It invites to propose the concept of high pragmatic organization based on five principles that partially integrate those of an HRO.
{"title":"From reliability to pragmatism: Hospital management in the context of radical uncertainty","authors":"Hervé Dumez, Etienne Minvielle","doi":"10.1111/emre.12665","DOIUrl":"https://doi.org/10.1111/emre.12665","url":null,"abstract":"The COVID‐19 pandemic presented a scenario of radical uncertainty that hospitals had to manage. Two strands of research can illuminate this management. The first puts forward the high‐reliability organization (HRO) principles that the hospital sector has applied for two decades. The second is based on pragmatism and underscores experimental, trial‐and‐error strategies appropriate for radical uncertainty. This strategy, utilized primarily in the political governance of crises, can be applied in hospital management as well. The results of our qualitative research into French hospitals (109 online interviews over 2020–2021) highlight the importance of pragmatic rationality in crisis management based on organizing collective inquiries. This concept of pragmatic rationality questions the notion of reliability, sticking to pre‐existing performance standards not applicable in such contexts. It invites to propose the concept of high pragmatic organization based on five principles that partially integrate those of an HRO.","PeriodicalId":47372,"journal":{"name":"European Management Review","volume":"49 1","pages":""},"PeriodicalIF":3.7,"publicationDate":"2024-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141551460","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Whether corporate political activity (CPA) benefits firm performance is contested in the literature. However, the CPA‐performance relationship has been less explored in the international business context or in the context of macroeconomic shocks—notably the global financial crisis—during which multinational enterprises (MNEs) may be forced to revisit their market and non‐market strategies. In this study, we draw upon insights from the institutional theory and legitimacy perspectives to argue that the performance consequences of MNEs' lobbying in a host market are contingent upon the MNE's experience of operating in the host market, their lobbying frequency, and the subsidiary's technological intensity. The empirical analysis used to test our hypotheses is based on a panel dataset of 224 subsidiaries of foreign MNEs operating in the United States, spanning the 8‐year period 2005–2013, covering the years of the financial crisis. We find support for most of our hypotheses and contribute to the performance implications of CPA in international business contexts.
{"title":"Multinational enterprises' lobbying and foreign subsidiary performance: Evidence from the U.S. in the context of the global financial crisis","authors":"Vikrant Shirodkar, Palitha Konara","doi":"10.1111/emre.12655","DOIUrl":"https://doi.org/10.1111/emre.12655","url":null,"abstract":"Whether corporate political activity (CPA) benefits firm performance is contested in the literature. However, the CPA‐performance relationship has been less explored in the international business context or in the context of macroeconomic shocks—notably the global financial crisis—during which multinational enterprises (MNEs) may be forced to revisit their market and non‐market strategies. In this study, we draw upon insights from the institutional theory and legitimacy perspectives to argue that the performance consequences of MNEs' lobbying in a host market are contingent upon the MNE's experience of operating in the host market, their lobbying frequency, and the subsidiary's technological intensity. The empirical analysis used to test our hypotheses is based on a panel dataset of 224 subsidiaries of foreign MNEs operating in the United States, spanning the 8‐year period 2005–2013, covering the years of the financial crisis. We find support for most of our hypotheses and contribute to the performance implications of CPA in international business contexts.","PeriodicalId":47372,"journal":{"name":"European Management Review","volume":"36 1","pages":""},"PeriodicalIF":3.7,"publicationDate":"2024-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140931367","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Family firms increasingly opt for an external succession route and sell shares to financial investors. Yet, not all family‐firm takeovers by financial investors are financially successful. To date, however, we lack a nuanced understanding of the conditions under which financial investors' family‐firm takeovers will succeed financially. Our fsQCA study builds on 52 interviews to reveal the interplay of three typical levers that financial investors use (i.e., operational, strategic, and governance measures), the market situation, and investor type. We identify three distinct roles (i.e., incentivizers, optimizers, and adjacent investors) that financial investors take in successful family‐firm takeover cases. We situate our findings in the literature on resources and their orchestration to explain how investors create value in each of the identified paths, and we contribute to the literature on family‐firm succession and the interplay of family firms and financial investors.
{"title":"The role of financial investors in successful family‐firm takeovers: A configurational approach","authors":"Nadine Kammerlander, Elias Kurta, Anne Heider","doi":"10.1111/emre.12651","DOIUrl":"https://doi.org/10.1111/emre.12651","url":null,"abstract":"Family firms increasingly opt for an external succession route and sell shares to financial investors. Yet, not all family‐firm takeovers by financial investors are financially successful. To date, however, we lack a nuanced understanding of the conditions under which financial investors' family‐firm takeovers will succeed financially. Our fsQCA study builds on 52 interviews to reveal the interplay of three typical levers that financial investors use (i.e., operational, strategic, and governance measures), the market situation, and investor type. We identify three distinct roles (i.e., incentivizers, optimizers, and adjacent investors) that financial investors take in successful family‐firm takeover cases. We situate our findings in the literature on resources and their orchestration to explain how investors create value in each of the identified paths, and we contribute to the literature on family‐firm succession and the interplay of family firms and financial investors.","PeriodicalId":47372,"journal":{"name":"European Management Review","volume":"40 1","pages":""},"PeriodicalIF":3.7,"publicationDate":"2024-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140941794","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Xiao Wang, Li Zhu, Ricardo T. Xiang, Leven J. Zheng
Following on from reviews about social networks and entrepreneurship published more than 10 years ago, this article updates our knowledge by reviewing and grouping representative studies among 693 articles selected from the Web of Science. This review identifies research patterns in major subrealms, examines research achievements in the light of earlier reviews' suggestions discusses directions for further research, and develops an integrative framework to advance theory and empirical knowledge of social networks and entrepreneurship.
继 10 多年前发表的有关社会网络与创业精神的评论之后,本文通过对从科学网(Web of Science)上选取的 693 篇文章中的代表性研究进行回顾和分组,更新了我们的知识。这篇综述确定了主要子领域的研究模式,根据早期综述的建议审查了研究成果,讨论了进一步研究的方向,并建立了一个综合框架,以推进有关社会网络与创业的理论和实证知识。
{"title":"Revisiting the research on social networks and entrepreneurship: An integrative framework and research agenda","authors":"Xiao Wang, Li Zhu, Ricardo T. Xiang, Leven J. Zheng","doi":"10.1111/emre.12652","DOIUrl":"10.1111/emre.12652","url":null,"abstract":"<p>Following on from reviews about social networks and entrepreneurship published more than 10 years ago, this article updates our knowledge by reviewing and grouping representative studies among 693 articles selected from the Web of Science. This review identifies research patterns in major subrealms, examines research achievements in the light of earlier reviews' suggestions discusses directions for further research, and develops an integrative framework to advance theory and empirical knowledge of social networks and entrepreneurship.</p>","PeriodicalId":47372,"journal":{"name":"European Management Review","volume":"21 4","pages":"803-829"},"PeriodicalIF":3.4,"publicationDate":"2024-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140931399","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Some companies invest in fundamental research, but many struggle when developing novel in‐house scientific knowledge and integrating it into their new inventions. While the literature advocates revised approaches to better understand this phenomenon, we investigate the processes that lead to Simultaneous Discovery–Invention (SDI). By adopting an abductive process, we propose a model that highlights the mechanisms of SDI. Notably, we reveal that teams must preserve independence in creative exploration during scientific knowledge creation and invention generation while maintaining intensive original knowledge exchange among them. We also demonstrate that anomaly detection and peer validation mechanisms are mandatory for SDI. We evaluate our model with a case study in the food industry: the discovery that CRISPR–Cas9 is an adaptative defense immune system of bacteria and the associated innovations in this industry. Finally, we discuss the insights provided by our model and the implications of our case study.
{"title":"Simultaneous Discovery–Invention in Corporate R&D: Lessons from the CRISPR Case","authors":"Quentin Plantec, Pascal Le Masson, Benoît Weil","doi":"10.1111/emre.12653","DOIUrl":"https://doi.org/10.1111/emre.12653","url":null,"abstract":"Some companies invest in fundamental research, but many struggle when developing novel in‐house scientific knowledge and integrating it into their new inventions. While the literature advocates revised approaches to better understand this phenomenon, we investigate the processes that lead to Simultaneous Discovery–Invention (SDI). By adopting an abductive process, we propose a model that highlights the mechanisms of SDI. Notably, we reveal that teams must preserve independence in creative exploration during scientific knowledge creation and invention generation while maintaining intensive original knowledge exchange among them. We also demonstrate that anomaly detection and peer validation mechanisms are mandatory for SDI. We evaluate our model with a case study in the food industry: the discovery that CRISPR–Cas9 is an adaptative defense immune system of bacteria and the associated innovations in this industry. Finally, we discuss the insights provided by our model and the implications of our case study.","PeriodicalId":47372,"journal":{"name":"European Management Review","volume":"19 1","pages":""},"PeriodicalIF":3.7,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140882455","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ashok Ashta, Peter Stokes, Paul Hughes, Shlomo Tarba, Ofer Dekel‐Dachs, Peter Rodgers
In this paper, we examine the role played by compassion in leadership in intercultural situations. Focusing on the growing and important economic context of Indo‐Japanese business, we develop a model that identifies contingent factors that affect Japanese leaders' expressions of compassion in intercultural organizational contexts. We engage with the spiritual capital construct and analyse leaders' lived experiences leading to a novel extension of the well‐established Nested Spheres Model of Culture. By adopting an inductivist and social constructivist approach, semistructured interviews with Japanese business leaders operating in India are employed to generate data. The empirical data show how changes in time and place cause deeply embedded cultural values (such as compassion) to surface and become more explicit in leadership. The study also underlines the need to explore the wider spatial, temporal, and economic contingencies that affect both the dynamics of compassion in “intercultural” business situations and spiritual leadership in intercultural contexts.
{"title":"The expression of compassion in leadership in intercultural organizational situations: The case of Japanese leaders in India","authors":"Ashok Ashta, Peter Stokes, Paul Hughes, Shlomo Tarba, Ofer Dekel‐Dachs, Peter Rodgers","doi":"10.1111/emre.12650","DOIUrl":"https://doi.org/10.1111/emre.12650","url":null,"abstract":"In this paper, we examine the role played by compassion in leadership in intercultural situations. Focusing on the growing and important economic context of Indo‐Japanese business, we develop a model that identifies contingent factors that affect Japanese leaders' expressions of compassion in intercultural organizational contexts. We engage with the spiritual capital construct and analyse leaders' lived experiences leading to a novel extension of the well‐established Nested Spheres Model of Culture. By adopting an inductivist and social constructivist approach, semistructured interviews with Japanese business leaders operating in India are employed to generate data. The empirical data show how changes in time and place cause deeply embedded cultural values (such as compassion) to surface and become more explicit in leadership. The study also underlines the need to explore the wider spatial, temporal, and economic contingencies that affect both the dynamics of compassion in “intercultural” business situations and spiritual leadership in intercultural contexts.","PeriodicalId":47372,"journal":{"name":"European Management Review","volume":"59 1","pages":""},"PeriodicalIF":3.7,"publicationDate":"2024-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140828586","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Thi Minh Ngoc Nguyen, Sébastien Brion, Vincent Chauvet
Business research shows the growing interest in corporate social responsibility (CSR) and, more recently, in its counterpart, corporate social irresponsibility (CSI). Yet existing literature on how these two concepts relate to each other is fragmented and sometimes contradictory, leaving an unanswered fundamental question about their dynamic relationship. We narrow this gap by systematically synthesizing and narratively analyzing 34 relevant studies. We uncover three core mechanisms underlying the connection between CSR and CSI: insurance, penance, and trade-off. Our integrative framework on these mechanisms can benefit future studies on this emerging research topic.
{"title":"Does corporate social responsibility relate to corporate social irresponsibility? Toward an integrative framework for future research","authors":"Thi Minh Ngoc Nguyen, Sébastien Brion, Vincent Chauvet","doi":"10.1111/emre.12649","DOIUrl":"10.1111/emre.12649","url":null,"abstract":"<p>Business research shows the growing interest in corporate social responsibility (CSR) and, more recently, in its counterpart, corporate social irresponsibility (CSI). Yet existing literature on how these two concepts relate to each other is fragmented and sometimes contradictory, leaving an unanswered fundamental question about their dynamic relationship. We narrow this gap by systematically synthesizing and narratively analyzing 34 relevant studies. We uncover three core mechanisms underlying the connection between CSR and CSI: insurance, penance, and trade-off. Our integrative framework on these mechanisms can benefit future studies on this emerging research topic.</p>","PeriodicalId":47372,"journal":{"name":"European Management Review","volume":"21 4","pages":"830-853"},"PeriodicalIF":3.4,"publicationDate":"2024-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140828474","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Worries about leadership (WAL) play a key role in explaining why so many individuals are not interested in pursuing leadership positions. However, less is known about how WAL evolves throughout one's career. We address this issue by examining individuals' worries about failure (WF) and worries about work–life imbalance (WWLI)—two dimensions of WAL—at different career stages and the role of perceived lack of personal resources relevant for leadership in increasing WAL. Moreover, we explore the moderating effect of gender on the relationship among career stage, personal resources, and WAL. Using a heterogeneous sample of professionals from different hierarchical levels (n = 487), our results show a decline in WF as individuals advance in their careers, whereas WWLI remains consistently higher. Importantly, WWLI becomes remarkably high for women in mid‐to‐late career stages compared to men. Furthermore, having fewer personal resources is associated with greater WAL, particularly affecting women.
{"title":"Worries about leadership: Examining the role of career stage, gender, and personal resources","authors":"Gustavo M. Tavares, Tatiana Iwai","doi":"10.1111/emre.12648","DOIUrl":"https://doi.org/10.1111/emre.12648","url":null,"abstract":"Worries about leadership (WAL) play a key role in explaining why so many individuals are not interested in pursuing leadership positions. However, less is known about how WAL evolves throughout one's career. We address this issue by examining individuals' worries about failure (WF) and worries about work–life imbalance (WWLI)—two dimensions of WAL—at different career stages and the role of perceived lack of personal resources relevant for leadership in increasing WAL. Moreover, we explore the moderating effect of gender on the relationship among career stage, personal resources, and WAL. Using a heterogeneous sample of professionals from different hierarchical levels (<jats:italic>n</jats:italic> = 487), our results show a decline in WF as individuals advance in their careers, whereas WWLI remains consistently higher. Importantly, WWLI becomes remarkably high for women in mid‐to‐late career stages compared to men. Furthermore, having fewer personal resources is associated with greater WAL, particularly affecting women.","PeriodicalId":47372,"journal":{"name":"European Management Review","volume":"23 1","pages":""},"PeriodicalIF":3.7,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140630506","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Our paper investigates vertical agency conflicts that result from the separation of ownership and control in privately held firms. Vertical agency conflicts can lead to vertical agency costs resulting from bonding costs, monitoring costs, and residual losses. More specifically, we focus on the roles of firm size and corporate reporting requirements in the level of these costs. We demonstrate that vertical agency costs are higher in smaller, privately held firms because shareholders have less monitoring capacity and limited access to the labor market. Furthermore, vertical agency costs in smaller firms are amplified in countries characterized by relatively weaker reporting requirements because shareholders have less information available to assess managers' actions. We suggest for the first time that firm size and strength of auditing and reporting requirements are essential to understanding agency costs' magnitude in privately held firms. Our analysis also offers a more comprehensive understanding of the factors that explain agency costs in privately held firms. Thus, this study poses important implications for public policy, as disclosure requirements are a major issue for many countries.
{"title":"Higher agency costs in smaller firms? The role of size and reporting requirements in agency conflicts","authors":"Pauline Johannes, Vivien Lefebvre","doi":"10.1111/emre.12645","DOIUrl":"https://doi.org/10.1111/emre.12645","url":null,"abstract":"Our paper investigates vertical agency conflicts that result from the separation of ownership and control in privately held firms. Vertical agency conflicts can lead to vertical agency costs resulting from bonding costs, monitoring costs, and residual losses. More specifically, we focus on the roles of firm size and corporate reporting requirements in the level of these costs. We demonstrate that vertical agency costs are higher in smaller, privately held firms because shareholders have less monitoring capacity and limited access to the labor market. Furthermore, vertical agency costs in smaller firms are amplified in countries characterized by relatively weaker reporting requirements because shareholders have less information available to assess managers' actions. We suggest for the first time that firm size and strength of auditing and reporting requirements are essential to understanding agency costs' magnitude in privately held firms. Our analysis also offers a more comprehensive understanding of the factors that explain agency costs in privately held firms. Thus, this study poses important implications for public policy, as disclosure requirements are a major issue for many countries.","PeriodicalId":47372,"journal":{"name":"European Management Review","volume":"29 1","pages":""},"PeriodicalIF":3.7,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140608673","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tabitha Aude Sidyida Ilboudo, Josep‐Maria Argilés‐Bosch, Josepa Alemany Costa
This study expands on the scope of firms' social responsibility and analyzes the relationship between Environmental Social Governance (ESG) and a commonly neglected aspect of Corporate Social Responsibility (CSR), which is tax payment – specifically, the payment of labor taxes. To test the research hypothesis, this study utilizes ESG data from Refinitiv Eikon and consolidated accounting data collected from Sistemas de Análisis de Balances Ibéricos (SABI) and applies panel data estimation. The regression results indicate that CSR has a negative and significant relationship with Labor Tax Avoidance (LTAV). This negative relationship remains robust and significant across different estimation methods and measures of CSR and LTAV. Our research suggests that managerial and practical concerns regarding social responsibility awareness are related to firms' decisions, impacting both society and employees, particularly concerning the avoidance of labor taxes.
本研究扩大了企业社会责任的范围,分析了环境社会治理(ESG)与企业社会责任(CSR)中一个普遍被忽视的方面--纳税(特别是缴纳劳动税)--之间的关系。为验证研究假设,本研究利用了来自 Refinitiv Eikon 的 ESG 数据和来自 Sistemas de Análisis de Balances Ibéricos (SABI) 的合并会计数据,并采用了面板数据估计方法。回归结果表明,企业社会责任与劳动力避税(LTAV)之间存在显著的负相关关系。这种负相关关系在不同的估算方法以及企业社会责任和 LTAV 的衡量标准下都保持稳健和显著。我们的研究表明,管理者和员工对社会责任意识的关注与企业的决策有关,对社会和员工都有影响,尤其是在规避劳动税方面。
{"title":"Corporate social responsibility and labor tax avoidance: Evidence from Spain","authors":"Tabitha Aude Sidyida Ilboudo, Josep‐Maria Argilés‐Bosch, Josepa Alemany Costa","doi":"10.1111/emre.12646","DOIUrl":"https://doi.org/10.1111/emre.12646","url":null,"abstract":"This study expands on the scope of firms' social responsibility and analyzes the relationship between Environmental Social Governance (ESG) and a commonly neglected aspect of Corporate Social Responsibility (CSR), which is tax payment – specifically, the payment of labor taxes. To test the research hypothesis, this study utilizes ESG data from Refinitiv Eikon and consolidated accounting data collected from Sistemas de Análisis de Balances Ibéricos (SABI) and applies panel data estimation. The regression results indicate that CSR has a negative and significant relationship with Labor Tax Avoidance (LTAV). This negative relationship remains robust and significant across different estimation methods and measures of CSR and LTAV. Our research suggests that managerial and practical concerns regarding social responsibility awareness are related to firms' decisions, impacting both society and employees, particularly concerning the avoidance of labor taxes.","PeriodicalId":47372,"journal":{"name":"European Management Review","volume":"34 1","pages":""},"PeriodicalIF":3.7,"publicationDate":"2024-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140593890","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}