Probability weighting is one of the cornerstones of decision-making theories accommodating gambling preferences. This paper examines its relevance to explaining employee stock option exercise behavior. We characterized the optimal exercise policy for a representative employee with Rank-Dependent...

How does Social Media (SM) impact the Stakeholder Theory and the stakeholder environment of organizations? This paper focuses on stakeholder coalitions and SM-driven social movements. Organized resistance and mounted pressure, which disrupt corporations’ activities and oblige change, are a...

This article critically examines the EU ETS intertemporal market during its Phase I (2005-2007). We test the Hotelling rule as a key element of a competitive equilibrium to validate whether allowance prices rise at the same rate as the interest rate. Including readily observable characteristics...

An introduction is presented in which the editor discusses several topics within the issue including developing an interest in materiality for the organizational research, workshops on materiality, and linking of materiality with the strategy practice agenda.

The purpose of this paper is to critically discuss the main advantages of introducing environmental regulation tools such as tradable permits markets. Current climate policies, the negotiations under way at the international level, and past experiences with emissions trading in the USA and...

This study investigates the informativeness of purchase price allocations (PPAs) that involve fair value estimation of acquired assets and liabilities after a business combination. Using a model capturing the amount of goodwill expected after the initial announcement of an acquisition, we...

The evolution of consumer behaviour (a dual demand of a large variety and personalised products) has encouraged firms to enlarge their product range. As a result, certain products have a very short life cycle (a few weeks to a few months). The supply chain for these products cannot be exactly...

The field of strategy is bubbling over with ideas. As such, this field has given rise to multiple distinctions and oppositions showing that strategy is not only a rationale science, but also a complex, iterative and practice-oriented art. Nonetheless, these oppositions may tend to interrogate...