scholarly journals General Counsel Prominence and Corporate Tax Policy

2015 ◽  
Vol 38 (1) ◽  
pp. 39-56 ◽  
Author(s):  
John L. Abernathy ◽  
Thomas R. Kubick ◽  
Adi Masli
Keyword(s):  
Tax Policy ◽  
Top Management Team ◽  
Management Team ◽  
Data Availability ◽  
Top Management ◽  
General Counsel ◽  
Corporate Tax ◽  
Firm Level ◽  
Tax Aggressiveness

ABSTRACT Prior research provides evidence that individual executives have a significant effect on firm-level tax policy. Further research has shown that having a corporate general counsel (GC) in a firm's top management team (top five highest-paid executives) significantly affects a firm's accounting and disclosure practices. In this paper, we examine the role of the GC in corporate tax policy. Specifically, we use the ascension of the corporate GC to top management as the identifying event in which the role and influence of the corporate GC becomes more salient. We find strong evidence that GC ascension to top management is associated with an increase in tax aggressiveness, as evidenced by greater book-tax differences and a higher likelihood of engaging in tax shelter activities. Data Availability: Data are obtained from public sources identified in the paper.

The Evolving Role of the Chief Information Officer (CIO)

2015 ◽  
pp. 207-232
Author(s):  
Brian Davis ◽  
Joe McDonagh
Keyword(s):  
Top Management Team ◽  
Chief Information Officer ◽  
Management Team ◽  
Top Management ◽  
Technological Environment ◽  
Manager Role ◽  
Is Management ◽  
Management Literature ◽  
Line Manager

The new role of CIO was created in the early 1980s, a time when organizations had just begun to recognize the strategic importance of IS. Prior to that, the most senior role in IS had been that of the IS Manager, a functional or line manager role with only limited involvement with top management. This new role was expected to work within the top management team to “bridge the gap” between the IS department and top management, to ensure the ongoing successful exploitation of IS across the organization. Today, it has been suggested that the role of CIO has now evolved to cover the need to also “bridge the gap” between the organization itself and its external IS technological environment. The purpose of this chapter is to review the IS management literature relating to the CIO in order to gain a greater understanding of the evolution of this role.

scholarly journals The role of innovation narratives in accomplishing organizational ambidexterity

2020 ◽  
pp. 147612701989723 ◽  
Author(s):  
Mairi Maclean ◽  
Charles Harvey ◽  
Benjamin D Golant ◽  
John AA Sillince
Keyword(s):  
Real Time ◽  
Dynamic Process ◽  
Top Management Team ◽  
Management Team ◽  
Top Management ◽  
Organizational Ambidexterity ◽  
Top Executives ◽  
Exploration Exploitation ◽  
Polyphonic Model

Persistent tensions arising from the exploration–exploitation paradox continuously threaten the accomplishment of organizational ambidexterity. Structural, contextual, and sequential solutions designed to alleviate these tensions dominate the ambidexterity literature. None of these adequately explains how top executives implement tension-alleviating managerial initiatives or how they respond in real time to tension-induced organizational perturbations. In this article, through analysis of top management team speeches at Procter & Gamble over a 15-year period, we show how the construction and communication of four innovation narratives—contextualizing, mutualizing, dramatizing, and focalizing—reduced tensions and enhanced organizational ambidexterity. We demonstrate the importance of top management team reflexivity in devising and communicating performative narratives, illustrate the polyphonic model of narrative strategizing, and present a cyclical model suggesting that the accomplishment of organizational ambidexterity is an ongoing dynamic process.

When Can Humble Top Executives Retain Middle Managers? The Moderating Role of Top Management Team Faultlines

2017 ◽  
Vol 60 (5) ◽  
pp. 1915-1931 ◽  
Author(s):  
Amy Y. Ou ◽  
Jungmin (Jamie) Seo ◽  
Dongwon Choi ◽  
Peter W. Hom
Keyword(s):  
Middle Managers ◽  
Top Management Team ◽  
Management Team ◽  
Top Management ◽  
Top Executives ◽  
Moderating Role

Offshoring and firm innovation: The moderating role of top management team attributes

2012 ◽  
Vol 33 (13) ◽  
pp. 1480-1498 ◽  
Author(s):  
Oli R. Mihalache ◽  
Justin J. J. P. Jansen ◽  
Frans A. J. Van Den Bosch ◽  
Henk W. Volberda
Keyword(s):  
Top Management Team ◽  
Management Team ◽  
Top Management ◽  
Firm Innovation ◽  
Team Attributes ◽  
Moderating Role

The Moderating Role of Top Management Team Diversity in Strategic Change in a Multicultural Context

2018 ◽  
Vol 16 (4) ◽  
pp. 957-973 ◽  
Author(s):  
M. Carmen Díaz‐Fernández ◽  
M. Rosario González‐Rodríguez ◽  
Biagio Simonetti
Keyword(s):  
Strategic Change ◽  
Top Management Team ◽  
Management Team ◽  
Top Management ◽  
Team Diversity ◽  
Multicultural Context ◽  
Moderating Role

Top Management-Team Diversity and Firm Performance: Examining the Role of Cognitions

2000 ◽  
Vol 11 (1) ◽  
pp. 21-34 ◽  
Author(s):  
Martin Kilduff ◽  
Reinhard Angelmar ◽  
Ajay Mehra
Keyword(s):  
Firm Performance ◽  
Top Management Team ◽  
Management Team ◽  
Top Management ◽  
Team Diversity ◽  
Performance Examining
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