This paper investigates the effect of horizontal corporate group (keiretsu) affiliation on effective tax rates in Japan. After controlling for variables that affect corporate income taxes, keiretsu firms have lower effective tax rates than independent firms. These findings are attributed to political power and the unique corporate governance mechanism of keiretsu groups. Furthermore, horizontal...

Computer Science and Electrical Engineering Department, University of MissouriKansas City, Kansas City, MO 64110 Henry W. Bloch School of Business and Public Administration, University of MissouriKansas City, MO 64110-2499 College of Business Administration, University of Nebraska-Lincoln, Lincoln, NE 68588-0491 Current affiliation: Computer Science & Engineering Department, Arizona State Unive...

This research applies identity theory to understand whether moral identity processes operate similarly or differently depending on group affiliation (gender, race, and religion). A survey measuring facets of the moral identity, moral behavior, and emotions was administered to 315 subjects. Findings support the moral identity as a general human process which does not vary significantly by gender...

Privacy concerns in many aspects of electronic communication trigger the need to re-examine – with privacy in mind – familiar security services, such as authentication and key agreement. An Affiliation-Hiding Group Key Agreement (AH-AGKA) protocol (also known as Group Secret Handshake) allows a set of participants, each with a certificate issued by the same authority, to establish a common auth...

How can we understand the interaction between the social network topology of a population and the patterns of group affiliation in that population? Each aspect influences the other: social networks provide the conduits via which groups recruit new members and groups provide the context in which new social ties are formed. Given that the resources of individuals are finite, groups can be conside...

This paper examines the impact of group affiliation on development Bogota’s stock market between 1950 and 1980. While literature business groups has discussed how they respond to failures, little attention been paid specific ways in which affects emerging economies. study aims fill this gap by analyzing panel data from implementing a series correlated random effects regressions. The findings de...

While the acquisition by Chinese firms of unrelated foreign businesses has become quite common, it is a highly risky undertaking not fully explained international business scholars. Using resource-based and institutional theory, we hypothesize that affiliation with domestically diversified group confers pre- post-acquisition advantages legitimacy, fostering acquisitions. In addition, argue priv...