Effects of founder gender and workplace romance status on recruits’ evaluations of early-stage ventures Safal Batra, Vishal K. Gupta, Vivek Kumar, Charles A. Pierce Journal of Small Business Management, 2024 We conduct a mixed-method, multi-study investigation using a role congruity theory framework to examine prospective employees’ attitudes toward working for male- and female-led ventures. Results using data collected from business students, alumni, and executives in India reveal three insights: (1) prospective employees report similar evaluations for male- and female-led ventures under normal circumstances but evaluate female-led ventures more favorably than male-led ventures when the entrepreneur has a hierarchical workplace romance; (2) favorable attitudes toward female-led rather than male-led ventures when the entrepreneur is engaged in a hierarchical workplace romance are motivated by benevolent sexism; and (3) although respondents report a higher inclination to work for ventures without (vs with) a policy prohibiting workplace romance, the decline in willingness to work for an entrepreneur engaged in a workplace romance is higher for female- than male-led ventures. We discuss implications and directions for future research.
Mapping the evolution of research themes in business ethics: a co-word network analysis Vivek Kumar, Arpita Srivastava Vine Journal of Information and Knowledge Management Systems, 2023 Purpose This paper aims to map the evolution of research in business ethics from 1991 to 2018. It aims to identify the major themes and how they have evolved. It also aims to identify gaps in the literature for recommending future research agenda. Design/methodology/approach This study uses co-word network analysis. Co-word network analysis is a bibliometric technique used to objectively identify research themes via article keywords. The study examines articles from 1991 to 2018, which is a span encompassing a greater number of articles than previous bibliometric studies in business ethics. This time span was split into four periods and major research themes were identified for each period to map the changes in research agendas in the business ethics discipline over time. Findings The findings point to increasing maturation of the discipline, a slight decline in ethical decision-making research, a rise in research at the intersection of leadership and ethics and exponential growth in studies on corporate social responsibility. Ethical issues in business-to-business contexts are understudied. Research in environmental disclosures and leadership is expected to grow in the future. Originality/value This is the first study in business ethics to use keywords for analyzing the evolution of a discipline. This study encompasses more articles than any other study in business ethics. Finally, this is the only study to use co-word network analysis to study business ethics literature.
Gross profit manipulation in emerging economies: evidence from India Manish Bansal, Ashish Kumar, Vivek Kumar Pacific Accounting Review, 2022 Purpose This study aims to explore peer performance as the motivation behind gross profit manipulation through two different channels, namely, cost of goods sold (COGS) misclassification and revenue misclassification. Design/methodology/approach Gross profit expectation model (Poonawala and Nagar, 2019) and operating revenue expectation model (Malikov et al., 2018) are used to measure COGS and revenue misclassification, respectively. The panel data regression models are used to analyze the data for this study. Findings The study results show that firms engage in gross profit manipulation to meet the industry’s average gross margin, implying that peer performance is an important benchmark that firms strive to achieve through misclassification strategies. Further results exhibit that firms prefer COGS misclassification over revenue misclassification for manipulating gross profit, implying that firms choose the shifting strategy based on the relative advantage of each shifting tool. Practical implications The findings suggest that firms that just meet or slightly beat industry-average profitability levels are highly likely to engage in classification shifting (CS). Thus, investors and analysts should be careful when evaluating such firms by comparing them with other firms in the same industry. Originality/value First, this study is among earlier attempts to investigate CS motivated by peer performance. Second, this study investigates both tools of gross profit manipulation by taking a uniform sample of firms over the same period and provides compelling evidence that firms prefer one shifting tool over another depending on the relative advantage of each shifting tool.
Forcing responsibility? Examining earnings management induced by mandatory corporate social responsibility: evidencefrom India Manish Bansal, Vivek Kumar Review of Accounting and Finance, 2021 Purpose This study aims to investigate the impact of mandatory corporate social responsibility (CSR) spending legislation on the earnings management strategies of firms. Design/methodology/approach The authors use panel data regression models to analyze the data for this study. This study covers the post-legislation period, which spans over five years from the financial year ending March 2015 to the financial year ending March 2019. Findings The results show that firms manipulate accounting measures to avoid breaching the cut-off criteria for mandatory CSR. In particular, the results show that firms operating around the operating revenue threshold misclassify operating revenue as non-operating revenue. In contrast, firms operating around the net worth and net profit thresholds do downward real and accrual earnings management. These results are consistent with several robustness measures. Originality/value To the best of the authors’ knowledge, this is the first study that examines the impact of mandatory CSR spending on earnings management.
Tweeting to a job: HCL’s recruitment campaign on Twitter Vivek Kumar, Arpita Srivastava Human Resource Management International Digest, 2016 Purpose This paper aims to describe an innovative recruitment campaign at HCL Technologies, India’s fourth largest information technology company. This campaign received media coverage in 60 national and international news outlets. Design/methodology/approach Using case study methodology, this paper explains how the unique process was carried out. Risks associated with the process are also identified. Findings It reveals that creative thinking and innovate practices can generate high social media engagement at a very low cost, while also fulfilling the task of recruitment. Managing risks inherent in the process is essential for reaping the rewards of this creative recruitment process. Practical implications The process described here can be emulated by other companies too. If executed well, rich dividends can be obtained at a modest cost. Companies can increase their engagement and brad equity at a low cost using this process. Originality/value The case study described here is unique in its approach toward recruitment and brand building.
Corporate political activity: An integrated model Vivek Kumar, Munish Thakur, Saroj Kumar Pani Asian Social Science, 2015 This paper reviews the current state of research in the area of corporate political activity to build an integrated model. This model segregates the related but scattered corporate political activity constructs in literature into enablers, motivators, moderators, choices, and outcomes of corporate political activity. This model can be help in reconciling contradictory results in literature. For instance, several studies have found evidence positive, neutral, and negative effect of CPA on performance. This model suggests that CPA-performance relationship is enabled and moderated by several factors, and controlling them may yield a better picture of CPA effect on performance. We further suggest gaps in current literature and give suggestions for future research in this area.
RECENT SCHOLAR PUBLICATIONS
Effects of founder gender and workplace romance status on recruits’ evaluations of early-stage ventures S Batra, VK Gupta, V Kumar, CA Pierce Journal of Small Business Management, 1-30 , 2023 2023 Citations: 4
Trends in the thematic landscape of corporate social responsibility research: A structural topic modeling approach V Kumar, A Srivastava Journal of Business Research 150, 26-37 , 2022 2022 Citations: 88
Gross profit manipulation in emerging economies: evidence from India M Bansal, A Kumar, V Kumar Pacific Accounting Review , 2021 2021 Citations: 13
Hotel attributes and overall customer satisfaction: What did COVID-19 change? A Srivastava, V Kumar Tourism Management Perspectives 40, 100867 , 2021 2021 Citations: 117
Forcing responsibility? Examining earnings management induced by mandatory corporate social responsibility: evidencefrom India M Bansal, V Kumar Review of Accounting and Finance , 2021 2021 Citations: 84
Mapping the evolution of research themes in business ethics: a co-word network analysis V Kumar, A Srivastava VINE Journal of Information and Knowledge Management Systems , 2021 2021 Citations: 20
Spurious Correlation? A review of the relationship between Vitamin D and Covid-19 infection and mortality V Kumar, A Srivastava medRxiv , 2020 2020 Citations: 5
Spurious Correlation? A review of the relationship between Vitamin D and Covid-19 infection and mortality A Srivastava, V Kumar medRxiv , 2020 2020 Citations: 4
Platform ecosystems: Aligning architecture, governance, and strategy , edited by Amrit Tiwana, Published by Murgan Kaufman Publishers, ISBN 978-0-12-408066 V Kumar Journal of Information Technology Case and Application Research 20 (2), 90-92 , 2018 2018 Citations: 2
Tweeting to a job: HCL’s recruitment campaign on twitter V Kumar, A Srivastava Human Resource Management International Digest , 2016 2016 Citations: 3
Corporate political activity: an integrated model V Kumar, M Thakur, SK Pani Asian Social Science 11 (16), 128 , 2015 2015 Citations: 14
MOST CITED SCHOLAR PUBLICATIONS
Hotel attributes and overall customer satisfaction: What did COVID-19 change? A Srivastava, V Kumar Tourism Management Perspectives 40, 100867 , 2021 2021 Citations: 117
Trends in the thematic landscape of corporate social responsibility research: A structural topic modeling approach V Kumar, A Srivastava Journal of Business Research 150, 26-37 , 2022 2022 Citations: 88
Forcing responsibility? Examining earnings management induced by mandatory corporate social responsibility: evidencefrom India M Bansal, V Kumar Review of Accounting and Finance , 2021 2021 Citations: 84
Mapping the evolution of research themes in business ethics: a co-word network analysis V Kumar, A Srivastava VINE Journal of Information and Knowledge Management Systems , 2021 2021 Citations: 20
Corporate political activity: an integrated model V Kumar, M Thakur, SK Pani Asian Social Science 11 (16), 128 , 2015 2015 Citations: 14
Gross profit manipulation in emerging economies: evidence from India M Bansal, A Kumar, V Kumar Pacific Accounting Review , 2021 2021 Citations: 13
Spurious Correlation? A review of the relationship between Vitamin D and Covid-19 infection and mortality V Kumar, A Srivastava medRxiv , 2020 2020 Citations: 5
Effects of founder gender and workplace romance status on recruits’ evaluations of early-stage ventures S Batra, VK Gupta, V Kumar, CA Pierce Journal of Small Business Management, 1-30 , 2023 2023 Citations: 4
Spurious Correlation? A review of the relationship between Vitamin D and Covid-19 infection and mortality A Srivastava, V Kumar medRxiv , 2020 2020 Citations: 4
Tweeting to a job: HCL’s recruitment campaign on twitter V Kumar, A Srivastava Human Resource Management International Digest , 2016 2016 Citations: 3
Platform ecosystems: Aligning architecture, governance, and strategy , edited by Amrit Tiwana, Published by Murgan Kaufman Publishers, ISBN 978-0-12-408066 V Kumar Journal of Information Technology Case and Application Research 20 (2), 90-92 , 2018 2018 Citations: 2
