메뉴 건너뛰기




Volumn 49, Issue 7, 2012, Pages 1137-1167

Defensive Practice Adoption in the Face of Organizational Stigma: Impression Management and the Diffusion of Stock Option Expensing

Author keywords

Diffusion; Impression management; Scandal; Stigma

Indexed keywords


EID: 84867406073     PISSN: 00222380     EISSN: 14676486     Source Type: Journal    
DOI: 10.1111/j.1467-6486.2012.01075.x     Document Type: Article
Times cited : (76)

References (123)
  • 1
    • 2442620196 scopus 로고    scopus 로고
    • Firms' voluntary recognition of stock-based compensation expense
    • Aboody, D., Barth, M. and Kasznik, R. (2004). 'Firms' voluntary recognition of stock-based compensation expense'. Journal of Accounting Research, 42, 123-150.
    • (2004) Journal of Accounting Research , vol.42 , pp. 123-150
    • Aboody, D.1    Barth, M.2    Kasznik, R.3
  • 2
    • 0033235154 scopus 로고    scopus 로고
    • Management fashion: lifecycles, triggers, and collective learning processes
    • Abrahamson, E. and Fairchild, G. (1999). 'Management fashion: lifecycles, triggers, and collective learning processes'. Administrative Science Quarterly, 44, 708-740.
    • (1999) Administrative Science Quarterly , vol.44 , pp. 708-740
    • Abrahamson, E.1    Fairchild, G.2
  • 3
    • 27744446483 scopus 로고    scopus 로고
    • A theory of scandal: Victorians, homosexuals, and the fall of Oscar Wilde
    • Adut, A. (2005). 'A theory of scandal: Victorians, homosexuals, and the fall of Oscar Wilde'. American Journal of Sociology, 111, 213-248.
    • (2005) American Journal of Sociology , vol.111 , pp. 213-248
    • Adut, A.1
  • 4
  • 5
    • 0141792437 scopus 로고    scopus 로고
    • Share price reactions to work family initiatives: an institutional perspective
    • Arthur, M. (2003). 'Share price reactions to work family initiatives: an institutional perspective'. Academy of Management Journal, 48, 497-505.
    • (2003) Academy of Management Journal , vol.48 , pp. 497-505
    • Arthur, M.1
  • 6
    • 0002048188 scopus 로고
    • The double-edge of organizational legitimation
    • Ashforth, B. E. and Gibbs, B. W. (1990). 'The double-edge of organizational legitimation'. Organization Science, 1, 177-194.
    • (1990) Organization Science , vol.1 , pp. 177-194
    • Ashforth, B.E.1    Gibbs, B.W.2
  • 7
    • 84867432798 scopus 로고    scopus 로고
    • Bear Stearns 'House votes to block FASB stock option proposal, but DOA in senate; voluntary expensers increase to 753'. Press release, 20 July.
    • Bear Stearns (2004). 'House votes to block FASB stock option proposal, but DOA in senate; voluntary expensers increase to 753'. Press release, 20 July.
    • (2004)
  • 8
    • 0030305316 scopus 로고    scopus 로고
    • An empirical analysis of the relationship between the board of director composition and financial statement fraud
    • Beasley, M. (1996). 'An empirical analysis of the relationship between the board of director composition and financial statement fraud'. Accounting Review, 71, 443-465.
    • (1996) Accounting Review , vol.71 , pp. 443-465
    • Beasley, M.1
  • 10
    • 84861385315 scopus 로고    scopus 로고
    • Instrumental variable estimation for duration data
    • Engelhardt, H., Kohler, H.-P. and Prskawetz, A. (Eds), Heidelberg: Springer
    • Bijwaard, G. E. (2009). 'Instrumental variable estimation for duration data'. In Engelhardt, H., Kohler, H.-P. and Prskawetz, A. (Eds), Causal Analysis in Population Studies: Concepts, Methods, Applications. Heidelberg: Springer, 111-148.
    • (2009) Causal Analysis in Population Studies: Concepts, Methods, Applications , pp. 111-148
    • Bijwaard, G.E.1
  • 11
    • 78650259701 scopus 로고    scopus 로고
    • Toward a theory of social judgments: the case of legitimacy, reputation, and status
    • Bitektine, A. (2011). 'Toward a theory of social judgments: the case of legitimacy, reputation, and status'. Academy of Management Journal, 36, 151-179.
    • (2011) Academy of Management Journal , vol.36 , pp. 151-179
    • Bitektine, A.1
  • 12
    • 0032283963 scopus 로고    scopus 로고
    • Are shareholder proposals all bark and no bite? Evidence from shareholder resolutions to rescind poison pills
    • Bizjak, J. and Marquette, C. (1998). 'Are shareholder proposals all bark and no bite? Evidence from shareholder resolutions to rescind poison pills'. Journal of Financial and Quantitative Analysis, 33, 499-521.
    • (1998) Journal of Financial and Quantitative Analysis , vol.33 , pp. 499-521
    • Bizjak, J.1    Marquette, C.2
  • 14
    • 0032355511 scopus 로고    scopus 로고
    • Fraud type and auditor litigation: an analysis of SEC accounting and enforcement releases
    • Bonner, S., Palmrose, Z.-V. and Young, S. (1998). 'Fraud type and auditor litigation: an analysis of SEC accounting and enforcement releases'. Accounting Review, 3, 503-532.
    • (1998) Accounting Review , vol.3 , pp. 503-532
    • Bonner, S.1    Palmrose, Z.-V.2    Young, S.3
  • 15
    • 33645064537 scopus 로고    scopus 로고
    • Stock options expensing: an examination of agency and institutional theory explanations
    • Brandes, P., Hadani, M. and Goranova, M. (2006). 'Stock options expensing: an examination of agency and institutional theory explanations'. Journal of Business Research, 59, 595-603.
    • (2006) Journal of Business Research , vol.59 , pp. 595-603
    • Brandes, P.1    Hadani, M.2    Goranova, M.3
  • 16
    • 56849130044 scopus 로고    scopus 로고
    • The Nixon-in-China effect: activism, imitation, and the institutionalization of contentious practices
    • Briscoe, F. and Safford, S. (2008). 'The Nixon-in-China effect: activism, imitation, and the institutionalization of contentious practices'. Administrative Science Quarterly, 53, 460-491.
    • (2008) Administrative Science Quarterly , vol.53 , pp. 460-491
    • Briscoe, F.1    Safford, S.2
  • 17
    • 33745299959 scopus 로고    scopus 로고
    • The interaction of top management group, stakeholder, and situational factors on certain corporate reputation activities
    • Carter, S. (2006). 'The interaction of top management group, stakeholder, and situational factors on certain corporate reputation activities'. Journal of Management Studies, 43, 1145-1176.
    • (2006) Journal of Management Studies , vol.43 , pp. 1145-1176
    • Carter, S.1
  • 19
    • 84867432796 scopus 로고    scopus 로고
    • Corporate Fraud Task Force (CFTF) 'First year report to the President'. Available at (accessed 17 March 2008).
    • Corporate Fraud Task Force (CFTF) (2003). 'First year report to the President'. Available at http://www.usdoj.gov/dag/cftf/1st_yr_fraud_report.pdf (accessed 17 March 2008).
    • (2003)
  • 20
    • 84867432802 scopus 로고    scopus 로고
    • Corporate Fraud Task Force (CFTF) 'Second year report to the president'. Available at (accessed 17 March 2008).
    • Corporate Fraud Task Force (CFTF) (2004). 'Second year report to the president'. Available at http://www.usdoj.gov/dag/cftf/2nd_yr_fraud_report.pdf (accessed 17 March 2008).
    • (2004)
  • 21
    • 33745454208 scopus 로고    scopus 로고
    • The Sarbanes-Oxley yawn: heavy rhetoric, light reform (and it might just work)
    • Cunningham, L. (2003). 'The Sarbanes-Oxley yawn: heavy rhetoric, light reform (and it might just work)'. Connecticut Law Review, 35, 915-988.
    • (2003) Connecticut Law Review , vol.35 , pp. 915-988
    • Cunningham, L.1
  • 22
    • 84934453286 scopus 로고
    • Agent without principles? The spread of the poison pill through the intercorporate network
    • Davis, G. (1991). 'Agent without principles? The spread of the poison pill through the intercorporate network'. Administrative Science Quarterly, 36, 583-613.
    • (1991) Administrative Science Quarterly , vol.36 , pp. 583-613
    • Davis, G.1
  • 23
    • 0031426486 scopus 로고    scopus 로고
    • Corporate elite networks and governance changes in the 1980s
    • Davis, G. and Greve, H. (1997). 'Corporate elite networks and governance changes in the 1980s'. American Journal of Sociology, 103, 1-37.
    • (1997) American Journal of Sociology , vol.103 , pp. 1-37
    • Davis, G.1    Greve, H.2
  • 24
    • 84894285121 scopus 로고
    • A social movement perspective on corporate control
    • Davis, G. and Thompson, T. (1994). 'A social movement perspective on corporate control'. Administrative Science Quarterly, 39, 141-173.
    • (1994) Administrative Science Quarterly , vol.39 , pp. 141-173
    • Davis, G.1    Thompson, T.2
  • 25
    • 84993728969 scopus 로고    scopus 로고
    • The small world of the American corporate elite: 1982-2001
    • Davis, G., Yoo, M. and Baker, W. (2003). 'The small world of the American corporate elite: 1982-2001'. Strategic Organization, 1, 301-326.
    • (2003) Strategic Organization , vol.1 , pp. 301-326
    • Davis, G.1    Yoo, M.2    Baker, W.3
  • 26
  • 27
    • 0000232999 scopus 로고    scopus 로고
    • Media reputation as a strategic resource: an integration of mass communication and resource-based theories
    • Deephouse, D. (2000). 'Media reputation as a strategic resource: an integration of mass communication and resource-based theories'. Journal of Management, 26, 1091-1112.
    • (2000) Journal of Management , vol.26 , pp. 1091-1112
    • Deephouse, D.1
  • 28
    • 67349217076 scopus 로고    scopus 로고
    • Linking social issues to organizational impact: the role of infomediaries and the infomediary process
    • Deephouse, D. and Heugens, P. P. M. A. R. (2008). 'Linking social issues to organizational impact: the role of infomediaries and the infomediary process'. Journal of Business Ethics, 86, 541-553.
    • (2008) Journal of Business Ethics , vol.86 , pp. 541-553
    • Deephouse, D.1    Heugens, P.P.M.A.R.2
  • 29
    • 0042377866 scopus 로고    scopus 로고
    • The motivation and impact of pension fund activism
    • Del Guercio, D. and Hawkins, J. (1999). 'The motivation and impact of pension fund activism'. Journal of Financial Economics, 52, 293-340.
    • (1999) Journal of Financial Economics , vol.52 , pp. 293-340
    • Del Guercio, D.1    Hawkins, J.2
  • 30
    • 53649106799 scopus 로고    scopus 로고
    • Do boards pay attention when institutional investor activists "just vote no"?
    • Del Guercio, D., Seery, L. and Woidtke, T. (2008). 'Do boards pay attention when institutional investor activists "just vote no"?'. Journal of Financial Economics, 90, 84-103.
    • (2008) Journal of Financial Economics , vol.90 , pp. 84-103
    • Del Guercio, D.1    Seery, L.2    Woidtke, T.3
  • 31
    • 79955585072 scopus 로고    scopus 로고
    • Mass media and massive failures: determining organizational efforts to defend field legitimacy following crises
    • Desai, V. M. (2011). 'Mass media and massive failures: determining organizational efforts to defend field legitimacy following crises'. Academy of Management Journal, 54, 263-279.
    • (2011) Academy of Management Journal , vol.54 , pp. 263-279
    • Desai, V.M.1
  • 33
    • 0000953669 scopus 로고
    • The iron cage revisited: institutional isomorphism and collective rationality in organization fields
    • DiMaggio, P. and Powell, W. (1983). 'The iron cage revisited: institutional isomorphism and collective rationality in organization fields'. American Sociological Review, 48, 147-160.
    • (1983) American Sociological Review , vol.48 , pp. 147-160
    • DiMaggio, P.1    Powell, W.2
  • 34
    • 84917448438 scopus 로고
    • Managing organizational legitimacy in the California cattle industry: the construction and effectiveness of verbal accounts
    • Elsbach, K. D. (1994). 'Managing organizational legitimacy in the California cattle industry: the construction and effectiveness of verbal accounts'. Administrative Science Quarterly, 39, 57-88.
    • (1994) Administrative Science Quarterly , vol.39 , pp. 57-88
    • Elsbach, K.D.1
  • 36
    • 21144475621 scopus 로고
    • Acquiring organizational legitimacy through illegitimate actions: a marriage of institutional and impression management theories
    • Elsbach, K. D. and Sutton, R. I. (1992). 'Acquiring organizational legitimacy through illegitimate actions: a marriage of institutional and impression management theories'. Academy of Management Journal, 35, 699-738.
    • (1992) Academy of Management Journal , vol.35 , pp. 699-738
    • Elsbach, K.D.1    Sutton, R.I.2
  • 37
    • 25844460094 scopus 로고    scopus 로고
    • The end of managerial ideology: from corporate social responsibility to corporate social indifference
    • Englander, E. and Kaufman, A. (2004). 'The end of managerial ideology: from corporate social responsibility to corporate social indifference'. Enterprise and Society, 5, 404-450.
    • (2004) Enterprise and Society , vol.5 , pp. 404-450
    • Englander, E.1    Kaufman, A.2
  • 38
    • 71349086945 scopus 로고    scopus 로고
    • Board of directors' responsiveness to shareholders: evidence from shareholder proposals
    • Eritimur, Y., Ferri, F. and Stubben, S. (2010). 'Board of directors' responsiveness to shareholders: evidence from shareholder proposals'. Journal of Corporate Finance, 16, 53-72.
    • (2010) Journal of Corporate Finance , vol.16 , pp. 53-72
    • Eritimur, Y.1    Ferri, F.2    Stubben, S.3
  • 39
    • 0000806744 scopus 로고
    • Agency problems and the theory of the firm
    • Fama, E. (1980). 'Agency problems and the theory of the firm'. Journal of Political Economy, 88, 288-307.
    • (1980) Journal of Political Economy , vol.88 , pp. 288-307
    • Fama, E.1
  • 40
    • 0000172445 scopus 로고
    • Separation of ownership and control
    • Fama, E. and Jensen, M. (1983). 'Separation of ownership and control'. Journal of Law and Economics, 26, 301-325.
    • (1983) Journal of Law and Economics , vol.26 , pp. 301-325
    • Fama, E.1    Jensen, M.2
  • 41
    • 18844388137 scopus 로고    scopus 로고
    • The diffusion of ideas over contested terrain: the (non)adoption of a shareholder value orientation among German firms
    • Fiss, P. and Zajac, E. (2004). 'The diffusion of ideas over contested terrain: the (non)adoption of a shareholder value orientation among German firms'. Administrative Science Quarterly, 49, 501-534.
    • (2004) Administrative Science Quarterly , vol.49 , pp. 501-534
    • Fiss, P.1    Zajac, E.2
  • 42
    • 33846620685 scopus 로고    scopus 로고
    • The symbolic management of strategic change: sensegiving via framing and discourse
    • Fiss, P. and Zajac, E. (2006). 'The symbolic management of strategic change: sensegiving via framing and discourse'. Academy of Management Journal, 49, 1173-1193.
    • (2006) Academy of Management Journal , vol.49 , pp. 1173-1193
    • Fiss, P.1    Zajac, E.2
  • 44
    • 79951829925 scopus 로고    scopus 로고
    • Toward a general theory of strategic action fields
    • Fligstein, N. and McAdam, D. (2011). 'Toward a general theory of strategic action fields'. Sociological Theory, 29, 1-26.
    • (2011) Sociological Theory , vol.29 , pp. 1-26
    • Fligstein, N.1    McAdam, D.2
  • 45
    • 84928834304 scopus 로고
    • Interorganizational contagion in corporate philanthropy
    • Galaskiewicz, J. and Burt, R. (1991). 'Interorganizational contagion in corporate philanthropy'. Administrative Science Quarterly, 36, 88-105.
    • (1991) Administrative Science Quarterly , vol.36 , pp. 88-105
    • Galaskiewicz, J.1    Burt, R.2
  • 46
    • 84867408121 scopus 로고    scopus 로고
    • Georgeson Shareholder 'Annual corporate governance review'. Available at (accessed 20 September 2010).
    • Georgeson Shareholder (2001). 'Annual corporate governance review'. Available at http://www.georgeson.com/usa/download/acgr/acgr2001.pdf (accessed 20 September 2010).
    • (2001)
  • 47
    • 84867419000 scopus 로고    scopus 로고
    • Georgeson Shareholder 'Annual corporate governance review'. Available at (accessed 20 September 2010).
    • Georgeson Shareholder (2002). 'Annual corporate governance review'. Available at http://www.georgeson.com/usa/download/acgr/acgr2002.pdf (accessed 20 September 2010).
    • (2002)
  • 48
    • 84867408124 scopus 로고    scopus 로고
    • Georgeson Shareholder 'Annual corporate governance review'. Available at (accessed 20 September 2010).
    • Georgeson Shareholder (2003). 'Annual corporate governance review'. Available at http://www.georgeson.com/usa/download/acgr/acgr2003.pdf (accessed 20 September 2010).
    • (2003)
  • 49
    • 84867432803 scopus 로고    scopus 로고
    • Georgeson Shareholder 'Annual corporate governance review'. Available at (accessed 20 September 2010).
    • Georgeson Shareholder (2004). 'Annual corporate governance review'. Available at http://www.georgeson.com/usa/download/acgr/acgr2004.pdf (accessed 20 September 2010).
    • (2004)
  • 50
    • 84867432801 scopus 로고    scopus 로고
    • 'The evolution of shareholder activism in the United States'. Working Paper Series, Social Science Research Council. Available at (accessed 10 March 2012).
    • Gillan, S. and Starks, L. (2007). 'The evolution of shareholder activism in the United States'. Working Paper Series, Social Science Research Council. Available at http://ssrn.com/abstract=959670 (accessed 10 March 2012).
    • (2007)
    • Gillan, S.1    Starks, L.2
  • 51
    • 84867432804 scopus 로고    scopus 로고
    • The Enron nine: Wall Street's most prestigious firms may have been involved in a Ponzi scheme
    • The Nation, 13 May
    • Greider, W. (2002). 'The Enron nine: Wall Street's most prestigious firms may have been involved in a Ponzi scheme'. The Nation, 13 May, 18-22.
    • (2002) , pp. 18-22
    • Greider, W.1
  • 53
    • 84867424786 scopus 로고    scopus 로고
    • Options: too much of a good incentive
    • Business Week. March 4
    • Henry, D., Conlin, M., Byrnes, N., Mandel, M., Holmes, S. and Reed, S. (2002). 'Options: too much of a good incentive'. Business Week. March 4, 38-39.
    • (2002) , pp. 38-39
    • Henry, D.1    Conlin, M.2    Byrnes, N.3    Mandel, M.4    Holmes, S.5    Reed, S.6
  • 54
    • 84934453969 scopus 로고
    • From ambushes to golden parachutes: corporate takeovers as an instance of cultural framing and institutional integration
    • Hirsch, P. M. (1986). 'From ambushes to golden parachutes: corporate takeovers as an instance of cultural framing and institutional integration'. American Journal of Sociology, 91, 800-837.
    • (1986) American Journal of Sociology , vol.91 , pp. 800-837
    • Hirsch, P.M.1
  • 55
    • 0035617308 scopus 로고    scopus 로고
    • Not all events are attended equally: toward a middle-range theory of industry attention to external events
    • Hoffman, A. J. and Ocasio, W. (2001). 'Not all events are attended equally: toward a middle-range theory of industry attention to external events'. Organization Science, 12, 415-434.
    • (2001) Organization Science , vol.12 , pp. 415-434
    • Hoffman, A.J.1    Ocasio, W.2
  • 56
    • 33744776618 scopus 로고    scopus 로고
    • Kinship in the shadow of the corporation: the interbuilder network of the Clyde River shipbuilding, 1711-1990
    • Ingram, P. and Lifschitz, A. (2006). 'Kinship in the shadow of the corporation: the interbuilder network of the Clyde River shipbuilding, 1711-1990'. American Sociological Review, 71, 334-352.
    • (2006) American Sociological Review , vol.71 , pp. 334-352
    • Ingram, P.1    Lifschitz, A.2
  • 57
    • 84867432817 scopus 로고    scopus 로고
    • Greenspan warns against too much regulation
    • Wall Street Journal, 27 March
    • Ip, G. (2002). 'Greenspan warns against too much regulation'. Wall Street Journal, 27 March, A3.
    • (2002)
    • Ip, G.1
  • 58
    • 0004066349 scopus 로고
    • New York: Oxford University Press.
    • Jackall, R. (1988). Moral Mazes. New York: Oxford University Press.
    • (1988) Moral Mazes
    • Jackall, R.1
  • 59
    • 80053160433 scopus 로고    scopus 로고
    • Reputation and corporate social responsibility aberrations, trends, and hypocrisy: reactions to firms choices in the stock option backdating scandal
    • Janney, J. J. and Gove, S. (2011). 'Reputation and corporate social responsibility aberrations, trends, and hypocrisy: reactions to firms choices in the stock option backdating scandal'. Journal of Management Studies, 48, 1562-1585.
    • (2011) Journal of Management Studies , vol.48 , pp. 1562-1585
    • Janney, J.J.1    Gove, S.2
  • 60
    • 44649197264 scopus 로고
    • Theory of the firm: managerial behavior, agency costs and ownership structure
    • Jensen, M. and Meckling, W. (1976). 'Theory of the firm: managerial behavior, agency costs and ownership structure'. Journal of Financial Economics, 3, 305-360.
    • (1976) Journal of Financial Economics , vol.3 , pp. 305-360
    • Jensen, M.1    Meckling, W.2
  • 61
    • 79953133685 scopus 로고    scopus 로고
    • The limits of media effects: field positions and cultural change in a mutual fund market
    • Jonsson, S. and Buhr, H. (2011). 'The limits of media effects: field positions and cultural change in a mutual fund market'. Organization Science, 22, 464-481.
    • (2011) Organization Science , vol.22 , pp. 464-481
    • Jonsson, S.1    Buhr, H.2
  • 62
    • 67650433209 scopus 로고    scopus 로고
    • Undeserved loss: the spread of legitimacy loss to innocent organizations in response to reported corporate deviance
    • Jonsson, S., Greve, H. and Fujiwara-Greve, T. (2009). 'Undeserved loss: the spread of legitimacy loss to innocent organizations in response to reported corporate deviance'. Administrative Science Quarterly, 54, 195-228.
    • (2009) Administrative Science Quarterly , vol.54 , pp. 195-228
    • Jonsson, S.1    Greve, H.2    Fujiwara-Greve, T.3
  • 63
    • 80054832083 scopus 로고    scopus 로고
    • Adoption and coverage of performance-related pay during institutional change: an integration of institutional and agency theories
    • Kang, S. C. and Yanadori, Y. (2011). 'Adoption and coverage of performance-related pay during institutional change: an integration of institutional and agency theories'. Journal of Management Studies, 48, 1837-1865.
    • (2011) Journal of Management Studies , vol.48 , pp. 1837-1865
    • Kang, S.C.1    Yanadori, Y.2
  • 64
    • 84867419009 scopus 로고    scopus 로고
    • The Impact of Shareholder Activism on Target Companies: A Survey of Empirical Findings, Working Paper, University of Washington-Business School, Seattle, WA.
    • Karpoff, J. (2001). The Impact of Shareholder Activism on Target Companies: A Survey of Empirical Findings, Working Paper, University of Washington-Business School, Seattle, WA.
    • (2001)
    • Karpoff, J.1
  • 65
    • 56849103705 scopus 로고    scopus 로고
    • Getting counted: markets, meaning, and reality
    • Kennedy, M. (2008). 'Getting counted: markets, meaning, and reality'. American Sociological Review, 73, 270-295.
    • (2008) American Sociological Review , vol.73 , pp. 270-295
    • Kennedy, M.1
  • 66
    • 70350304915 scopus 로고    scopus 로고
    • Institutionalization, framing, and diffusion: the logic of TQM adoption and implementation decisions among U.S. hospitals
    • Kennedy, M. and Fiss, P. (2009). 'Institutionalization, framing, and diffusion: the logic of TQM adoption and implementation decisions among U.S. hospitals'. Academy of Management Journal, 52, 897-918.
    • (2009) Academy of Management Journal , vol.52 , pp. 897-918
    • Kennedy, M.1    Fiss, P.2
  • 67
    • 56849086073 scopus 로고    scopus 로고
    • A political mediation model of corporate response to social movement activism
    • King, B. G. (2008). 'A political mediation model of corporate response to social movement activism'. Administrative Science Quarterly, 53, 395-421.
    • (2008) Administrative Science Quarterly , vol.53 , pp. 395-421
    • King, B.G.1
  • 68
    • 77955590505 scopus 로고    scopus 로고
    • The contentiousness of markets: politics, social movements and institutional change in markets
    • King, B. G. and Pearce, N. (2010). 'The contentiousness of markets: politics, social movements and institutional change in markets'. Annual Review of Sociology, 36, 249-267.
    • (2010) Annual Review of Sociology , vol.36 , pp. 249-267
    • King, B.G.1    Pearce, N.2
  • 69
    • 38049011416 scopus 로고    scopus 로고
    • Social movements as extrainstitutional entrepreneurs: the effect of protest on stock price returns
    • King, B. G. and Soule, S. A. (2007). 'Social movements as extrainstitutional entrepreneurs: the effect of protest on stock price returns'. Administrative Science Quarterly, 52, 413-442.
    • (2007) Administrative Science Quarterly , vol.52 , pp. 413-442
    • King, B.G.1    Soule, S.A.2
  • 70
    • 79953041747 scopus 로고    scopus 로고
    • Mediating identity: a study of influence on organizational identity construction in a celebrity firm
    • Kjaergaard, A., Morsing, M. and Ravasi, D. (2011). 'Mediating identity: a study of influence on organizational identity construction in a celebrity firm'. Journal of Management Studies, 48, 514-543.
    • (2011) Journal of Management Studies , vol.48 , pp. 514-543
    • Kjaergaard, A.1    Morsing, M.2    Ravasi, D.3
  • 71
    • 73949114874 scopus 로고    scopus 로고
    • The infrastructure of collective action and policy content diffusion in the organic food industry
    • Lee, B. (2009). 'The infrastructure of collective action and policy content diffusion in the organic food industry'. Academy of Management Journal, 52, 1247-1369.
    • (2009) Academy of Management Journal , vol.52 , pp. 1247-1369
    • Lee, B.1
  • 73
    • 34250336545 scopus 로고    scopus 로고
    • The institutional entrepreneur as modern prince: the strategic face of power in contested fields
    • Levy, D. and Scully, M. (2007). 'The institutional entrepreneur as modern prince: the strategic face of power in contested fields'. Organization Studies, 28, 971-991.
    • (2007) Organization Studies , vol.28 , pp. 971-991
    • Levy, D.1    Scully, M.2
  • 74
    • 34248562991 scopus 로고    scopus 로고
    • A tale of two cities: competing logics and practice variation in the professionalizing of mutual funds
    • Lounsbury, M. (2007). 'A tale of two cities: competing logics and practice variation in the professionalizing of mutual funds'. Academy of Management Journal, 50, 289-307.
    • (2007) Academy of Management Journal , vol.50 , pp. 289-307
    • Lounsbury, M.1
  • 75
    • 62649107244 scopus 로고    scopus 로고
    • Discourse and deinstitutionalization: the decline of DDT
    • Maguire, S. and Hardy, C. (2009). 'Discourse and deinstitutionalization: the decline of DDT'. Academy of Management Journal, 52, 148-178.
    • (2009) Academy of Management Journal , vol.52 , pp. 148-178
    • Maguire, S.1    Hardy, C.2
  • 76
    • 0000979506 scopus 로고
    • Victims and shareholders: the dilemmas of presenting corporate policy during a crisis
    • Marcus, A. A. and Goodman, R. S. (1991). 'Victims and shareholders: the dilemmas of presenting corporate policy during a crisis'. Academy of Management Journal, 34, 281-305.
    • (1991) Academy of Management Journal , vol.34 , pp. 281-305
    • Marcus, A.A.1    Goodman, R.S.2
  • 77
    • 0000057597 scopus 로고
    • Institutionalized organizations: formal structure as myth and ceremony
    • Meyer, J. W. and Rowan, B. R. (1977). 'Institutionalized organizations: formal structure as myth and ceremony'. American Journal of Sociology, 83, 340-362.
    • (1977) American Journal of Sociology , vol.83 , pp. 340-362
    • Meyer, J.W.1    Rowan, B.R.2
  • 78
    • 84883429719 scopus 로고
    • An institutional model of organizational practice: financial reporting at the Fortune 200
    • Mezias, S. (1990). 'An institutional model of organizational practice: financial reporting at the Fortune 200'. Administrative Science Quarterly, 35, 431-457.
    • (1990) Administrative Science Quarterly , vol.35 , pp. 431-457
    • Mezias, S.1
  • 79
    • 84867424790 scopus 로고    scopus 로고
    • Citi claims major reforms in corporate governance
    • American Banker, 8 August, 20.
    • Moyer, L. (2002). 'Citi claims major reforms in corporate governance'. American Banker, 8 August, 20.
    • (2002)
    • Moyer, L.1
  • 80
    • 70449623033 scopus 로고    scopus 로고
    • What Wall Street wants: exploring the role of security analysts in the evolution and spread of management concepts
    • Nicolai, A. T., Schultz, A. C. and Thomas, T. W. (2010). 'What Wall Street wants: exploring the role of security analysts in the evolution and spread of management concepts'. Journal of Management Studies, 47, 162-189.
    • (2010) Journal of Management Studies , vol.47 , pp. 162-189
    • Nicolai, A.T.1    Schultz, A.C.2    Thomas, T.W.3
  • 81
    • 84867424791 scopus 로고    scopus 로고
    • Executive privilege? Here's the new take on stock options: they reward executives for all the wrong things
    • Washington Post, 24 March
    • Pearlstein, S. (2002). 'Executive privilege? Here's the new take on stock options: they reward executives for all the wrong things'. Washington Post, 24 March, H1.
    • (2002)
    • Pearlstein, S.1
  • 82
    • 84867419005 scopus 로고    scopus 로고
    • How options contributed to debacles
    • San Francisco Chronicle, 7 July
    • Pender, K. (2002). 'How options contributed to debacles'. San Francisco Chronicle, 7 July, G1.
    • (2002)
    • Pender, K.1
  • 84
    • 77958599576 scopus 로고    scopus 로고
    • A tale of two assets: the effects of firm reputation and celebrity on earnings surprises and investors' reactions
    • Pfarrer, M., Pollock, T. and Rindova, V. (2010). 'A tale of two assets: the effects of firm reputation and celebrity on earnings surprises and investors' reactions'. Academy of Management Journal, 53, 1131-1152.
    • (2010) Academy of Management Journal , vol.53 , pp. 1131-1152
    • Pfarrer, M.1    Pollock, T.2    Rindova, V.3
  • 86
    • 0346327192 scopus 로고    scopus 로고
    • Media legitimation effects in the market for initial public offerings
    • Pollock, T. and Rindova, V. (2003). 'Media legitimation effects in the market for initial public offerings'. Academy of Management Journal, 46, 631-642.
    • (2003) Academy of Management Journal , vol.46 , pp. 631-642
    • Pollock, T.1    Rindova, V.2
  • 87
    • 44449178743 scopus 로고    scopus 로고
    • Market watch: information availability cascades among the media and investors in the U.S. IPO market
    • Pollock, T., Rindova, V. and Maggitti, P. (2008). 'Market watch: information availability cascades among the media and investors in the U.S. IPO market'. Academy of Management Journal, 51, 335-358.
    • (2008) Academy of Management Journal , vol.51 , pp. 335-358
    • Pollock, T.1    Rindova, V.2    Maggitti, P.3
  • 88
    • 0033247483 scopus 로고    scopus 로고
    • Industry categories and the politics of the comparable firm in CEO compensation
    • Porac, J., Wade, J. and Pollock, T. (1999). 'Industry categories and the politics of the comparable firm in CEO compensation'. Administrative Science Quarterly, 44, 112-144.
    • (1999) Administrative Science Quarterly , vol.44 , pp. 112-144
    • Porac, J.1    Wade, J.2    Pollock, T.3
  • 89
    • 43249125265 scopus 로고    scopus 로고
    • Stigma and settling up: An integrated approach to the consequences of organizational misconduct for organizational elites
    • Pozner, J. (2007). 'Stigma and settling up: An integrated approach to the consequences of organizational misconduct for organizational elites'. Journal of Business Ethics, 80, 141-150.
    • (2007) Journal of Business Ethics , vol.80 , pp. 141-150
    • Pozner, J.1
  • 90
    • 84867419004 scopus 로고    scopus 로고
    • PriceWaterhouseCoopers 'Stock-based compensation: FASB issues new disclosure and transition rules under FAS 123'. Available at: (accessed 15 May 2009).
    • PriceWaterhouseCoopers (2003). 'Stock-based compensation: FASB issues new disclosure and transition rules under FAS 123'. Available at: http://www2.financialexecutives.org/download/HRINSIGHT203.pdf (accessed 15 May 2009).
    • (2003)
  • 91
    • 84993726043 scopus 로고    scopus 로고
    • Shaping the shareholder activism agenda: institutional investors and global social issues
    • Proffitt, W. T. and Spicer, A. (2006). 'Shaping the shareholder activism agenda: institutional investors and global social issues'. Strategic Organization, 4, 165-190.
    • (2006) Strategic Organization , vol.4 , pp. 165-190
    • Proffitt, W.T.1    Spicer, A.2
  • 92
    • 0033406573 scopus 로고    scopus 로고
    • Institutional sources of boundary-spanning structures: the establishment of investor relations departments in the Fortune 500 industrials
    • Rao, H. and Sivakumar, K. (1999). 'Institutional sources of boundary-spanning structures: the establishment of investor relations departments in the Fortune 500 industrials'. Organization Science, 10, 27-42.
    • (1999) Organization Science , vol.10 , pp. 27-42
    • Rao, H.1    Sivakumar, K.2
  • 93
    • 0035437930 scopus 로고    scopus 로고
    • Fool's gold: social proof and the initiation and abandonment of coverage by Wall Street analysts
    • Rao, H., Greve, H. and Davis, G. (2001). 'Fool's gold: social proof and the initiation and abandonment of coverage by Wall Street analysts'. Administrative Science Quarterly, 46, 502-526.
    • (2001) Administrative Science Quarterly , vol.46 , pp. 502-526
    • Rao, H.1    Greve, H.2    Davis, G.3
  • 94
    • 33750076806 scopus 로고    scopus 로고
    • Understanding shareholder activism: which corporations are targeted?
    • Rehbein, K., Waddock, S. and Graves, S. (2004). 'Understanding shareholder activism: which corporations are targeted?'. Business and Society, 43, 239-267.
    • (2004) Business and Society , vol.43 , pp. 239-267
    • Rehbein, K.1    Waddock, S.2    Graves, S.3
  • 95
    • 30344433623 scopus 로고    scopus 로고
    • Celebrity firms: the social construction of market popularity
    • Rindova, V., Pollock, T. and Hayward, M. (2006). 'Celebrity firms: the social construction of market popularity'. Academy of Management Review, 31, 50-71.
    • (2006) Academy of Management Review , vol.31 , pp. 50-71
    • Rindova, V.1    Pollock, T.2    Hayward, M.3
  • 97
    • 0032218714 scopus 로고    scopus 로고
    • A multidimensional model of organizational legitimacy: hospital survival in changing institutional environments
    • Ruef, M. and Scott, W. R. (1998). 'A multidimensional model of organizational legitimacy: hospital survival in changing institutional environments'. Administrative Science Quarterly, 43, 877-904.
    • (1998) Administrative Science Quarterly , vol.43 , pp. 877-904
    • Ruef, M.1    Scott, W.R.2
  • 98
    • 33747620066 scopus 로고    scopus 로고
    • The typical tools for the job: research strategies in institutional analysis
    • Schneiberg, M. and Clemens, E. S. (2006). 'The typical tools for the job: research strategies in institutional analysis'. Sociological Theory, 24, 195-227.
    • (2006) Sociological Theory , vol.24 , pp. 195-227
    • Schneiberg, M.1    Clemens, E.S.2
  • 99
    • 84923420341 scopus 로고    scopus 로고
    • Institutionalization as a contested, multilevel process: the case of rate regulation in American fire insurance
    • Davis, G., McAdam, D., Scott, W. R. and Zald, M. (Eds), Cambridge: Cambridge University Press
    • Schneiberg, M. and Soule, S. A. (2005). 'Institutionalization as a contested, multilevel process: the case of rate regulation in American fire insurance'. In Davis, G., McAdam, D., Scott, W. R. and Zald, M. (Eds), Social Movements and Organization Theory. Cambridge: Cambridge University Press, 122-160.
    • (2005) Social Movements and Organization Theory , pp. 122-160
    • Schneiberg, M.1    Soule, S.A.2
  • 100
    • 84867408130 scopus 로고    scopus 로고
    • International board's plan for expensing options irks high-tech executives
    • San Jose Mercury News, 8 November, 1A.
    • Schwanhausser, M. (2002). 'International board's plan for expensing options irks high-tech executives'. San Jose Mercury News, 8 November, 1A.
    • (2002)
    • Schwanhausser, M.1
  • 102
    • 0039120739 scopus 로고    scopus 로고
    • Shareholder activism by institutional investors: evidence from CalPERS
    • Smith, M. (1996). 'Shareholder activism by institutional investors: evidence from CalPERS'. Journal of Finance, 51, 227-252.
    • (1996) Journal of Finance , vol.51 , pp. 227-252
    • Smith, M.1
  • 103
    • 84878820353 scopus 로고    scopus 로고
    • Diffusion processes within and across movements
    • Snow, D. A., Soule, S. A. and Kriesi, H. (Eds), Oxford: Blackwell
    • Soule, S. A. (2004). 'Diffusion processes within and across movements'. In Snow, D. A., Soule, S. A. and Kriesi, H. (Eds), The Blackwell Companion to Social Movements. Oxford: Blackwell, 294-310.
    • (2004) The Blackwell Companion to Social Movements , pp. 294-310
    • Soule, S.A.1
  • 104
    • 84867432811 scopus 로고    scopus 로고
    • More scorn, fewer giggles at this year's meeting
    • New York Times, 17 February
    • Spiro, L. (2002). 'More scorn, fewer giggles at this year's meeting'. New York Times, 17 February, 4.
    • (2002) , pp. 4
    • Spiro, L.1
  • 105
    • 0034337007 scopus 로고    scopus 로고
    • What bandwagons bring: effects of popular management techniques on corporate performance, reputation, and CEO pay
    • Staw, B. and Epstein, L. (2000). 'What bandwagons bring: effects of popular management techniques on corporate performance, reputation, and CEO pay'. Administrative Science Quarterly, 45, 523-556.
    • (2000) Administrative Science Quarterly , vol.45 , pp. 523-556
    • Staw, B.1    Epstein, L.2
  • 106
    • 84867424795 scopus 로고    scopus 로고
    • FASB still looking at stock option change
    • Fairfield County Business Journal, 21 October
    • Stempel, D. (2002). 'FASB still looking at stock option change'. Fairfield County Business Journal, 21 October, 3.
    • (2002) , pp. 3
    • Stempel, D.1
  • 107
    • 84867432816 scopus 로고    scopus 로고
    • Accounting for options
    • Wall Street Journal, 3 May
    • Stiglitz, J. (2002). 'Accounting for options'. Wall Street Journal, 3 May, A10.
    • (2002)
    • Stiglitz, J.1
  • 108
    • 21144472531 scopus 로고
    • Institutional conditions for diffusion
    • Strang, D. and Meyer, J. (1993). 'Institutional conditions for diffusion'. Theory and Society, 22, 487-511.
    • (1993) Theory and Society , vol.22 , pp. 487-511
    • Strang, D.1    Meyer, J.2
  • 109
    • 0032347320 scopus 로고    scopus 로고
    • Diffusion in organizations and social movements: from hybrid corn to poison pills
    • Strang, D. and Soule, S. A. (1998). 'Diffusion in organizations and social movements: from hybrid corn to poison pills'. Annual Review of Sociology, 24, 265-290.
    • (1998) Annual Review of Sociology , vol.24 , pp. 265-290
    • Strang, D.1    Soule, S.A.2
  • 110
    • 0033243272 scopus 로고    scopus 로고
    • Interorganizational endorsements and the performance of entrepreneurial ventures
    • Stuart, T., Hoang, H. and Hybels, R. (1999). 'Interorganizational endorsements and the performance of entrepreneurial ventures'. Administrative Science Quarterly, 44, 315-349.
    • (1999) Administrative Science Quarterly , vol.44 , pp. 315-349
    • Stuart, T.1    Hoang, H.2    Hybels, R.3
  • 111
    • 21844442887 scopus 로고
    • Managing legitimacy: strategic and institutional approaches
    • Suchman, M. C. (1995). 'Managing legitimacy: strategic and institutional approaches'. Academy of Management Review, 20, 571-610.
    • (1995) Academy of Management Review , vol.20 , pp. 571-610
    • Suchman, M.C.1
  • 112
    • 34249697685 scopus 로고    scopus 로고
    • Shareholder proposals in the new millennium: shareholder support, board response, and market reaction
    • Thomas, R. and Cotter, J. (2007). 'Shareholder proposals in the new millennium: shareholder support, board response, and market reaction'. Journal of Corporate Finance, 13, 368-391.
    • (2007) Journal of Corporate Finance , vol.13 , pp. 368-391
    • Thomas, R.1    Cotter, J.2
  • 113
    • 0000189829 scopus 로고
    • Institutional sources of change in the formal structure of organizations: the diffusion of civil service reform 1880-1935
    • Tolbert, P. and Zucker, L. (1983). 'Institutional sources of change in the formal structure of organizations: the diffusion of civil service reform 1880-1935'. Administrative Science Quarterly, 28, 22-39.
    • (1983) Administrative Science Quarterly , vol.28 , pp. 22-39
    • Tolbert, P.1    Zucker, L.2
  • 115
    • 84864746371 scopus 로고    scopus 로고
    • Social movements, risk perceptions, and economic outcomes
    • Vasi, I. B. and King, B. G. (2012). 'Social movements, risk perceptions, and economic outcomes'. American Sociological Review, 77, 573-596.
    • (2012) American Sociological Review , vol.77 , pp. 573-596
    • Vasi, I.B.1    King, B.G.2
  • 116
    • 79957843222 scopus 로고    scopus 로고
    • Toward a new measure of organizational legitimacy: method, validation, and illustration
    • Vergne, J. (2011). 'Toward a new measure of organizational legitimacy: method, validation, and illustration'. Organizational Research Methods, 14, 484-502.
    • (2011) Organizational Research Methods , vol.14 , pp. 484-502
    • Vergne, J.1
  • 117
  • 118
    • 38049171069 scopus 로고    scopus 로고
    • The stigmatization and devaluation of elites associated with the corporate failures: a process model
    • Weisenfeld, B. M., Wurthmann, K. A. and Hambrick, D. C. (2008). 'The stigmatization and devaluation of elites associated with the corporate failures: a process model'. Academy of Management Review, 33, 231-251.
    • (2008) Academy of Management Review , vol.33 , pp. 231-251
    • Weisenfeld, B.M.1    Wurthmann, K.A.2    Hambrick, D.C.3
  • 119
    • 77149171187 scopus 로고    scopus 로고
    • A matter of appearances: how corporate leaders manage the impressions of financial analysts about the conduct of their boards
    • Westphal, J. and Graebner, M. (2010). 'A matter of appearances: how corporate leaders manage the impressions of financial analysts about the conduct of their boards'. Academy of Management Journal, 53, 15-43.
    • (2010) Academy of Management Journal , vol.53 , pp. 15-43
    • Westphal, J.1    Graebner, M.2
  • 120
    • 67349260970 scopus 로고
    • Substance and symbolism in CEO's long-term incentive plans
    • Westphal, J. and Zajac, E. (1994). 'Substance and symbolism in CEO's long-term incentive plans'. Administrative Science Quarterly, 39, 367-390.
    • (1994) Administrative Science Quarterly , vol.39 , pp. 367-390
    • Westphal, J.1    Zajac, E.2
  • 121
    • 0035373659 scopus 로고    scopus 로고
    • Decoupling policy from practice: the case of stock repurchase programs
    • Westphal, J. and Zajac, E. (2001). 'Decoupling policy from practice: the case of stock repurchase programs'. Administrative Science Quarterly, 46, 202-228.
    • (2001) Administrative Science Quarterly , vol.46 , pp. 202-228
    • Westphal, J.1    Zajac, E.2
  • 122
    • 84875655314 scopus 로고    scopus 로고
    • Executive turnover in the stock option backdating wave: the impact of social context
    • forthcoming
    • Wiersema, M. and Zhang, Y. (forthcoming). 'Executive turnover in the stock option backdating wave: the impact of social context'. Strategic Management Journal.
    • Strategic Management Journal
    • Wiersema, M.1    Zhang, Y.2
  • 123
    • 42249112076 scopus 로고    scopus 로고
    • Misery loves company: the spread of negative impacts resulting from an organizational crisis
    • Yu, T., Sengul, M. and Lester, R. (2008). 'Misery loves company: the spread of negative impacts resulting from an organizational crisis'. Academy of Management Review, 33, 452-472.
    • (2008) Academy of Management Review , vol.33 , pp. 452-472
    • Yu, T.1    Sengul, M.2    Lester, R.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.