We show that firms with higher levels of organizational capital (OC) exhibit higher levels of
tax avoidance and that shareholders view tax avoidance of high OC firms as value …

Organization capital is a production factor that is embodied in the firm's key talent and has
an efficiency that is firm specific. Hence, both shareholders and key talent have a claim to its …

We hypothesize, and examine empirically, two types of association between organization
capital and firm life cycle. Are firms with high organization capital more likely to be in a …

Using a sample of completed US acquisition deals over the period 1984–2014, we find that
acquirer organization capital as measured by capitalized selling, general, and administrative …

Organization capital represents the stock of knowledge, capabilities, culture, and business
processes, and systems that integrate human skills with physical capital to enhance …

We conjecture that a firm's organization capital (OC) has a substitution effect on its executive
pay-for-performance sensitivity (PPS) and empirically document a robust and significant …

We introduce professional financial advice in households' choice to hold risky financial
assets. Depending on their perceived own financial capability, it is either trust in financial …

Organisation capital is an important firm-specific resource that is linked to value created by
key talents, and the risk arising from the unexpected departure of key talents is detrimental to …

This paper investigates the relationship between organization capital and corporate cash
holdings. We develop two competing hypotheses in relating organization capital with cash …

In this paper, we examine the impact of organization capital on corporate innovation
activities by using a large sample of Chinese data during the period of 2005-2015. The main …