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Journal Article
Forthcoming

Relational history: Correcting temporal myopia in social network research

Organizational Theory
Julia Brennecke, Gianluca Carnabuci, Gokhan Ertug
Subject(s)
Human resources management/organizational behavior; Strategy and general management
Keyword(s)
Social networks, network ties, organizational research
ISSN (Online)
2631-7877
ISSN (Print)
2631-7877
Journal Article
Forthcoming

Estimating Profitability Decomposition Frameworks via Machine Learning: Implications for Earnings Forecasting and Financial Statement Analysis

Journal of Accounting and Economics 80
Oliver Binz, Katherine Schipper, Kevin Standridge
Keyword(s)
financial statement analysis, machine learning, earnings forecasting
JEL Code(s)
C53, G10, M41
Volume
80
Journal Article
Forthcoming

Going public and internal organization of the firm

The Journal of Finance
Merih Sevilir, Daniel Bias, Benjamin Lochner, Stefan Obernberger
Subject(s)
Finance, accounting and corporate governance
Keyword(s)
IPOs, going public, external financing, organizational economics, human resource management
JEL Code(s)
G32, G34, M50, D20
ISSN (Online)
1540-6261
Journal Article
Forthcoming

Closing open innovation

Strategic Management Review
Marcus Holgersson, Martin W. Wallin, Henry Chesbrough, Linus Dahlander
Subject(s)
Strategy and general management; Technology, R&D management
Keyword(s)
alliance termination; disintegration, innovation strategy, open innovation closure, relationship dissolution, tie dissolution
ISSN (Online)
2688-2639
ISSN (Print)
2688-2612
Journal Article
New

Supply chain management in the AI era: A vision statement from the operations management community

Manufacturing and Service Operations Management 28 (3): iv–xix, 687–1009, iii
Maxime C. Cohen, Tinglong Dai, Georgia Perakis, Narendra Agrawal, Gad Allon, Robert Boute, G´erard Cachon et al. (2026)
Subject(s)
Management sciences, decision sciences and quantitative methods; Product and operations management; Technology, R&D management
Keyword(s)
machine-learning, rational inattention, human-machine collaboration, cognitive effort
JEL Code(s)
L23, M11, O33, O31, D24
Problem definition: Artificial intelligence (AI) is rapidly transforming the research and practice of supply chain management. Yet its impact depends on how effectively it is integrated with the theories, methods, and fundamental principles of operations management (OM), which must also evolve to account for the informational, incentive, and institutional changes brought by AI. The OM community has an important role and responsibility to lead in shaping not only how AI transforms supply chains, but also how the supply chains that enable AI are designed to be sustainable, resilient, and equitable. Methodology/results: This vision statement organizes the discussion around five layers of the interaction between AI and supply chain management—intelligence, execution, strategy, human, and infrastructure. It synthesizes recent research and industry practice to show how AI enhances forecasting, planning, decisionmaking, risk management, and human–machine collaboration, and also examines the supply chains that support AI. Finally, it highlights persistent challenges in data quality, model integration, governance, and workforce adaptation. Managerial implications: Realizing AI’s promise in supply chain management requires reliable data and infrastructure, integration of learning and optimization, transparent and explainable decision systems, and a long-term commitment to human–AI collaboration. Together, these elements form the foundation for resilient, adaptive, and trustworthy supply chains in the AI era.
© 2026, INFORMS
Volume
28
Journal Pages
iv–xix, 687–1009, iii
ISSN (Online)
1526–5498
ISSN (Print)
1523-4614
Journal Article
New

Harnessing deductions to increase tax compliance and formalization

American Economic Journal: Economic Policy 18 (2): 141–80
Albrecht Bohne, Jan Sebastian Nimczik (2026)
Subject(s)
Economics, politics and business environment
Keyword(s)
Formalization, Tax Avoidance, VAT, Personal Income Tax
JEL Code(s)
O17, H26, H24, H25
Volume
18
Journal Pages
141–80
ISSN (Online)
ISSN 1945-774X
ISSN (Print)
ISSN 1945-7731
Journal Article
New

Decreasing returns to sampling without replacement

Economics Letters 264 (2026)
David P. Myatt, David Ronayne (2026)
Subject(s)
Economics, politics and business environment
Keyword(s)
Order statistics, sampling without replacement, decreasing returns, consumer search
JEL Code(s)
D43, L11
We study sampling from a finite population without replacement when seeking an extreme (lowest or highest) value. An example is a buyer searching for the lowest price. Itis well known that there are decreasing returns to sampling from continuous populations: the expected minimum is a decreasing and discretely convex function of the sample size. We show that is true for sampling without replacement from a finite population. We also give a simple sufficient condition on population values for the properties to hold for other order statistics.
With permission of Elsevier
Volume
264
Journal Article
New

When should fractional-dose vaccines be used?

Manufacturing and Service Operations Management 28 (2): 343–685, iii
Francis de Véricourt, Jeremie Gallien, Naireet Ghosh (2026)
Subject(s)
Health and environment; Management sciences, decision sciences and quantitative methods
Keyword(s)
vaccination campaign, fractional-dose vaccines, epidemiology, optimal Control
JEL Code(s)
L18; C51; C54; C61; C63
Problem definition: Vaccination campaigns often face significant operational challenges such as limited stockpiles, vaccine delivery delays, and constrained administration capacity. In such contexts fractional-dose vaccines have been described in the medical literature as a possible strategy because their efficacy reduction is typically not commensurate with the level of fractionation, allowing greater population coverage. We seek to determine the optimal use and potential benefits of a fractionated vaccine dose with lower and more uncertain efficacy, given the specific supply constraints faced by a country.
Methodology: We employ a Susceptible-Infected-Recovered (SIR) epidemic model integrating vaccination with full- and fractional-doses over time. We embed it within a deterministic optimal control model aimed at identifying vaccination policies that minimize total infections during an epidemic, given operational constraints restricting the stockpile, delivery rate and administration of vaccines. Using a statistical approach described in the clinical literature for estimating the uncertainty around fractional-dose efficacy, we conduct two application case-studies grounded in real-world scenarios.
Results: Our theoretical analysis provides an intuitive characterization of the optimal vaccination policy which, depending on the epidemic and operational parameters, may utilize a combination of full- and fractional-dose vaccines, either simultaneously or sequentially. We also examine simpler policies that employ a single vaccine dosage throughout the epidemic. We conclude that, while these single-dose policies can often be almost as effective as the optimal policy in averting infections, they are not as robust to the uncertainty affecting fractional-dose vaccine efficacy.
Managerial implications: Fractional-dose vaccines, used either alone or in conjunction with full-dose vaccines, present an opportunity to significantly reduce infections during an epidemic in resource-constrained settings. The proportion of fractional-dose vaccines relative to full-dose vaccines in a campaign should generally increase with the maximum vaccine administration rate and decrease with the total antigen stockpile available.
© 2025, INFORMS
Volume
28
Journal Pages
343–685, iii
ISSN (Online)
1526–5498
ISSN (Print)
1523-4614
Online Article
New

Why most solutions strategies fail before the first contract

Forbes
Subject(s)
Entrepreneurship; Marketing; Strategy and general management
Keyword(s)
Solution selling, sales transformation, organizational design, customer success, B2B solutions
ISSN (Print)
0015-6914
Journal Article
New

Explaining gender differences in negotiation: A close replication and extension of Amanatullah and Morris

Journal of Experimental Psychology: General 155 (3): 819–838
Jens Mazei, Rebecca Schaumberg, Julia B. Bear, Joachim Hüffmeier (2026)
Subject(s)
Diversity and inclusion; Human resources management/organizational behavior
Keyword(s)
gender, backlash, negotiation, bargaining, gender gap
Volume
155
Journal Pages
819–838
ISSN (Online)
1939-2222
ISSN (Print)
0096-3445