Factors Influencing a Manager's Decision to Discipline Employees for Refusal to Work with an HIV/AIDS Infected Coworker

This research investigates the influence of gender, fear of AIDS, and the likelihood that a manager will share AIDS-related health information about an HIV/AIDS infected coworker with subordinates on a manager's decision to discipline an employee for refusing to work with the HIV/AIDS infected coworker. Data was obtained using questionnaires administered to 194 managers employed in service, manufacturing, and government organizations. Both fear of AIDS and sharing AIDS-related health information exhibited a significant unique negative relationship with the decision to discipline. No significant unique relationship was found between gender and the decision to discipline. However, gender was found to moderate the relationship between fear of AIDS and the decision to discipline. There was a significant negative relationship between fear of AIDS and the decision to discipline among male but not among female managers. Study findings, implications, and suggestions for future research are discussed.     

Company Characteristics and Environmental Policy

This paper investigates the relationship between various firm characteristics and environmental disclosures. Our findings evidence that firms with higher environmental ratings present a statistically significant larger size, belong to more environmentally sensitive industries as compared with firms with lower environmental ratings and disclose environmental information according to GRI guidelines. However, neither profitability nor listing status seems to explain differences in environmental disclosure practices between Greek companies. The most influential variable for explaining firms' variation in environmental ratings is size, followed by GRI reporting and industry membership. This study adds to the international research on environmental disclosure by providing empirical data from a country, Greece, where empirical evidence is still relatively unknown, extending the scope of the current understanding of the environmental reporting practices. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment.     

信息披露质量与债务成本——来自中国证券市场的经验证据

以深圳证券市场部分A股上市公司为样本,研究了我国上市公司信息披露质量与企业债务成本之同的关系.研究发现,样本公司的债务成本与信息披露质量之间存在显著的负相关关系,也即信息披露质量越高,债务成本越低,而且这一结果是稳健的.此外,企业的市场风险越大,信息披露质量对债务成本的影响程度就越大.     

Dealing with differences: the impact of perceived diversity outcomes on selection and assessment of minority candidates

Although many strategies have been employed to specifically recruit and select minority employees, the selection rates for designated minority groups are often lower than those for the majority group. Minority candidates with high cultural maintenance (CM) are particularly vulnerable to cultural bias in selection procedures, a process which has proved difficult to change. This paper aims to examine whether these effects may be moderated by recruiters’ perceived diversity outcomes; whether they view diversity as beneficial or threatening to the organization's performance. In an experimental study, participants belonging to a cultural majority group played the role of recruiters (n = 99). Their diversity perceptions were manipulated by asking them to think about, and discuss, either positive or negative outcomes of cultural diversity in the workplace. They were then asked to rate fictional profiles of minority candidates for a job opening. The results confirm that CM of minority candidates has a negative main effect on the ratings they receive in assessment procedures. However, as predicted, this effect is moderated by diversity perceptions. Recruiters who perceive individual differences in the workplace as positive and beneficial, give higher ratings to candidates who maintain their own culture. This provides a promising insight in possible ways to reduce cultural bias in selection procedures.     

Workplace Religious Displays and Perceptions of Organization Attractiveness

Workplace religious expression has become an intensely debated topic across news outlets and social media. However research on what constitutes acceptable vs unacceptable workplace religious display is sparse. At a time when EEOC claims involving religion are on the rise there is a clear need for study in this area. In this study participants in two samples read 27 scenarios where an interviewer engaged in a Christian religious display during a job interview. We used Christian religious displays for their ease of recognition in an American sample. Participants rated each workplace religious display in terms of likelihood of occurrence and organization attractiveness. In both samples organization attractiveness ratings were more negative than expected in a predominantly Christian sample signifying that while individuals may value their ability to express their religion they may not appreciate such displays from those who represent an organization. Verbal and physical religious displays received more negative ratings compared to scenarios that spoke to shared experiences such as displaying pictures of one’s children in a religious ceremony. Application in organizations and HR implications are discussed.     

目标越精确越不愿意从线上转换到线下? ——目标精确性,产品信息强度与渠道转换意愿

重点探讨了目标精确性对消费者线上转线下渠道意愿影响的心理机制,以及使用线上渠道态度的中介机制。同时,研究产品信息强度对这种影响关系所产生的调节作用。研究采用240份问卷数据,发现目标精确性和线上向线下渠道转换意愿呈负相关,态度在目标精确性与线上向线下渠道转换意愿的关系中起中介作用。目标精确性与线上向线下渠道转换意愿的关系受到产品信息强度的负向调节,即在产品信息强度低时,消费者目标精确性越高,线上向线下渠道转换的意愿越低;在产品信息强度高时,消费者目标精确性高和低时线上向线下渠道转换意愿无差异。态度在产品信息强度调节目标精确性与线上向线下渠道转换意愿的关系中起中介作用。     

Moderation by goal commitment of the feedback–performance relationship: Theoretical explanation and preliminary study

This paper presents goal commitment as one stage of a multidimensional goal striving process that affects feedback acquisition, processing, and use during the achievement of performance goals. Specifically, this paper argues that higher goal commitment leads to more effective acquisition, processing, and use of feedback that in turn fosters higher performance than does lower goal commitment. To provide a preliminary test of this proposition, data from an earlier field study conducted by the author and colleagues [J. Occup. Organ. Psychol. 72 (1999) 107] were used to examine the moderating effects of goal commitment on the relationship between perceived task feedback amount and work performance of 196 rehabilitation counselors. Results were consistent with this proposed interaction, as perceived task feedback amount had a positive linear relationship with work performance for higher goal commitment rehabilitation counselors and a negative linear relationship with performance for lower goal commitment counselors. The discussion urges researchers to broaden their views of goal commitment beyond the goal difficulty–performance relationship and to devote more attention to moderators of the feedback–performance relationship. Directions for future research and practical implications are also discussed.     

Increasing transformational leadership by developing leaders' information‐processing systems

According to the cognitive‐experiential self theory (CEST), all behavior is guided by two information‐processing systems: the rational system and the experiential. Previous research with school leaders has shown that the rational system and constructive elements of the experiential system have a strong positive relationship with transformational leadership, as outlined in the Full‐Range Leadership Theory. This article reports a pretest, posttest study using an intervention and control group to test whether changes to CEST information‐processing systems could bring about changes in transformational leadership. The results of a 10‐week, individually delivered coaching intervention program with a small group of school principals showed that there was a significant increase in transformational leadership scores between the pretest and posttest for the intervention group, as rated by school staff. The control group remained unchanged. Qualitative results from interviews indicated that school principals in the intervention group became more aware and reflective about their leadership practice. This study yields initial evidence that increasing rational and constructive thinking can develop the use of transformational leadership techniques.     

The Impact of American Politics on Perceptions of Women's Golfing Abilities

We examine the relationship between political environments and perceptions of women's physical abilities. Using a sample of 496 golf courses located in the United States, we find a significant relationship between state political affiliations, ratings of senators and congressional representatives on a liberal to conservative continuum, and perceptions of gendered physical abilities. Institutional theory is presented as an explanation for the regional variation in perceptions of women's golfing abilities. Implications and results are discussed. Suggestions for further research are presented.     

Organizational citizenship behaviour and turnover intention: a cross-cultural study

This study investigated the relationship between organizational citizenship behaviour (OCB) and turnover intention in 162 production workers in the same organization within Malaysia, Germany and England. Further, differences in ratings of OCB across cultures were examined. Self-report questionnaires measuring turnover intention and five dimensions of OCB (altruism, courtesy, conscientiousness, sportsmanship and civic virtue) were administered to the samples. Results illustrated that OCB related significantly to turnover intention, with sportsmanship emerging as the strongest predictor of turnover intention across cultures. Cultural differences in OCB ratings were seen, with the Malaysian sample generally scoring higher than the other two samples. However, the relationship between OCB and turnover intention was similar within each culture group. Explanations of the findings and limitations are discussed.     

The best way to conduct intervention research: methodological considerations

This article is a theoretical contribution to the debate about which qualitative intervention methodology is best suited to building stronger partnerships between researchers and practitioners in educational research. In the first part of this article, two types of intervention methodologies gaining impact in the field are contrasted in light of Yrjö Engeström’s criticism. This discussion lays the groundwork for the main claim in the second part of this article that dialogical work between researchers and practitioners focusing on ‘contradictions’ and the ‘object of activity,’ can provide analytical tools to improve understanding of challenges in intervention research.     

国外资信评级的相关研究述评

国外资信评级机构已经存续了近百年,在资本市场上发挥着重要的作用。关于资信评级的研究也已积累了丰富的成果,内容涉及资信评级的作用、决定因素、信息价值以及级别的可比性一致性等。文章回顾并评论了国外有关资信评级的研究成果,并在此基础上提出了我国资信评级的理论研究应关注的问题。     

Empathy from private or public self-consciousness in socially responsible consumption

The issue of socially responsible consumption (SRC) has been discussed from a perspective of behavioral change. Empathy is a moral emotion to motivate this behavioral change and includes cognitive and affective elements. Yet, the process of how an individual generates empathy cognitively and affectively is still unclear. Therefore, the main aim of this research is to discuss two types of self-consciousness which result in empathic concern that changes consumers' behavior to be more socially responsible. This research conducted two studies via Amazon Mechanical Turk including the self-evaluation surveys of 428 participants and surveys of 351 participants about a simulated shopping scenario. Structural equation modeling method was employed to examine the hypotheses. Two studies showed that private self-consciousness significantly influences empathic concern about SRC. Moreover, age and income significantly moderated the relationship between private (vs. public) self-consciousness and empathic concern. These findings suggest that experiential marketing strategies could be used particularly on younger or lower-income consumers as they tend to feel empathy through private self-consciousness of moral values on helping others. This research also suggests that nonprofit organizations should collaborate with for-profit sectors by triggering consumers' empathic feelings in terms of private and public self-consciousness and demographic factors.     

Testing the impact of predefined and self-defined end anchors on the linearity of the category rating scale

In this research the impact of two types of end anchors on the linearity of the category rating scale is studied. Two functional measurement experiments were carried out, each requiring a different kind of judgement, i.e., job satisfaction ratings and attractiveness ratings. One group of participants rated the stimuli using a category rating scale with fixed anchors, while another group was presented with a self-anchoring category rating scale. The results indicate that researchers can be confident in the ability of both category rating scales to provide linear data. This implies that the different end anchors do not impact on the linearity of the category rating scale.     

内部控制、关系型交易与非效率投资

基于 2007年至2011年中国上市公司的经验数据,探讨企业关系型交易对管理层机会主义行为的影响。实证结果表明：供应商或客户关系型交易比例越高,投资效率越低,这会加剧投资过度或投资不足程度,说明供应商或客户关系型交易在带来关系租金的同时也会带来一系列负面效应;上市公司的内部控制质量越好,越有助于抑制关系型交易带来的非效率投资,说明内部控制作为一种可置信承诺,能够有效抑制机会主义行为、控制和降低风险,提高信息披露的可信度,缓解信息不对称,从而抑制关系交易引发的投资不足或投资过度行为。     

客户重要性与会计信息可比性 ——来自中国证券市场的经验证据

审计师的执业特征对被审计单位的会计信息质量有一定的影响。以审计师客户重要性为经,以会计信息可比性为纬,运用2005—2014年我国A股上市公司数据实证分析审计师客户重要性与会计信息可比性之间的相关性。实证结果表明：会计师事务所对某一客户的经济依赖越强,该客户的会计信息可比性越差;同样地,签字注册会计师的客户重要性与会计信息可比性呈现显著负向关系;并且,会计师事务所和签字注册会计师的客户重要性在对会计信息可比性的作用过程中存在互补关系。     

会计稳健性与资本投资效率的实证研究

选取2001年-2008年我国A股上市公司为研究样本,检验会计稳健性与公司资本投资效率之间的关系,进而考察会计稳健性的治理价值.实证研究发现,会计稳健性与资本投资无效率水平以及投资过度(不足)都显著负相关,这对我国上市公司而言,会计稳健性水平有助于缓解经理人与股东之间的代理冲突、降低投资者面临的信息不对称、抑制公司的过度投资或投资不足行为,进而改善公司的资本投资效率.     

A study of follower's personality,implicit leadership perceptions,and leadership ratings

This research was designed to test the theoretical relationship between personality, implicit leadership, and leadership style suggested in past studies. Specifically, it was designed to link traits from the five‐factor model of personality (the Big Five), by utilizing the International Personality Item Pool (IPIP), to a follower's perception of the leadership style of George W. Bush, based on Bass and Avolio's (1997) MLQ5X. A voluntary sample was taken consisting of undergraduate and graduate students from three universities in southern Texas in 2006, with a sample size of N = 303. Respondents who scored high in neuroticism rated the leader as less transformational than those who did not. Also, the ancillary variable good leadership had a positive effect on the respondent's ratings of the leader as a transformational leader, and as a less passive leader, than subjects who did not rate the leader as being a good leader. There was a significant relationship found between respondents' political party affiliation and their transformational and passive leadership ratings. Implications of these findings are discussed in terms of the Obama versus McCain presidential race.     

HR in collaborative innovation with customers: role,alignment and challenges

Companies are engaging in collaborative innovation with their customers (CIC), but there has been no comprehensive discussion of the role of human resources (HR) in such initiatives or the challenges involved. We begin with a brief overview of CIC and the challenges for HR and then draw on different streams of research to develop a conceptual framework for the alignment of HR with CIC strategies. Theoretical foundations for the components of the framework are integrated with the discussions of its various components. We begin with a review of staffing and development practices focused on collaboration and relationship skills, as well as creativity, and collaborative- and commitment-oriented HR systems. We then discuss how HR deployment, performance management, control practices and contextual factors potentially affect the relationship between antecedent HR practices and the collaborative and innovative behaviors needed for CIC. Several challenges in aligning HR practices with CIC are explored, such as the limited supply of research talent inclined toward CIC, skills for collecting tacit knowledge, performance assessment and risk-related career implications. Other broader challenges are discussed, such as deployment, preserving internal innovation capabilities and controlling confidential information. Suggestions for overcoming challenges for HR in CIC are discussed and ideas for future research are provided.     

网络定向广告认知水平对用户屏蔽意愿的影响研究

研究用户在互联网使用过程中,网络定向广告认知水平对用户屏蔽意愿的影响。通过三组实验发现,用户对网络定向广告的认知水平越高,其对定向广告的屏蔽意愿也越高,而预期风险在其中起到了中介作用(实验一)。进一步研究发现,在用户使用互联网的过程中,网络定向广告的信息类型(敏感性vs.非敏感性)通过预期风险起到调节作用。具体来说,相较于非敏感性信息,当信息类型为敏感性信息时,网络定向广告认知水平对预期风险的影响就更大(实验二);此外,在用户使用互联网的过程中,隐私关注也通过预期风险起到调节作用。具体来说,相较于低隐私关注的用户,高隐私关注的用户的网络定向广告认知水平对预期风险的影响更大(实验三)。最后,就上述研究结果的理论、实践意义进行讨论,并提出了研究存在的局限及未来可能的研究方向。