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101.
Leo G. van der Tas 《European Accounting Review》2013,22(1):69-104
This paper provides new evidence on the information content of losses in the relation between stock returns and annual accounting earnings. Consistent with earlier US evidence, accounting losses are not significantly related to stock returns in Finland. Moreover, it is shown that the different methods used to measure earnings in Finland affect the frequency of losses, substantially altering the estimated return-earnings relation. The results suggest that earnings adjusted in accordance with the recommendations of the Finnish Committee for Corporate Analysis are not more useful than the unadjusted reported earnings in explaining stock returns in Finland. 相似文献
102.
Abstract Network-focused research in public administration has expanded rapidly over the past two decades. This rapid growth has created come confusion about terminology and approaches to research in the field. We organize the network literature in public administration using compact citation networks to identify coherent subdomains focused on (1) policy formation, (2) governance and (3) policy implementation. We trace how these domains differ in their approach to defining the role of networks, relationships and actors and to what extent the articles apply formal network analysis techniques. Based on a subsequent content analysis of the sample articles, we identify promising research avenues focused on the wider adoption of methods derived from social network analysis and the conditions under which networks actually deliver improved results. 相似文献
103.
Işık U. Zeytinoglu Aşkın Keser Gözde Yılmaz Kıvanç Inelmen Arzu Özsoy Duygu Uygur 《International Journal of Human Resource Management》2013,24(13):2809-2823
This article examines the association between job security and intention to stay for those who are employed in Turkey. There is a high level of unemployment in the country and many workers there are concerned about their job security. Job security refers to the objective dimensions of continuous contract, working full-time hours and paid and unpaid overtime. Job security also refers to the subjective dimension of perceived job security. We surveyed 407 employees in banking and related sectors' call centres, five-star hotel front-line staff and airline cabin crews. Results show that objective dimensions of job security are not associated with intention to stay. However, perceived job security is significantly and positively associated with intention to stay. We recommend that human resource managers focus on the perceived job security aspect of employment to keep valuable employees with the company. 相似文献
104.
Thomas Jønsson Hans Jeppe Jeppesen 《International Journal of Human Resource Management》2013,24(1):78-93
This study contributes to the debate about whether teamwork facilitates or constrains the single team member's autonomy at work. We investigate whether team autonomy can explain employees' individual autonomy, the teams' informal influence on its members and employees' desire for either individual or team influence. Questionnaire data were collected among employees in four Danish companies from different industries with various types of team organization: permanent, project-based and mixed teams. The results of the multiple regression analyses show that team autonomy is positively associated with individual autonomy, which is neither moderated by the team's ability to make the employee feel responsible nor by team support. Team autonomy is positively associated with facilitative social influence, i.e. team reward, team support and we find a negative association between team autonomy and team coercion. Moreover, employees who experienced more team than individual autonomy wanted their teams to control more work issues compared to employees who experienced lower team than individual autonomy. 相似文献
105.
Koen Dewettinck Hans van Dijk 《International Journal of Human Resource Management》2013,24(4):806-825
Based on expectancy theory, goal-setting theory and control theory, we propose a model in which perceived fairness mediates the relationship between characteristics of employee performance management (PM) systems and their perceived effectiveness by employees. PM system characteristics we propose are the frequency and length of formal reviews, the frequency of informal reviews and feedback, whether the formal conversation focused on evaluation or development and finally the degree of participation. The model was tested on a cross-industry sample of 3192 employees in Belgium. The measurement and structural models were simultaneously tested using structural equation modeling, and we used a bootstrapping approach to test the mediation hypothesis. Our findings indicate that performance review focus and employee participation strongly relate to perceptions of appraisal fairness and PM system effectiveness and that the frequency of informal performance reviews is stronger related to PM system effectiveness than the frequency of formal performance reviews. This suggests that the manifest expressions of PM have more impact on PM system effectiveness rather than the more latent characteristics of PM systems. The findings advance research to the role and functionality of PM systems by showing that (a) the manner in which PM systems are shaped and executed is of fundamental importance for their effectiveness, (b) fairness partially mediates the relationship between PM system characteristics and their effectiveness and (c) the three motivational theories appear useful for understanding the consequences of PM practices on individual employees. 相似文献
106.
Pay level satisfaction and employee outcomes: the moderating effect of autonomy and support climates
Bert Schreurs Hannes Guenter I.J. Hetty van Emmerik Guy Notelaers Désirée Schumacher 《International Journal of Human Resource Management》2013,24(12):1523-1546
The present study examined autonomy climate (AC) and support climate (SC) as moderators of the relationship between pay level satisfaction (PLS) and employee outcomes (i.e. job satisfaction, affective commitment and intention to stay). Survey data were collected from 5801 Belgian employees, representing 148 units. The hypotheses derived from distributive justice theory and from research on the meaning of money received partial support. Multilevel analyses revealed that AC buffered the negative effects of low PLS on all three outcomes, and that SC exacerbated the negative effects of low PLS on intention to stay. Theoretical and practical implications of this differential moderating effect are discussed. 相似文献
107.
Jonathan Morris Paul Blyton Nick Bacon Hans Werner Franz 《International Journal of Human Resource Management》2013,24(2):307-329
This paper outlines and analyses the major changes in work-force organization that have been introduced by British and German steel producers in the past decade, against a backcloth of retrenchment in the industry, new product development and technological change. Including multiskilling, a reduction in demarcation and team–working, these changes have had a major effect upon the composition of the work–force and the nature of work undertaken at the shopfloor level. While these changes have had a common broad trajectory, they have been introduced at a different pace and in different forms. The contrasts are provided not only at the international level, but between plants in the same countries. The paper further outlines the response of trade unions to these changes and the implications for industrial relations at the shopfloor level. 相似文献
108.
Research on the organization of innovation projects suggests that increased project flexibility is a common reaction to high levels of technological turbulence. However, existing definitions of project flexibility are inconsistent and sometimes unclear, and empirical evidence is limited. This article makes an important distinction between flexible project planning and flexible project specifications. A negative relationship is found between flexible project planning and innovation project performance, whereas flexible product specifications are found to contribute positively.This article also examines how technological turbulence contributes to the choice of flexible or inflexible strategies. Technological turbulence can be present in the external environment or can be internal to the firm, when radically new products are developed. The findings suggest that when businesses perceive technological turbulence in the environment they are more likely to adopt flexible approaches to innovation in an attempt to adapt to external pressures. In technologically innovative projects, product specifications are likely to remain fixed while project organization is likely to be adapted to the needs of the project.Taken together, the findings suggest that innovation projects should maintain stable organization, schedules and budgets, but stay flexible about product specifications. Vigilance with regards to external and internal conditions of technological turbulence, which may lead organizations to be more flexible in terms of project planning, is needed. 相似文献
109.
Talent — Innate or acquired? Theoretical considerations and their implications for talent management
M. Christina Meyers Marianne van Woerkom Nicky Dries 《Human Resource Management Review》2013,23(4):305-321
In order to contribute to the theoretical understanding of talent management, this paper aims to shed light on the meaning of the term ‘talent’ by answering the following question: Is talent predominantly an innate construct, is it mostly acquired, or does it result from the interaction between (specific levels of) nature and nurture components? Literature stemming from different disciplines has been reviewed to summarize the main arguments in support of each of the three perspectives. Subsequently, these arguments are mapped on a continuum ranging from completely innate to completely acquired. We argue that an organization's position on this continuum entails important implications for its design of talent management practices, which we discuss extensively. By providing guidelines on how an organization's talent management system can be shaped in accordance with their respective talent definition, this paper is particularly useful to HR practitioners. 相似文献
110.
Karin Sanders Maarten van Riemsdijk Bianca Groen 《International Journal of Human Resource Management》2013,24(10):1976-1988
In 2002 Rynes, Colbert and Brown asked human resource (HR) professionals to what extent they agreed with various HR research findings. Responses from 959 American participants showed that there are large discrepancies between research findings and practitioners' beliefs about effective human resource practices. The current research is a replication of the Rynes et al. study among 626 Dutch HR professionals. The results show remarkable similarities with the American study: there are large discrepancies between research findings and practitioners' beliefs in some content areas, especially recruitment and selection. Dutch practitioners are somewhat more likely to agree with research findings when there education level is higher, when they read HRM professional journals more frequently and when they have a positive attitude towards the applicability and usefulness of academic research. 相似文献