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1.
Jonas Agell 《The Scandinavian journal of economics》2004,106(3):437-452
Do incentives differ between large and small organizations? Results from a representative survey of compensation managers are used to shed light on the issues. I find that (i) small establishments rely less on pecuniary incentives, and have a significantly more hostile attitude towards incentive schemes based on competition and relative rewards; (ii) large units are more vulnerable to mechanisms of efficiency wages, effects that remain even after controlling for differences in monitoring ability; (iii) large units are more prone to indicate that negative reciprocity is important, and that their employees care about relative pay. I argue that these findings fit with behavioral stories of incentives and motivation, in particular those stressing group interaction effects, inequity aversion and gift exchange. 相似文献
2.
Guided by notions from the literature on organizational learning, this paper investigates how product line experimentation and organizational performance change across the careers of top managers. Its subjects are the studio heads who ran all the major Hollywood film studios from 1936 to 1965. The study found first, that product line experimentation declines over the course of executive tenures; second, that there is an inverse U‐shaped relationship between top executive tenure and an organization's financial performance; and third, that product line experimentation is more likely to benefit financial performance late in top executives' tenures. These findings are consistent with a three‐stage ‘executive life cycle’. During the early years of their tenures, top managers experiment intensively with their product lines to learn about their business; later on their accumulated knowledge allows them to reduce experimentation and increase performance; finally, in their last years, executives reduce experimentation still further, and performance declines. Copyright © 2001 John Wiley & Sons, Ltd. 相似文献
3.
J. H. Foegen 《Employee Responsibilities and Rights Journal》1988,1(1):85-87
Emotional labor—putting on an act asrequired explicitly orimplicitly in work situations-is very often psychologically, emotionally, and mentally damaging to most employees. As for soldiers in wartime who receive combat pay, it is suggested that such employees be specially compensated for their emotional labor with hypocrisy pay. Another solution is to select only those who are immune to such stress for jobs involving emotional labor—an ideal that probably cannot be achieved in all cases. Another assessment is that such special compensation is unwarranted. 相似文献
4.
在西方发达国家,CFO与CEO拥有相同的法律地位,负有监督CEO的责任,在公司治理结构中拥有重要的地位。本文从盈余管理角度研究我国CFO股权激励的公司治理效应,并比较CFO与CEO股权激励的公司治理效应,发现:尚未实施股权激励计划的公司,其CFO股权和期权占总薪酬比率与盈余管理呈负相关关系,而实施股权激励计划的公司,其CFO股权和期权占总薪酬比率与盈余管理的负相关关系显著变弱;尚未实施股权激励计划的公司,其CFO股权和期权占总薪酬比率对盈余管理抑制的程度显著小于CEO。这表明,正式实施股权激励会诱发盈余管理行为,其它类型的CFO持股则会抑制盈余管理行为,并且CFO股权激励的积极治理效应显著小于CEO。 相似文献
5.
葛家欢 《中国对外贸易(英文版)》2011,(14)
跨国公司在快速兴起的同时也面临着跨国破产问题.作为跨国破产问题的一部分,破产财产的清偿问题已成为业界关注的热点问题.本文首先阐述了跨国破产的定义、破产财产的范围及相关原则,随后以雷曼兄弟的破产案件为例,对跨国破产财产清偿原则作了进一步说明. 相似文献
6.
岗位价值评估分数与外部市场薪酬水平对接是决定企业薪酬内部公平和外部公平程度的核心环节。在分析薪等制、薪点制和宽带薪酬等三种岗位价值评估与外部市场薪酬水平对接技术的基础上,对薪等制、薪点制中薪酬内外部公平对接技术的最新发展进行了探讨。 相似文献
7.
8.
This study examined the effect of definitions for organic and natural on willingness to pay a premium for organic over natural chicken. Data were collected using surveys and experimental auctions that were conducted before and after information was presented. Before information, approximately two‐thirds of participants inaccurately equated the requirements of natural with those for organic. After information, nearly 50% increased their premium, while 30% decreased their premium. Logistic regression results showed that consumers who had overestimated the requirements for natural were most likely to have an increased premium after information, with significantly higher bids for organic. For those who decreased their premium after information, awareness of consuming genetically modified (GM) foods was a key variable. The non‐genetically modified (non‐GM) requirement of organic appears to be of low value to some consumers. Overall, consumer confusion regarding organic and natural standards may be having substantial impacts on the two markets. 相似文献
9.
This paper analyzes how the characteristics of boards and structure of ownership moderate a firm's capacity to adjust top management team (TMT) pay levels in the face of changes in its economic and complexity conditions. Using panel data from Spanish listed companies between 2003 and 2007, the results indicate that, over time, characteristics of corporate governance system contribute to give a fundamental importance to boards and ownership structure in the determination and adjustment of TMT pay. These associations appear to be even stronger than those that in other Western European and North American countries. Both the Spanish cross-holding and concentrated firms' ownership structure, and socially intervened boards play a major role in the high levels of pay received by the TMT, which, in turn, reflect a moderate adjustment of compensation practices to variations of surrounded environment factors. 相似文献
10.
Using survey data collected in multiple locations (California and Texas in the United States and Revohot in Israel), we quantify category‐ and location‐specific variations of consumers’ willingness to pay (WTP) for brand products after controlling for consumer characteristics. We find that consumers have a similar qualitative assessment of brand value in different product categories across different locations. That is, consumers have a stronger preference and higher WTP for brands in consumer electronics, followed by clothing and then processed food, and the lowest in fresh produce. Furthermore, we simulate price premiums and market shares of brands relative to generic products in different categories. Simulation results suggest that brands in fresh produce have the highest price premium but lowest market share. Despite the similarities, the magnitude of WTP for brands as well as the simulated price premium and the corresponding market share in the same product category are location variant. The similarities and dissimilarities suggest validity of having global brand strategies adapted to local conditions, that is, the so‐called “thinking globally and acting locally” strategy. 相似文献