技术背景CEO对企业盈余平滑的影响研究

基于 2007-2019 年我国 A 股上市公司面板数据,考察了技术背景 CEO 对企业盈余平滑的影响。研究发现：技术背景 CEO 能够提高盈余平滑程度,其盈余平滑的动机表现为信息主义属性,在方式选择上倾向于真实盈余平滑。研究进一步从创新活动、CEO 能力、信息不对称以及投资者期望四个方面对技术背景 CEO 影响盈余平滑的机制进行分析,并探讨了盈余平滑的经济后果。研究结论深化了对 CEO 专业背景如何影响企业财务策略的理解,丰富了企业盈余平滑的影响因素和经济后果的研究。     

Predictors of organizational citizenship behavior in relation to environmental and health & safety issues

Abstract

Organizational citizenship behaviors (OCBs) in relation to the environment and health and safety, commonly shaped by individual and voluntary initiatives, are essential factors for a smooth and efficient organization in firms. Our research explores the factors affecting OCBs related to environmental and health and safety issues in a Multinational Enterprise (MNE) operating in the oil & gas sector. More in detail, we tested the influence of personal attitudes, self-efficacy, organizational support and social norm on OCBs related to environmental and health and safety issues. The results show that personal attitudes and self-efficacy positively influence OCBs related to environmental and health and safety issues and those factors are influenced respectively by perceived organizational support and social norm. Moreover, we found that attitudes play a full mediation between social norm and OCBs related to environmental and health and safety issues and that organizational support on organization citizenship behavior for the environment and health and safety that is partially mediated through the perceived self efficacy. Finally, the results of our investigation are contextualized in the theoretical and managerial frameworks pointing to a number of avenues for further research.     

Employees' perceived job performance,organizational identification,and pro-environmental behaviors in the hotel industry

Employees' engagement in pro-environmental behaviors (PEBs) is crucial for greening hotels and improving hotel performance. This paper argues that we can explore employees' PEB motivations from a positive externality/spillover perspective because such voluntary behaviors benefit actors other than the employees, namely, the hotels that employ them and the surrounding natural environment. Accordingly, compensation and internalization could motivate employees' PEBs. This paper attempts to advance research on internalization by focusing on the oneness between employees and organizations and by proposing that organizational identification (OI) is an essential predictor of employees' PEBs and can be improved by increasing their perceived job performance (PJP). Additionally, this paper argues that PJP can affect employees' PEBs through OI. In the context of the positivism research philosophy, the current study utilized a survey method to collect data from employees working in Chinese hotels and performed ordinary least squares (OLS) regression analysis to test the proposed hypotheses, which were all supported empirically.     

Investigating the selected consequences of boreout among cabin crew

Boreout threatens service workers' well-being and performance at work. However, empirical research about the consequences of boreout among cabin crew is silent. With this realization, our study tests reading of passenger needs and work engagement (WENG) as the two parallel multiple mediators between boreout and service-oriented organizational citizenship behaviors (SOOCBs). Data came from employees in the aviation industry in South Korea. The results from structural equation modeling reveal that cabin crew's perceptions of boreout mitigate their reading of passenger needs, WENG, and SOOCBs. In addition to these findings, both reading of passenger needs and WENG partly mediate the relationship between boreout and SOOCBs. The findings based on the use of the phantom variables suggest that WENG is a more proximal variable to SOOCBs than reading of passenger needs in the association between boreout and SOOCBs. In view of the abovementioned findings, our study offers implications for practice within the penultimate part of the paper.     

服务互动过程中员工OCB与服务质量的关系研究及管理启示——以陕西宝鸡地区城乡零售服务业为例

通过文献分析确定了OCB和服务质量的概念和维度,构建了OCB与服务质量及服务质量各维度间的关系模型,并以陕西宝鸡地区城乡零售服务企业为例,对模型进行了实证分析和验证。结果显示:在服务互动过程中OCB对交互质量和实体环境静质量均存在显著的正向影响,对结果质量不存在显著影响;服务质量内部因子间,交互质量、实体环境质量均对结果质量存在显著正向影响,实体环境质量对交互质量存在显著正向影响。由此提出企业在服务互动过程中提升服务质量管理启示。