A comparison of adverse impact levels based on top‐down,multisource, and assessment center data: Promoting diversity and reducing legal challenges

We compared levels of adverse impact (AI) against minorities and women based on three promotional decision methods for 428 associate store managers of a Fortune 500 retailer: top‐down appraisal (TDA), multisource appraisal (MSA), and an assessment center (AC). We found significant effects for race and minority status (favoring whites) but no significant effects for gender across all three methods. Comparisons were analyzed using two definitions of AI (four‐fifths rule and the Fisher Exact Test) with a selection ratio (SR) of .25. No evidence of AI was found against blacks for any of the methods. For Hispanics, AI was found under the four‐fifths rule for the AC. For women, the four‐fifths rule was violated using TDA. Results provide some partial support for the argument that diversity goals are more likely to be met using assessment centers compared to TDA when the preponderance of raters are white men. Our data also suggest that carefully crafted, job‐related, top‐down appraisal, combined with rater training, may be effective in facilitating the promotion of more women and minorities and reducing the probability of legal problems. © 2012 Wiley Periodicals, Inc.     

Explaining organizational responsiveness to work‐life balance issues: The role of business strategy and high‐performance work systems

This article applies new insights into business strategies and high‐performance work systems (HPWSs) to examine why organizations adopt work‐life balance programs (WLBPs). Results indicate that a product leadership business strategy is positively related to the likelihood of adopting WLBPs, whereas a cost leadership business strategy is negatively related to the adoption of these programs. Moreover, our analyses establish a mediating role of HPWSs in the relationship between business strategies and the adoption of WLBPs. Our results also demonstrate that different industries vary in adoption of work‐life balance programs. This supports the institutional theory of organizational responsiveness to work‐life balance issues. We tested our hypotheses with two waves of the nationally representative Canadian Workplace and Employee Survey. Implications and specific suggestions for human resource practitioners are discussed. © 2012 Wiley Periodicals, Inc.     

HR managers in five countries: what do they do and why does it matter?

The 1980s saw the need for change in the organizational role of human resource (HR) professionals, from the traditional employee champion and administrative expert to strategic business partner and change agent. The argument posited was that a more challenging environment compels organizations to turn to managing their HRs as a source of competitive advantage and that means an increasing business partnership for HR professionals. However, very few studies examine the execution of these multiple, sometimes contradictory roles, despite the risk that neglecting traditional roles endanger organizational performance in the long term. This five-country comparative study finds that multiple roles are at least moderately executed, and that these HR roles have different impact depending on the aspect of organizational performance. As well, a more challenging environment, defined here as legal constraints and industry challenges, generally does not have a significant moderating effect on the impact of the different HR roles on organizational performance.     

High-Performance HR Practices,Work Stress and Quit Intentions in the Public Health Sector: Does person–organization fit matter?

Drawing on the attraction–selection–attrition (ASA) framework, this paper examines a mechanism, namely person–organization (P–O) fit, through which high-performance HR practices (HPHRPs) affect two negative employee outcomes: work-related stress and quit intentions. Using a sample of Egyptian public health sector workers, a mediation model is tested empirically using structural equation modelling. The study results show that HPHRPs positively affected P–O fit, which in turn had significant negative associations with work stress and quit intentions. P–O fit also explained a high proportion of mediation in the relationship between HPHRP and both outcomes.     

财务报告舞弊公司事务所任期与审计质量——基于非财务数据的实证研究

以1999～2007年涉及财务报告舞弊的A股上市公司为样本,利用非财务数据检验了此类公司的事务所任期与审计质量的关系。该样本的选择使得以审计意见类型作为审计质量的替代变量更为合理,有效地改善了前人的研究中直接将标准意见认定为低质量审计所产生的谬误。在控制了审计意见的相关影响因素后可以发现,此类公司的审计质量总体上并不乐观。相比较而言,标准审计意见更容易在事务所与客户关系的前三年发生,说明在事务所与客户关系的早期审计质量更低;而在较长的事务所任期下（与中等任期相比）,既没有发现审计质量更低的证据,也没有发现审计质量显著高于中等任期下审计质量的证据。     

税收执法提升了企业财务报告质量吗——基于“金税工程三期”的准自然实验

以2011~2018年中国A股上市公司为样本,以税务稽查系统改革"金税工程三期"为准自然实验,探讨税收执法的公司治理效应,采用双重差分模型,实证检验了金税工程三期改革对企业财务报告质量的影响。研究发现：金税工程三期改革显著提升了企业财务报告质量。金税工程三期改革的公司治理效应在治理环境较弱、信息透明度更低、融资需求更高的公司表现得更为显著。从作用机制来看,金税工程三期改革显著增强了税收执法力度,减少了企业的避税行为。     

REPORTING GUIDELINES FOR META-ANALYSIS IN ECONOMICS

Meta-analysis has become the conventional approach to synthesizing the results of empirical economics research. To further improve the transparency and replicability of the reported results and to raise the quality of meta-analyses, the Meta-Analysis of Economics Research Network has updated the reporting guidelines that were published by this Journal in 2013. Future meta-analyses in economics will be expected to follow these updated guidelines or give valid reasons why a meta-analysis should deviate from them.     

Employee well-being attribution and job change intentions: The moderating effect of task idiosyncratic deals

We developed and tested a research model in which employee well-being human resource (HR) attribution differentially influences the intention to change jobs across organizations (i.e., external job change intention) versus that within the same organization (i.e., internal job change intention). Furthermore, we posited that task idiosyncratic deals (I-deals) moderated the relationships between employee well-being HR attribution and external and internal job change intentions. Results indicated that employee well-being HR attribution was negatively related to external job change intention, but positively related to internal job change intention. Further, task I-deals significantly moderated the relationships between employee well-being HR attribution and external and internal job change intention. Specifically, employee well-being HR attribution played a less important role in reducing external job change intention when task I-deals were high rather than low. On the other hand, high task I-deals significantly strengthened the positive relationship between employee well-being HR attribution and internal job change intention. Our study extends the careers literature by differentiating the impact of employee well-being HR attribution on job change intentions within an organization compared with that across organizations and the important role of supervisors in enhancing or mitigating these effects.     

人才派遣与企业人力资源管理创新

人才派遣是一种全新的人才资源市场配置方式，它为企业人力资源管理创新提供了舞台。文章从用人单位的角度，分析了人才派遣的特点、运作机理；提出了在人才派遣方式下的四种人力资源管理创新方式；并就人力资源管理创新问题提出了看法。     

我国现行财务报表信息披露要求的局限性分析

财务报表是披露企业生产经营活动信息的商业语言，面对经济全球化的趋势，现行财务报表信息披露已经在真实性、时效性和完整性方面暴露出一定的局限性，需要从制度上、模式上、内容上和方式上加以改进。