Do analysts who understand accounting conservatism exhibit better forecasting performance?

This study investigates the performance of analysts when they match the asymmetric timeliness of their earnings forecast revisions (i.e., asymmetric forecast timeliness) with the asymmetric timeliness of firms’ reported earnings (i.e., asymmetric earnings timeliness). We find that better timeliness‐matching analysts produce more accurate earnings forecasts and elicit stronger market reactions to their forecast revisions. Further, better timeliness‐matching analysts issue less biased earnings forecasts, more profitable stock recommendations and have more favorable career outcomes. Overall, our results indicate that analysts’ ability to incorporate conditional conservatism into their earnings forecasts is an important reflection of analyst expertise and professional success.     

人力资本投资中对职业教育培训的投资分析

职业教育培训投资是人力资本投资中很重要的一项投资。本文从人力资本投资的分析入手 ,分析了其中的职业教育培训投资的必要性和重要性以及应该采取的措施。     

Attitude and consciousness of Japanese men and women towards career commitment and continuity: the role of expected change in HRM policies

A survey was conducted on 302 working men and women in Japanese private firms and local government organization anrl 51 non-working Japanese women to examine the attitude and consciousness towards career commitment and continuity if organizations adopt some policy formulations in more relaxed ways to accommodate, particularly, Japanese women in the workplace. Many studies have well documented that women’s passive attitude towards career commitment and continuity, as compared to that of men, is the outcome of discriminatory HRM policies and practices in the internal labour market. The ANOVA results show that the attitude on the policy relating to work–home harmonization differs significantly between men and women. As compared to working women, non-working women would have a more positive attitude to career commitment and continuity if a work-home harmonization policy wcre adopted. The ANOVA results also reveal that men and women have shown an almost similar attitude to pay structure and, thus, the integrated corporate pay structure can help in developing women’s attitude and consciousness towards career commitment and continuity, but women cannot share equally with their male counterparts as regards the policy of career development; rather, they are demanding job security, distributive justice and career counselling in the workplace.     

Are freelancers a breed apart? The role of protean and boundaryless career attitudes in employability and career success

Recent economic and organisational changes have fostered an increasing diversification of the workforce, among whom freelancers are an under‐represented population in the literature. This study aimed at examining the role of protean and boundaryless career, professional commitment, and employability activities in fostering freelancers' subjective career success. Data were collected via an online survey among a sample of 425 Italian freelancers and analysed through structural equation modelling. Results partially confirmed several hypotheses: higher self‐directed career management and boundaryless mindset predicted higher employability activities and professional commitment; moreover, employability and professional commitment acted as mediators between career attitudes and subjective career success. The study provides support for the importance of such variables to freelancers' career success, as well as for the significance of protean and boundaryless careers among nontraditional occupational groups. Interventions aimed at fostering such attitudes could support freelancers in improving their attainment of professional progress and perception of career success.     

基于劳动经济学的大学生就业问题调查分析

大学生就业难题显现出职业指导机制的不足。教育的信号作用失真、企业与大学生之间的寻找成本与交易成本过高、劳动力市场的失信现象与人才结构性困境,都使得学生的求职需求与社会产业需要不一致、人才的流动意向与社会人才结构布局相违背。在大学生、高校进行更加科学规划的同时,社会服务体系的介入也成为趋势。     

Talent or Not? Employee Reactions to Talent Identification

In this article, we examine the effect of talent identification on employee attitudes. Building on social exchange theory, we analyze the association between employees' perceptions about whether or not they have been formally identified as “talent” and the following attitudinal outcomes: commitment to increasing performance demands, building skills, and supporting strategic priorities; identification with the unit and the multinational enterprise; and turnover intentions. Our analyses of 769 managers and professionals in nine Nordic multinational corporations reveal a number of differences between employees who perceive that they have been identified as “talent” and those who either perceive that they have not been identified or do not know whether they have been identified. We found only limited differences between the two latter categories.     

员工职业停滞的理论分类与现实判定

职业停滞的现有分类存在诸多问题,一定程度上导致了目前职业停滞预测效果、治理效果不理想的局面。本研究从内容分析、文献研究入手提炼职业停滞的分类依据,进而透过动机、能力和机会三个层面对职业停滞进行理论分类,最后通过实证研究对职业停滞作出现实判定和检验,为今后的相关研究奠定基础。