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Supervisory Styles, Stress, and Decision Making: An Application of Prospect Theory 管理风格、压力与决策:前景理论的应用
Journal of Accounting, Business and Management (JABM) Pub Date : 2022-11-27 DOI: 10.31966/jabminternational.v29i2.614
J. Montgomery
{"title":"Supervisory Styles, Stress, and Decision Making: An Application of Prospect Theory","authors":"J. Montgomery","doi":"10.31966/jabminternational.v29i2.614","DOIUrl":"https://doi.org/10.31966/jabminternational.v29i2.614","url":null,"abstract":"Abstract \u0000The purpose of our paper was to investigate the influence of supervisory styles on the manager's perceived stress and decision making. Supervisory styles are a combination of the leadership dimensions, consideration and initiation structure behaviors, and performance measurements, objective and subjective. We used a within-subjects experimental structure to determine the relative effects of perceived stress while making a decision under each supervisory style as well as relative risk-taking under each supervisory style. We found that managers whose supervisors use considerate leadership styles make riskier decisions than managers whose supervisors use initiates structure leadership styles. Furthermore, managers whose organizations use objective performance measures will report more stress than managers whose organizations use subjective measures. The initiates structure with objective performance measures supervisory style induced more perceived stress and resulted in lower risk-taking by the subjects than the other supervisory style combinations. Our research provides evidence that combinations of team-level leadership and organization level performance measures combine to produce unintended outcomes from the firm's managers.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"17 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120925943","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Corporate Diversification and CEO Compensation: Evidence from the Moderating Effect of Firm Size 公司多元化与CEO薪酬:来自公司规模调节效应的证据
Journal of Accounting, Business and Management (JABM) Pub Date : 2022-11-27 DOI: 10.31966/jabminternational.v29i2.854
H. C. Wang, C. C. Fang, Yung-I Lou, R. Xu, Yaying C. Yeh
{"title":"Corporate Diversification and CEO Compensation: Evidence from the Moderating Effect of Firm Size","authors":"H. C. Wang, C. C. Fang, Yung-I Lou, R. Xu, Yaying C. Yeh","doi":"10.31966/jabminternational.v29i2.854","DOIUrl":"https://doi.org/10.31966/jabminternational.v29i2.854","url":null,"abstract":"This study explores whether firm size moderates the relationship between corporate diversification and CEO compensation. A sample of 2,448 CEO compensations across 1,622 firms from 1997 to 2002 was used to test several hypotheses. Corporate diversification was divided into two categories (international diversification and industry diversification) and firm size was defined using total assets. \u0000This study uses firm size as the moderator to test whether firm size influences the relationship between international diversification and CEO compensation. This study found new evidence that firm size moderate the relationship between both international diversification and industrial diversification and CEO total compensation. \u0000The result shows that firm size significantly and positively influences the relationship between International diversification and CEO compensation. Furthermore, the finding also shows that firm size significantly and negatively influences the relationship between industrial diversification and CEO compensation.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115079216","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
CREDO ORGANIZATIONAL CULTURE AND ORGANIZATIONAL COMMITMENT AS PREDICTORS OF JOB SATISFACTION AND INTENTION TO LEAVE 信条、组织文化和组织承诺作为工作满意度和离职意向的预测因子
Journal of Accounting, Business and Management (JABM) Pub Date : 2022-11-27 DOI: 10.31966/jabminternational.v29i2.868
Siwi Ratna, Yupono Bagyo, Nunung Suzana Widiyanti, S. Sunarto, Sonhaji Sonhaji
{"title":"CREDO ORGANIZATIONAL CULTURE AND ORGANIZATIONAL COMMITMENT AS PREDICTORS OF JOB SATISFACTION AND INTENTION TO LEAVE","authors":"Siwi Ratna, Yupono Bagyo, Nunung Suzana Widiyanti, S. Sunarto, Sonhaji Sonhaji","doi":"10.31966/jabminternational.v29i2.868","DOIUrl":"https://doi.org/10.31966/jabminternational.v29i2.868","url":null,"abstract":"This study aims to determine the effect of Credo Organizational Culture and Organizational Commitment on Intention to Leave with Job Satisfaction as a Mediation Variable at PT. Johnson & Johnson Indonesia, Medical Division.This type of research is survey research using a quantitative approach. The study population was the employees of PT. Johnson & Johnson Indonesia, especially in the Medical Division, which amounted to 70 employees, while the total sample was 60 respondents who were taken using the Slovin's equation. Data collection was carried out by means of a questionnaire. The data analysis technique used is Structural Equation Modeling (SEM) with Smart PLS (Partial Least Square) software.The results in this study indicate that: 1) Credo Organizational Culture has a positive and significant effect on Job Satisfaction. 2) Organizational Commitment has a positive and significant effect on Job Satisfaction, 3) Job Satisfaction has a negative and un significant effect on Intention to Leave (4) Credo Organizational Culture has a negative and significant effect on Intention to Leave (5) Organizational Commitment has a positive and significant effect on Intention to Leave. The results also show that organizational commitment is a variable that has a dominant effect on intention to leave. The findings of this study suggest that employees' high levels of commitment influence their desire to leave.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129536338","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Systemic Risk Contribution and Bank’s Competitiveness 系统性风险贡献与银行竞争力
Journal of Accounting, Business and Management (JABM) Pub Date : 2022-11-27 DOI: 10.31966/jabminternational.v29i2.590
Buddi Wibowo
{"title":"Systemic Risk Contribution and Bank’s Competitiveness","authors":"Buddi Wibowo","doi":"10.31966/jabminternational.v29i2.590","DOIUrl":"https://doi.org/10.31966/jabminternational.v29i2.590","url":null,"abstract":"There are two competing views about bank’s competitiveness and its systemic risk contribution: competition-stability and competition-fragility. Previous research shows mixed results. To test empirically the relationship, this research proposes a quadratic functional form that may reconciliate these two opposite views. Using Marginal Expected Shortfall as individual bank’s systemic risk contribution measurement and Lerner Index as individual bank’s competitiveness, this research find that the relationship resembles U-shape. In the first phase, competition creates prudent banking operation and low systemic risk contribution. But when competition become excessive, competition drive dominant bank to be a systematically important financial institution which may cause a serious systemic defaults and threat financial system stability.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124764440","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
For the Money or the Thrill of the Game: The Financial Performance of National Basketball Association Arena Sponsors 为了钱还是为了比赛的刺激:国家篮球协会竞技场赞助商的财务表现
Journal of Accounting, Business and Management (JABM) Pub Date : 2022-11-27 DOI: 10.31966/jabminternational.v29i2.1056
B. Nichols, Joey Smith
{"title":"For the Money or the Thrill of the Game: The Financial Performance of National Basketball Association Arena Sponsors","authors":"B. Nichols, Joey Smith","doi":"10.31966/jabminternational.v29i2.1056","DOIUrl":"https://doi.org/10.31966/jabminternational.v29i2.1056","url":null,"abstract":"Companies that sponsor NBA arenas spend millions of dollars each year for the naming rights. To our knowledge, no studies have examined the financial performance of the sponsoring companies over the course of the sponsorship. Managers appear to believe that such expenditures generate net financial benefits for their companies; however, measuring such returns can be elusive. We examine the impact of sponsorship on sales growth and stock price returns before, during, and (if applicable) after the sponsorship of the sponsoring companies. We then explore if the following factors moderate or enhance the sponsorship results – the NBA team’s on-court performance during the regular season, the performance during the playoffs, and whether the sponsor’s corporate headquarters are co-located with the arena. We find evidence of negative sales growth associated with sponsorships, but if the NBA team makes the playoffs, that performance positively correlates with the sponsoring company’s stock price return.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134285116","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
The Mediating Role of Corporate Governance on the Relationship between Accounting Information System and Risk Management: The Case of the Jordanian Industrial Shareholding Companies 公司治理在会计信息系统与风险管理关系中的中介作用——以约旦工业股份制公司为例
Journal of Accounting, Business and Management (JABM) Pub Date : 2022-11-27 DOI: 10.31966/jabminternational.v29i2.1061
Audeh Ahmad Bani Ahmad
{"title":"The Mediating Role of Corporate Governance on the Relationship between Accounting Information System and Risk Management: The Case of the Jordanian Industrial Shareholding Companies","authors":"Audeh Ahmad Bani Ahmad","doi":"10.31966/jabminternational.v29i2.1061","DOIUrl":"https://doi.org/10.31966/jabminternational.v29i2.1061","url":null,"abstract":"the primary aim of this study is to examine the mediating effect of corporate governance on the relationship between accounting information system (AIS) and risk management. The population of the study comprised of the entire Jordanian Industrial Shareholding Companies numbering 54. The study objectives were achieved by developing a questionnaire and distributing copies to the employees of the companies accounting departments. Data gathered was analyzed using SPSS 25.0 tool to test the relationships between AIS, corporate governance and risk management. Based on the findings, corporate governance fully mediated the relationship between AIS and risk management in the context of the Jordanian Industrial Shareholding Companies.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"688 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115835113","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
DEVELOPING AN IMPROVED MEASURE OF EARNINGS MANAGEMENT 制定改进的盈余管理措施
Journal of Accounting, Business and Management (JABM) Pub Date : 2022-11-27 DOI: 10.31966/jabminternational.v29i2.777
Yao Tian
{"title":"DEVELOPING AN IMPROVED MEASURE OF EARNINGS MANAGEMENT","authors":"Yao Tian","doi":"10.31966/jabminternational.v29i2.777","DOIUrl":"https://doi.org/10.31966/jabminternational.v29i2.777","url":null,"abstract":"Over the last 30 years, researchers have developed different approaches to measure earnings management. This study builds on prior research and combines the total accrual approach and the earnings distribution after management approach to develop a more accurate measure of earnings management. Empirical results show that this refined measure developed in this study is able to more precisely identify firms that manipulated earnings (manipulators) and firms that did not manipulate earnings (non-manipulators). This contributes to the earnings management literature a more accurate measure of earnings management to meet or beat a specific earnings benchmark. The results of this paper has practical implications. In particular, practitioners (financial analysts and investors) can use the new measure developed in this study to more accurately detect firms' earnings management activities. This enables practitioners to better interpret firms' financial statements and earnings news.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132733492","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
The The impact of board independence on earnings management 董事会独立性对盈余管理的影响
Journal of Accounting, Business and Management (JABM) Pub Date : 2022-11-27 DOI: 10.31966/jabminternational.v29i2.586
Mani Bansal
{"title":"The The impact of board independence on earnings management","authors":"Mani Bansal","doi":"10.31966/jabminternational.v29i2.586","DOIUrl":"https://doi.org/10.31966/jabminternational.v29i2.586","url":null,"abstract":"The study aims at investigating the association between family firms and earnings management through an advanced panel data regression model-Hybrid model that control for unobserved cross-sectional heterogeneity across firms and time, while estimating the coefficient of dichotomous variable - family firms. Further, the statutory backup of board independence in India provides unique setting to investigate the moderating role of board independence on the association between family firms and earnings management. Based on a sample of 2074 Bombay Stock Exchange (BSE) listed firms, spanning over 13 years from 2005 to 2017, the empirical results show that family firms are less likely to be engaged in earnings management in comparison to their non-family counterparts. Besides, results show that that board independence has constraining (liberating) effect on earnings management practices of non-family (family) firms, implying that a common board independence regulation does not strengthen the mechanism of internal corporate governance for all categories of firms. Hence, separate statutory provisions should be made for family and non-family firms to curb this corporate misfeasance. These results are robust to the alternative specification of earnings management. \u0000 ","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124872250","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Do CEOs influence CFOs’ equity incentives to manage earnings? 首席执行官是否会影响首席财务官的股权激励来管理收益?
Journal of Accounting, Business and Management (JABM) Pub Date : 2022-11-27 DOI: 10.31966/jabminternational.v29i2.588
Ruonan Liu
{"title":"Do CEOs influence CFOs’ equity incentives to manage earnings?","authors":"Ruonan Liu","doi":"10.31966/jabminternational.v29i2.588","DOIUrl":"https://doi.org/10.31966/jabminternational.v29i2.588","url":null,"abstract":"This study examines whether CEOs’ incremental equity incentives relative to CFOs (i.e., the gap between CEO equity incentives and CFO equity incentives) and CEO power constrain or exacerbate CFOs' equity incentives to manage earnings. In most companies, CEOs own more equity than CFOs and may pressure CFOs to engage in earnings management. I find no evidence that CEO incremental equity incentives or CEO power affect the association between CFOs’ equity incentives and earnings management. In addition, I find that CFOs’ equity incentives mitigate real earnings management activities, which can help align the interests of CFOs with shareholders.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116026686","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Enterprise Risk Management and Company’s Performance 企业风险管理与公司绩效
Journal of Accounting, Business and Management (JABM) Pub Date : 2022-06-07 DOI: 10.31966/jabminternational.v29i1.575
M. Rahman, Sarmann I. Kennedyd, Zhimin Chen
{"title":"Enterprise Risk Management and Company’s Performance","authors":"M. Rahman, Sarmann I. Kennedyd, Zhimin Chen","doi":"10.31966/jabminternational.v29i1.575","DOIUrl":"https://doi.org/10.31966/jabminternational.v29i1.575","url":null,"abstract":"The purpose of this study is to investigate the relationship between enterprise risk management (ERM) and company performance in the Chinese commercial industry. An enterprise risk management index was constructed from a strategic and operational point of view to assess the ERM level of Chinese commercial companies. ERM is also known as an integrated, comprehensive, and strategic management using the Simona-lulia (2014) approach. The study used a sample of 175 listed Chinese commercial companies from 2009 to 2018, and found that the imperfect ERM in the Chinese commercial industry as a whole had a negative effect on the performance of the companies. It also found that the size of the company, financial leverage, and intellectual capital can influence enterprise risk management. These results established a strong link between enterprise risk management and company performance in the Chinese commercial industry.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131649840","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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