International Journal of Organization Theory and Behavior最新文献

{"title":"Relationship between earnings management, CEO compensation, and stock return on Tehran Stock Exchange","authors":"Mahdi Moardi, M. Salehi, Simin Poursasan, Homa Molavi","doi":"10.1108/ijotb-12-2018-0133","DOIUrl":"https://doi.org/10.1108/ijotb-12-2018-0133","url":null,"abstract":"The purpose of this paper is to investigate the relationship between earnings management and chief executive officers’ (CEOs) compensation. Owing to the fact that earnings management does not have only opportunistic effects, but signaling effects, this study focuses on accruals quality to examine earnings management incentives. Thus, accruals quality is described against future cash flow. The empirical evidences suggest that a positive relationship between discretionary accruals and future cash flow provides predictive elements for earnings management, whereas a negative relationship between discretionary accruals and future cash implies to opportunistic elements for earnings management. Should there is no significant relationship between discretionary accruals and future cash flow, there will be no earnings management, and such a result suggests that incentives and managers’ performance in these firms differ.,The statistical population of this research consists of all listed companies on the Tehran Stock Exchange during 2009–2016. Panel data method is applied in order to estimate the research model.,Findings of the study show that there is no significant relationship between discretionary accruals and future cash flow in pharmaceutical and food industries, thus they have neither predictive nor opportunist earnings management, while the results evidence a negative significant relationship between discretionary accruals and future cash flow in machineries, automobile, mineral and chemical industries. Furthermore, it can be alleged that there is no significant difference between CEOs’ compensation in firms with opportunistic earnings management (OEM) and other types of earnings management. It shows that firms do not have appropriate plans for CEOs’ compensation. Moreover, the relationship between earnings management and stock return has been investigated in this study. We document that stock return is influenced by accruals quality and its components. In other words, stock return significantly differs in firms with OEM and firms without any kind of earnings management.,The authors’ findings provide contributions; for managers, it is noticeable that stock markets have sufficient comprehension about financial statements and the undertaken procedures on them, resulting in a higher return base on fair information. For investors and regulators, using the findings, may have deeper understanding to distinguish between industries that are recognized as opportunistic and non-opportunistic, which, in turn, results in better decision and regulation.,Previous studies have been mostly investigated OEM, while the current study examines both signaling and opportunistic aspects of earnings management.","PeriodicalId":35239,"journal":{"name":"International Journal of Organization Theory and Behavior","volume":"23 1","pages":"1-22"},"PeriodicalIF":0.0,"publicationDate":"2019-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1108/ijotb-12-2018-0133","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46502273","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}

{"title":"Economic freedom and Hofstede’s cultural dimensions","authors":"Jason D. DeBode, Dana L. Haggard, K. S. Haggard","doi":"10.1108/ijotb-11-2018-0124","DOIUrl":"https://doi.org/10.1108/ijotb-11-2018-0124","url":null,"abstract":"The purpose of this paper is to investigate the influence of broad cultural dimensions, as well as those of religion and legal origin, on countries’ economic freedom, i.e., trade freedom, investment freedom, business freedom, labor freedom, monetary freedom, as well as a composite measure of economic freedom.,Linear regression of publicly available data regarding economic freedom (Miller et al., 2018) on cultural dimensions (Hofstede, 2009), legal origin and religion (LaPorta et al., 1999) for 52 countries was performed to determine the impact of these factors on economic freedom.,Results indicated femininity was the cultural dimension associated with the most measures of economic freedom. Short-term-oriented cultures were predictive of greater business freedom, while more restrained cultures were associated with greater business and monetary freedoms. Higher individualism was predictive of greater monetary freedom. Catholicism positively predicted investment freedom and negatively predicted business freedom. French civil law negatively predicted labor freedom, while socialist legal origins positively predicted trade freedom, but negatively predicted business freedom.,This is the first study to examine the impacts of culture, law and religion on economic freedom. One practical implication of this research is that countries would be wise to emphasize more feminine aspects in their cultures, as these are associated with greater economic freedom. Even minor adjustments that move in the direction of cooperation and fair processes might help increase economic freedoms and the many benefits that stem from such freedoms.","PeriodicalId":35239,"journal":{"name":"International Journal of Organization Theory and Behavior","volume":"23 1","pages":"65-84"},"PeriodicalIF":0.0,"publicationDate":"2019-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1108/ijotb-11-2018-0124","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46249840","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}

{"title":"Employee well-being of Finnish criminal investigators – mixed methods approach","authors":"T. Saari, Noora Ellonen, Matti Vuorensyrjä","doi":"10.1108/ijotb-05-2019-0056","DOIUrl":"https://doi.org/10.1108/ijotb-05-2019-0056","url":null,"abstract":"The purpose of this paper is to compare the employee well-being of police officers in different investigative groups. This paper analyses crime investigators’ employee well-being from four perspectives: organisational commitment, job satisfaction, exhaustion and turnover intentions.,The analysis is based on Finnish Police Personal Survey data (n=6,698), and qualitative and quantitative analysis methods are utilised.,Significant differences between investigative groups were found, and the police officers working in short-term investigations had the lowest level of well-being. The qualitative results revealed the employee- and organisational-level reasons behind these attitudes. One major issue is the lack of meaningfulness in work as the respondents describe their jobs as boring and monotonous and report that they do not have the appropriate resources to do their work as well as they wish.,To enhance the well-being of the investigators, police forces should improve the ways of leadership and invest more resources especially on short-term investigation to diminish the insecurity and ensure the quality and continuity of the work.,Research on the well-being of police officers has mostly focused on officers conducting surveillance or emergency operations, and there is very little knowledge of the well-being of crime investigators. This research adds to the limited knowledge on employee well-being of crime investigators.","PeriodicalId":35239,"journal":{"name":"International Journal of Organization Theory and Behavior","volume":"23 1","pages":"85-99"},"PeriodicalIF":0.0,"publicationDate":"2019-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1108/ijotb-05-2019-0056","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47372473","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}

{"title":"Leadership/management factors impact on employee engagement and discretionary effort","authors":"Jalleh Sharafizad, J. Redmond, R. Morris","doi":"10.1108/ijotb-12-2018-0134","DOIUrl":"https://doi.org/10.1108/ijotb-12-2018-0134","url":null,"abstract":"There is strong and growing evidence of the importance of leadership and management factors influence on employee engagement and discretionary effort. However, the problem is that there has been limited recent effort to review where research gaps exit and provide a direction to guide future research. The purpose of this paper is to provide an integrated perspective on the influence of leadership and management factors on employee engagement and discretionary effort.,The review of the literature includes empirical research and case studies related to employee engagement and discretionary effort from various databases such as Business Premier, Cambridge University Press, JSTOR, Springer, Emerald, Wiley, ProQuest and ISI Web of Science. Supporting material was also accessed from reference books regarding similar concepts and theories.,The review provides a current view of the key topics, identifies three key research gaps, suggests a refined, up-to-date definition of both employee engagement and discretionary effort, and proposes a conceptual framework to inform future research. In doing so, it offers new directions for progressing studies on these critical workplace practices and behaviours particularly the inclusion of national culture as a moderating variable when investigating or implementing employee engagement and discretionary effort strategies.,Findings are based on existing literature and require empirical testing. Practical and theoretical implications are discussed.,Undertaking a review of the literature is an important part of any research and this review aims to organise, describe and appraise the current literature with a view to gaining a critical perspective for the benefit of researchers.","PeriodicalId":35239,"journal":{"name":"International Journal of Organization Theory and Behavior","volume":"23 1","pages":"43-64"},"PeriodicalIF":0.0,"publicationDate":"2019-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1108/ijotb-12-2018-0134","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44503816","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}

{"title":"How to fight public corruption? Capturing evidence from a fixed effects model for Western European countries","authors":"Rosalba Manna, Rocco Palumbo","doi":"10.1108/ijotb-11-2018-0123","DOIUrl":"https://doi.org/10.1108/ijotb-11-2018-0123","url":null,"abstract":"\u0000Purpose\u0000Corruption is a wicked issue affecting public sector organizations across the world. Even though research in this field is blooming, little is known about the strategies that could be implemented to prevent and/or fight the occurrence of public corruption. The purpose of this paper is to fill the extant gaps in the scientific knowledge, providing insights into the strategies that can be use to fight public corruption.\u0000\u0000\u0000Design/methodology/approach\u0000Using a longitudinal approach, the paper points out some evidence on the perceived effectiveness of different public governance initiatives in reducing the risks of public corruption in Europe. More specifically, 31 Western European countries were involved in this analysis. The research covered a seven years’ time-span, ranging from January 2010 to December 2016.\u0000\u0000\u0000Findings\u0000Rule of law (RL) was found to be an important ingredient of the recipe for successful anti-corruption policies. Conversely, political stability (PS) turned out to entail greater incentives to public corruption. Whilst voice and accountability, government effectiveness, regulatory quality and control of corruption were correlates of perceived anti-corruption performance, they were not found to act as relevant regressors in the panel model.\u0000\u0000\u0000Research limitations/implications\u0000The generalizability of the research results is limited by the geographical boundaries of this study; besides, there is the risk that the study findings were affected by the consequences of the recent financial turbulences concerning Western European countries.\u0000\u0000\u0000Practical implications\u0000RL is momentous to realize the full potential of anti-corruption policies: in fact, it contributes in reducing the incentives to improperly use public assets, enhancing the proper functioning of public sector organizations. Alternatively, PS may induce public officials and citizens to collude in order to capture public resources.\u0000\u0000\u0000Originality/value\u0000The paper contributes in shedding light on the perceived effectiveness of anti-corruption initiatives, paving the way for further conceptual and practical developments.\u0000","PeriodicalId":35239,"journal":{"name":"International Journal of Organization Theory and Behavior","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77221616","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}

{"title":"Evolutionary awareness: Darwin among the organizational sciences","authors":"T. Duening, N. Nicholson, Jill C. Bradley-Geist","doi":"10.1108/ijotb-12-2018-0127","DOIUrl":"https://doi.org/10.1108/ijotb-12-2018-0127","url":null,"abstract":"\u0000Purpose\u0000Recent criticisms of organizational science theory have lamented a lack of depth and a growing “maturity” that is impeding empirical advances. The purpose of this paper is to propose that organizational scientists can address this problem by embracing “evolutionary awareness” (EA). EA builds on theories and constructs developed in the evolutionary sciences that serve to add depth to theory building.\u0000\u0000\u0000Design/methodology/approach\u0000The design of the paper is first to introduce the concept of EA and identify its four key constructs. Next, the authors apply EA to three areas of research within organizational science: human motivation, interpersonal communication and leadership. The authors’ intent is to show that EA constructs extend and deepen traditional organizational science theorizing. Thereby, the authors show that the problems noted above, i.e., lack of depth and maturing theories, can be addressed by embracing EA.\u0000\u0000\u0000Findings\u0000The findings are that EA substantially enhances and freshens theorizing in the organizational sciences in the areas of human motivation, communication and leadership. By extension, other areas of interest will also benefit by embracing the EA perspective.\u0000\u0000\u0000Research limitations/implications\u0000The implications of the research are many. Organizational scientists can advance theory building, research and practical prescriptions by embracing EA. They can also engage in interdisciplinary research programs with scholars in the evolutionary sciences eager to see their work having practical implications. The limitation of this work is that the authors were only able to show a limited application of EA to three areas of interest to organizational science scholars.\u0000\u0000\u0000Practical implications\u0000The practical implications of this research are potentially far reaching. At this very moment, scholars in a wide array of disciplines are re-casting their views of humanity, cognition, values and other constructs based on the acceptance of evolution and its primary mechanism, variation and selection based on consequences. These changes will usher in new ideas about leadership, work-life balance, organizational purpose and many others.\u0000\u0000\u0000Social implications\u0000A much-needed “consilience” across the human sciences through embracement of the EA perspective may provide insights that will advance human flourishing in organizations and beyond. The authors believe that an increasingly veridical understanding of humanity will produce substantial social impact.\u0000\u0000\u0000Originality/value\u0000This work will provide an encompassing perspective that will assist organizational scholars in advancing their theory building and research questions. A much-needed “consilience” across the human sciences may provide insights that will advance human flourishing in organizations and beyond.\u0000","PeriodicalId":35239,"journal":{"name":"International Journal of Organization Theory and Behavior","volume":"53 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88365498","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}

{"title":"Always negotiate, sometimes cooperate: an agent-based model","authors":"N. Mozahem","doi":"10.1108/ijotb-07-2018-0078","DOIUrl":"https://doi.org/10.1108/ijotb-07-2018-0078","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to use agent-based modeling to simulate the negotiation and cooperation between agents working on tasks in an organization and to study the effects that gender differences might have on the outcome of the process.\u0000\u0000\u0000Design/methodology/approach\u0000The model used herein allows for idiosyncratic differences in terms of the propensity to negotiate/cooperate. The model also allows for multi-round negotiations/cooperation and incorporates subjective value into the negotiation process. The model is implemented in NetLogo.\u0000\u0000\u0000Findings\u0000The results clearly show that it is always beneficial to negotiate, even when backlash might result from the request. The study then extends this analysis by allowing for gender differences in both negotiation and cooperation. The results provide strong support for the hypothesis that agentic characteristics are beneficial for negotiators, while communal characteristics can be detrimental.\u0000\u0000\u0000Research limitations/implications\u0000Like all models, the model used herein made some simplifying assumptions about the negotiation and cooperation processes. In addition, the utilized model assumes that agents work individually on tasks and that negotiation takes place between two individual agents, even though negotiation can be a team-based endeavor in many cases.\u0000\u0000\u0000Practical implications\u0000The results of this study indicate that individuals need to adopt characteristics that are more agentic; this finding is particularly true for females who aim to be on a level playing field with their male counterparts. The results also indicate that negotiation is beneficial whether there is an abundance of resources or not, while cooperation is only beneficial when resources are abundant.\u0000\u0000\u0000Originality/value\u0000While past negotiation research has used simple choice games, laboratory studies and field studies, this study provides computational support for the hypothesis that higher levels of negotiation are beneficial to individuals. Additionally, unlike recent agent-based studies that have studied negotiation as a taken-for-granted automated computational process that is done by software on behalf of individuals, the present study simulates agents that have yet to decide whether they will engage in negotiation or not.\u0000","PeriodicalId":35239,"journal":{"name":"International Journal of Organization Theory and Behavior","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84524500","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}

{"title":"Consumer identification and oppositional organizational identities","authors":"Daniel J. Davis, David J. Scheaf, Eleanor B. Williams","doi":"10.1108/ijotb-09-2018-0101","DOIUrl":"https://doi.org/10.1108/ijotb-09-2018-0101","url":null,"abstract":"\u0000Purpose\u0000Oppositional organizational identities are fraught with conflict and often evoke powerful social and cultural identities. Such identities may be a divisive force among consumers. The purpose of this paper is to understand how consumers construct frames that facilitate identification with oppositional organizational identities.\u0000\u0000\u0000Design/methodology/approach\u0000The authors use online reviews from TripAdvisor.com and Yelp.com of the Creation Museum in Kentucky, USA. The Creation Museum is an ideal research context due to its location within American public discourse regarding religion and science. Through a grounded theory approach of the reviews, the authors propose three identity frames.\u0000\u0000\u0000Findings\u0000The data suggest that consumers primarily construct three frames to identify with the Creation Museum: transformational experiences, interpretive bricolage and oppositional scripts. Together, these frames engender resonance and facilitate consumer identification.\u0000\u0000\u0000Originality/value\u0000This paper is one of the first to examine how oppositional organizational identities garner consumer support. Given that consumers are increasingly attentive to organizational processes and the ubiquity of information technology, which reduces the costs of information and interaction, the study provides a much more holistic perspective on oppositional organizational identity and offers a multitude of future avenues for further research.\u0000","PeriodicalId":35239,"journal":{"name":"International Journal of Organization Theory and Behavior","volume":"41 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80126391","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}

{"title":"Generational differences in relationship between prosocial identity fit and affective commitment","authors":"Nitya Rani, A. A. Samuel","doi":"10.1108/ijotb-07-2018-0075","DOIUrl":"https://doi.org/10.1108/ijotb-07-2018-0075","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to examine the generational differences in the relationship between Person–Organization (P-O) fit of prosocial identity and affective commitment.\u0000\u0000\u0000Design/methodology/approach\u0000A moderated polynomial regression was used to examine the generational differences in the relationship between P-O fit of prosocial identity and affective commitment.\u0000\u0000\u0000Findings\u0000Organizational prosocial identity was found to be strongly correlated to affective commitment of employees. Generational differences existed among the employees in affective commitment and perception of organizational prosocial identity with Gen Y employees showing lower affective commitment and lower perception of organizational prosocial identity than older employees. P-O fit of prosocial identity had a significant relationship with affective commitment only for Gen Y employees. Gen Y employees had highest affective commitment when both individual and organizational prosocial identity were high vs when both were low.\u0000\u0000\u0000Research limitations/implications\u0000This study extends the research on P-O fit by examining the fit of a new dimension – prosocial identity. Further, by examining differences in this relationship for members of each generation, this paper also extends the research on generational theory.\u0000\u0000\u0000Practical implications\u0000The results of this study provide important input to managers who seek to increase the affective commitment of the “job hopping” Gen Y employees. The P-O fit of prosocial identity may present an important way of improving affective commitment for this generation of employees.\u0000\u0000\u0000Originality/value\u0000This study is one of the first to examine P-O fit of prosocial identity in India. It is also one of the first to examine this relationship in the context of a multigenerational workforce.\u0000","PeriodicalId":35239,"journal":{"name":"International Journal of Organization Theory and Behavior","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83785077","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}

{"title":"Rules versus relationships and campus sexual misconduct","authors":"Brian Pappas","doi":"10.1108/ijotb-09-2018-0100","DOIUrl":"https://doi.org/10.1108/ijotb-09-2018-0100","url":null,"abstract":"\u0000Purpose\u0000How do university compliance administrators implement the rules prohibiting campus sexual misconduct? Title IX Coordinators’ authority is legal–rational and derives from the power to enforce Title IX and university rules. The paper aims to discuss this issue.\u0000\u0000\u0000Design/methodology/approach\u0000Analyzing narratives collected from administrators at 22 large institutions of higher education, this paper distinguishes rules from relationship-oriented Coordinators and develops an understanding of how and why Title IX Coordinators utilize relational authority as they implement Title IX.\u0000\u0000\u0000Findings\u0000The key finding is that relational administrators exhibit less institutional authority than their rules-based counterparts and focus on their relationships with complainants and respondents over university leaders and administrators.\u0000\u0000\u0000Originality/value\u0000While other researchers have focused on rules, this research demonstrates how Title IX Coordinators draw heavily on relational strategies.\u0000","PeriodicalId":35239,"journal":{"name":"International Journal of Organization Theory and Behavior","volume":"41 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89398550","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}