{"title":"酒精文化与员工待遇","authors":"Jiaxin Wang , Xu Guo , Di Sun , Rui Huang","doi":"10.1016/j.irfa.2024.103701","DOIUrl":null,"url":null,"abstract":"<div><div>This paper examines the impact of corporate alcohol culture on employee treatment, and find that a rich corporate alcohol culture atmosphere is negative significantly associated with employee treatment. Mechanistically, the corporate alcohol culture increases the aggressiveness motivation of management, in turn increasing risk taking and management overconfidence. Furthermore, the corporate alcohol culture extends managing external social network rather than developing interpersonal relationships, which causes management to less focus on protecting employees' rights and interests. Notably, the inhibitory impact of corporate alcohol culture on employee treatment is particularly pronounced in non-state-owned enterprises (non-SOEs), male-dominated industries, and firms with high entertainment expenditure rates. These insights underscore the nuanced dynamics of alcohol culture within corporate settings and its implications for employee welfare and organizational behavior.</div></div>","PeriodicalId":48226,"journal":{"name":"International Review of Financial Analysis","volume":"96 ","pages":"Article 103701"},"PeriodicalIF":7.5000,"publicationDate":"2024-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Alcohol culture and employee treatment\",\"authors\":\"Jiaxin Wang , Xu Guo , Di Sun , Rui Huang\",\"doi\":\"10.1016/j.irfa.2024.103701\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><div>This paper examines the impact of corporate alcohol culture on employee treatment, and find that a rich corporate alcohol culture atmosphere is negative significantly associated with employee treatment. Mechanistically, the corporate alcohol culture increases the aggressiveness motivation of management, in turn increasing risk taking and management overconfidence. Furthermore, the corporate alcohol culture extends managing external social network rather than developing interpersonal relationships, which causes management to less focus on protecting employees' rights and interests. Notably, the inhibitory impact of corporate alcohol culture on employee treatment is particularly pronounced in non-state-owned enterprises (non-SOEs), male-dominated industries, and firms with high entertainment expenditure rates. These insights underscore the nuanced dynamics of alcohol culture within corporate settings and its implications for employee welfare and organizational behavior.</div></div>\",\"PeriodicalId\":48226,\"journal\":{\"name\":\"International Review of Financial Analysis\",\"volume\":\"96 \",\"pages\":\"Article 103701\"},\"PeriodicalIF\":7.5000,\"publicationDate\":\"2024-10-22\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Review of Financial Analysis\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1057521924006331\",\"RegionNum\":1,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Review of Financial Analysis","FirstCategoryId":"96","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1057521924006331","RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
This paper examines the impact of corporate alcohol culture on employee treatment, and find that a rich corporate alcohol culture atmosphere is negative significantly associated with employee treatment. Mechanistically, the corporate alcohol culture increases the aggressiveness motivation of management, in turn increasing risk taking and management overconfidence. Furthermore, the corporate alcohol culture extends managing external social network rather than developing interpersonal relationships, which causes management to less focus on protecting employees' rights and interests. Notably, the inhibitory impact of corporate alcohol culture on employee treatment is particularly pronounced in non-state-owned enterprises (non-SOEs), male-dominated industries, and firms with high entertainment expenditure rates. These insights underscore the nuanced dynamics of alcohol culture within corporate settings and its implications for employee welfare and organizational behavior.
期刊介绍:
The International Review of Financial Analysis (IRFA) is an impartial refereed journal designed to serve as a platform for high-quality financial research. It welcomes a diverse range of financial research topics and maintains an unbiased selection process. While not limited to U.S.-centric subjects, IRFA, as its title suggests, is open to valuable research contributions from around the world.