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Article
Publication date: 1 March 1993

Dipankar Ghosh

Prior research suggests that there is enough residual uncertainty in conflict situations so that a person's attitude towards risk may influence his or her conflict…

Abstract

Prior research suggests that there is enough residual uncertainty in conflict situations so that a person's attitude towards risk may influence his or her conflict behavior. This paper explores the level of dyadic conflict arising from negotiation between partners having different combinations of risk propensities. Dyadic conflict was measured as the sum of each dyadic partner's conflict score using the Rahim Organizational Conflict Inventory‐I. Risk propensities of negotiators were induced The results from the experiment provide clear evidence in support of the research hypothesis that in a dyad, the greater the disparity between the negotiating partners in their risk‐taking propensities, the greater will be the levels of dyadic conflict. The result suggests that conflict models of negotiating under uncertainty need to include risk propensities of the players to expand their descriptive power.

Details

International Journal of Conflict Management, vol. 4 no. 3
Type: Research Article
ISSN: 1044-4068

Book part
Publication date: 28 September 2020

Dipankar Ghosh, Xuerong (Sharon) Huang and Li Sun

Purpose – This study examines how managerial ability relates to employee productivity using a broad and generalized sample of US firms.Methodology – This study employs a…

Abstract

Purpose – This study examines how managerial ability relates to employee productivity using a broad and generalized sample of US firms.

Methodology – This study employs a generalized sample of firm-years from all industries between 1980 and 2013.

Findings – By contending that managers differ in their ability to synchronize management processes and human capital in ways that enhance employee productivity, the authors provide evidence showing that more-able managers are associated with higher employee productivity. In addition, the authors find that high-ability managers moderate the negative relation between uncertain environments (high-technology firms) and employee productivity. Furthermore, the authors decompose employee productivity into employee efficiency components and employee cost components. The authors find a significant positive association between managerial ability and the employee efficiency component, but do not see a significant association between managerial ability and the employee cost component.

Value – The results contribute to the understanding of employee productivity by showing the relation between managerial ability and employee productivity.

Content available
Book part
Publication date: 28 October 2021

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-80043-627-5

Content available
Book part
Publication date: 28 September 2020

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-83982-913-0

Book part
Publication date: 25 August 2022

Dipankar Ghosh and Lori Olsen

Financial analysts' forecasts serve as a proxy for market earnings expectations, and research provides mixed evidence of the relation between financial analysts' expertise…

Abstract

Financial analysts' forecasts serve as a proxy for market earnings expectations, and research provides mixed evidence of the relation between financial analysts' expertise and forecast accuracy. The judgment and decision-making (J/DM) literature suggests that those with more expertise will not perform better when tasks exhibit either extremely high or extremely low complexity. Expertise is expected to contribute to superior performance for tasks between these two extremes. Using archival data, this research examines the effect of analysts' expertise on forecasting performance by taking into consideration the forecasting task's complexity. Results indicate that expertise is not an explanatory factor for forecast accuracy when the forecasting task's complexity is extremely high or low. However, when task complexity falls between these two extremes, expertise is a significant explanatory variable of forecast accuracy. Both results are consistent with our expectations.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80382-802-2

Keywords

Book part
Publication date: 28 October 2021

Dipankar Ghosh, Anne Wu and Ling-Chu Lee

Research on weighting of measures often examines only one incentive at a time (usually bonus) and provide mixed findings regarding the relevance of non-financial…

Abstract

Research on weighting of measures often examines only one incentive at a time (usually bonus) and provide mixed findings regarding the relevance of non-financial performance (NFM) measures to evaluate and reward long-term time horizon employees. Using proprietary data from an auto dealership organization, we show that financial measures (FM) are weighted more for bonus than they are weighted for merit raise and promotion but NFM are weighted more than FM for merit raise and promotion. Thus, the temporal orientations of the measures and incentives seem to be aligned: the short-term (long-term) nature of FM (NFM) parallel’s the time horizon of the incentives. Next, our exploratory research questions find that for bonuses, both FM and NFM exert similar levels of significant and positive influence on junior and senior managers. But for promotions, the influence of FM is insignificant for both groups. In contrast, the influence of NFM on promotions is not only significant for both groups but is significantly greater for junior managers than it is for senior managers. That is, the evaluations of NFM for senior managers are less influential on their promotion than they are for junior managers suggesting that promotions for senior managers are often based on factors other than their formal performances.

Book part
Publication date: 31 July 2012

Dipankar Ghosh and G. Lee Willinger

This study examines the relations among management control systems (MCS), environmental uncertainty (EU), and organizational slack (OS). Given a firm's EU, managing OS…

Abstract

This study examines the relations among management control systems (MCS), environmental uncertainty (EU), and organizational slack (OS). Given a firm's EU, managing OS requires the support of an appropriately designed MCS. Thus, for different levels of OS and EU, we examine two forms of MCS: budgetary control and performance measurement system encompassing both financial and nonfinancial measures. EU and OS were determined using archival data, and MCS data was obtained via a survey questionnaire to chief executive officers (CEOs). As hypothesized, the results show that, given firms’ EU, the two forms of control play distinct but different roles in managing OS.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78190-105-2

Keywords

Article
Publication date: 24 April 2007

Dipankar Ghosh and Anne Wu

The purpose of this paper is to first examine whether intellectual capital (IC) information is considered in firm valuation. Next, to examine two issues: financial…

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Abstract

Purpose

The purpose of this paper is to first examine whether intellectual capital (IC) information is considered in firm valuation. Next, to examine two issues: financial analysts' investment recommendations when faced with different combinations of performance levels (i.e. above or below industry average) of financial and IC measures, and the role of financial and IC measures with different performance levels and holding periods (i.e. short‐term vs long‐term) for the investment on analysts' recommendations.

Design/methodology/approach

The first part of the paper used secondary (both archival and survey) data. The second part was an experiment.

Findings

The findings in the first part show that, after controlling for the effect of financial performances on firm value, measures of IC are still significant explanatory variables (of firm value). The second part shows that the financial and IC measures affect financial analysts' investment recommendations differently depending on the measures' levels of performance and the time horizon for holding the investments.

Research limitations/implications

The limitations of the paper are as follows: the use of secondary data from a single country limits its generalizability; and the results of the experiment are parameterized by the research design such as the amount of information provided to the financial analysts. Extending the analyses to other settings and using time‐series data represent future research opportunities.

Originality/value

The research makes three contributions to the IC literature. First, it extends the studies on the relevance of IC in capital market research by broadening its scope to include measures of IC other than R&D intensity. Next, it provides evidence of the informativeness of IC measures in market valuation of firms and analysts' recommendations, thus lending credence to the arguments of reports and researchers for more external communication of IC information. Finally, this study is one of the first to examine a broader scope of IC in the capital market context and the use of IC by sophisticated market participants. With policy‐makers and standard‐setting bodies considering proposals to enhance information on IC in financial reports, it is important to broaden the scope of IC metrics and understand their role in enhancing firm value to develop a framework for reporting IC.

Details

Journal of Intellectual Capital, vol. 8 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

Content available
Book part
Publication date: 31 July 2012

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78190-105-2

Book part
Publication date: 3 September 2002

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-76230-953-5

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