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Article
Publication date: 26 June 2023

Corrado Andini and José Eusébio Santos

The aim is to study the impact of schooling on between-groups wage inequality beyond the lens of the standard approach in the literature.

Abstract

Purpose

The aim is to study the impact of schooling on between-groups wage inequality beyond the lens of the standard approach in the literature.

Design/methodology/approach

Simple econometric theory is used to make the main point of the paper. Supporting empirical evidence is also presented.

Findings

Disregarding the persistence of current earnings implies a bias in the estimation of the wage return to schooling both at labour-market entry and in the rest of the working life.

Research limitations/implications

The use of current earnings as a dependent variable in wage-schooling models may be problematic and requires specific handling.

Social implications

The impact of schooling on the between-groups dimension of wage inequality may be different than previously thought.

Originality/value

The paper is the first to show that, when current earnings are used as a dependent variable, the identification of a wage-schooling model with the standard (time-invariant external instrument-variable) approach may lead to misleading conclusions.

Details

Journal of Economic Studies, vol. 51 no. 2
Type: Research Article
ISSN: 0144-3585

Keywords

Article
Publication date: 15 March 2024

Francesco Salomone Marino and Maria Berrittella

The main aim of this study is to investigate the role of fathers and mothers in the intergenerational educational persistence for sons and daughters under two dimensions that…

Abstract

Purpose

The main aim of this study is to investigate the role of fathers and mothers in the intergenerational educational persistence for sons and daughters under two dimensions that characterize the clusters of countries: redistributive policy and governance.

Design/methodology/approach

Data from the Global Database of Intergenerational Mobility (GDIM), hierarchical cluster analysis on principal components and panel regression are used in this study to estimate intergenerational educational correlation and to investigate its determinants related to the parents’ and descendants’ education variables in 93 countries grouped in four clusters. The empirical analysis is differentiated by gender combinations of parents and descendants.

Findings

In the clusters of countries characterized by high inequalities and poor governance, our findings show that the role of the fathers is stronger than that of the mothers in educational transmission; fathers and mothers are more influential for the daughters rather than for the sons; parental educational privilege is the main driver of intergenerational educational persistence; there is an inverse U-curve in the association between educational inequality of the parents and educational correlation for the sons. Differently, in the countries characterized by high income, low redistributive conflict and better governance, the role of the mothers is stronger and education mobility for the daughters is higher than that for the sons.

Social implications

The authors’ results remark on the importance of social welfare policies aimed to expand a meritocratic public education system including schooling transfers for lower social class students and narrowing the gender gap in educational mobility between daughters and sons. Social welfare policies should also be oriented to spread high quality child care systems that help to foster greater women equality in the labor market, because the strength of educational persistence depends on the position of the mother in the economic hierarchy.

Originality/value

The distinctiveness of the paper can be found in the fact that this study investigates the parental role differentiating by gender and coupling hierarchical cluster analysis on principal components with panel regression models. This allows us to have a sample of 93 countries aggregated in four groups defined in two dimensions: redistributive policy and governance. Amongst the determinants of educational transmission, we consider not only education’s years of the parents but also other determinants, such as educational inequality and privilege of the parents. We also identify the effects of investment in human capital and educational inequalities for the descendants on education mobility.

Open Access
Article
Publication date: 8 January 2024

Hind Muhtaseb, Veronica Paz, Geoffrey Tickell and Mukesh Chaudhry

This study explores the relationship between leverage and earnings management in the context of Palestinian-listed companies, while also investigating whether audit industry…

Abstract

Purpose

This study explores the relationship between leverage and earnings management in the context of Palestinian-listed companies, while also investigating whether audit industry specialization influences this relationship.

Design/methodology/approach

The data used in this study are extracted from public financial reports of 39 firms listed on Palestine Stock Exchange (PEX), spread across the service, insurance, industry and investment sectors, for the time period 2011–2022. A model is developed to test 4 hypotheses about the relationships between long-term and short-term debts, and earnings management, and then to examine the influence of audit industry specialization on these relationships.

Findings

The results depict a significant, negative relationship between long-term debt and earnings management. Whereas the association between short-term debt and earnings management is insignificant. Audit industry specialization is proven to have no influence on the relationships between the independent and the dependent variables. Results are robust for firms that changed their accounting policies and using different audit industry specialization proxies.

Originality/value

The association between leverage and earnings management is a significant research topic, given that previous research identifies credit ratings and debt covenant violations as key factors which motivate earnings management. This paper fills a substantial research gap by examining the relationship between the two variables in the context of Palestinian-listed firms, while emphasizing the distinction between long-term and short-term debts. It also highlights key relationships that have been neglected in this particular context, which adds to the body of literature. Furthermore, the research's findings provide a solid information base that is of great interest to accounting and auditing experts and that may be seriously evaluated to support and advance the PEX sector.

Details

Asian Journal of Accounting Research, vol. 9 no. 1
Type: Research Article
ISSN: 2459-9700

Keywords

Article
Publication date: 23 November 2023

Bin Li, Zhao Qizi, Yasir Shahab, Xun Wu and Collins G. Ntim

This study aims to investigate the impact of the development of high-speed rail (HSR) network on earnings management, especially on the trade-off between the usage of…

Abstract

Purpose

This study aims to investigate the impact of the development of high-speed rail (HSR) network on earnings management, especially on the trade-off between the usage of accruals-based earnings management (AM) and real earnings management (RM) techniques, and consequently, examines the extent to which the HSR network–earnings management nexus is moderated by governance and religion factors.

Design/methodology/approach

Using a sample of Chinese A-listed firms over an 11-year period, this study uses regression techniques as the baseline methodology while controlling for industry and year-fixed effects. The authors also use endogeneity tests (including instrumental variable method, Generalized Methods of Moments estimation and difference-in-difference) and different robustness checks.

Findings

The key findings are threefold. First, the HSR network development reduces AM. This suggests that the presence of HSR network is effective in reducing information asymmetry. Second, the use of RM technique increases with the HSR network development. This indicates that managers do not seem to engage in less earnings management with the HSR network development but instead appear to switch from the easy-to-detect AM to the more costly RM approach. Finally, the HSR network and earnings management nexus is moderated by governance and religion factors.

Originality/value

This study provides new evidence on the trade-off between AM and RM by managers and pioneers in examining the impacts of governance and religion factors on the relationship between the HSR network and the trade-off of earnings management techniques.

Abstract

Details

Redefining Educational Leadership in Central Asia
Type: Book
ISBN: 978-1-83797-391-0

Article
Publication date: 6 March 2024

Bianca Sousa, João J.M. Ferreira, Shital Jayantilal and Marina Dabic

The purpose of this paper is to provide a comprehensive framework that identifies thematic clusters and their interconnections within Global Talent Management (GTM), global…

98

Abstract

Purpose

The purpose of this paper is to provide a comprehensive framework that identifies thematic clusters and their interconnections within Global Talent Management (GTM), global careers and talent management (TM).

Design/methodology/approach

In this paper, this study conducted a co-citation analysis using bibliographic data to unveil the intellectual connections and relationships among thematic articles related to GTM sourced from the Web of Science.

Findings

This review highlights three key research themes: experiences working abroad, TM approaches and the complex nature of GTM as a living system.

Research limitations/implications

The main limitation of this research is the sample itself. Content analysis based on the co-citation method resulted in some more recent releases being omitted.

Practical implications

The practical implications of the paper include providing a structured framework for understanding the complexities of GTM.

Social implications

Research into the academic literature in this area is divided into various clusters, empirically demonstrating how GTM and global mobility are intertwined, revealing the need for us to more thoroughly comprehend the social ramifications of GTM practices and activities and the need to further analyse the influencing social aspects in a GTM strategy, like diversity, increased mobility and virtual reality.

Originality/value

The analysis revealed the emergence of three distinct thematic groups: (1) global work experiences, (2) TM approaches and (3) GTM.

Details

Journal of Global Mobility: The Home of Expatriate Management Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-8799

Keywords

Article
Publication date: 6 March 2024

Seema Das, Sumi Jha and Sumita Datta

This study aims to explore the career transition process of women professionals when they return to the workplace after a break and re-integrate with their career aspirations.

Abstract

Purpose

This study aims to explore the career transition process of women professionals when they return to the workplace after a break and re-integrate with their career aspirations.

Design/methodology/approach

This research used a qualitative approach with semi-structured interviews for data collection. All 20 women participants have returned to their careers after a break.

Findings

The data analysis reveals women’s career transition and re-integration process into the workplace after a career break. Supervisory support, work–life balance practices, role models, coworker support and career success emerged as factors enabling successful transition. The employing organisations’ diversity, equity and inclusion (DEI) hiring strategy emerged as an important mechanism for re-entry.

Originality/value

Although previous research has studied women professionals returning after a break, the “transition process” that enables re-entry is missing.

Details

Gender in Management: An International Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2413

Keywords

Article
Publication date: 26 September 2023

Hanvedes Daovisan, Sayamol Charoenratana and Motoki Akitsu

Transnational migration is a key challenge in migrant-sending and host-receiving countries. However, relatively little is known about how migrants use network capital to foster…

Abstract

Purpose

Transnational migration is a key challenge in migrant-sending and host-receiving countries. However, relatively little is known about how migrants use network capital to foster small and medium-sized enterprises (SMEs) in the ASEAN Economic Community (AEC). Therefore, the purpose of this study is to explore how network capital fosters Laotian migrant workers in Thai family SMEs.

Design/methodology/approach

This research was conducted using qualitative network analysis (QNA). Referral snowball sampling was used to draw 20 participants from December 2021 to March 2022. Data analysis was performed using Gephi, a software package developed for QNA (coding, network features, measure nodes and network metrics).

Findings

The main findings are the following four emerging themes: chain networks, social networks, human networks and financial networks are associated with network capital for fostering Laotian migrant workers in Thai family SMEs.

Originality/value

To the best of the authors’ knowledge, this study is the first QNA to explore how Laotian migrant workers use network capital in Thai family SMEs.

Details

Journal of Asia Business Studies, vol. 18 no. 1
Type: Research Article
ISSN: 1558-7894

Keywords

Article
Publication date: 2 January 2024

Kenta Ikeuchi, Kyoji Fukao and Cristiano Perugini

The authors' work aims to identify the employer-specific drivers of the college (or university) wage gap, which has been identified as one of the major determinants of the…

Abstract

Purpose

The authors' work aims to identify the employer-specific drivers of the college (or university) wage gap, which has been identified as one of the major determinants of the dynamics of overall wage and income inequality in the past decades. The authors focus on three employer-level features that can be associated with asymmetries in the employment relation orientation adopted for college and non-college-educated employees: (1) size, (2) the share of standard employment and (3) the pervasiveness of incentive pay schemes.

Design/methodology/approach

The authors' establishment-level analysis (data from the Basic Survey on Wage Structure (BSWS), 2005–2018) focusses on Japan, an economy characterised by many unique economic and institutional features relevant to the aims of the authors' analysis. The authors use an adjusted measure of firm-specific college wage premium, which is not biased by confounding individual and establishment-level factors and reflects unobservable characteristics of employees that determine the payment of a premium. The authors' empirical methods account for the complexity of the relationships they investigate, and the authors test their baseline outcomes with econometric approaches (propensity score methods) able to address crucial identification issues related to endogeneity and reverse causality.

Findings

The authors' findings indicate that larger establishment size, a larger share of regular workers and more pervasive implementation of IPSs for college workers tend to increase the college wage gap once all observable workers, job and establishment characteristics are controlled for. This evidence corroborates the authors' hypotheses that a larger establishment size, a higher share of regular workers and a more developed set-up of performance pay schemes for college workers are associated with a better capacity of employers to attract and keep highly educated employees with unobservable characteristics that justify a wage premium above average market levels. The authors provide empirical evidence on how three relevant establishment-level characteristics shape the heterogeneity of the (adjusted) college wage observed across organisations.

Originality/value

The authors' contribution to the existing knowledge is threefold. First, the authors combine the economics and management/organisation literature to develop new insights that underpin the authors' testable empirical hypotheses. This enables the authors to shed light on employer-level drivers of wage differentials (size, workforce composition, implementation of performance-pay schemes) related to many structural, institutional and strategic dimensions. The second contribution lies in the authors' measure of the “adjusted” college wage gap, which is calculated on the component of individual wages that differs between observationally identical workers in the same establishment. As such, the metric captures unobservable workers' characteristics that can generate a wage premium/penalty. Third, the authors provide empirical evidence on how three relevant establishment-level characteristics shape the heterogeneity of the (adjusted) college wage observed across organisations.

Details

International Journal of Manpower, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 20 March 2024

Vladimir Hlasny, Reham Rizk and Nada Rostom

COVID-19 has had various effects on women’s labour supply worldwide. This study investigates how women’s labour market outcomes in the MENA region have been affected by the…

Abstract

Purpose

COVID-19 has had various effects on women’s labour supply worldwide. This study investigates how women’s labour market outcomes in the MENA region have been affected by the stringency of governments’ COVID-19 responses and school closures. We examine whether women, particularly those with children at young age, reduced their labour supply to take care of their families during the pandemic.

Design/methodology/approach

To investigate whether having a family results in an extra penalty to women’s labour market outcomes, we compare single women to married women and mothers. Using the ERF COVID-19 MENA Monitor Household Surveys, we analyse the key conditions underlying women’s labour market outcomes: (1) wage earnings and labour market status including remaining formally employed, informally, unpaid or self-employed, unemployed or out of the labour force and (2) becoming permanently terminated, being suspended, seeing a reduction in the hours worked or wages, or seeing a delay in one’s wage payments because of COVID-19. Ordered probit and multinomial logit are employed in the case of categorical outcomes, and linear models for wage earnings.

Findings

Women, regardless of whether they have children or not, appear to join the labour market out of necessity to help their families in the times of crisis. Child-caring women who are economically inactive are also more likely to enter the labour market. There is little difference between the negative experiences of women with children and child-free women in regard to their monthly pay reduction or delay, or contract termination, but women with children were more likely to experience reduction in hours worked throughout the pandemic.

Research limitations/implications

These findings may not have causal interpretation facilitating accurate inference. This is because of potential omitted variables such as endogenous motivation of women in different circumstances, latent changes in the division of domestic work between care-giving and other household members, or selective sample attrition.

Originality/value

Our analysis explores the multiple channels in which the pandemic has affected the labour outcomes of MENA-region women. Our findings highlight the challenges that hamper the labour market participation of women, and suggest that public policy should strive to balance the share of unpaid care work between men and women and increase men’s involvement, through measures that support child-bearing age women’s engagement in the private sector during crises, invest in childcare services and support decent job creation for all.

Details

International Journal of Manpower, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7720

Keywords

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