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In this study, we examine the relation between employee treatment and annual report readability, which is measured as a reading difficulty score.

We use regression analysis to explore the impact of employee treatment on annual report reading difficulty.

We find a significant negative relation between employee treatment and reading difficulty, which suggests that annual reports of firms with better employee treatment are easier to read and understand (i.e. more readable).

Our study contributes to a more thorough knowledge of annual report readability and our findings may be of relevance to accounting standard setters and investors.

This study aims to investigate the linkage of employee treatment and trade credit for a sample of 45 countries from 2003 to 2018. It explores the trade credit from a receivable perspective.

The estimations are performed using panel regression with fixed effects for both country and year. A batter of robustness tests is also performed to validate the findings.

The results reveal a positive and highly significant relation between employee treatment and trade credit. The authors observe that firms from labor-intensive and highly competitive industries are likelier to extend trade credit to their customers. The authors also find that firms from developed countries are more likely to extend trade credit to their customers.

First, to boost trade credit, the firms need to materialize fair employee treatment. Second, firms from labor-intensive firms and highly competitive industries need to care more about employee treatment which promotes trade credit.

The findings offer novel evidence of the relationship between employee treatment and trade receivables.

This study aims to examine the impact of employee treatment on stock price crash risk in emerging markets. The study further sheds light on the economic channels and boundary conditions between employee treatment and crash risk.

This study employs a large-scale archival dataset of Chinese A-share listed firms covering 2010 to 2021. To establish causality, the study leverages multi-way fixed effects, Oster’s test, change regression and instrumental variable methods to alleviate endogeneity concerns.

The results reveal that employee-friendly treatment leads to a lower crash risk. Moreover, improving internal control quality and enhancing firm reputation appear to be the two plausible economic channels through which employee treatment mitigates crash risk. Cross-sectionally, the documented impact is more evident for human-capital-intensive firms, firms with weaker external monitoring and those operating in fiercely competitive industries.

This study is among the first to show that employee treatment has a favorable consequence for shareholder benefit through reducing crash risk. The study thus adds to the ongoing debate regarding the relationship between employee treatment and shareholder wealth. The study also extends the nascent literature on the role of rank-and-file employees in shaping corporate information landscapes.

The authors investigate the relation between employee treatment and the likelihood of discontinuing business operations.

The authors use regression analysis to investigate the relation between employee treatment and the likelihood of discontinuing business operations.

The authors find a significant negative relation between employee treatment and the likelihood of discontinuing business operations, suggesting that firms with better employee treatment are less likely to discontinue operations.

This study contributes to two distinctive steams of research: discontinued operations in accounting literature and employee welfare in human resources management literature.

The main goal of employee retention is to prevent competent employees from leaving the company. When analysing the main reasons why employees leave and determining their turnover probability, the question arises: Which retention strategies have an actual effect on turnover and for which profile of employees do these strategies work?

To determine the effectiveness of different retention strategies, an overview is given of retention strategies that can be found in the literature. Next, the paper presents a procedure to build an uplift model for testing the effectiveness of the different strategies on HR data. The uplift model is based on random forest estimation and applies personal treatment learning estimation.

Through a data-driven approach, the actual effect of retention strategies on employee turnover is investigated. The retention strategies compensation and recognition are found to have a positive average treatment effect on the entire population, while training and flexibility do not. However, with personalised treatment learning, the treatment effect on the individual level can be estimated. This results in an ability to profile employees with the highest estimated treatment effect.

The results yield useful information for human resources practitioners. The personalised treatment analysis results in detailed retention information for these practitioners, which allows them to target the right employees with the right strategies.

Even though the uplift modelling approach is becoming increasingly popular within marketing, this approach has not been taken within human resources analytics. This research opens the door for further research and for practical implementation.

As employers are purportedly becoming more receptive to tattoos, the question arises whether tattooed employees are nonetheless subject to unfavorable treatment. In this light, the purpose of this paper is to examine the impact of different tattoo characteristics on four outcomes: annual earnings, fair interpersonal treatment from supervisors, perceived discrimination and perceived overqualification. The specific tattoo characteristics were tattoo number, visibility and content.

Survey data from a sample of 162 tattooed hospitality employees were obtained from a Qualtrics research panel and analyzed using regression.

The results demonstrated that employees with a greater degree of dark tattoo content (content of a more threatening and intimidating nature) received less favorable treatment, as demonstrated by significant relationships with fair interpersonal treatment, perceived discrimination and perceived overqualification. Tattoo number was related to increased perceived discrimination and perceived overqualification. At the same time, tattoo number was related to increased annual earnings, signaling a benefit.

Measures of tattoo characteristics and workplace outcomes were collected in a single survey. An analysis of data collected at different points would potentially provide a more definitive test of cause and effect.

On one front, organizations should establish grooming policies that specify what is acceptable with respect to tattoos. To help minimize personality-related tattoo stereotypes from influencing hiring decisions, organizations could use personality assessments to make the hiring process more objective. Moreover, diversity training could address tattoo-related stereotypes, bias and prejudice.

Even though prior studies have demonstrated that tattooed people are viewed as less suitable for employment, research focused on the relationship between tattoos and actual discrimination has been limited. The results from this study highlight that employees with tattoos may still be subject to maltreatment, despite the mainstreaming of tattoos.

This purpose of this paper is to examine whether and how different diversity approaches of public, semi-public and private sector organizations affect negative treatment experienced in the workplace. Broadly speaking, organizations might either approach diversity as a problem of inequality or as a resource and an added value for the organization. As such, a pro-equality and a pro-diversity approach can be distinguished which are both examined in this paper.

In a quantitative study, structural equation modeling was used on survey data of a representative sample of Dutch employees.

Results show that while both approaches are negatively associated with negative treatment, the pro-diversity is most strongly so. Sector differences were less pronounced than expected, although employees across different sectors of employment benefit from both the approaches to a different extent.

Further research examining the effect of diversity approaches to negative treatment across sectors is required. Suggestions for further research are discussed.

Looking at sector differences, the findings showed that employees across public, semi-public and private sector organizations benefitted from the diversity approaches to a different extent. Organizations across different sectors are therefore suggested to adopt different diversity approaches to combat negative treatment in the workplace.

Most studies either focus on a pro-equality or pro-diversity approach. The present study combines both and, moreover, pays attention to the way both approaches affect negative treatment experienced in the semi-public sector. Examining variation within the public sector is unique in the context of diversity research.

The purpose of this paper is to present and partially test the triangle model of fairness (TMF) by examining employee reactions to customer fairness.

A total of 217 undergraduate hospitality students at a US university participated in the study. Participants seated in a classroom were asked to take part in the study. Customer interpersonal justice was manipulated (high justice versus low justice) in a completely randomized between‐subjects design. The manipulation consisted of written scenarios that depicted interactions between a customer and an employee. Participants read the scenarios. Then, they were instructed to imagine they were the employee in the scenario and were asked to answer questions that assessed their reactions to the interaction with the customer.

Consistent with the predictions, the results of the study revealed that when employees experience interpersonally fair treatment from customers, they are more likely to engage in helping behaviors toward their organization and future customers.

The paper examines employee responses to fairness from customers, in terms of helping (or harming) the organization and future customers. As rationale for the study, the authors drew on the TMF. The study makes a contribution to research on services and organizational justice by being the first to empirically examine the TMF. Overall, this paper demonstrates that organizations need to be cognizant of the effects of customers' treatment on service employees, as customers' treatment can have serious effects on employees' subsequent behaviors.

Studies report that frontline employees frequently discriminate against overweight customers, a group of vulnerable consumers that is growing worldwide. However, because most discrimination by frontline employees is covert, the authors ask whether overweight customers perceive discrimination and what influences this perception. Drawing on field theory, this paper aims to investigate how two environment factors (frontline employee overweight and frontline employees’ neutral treatment of other customers) and two person factors (customer pre-encounter affect and self-esteem) influence customer-perceived weight discrimination.

In a pilot study and three experimental studies, the authors examine the impact of covert discrimination of overweight customers by frontline employees on customers’ perception of discrimination and the influencing effects of environment and person factors. Hypotheses are tested using regression analysis.

The authors find that overweight customers perceive covert weight discrimination by frontline employees. Frontline employee overweight mitigates the effect of covert discrimination, and (state and trait) self-esteem amplifies this effect. Frontline employees’ neutral treatment of other customers is insignificant. Customer (state and trait) negative affect directly increases customer-perceived discrimination independent of covert discrimination.

While extant research focuses on marketplace discrimination triggers and consequences, the perspective of the discriminated customer and what influences his or her perception of covert discrimination has attracted much less attention. Moreover, research rarely addresses overweight as a discrimination trigger. As environment and person influences frequently shape service encounters, the authors contribute novel and relevant insights to the literature. This is of high value, especially in light of the harmful consequences marketplace discrimination entails for customers and service firms.

The purpose of this paper is to explore the attitudes of disabled employees toward availability of work facilities, treatment of other employees, and the working conditions in the Jordanian public sector.

A purposive sample of disabled public sector employees (198) was selected to participate in the study by filling the designated questionnaire.

Disabled employees reported a relatively moderate level of satisfaction about the availability of facilities. Also, participants are satisfied with the treatment of their supervisors and colleagues and of the working conditions. Disabled female participants and those who hold graduate degrees reported high-satisfaction level about the treatment they receive from their colleagues at work. The findings also showed that 55 percent of the participants were hired based on humanitarian bases as a result of their disability cases compared with 45 percent who were hired based on their qualifications and merits.

This research significantly contributes to the scarce knowledge that currently exists in the position of disabled employees in the Arab world. Policy makers and human resource managers should develop a clear strategy to provide the facilities for disabled people to accommodate at work. In addition, they should provide professional guidance and rehabilitation training programs aiming to enhance disabled employees’ participation and involvement in the labor market.

The study is one of the first to investigate the status of disabled public sector employees in Jordan and in the Arab world.