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Article
Publication date: 14 September 2010

Benjamin Artz

The paper seeks to empirically identify the theoretically ambiguous relationship between employer fringe benefit provision and worker job satisfaction.

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Abstract

Purpose

The paper seeks to empirically identify the theoretically ambiguous relationship between employer fringe benefit provision and worker job satisfaction.

Design/methodology/approach

Using the five most recent waves of the National Longitudinal Survey of Youth, both pooled cross‐section and fixed effects estimates explain the relationship between fringe benefits and job satisfaction. The potential endogenous relationship is also tested using a recursive bivariate probit procedure.

Findings

Fringe benefits are significant and positive determinants of job satisfaction. The potential endogeneity between fringe benefits and job satisfaction is not shown in this dataset while controlling for fixed effects does not remove the significant impact of fringe benefits.

Research limitations/implications

A limitation is the inability to control for total compensation within the estimations and control for wage changes as a result of fringe benefit provision.

Practical implications

Higher levels of worker job satisfaction, potentially resulting from fringe benefit provisions, have been linked to important productivity measures such as lower quit rates and absenteeism.

Originality/value

The paper is the first to study the relationship between fringe benefits and job satisfaction in detail while additionally testing for the endogeneity of the relationship and controlling for fixed effects.

Details

International Journal of Manpower, vol. 31 no. 6
Type: Research Article
ISSN: 0143-7720

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Book part
Publication date: 20 June 2003

Mark C Berger, Dan A Black, Amitabh Chandra and Frank A Scott

In the spirit of Polachek (1975) and the later work of Becker (1985) on the role of specialization within the family, we examine the relationship between fringe benefits

Abstract

In the spirit of Polachek (1975) and the later work of Becker (1985) on the role of specialization within the family, we examine the relationship between fringe benefits and the division of labor within a married household. The provision of fringe benefits is complicated by their non-additive nature within the household, as well as IRS regulations that stipulate that they be offered in a non-discriminatory manner in order to maintain their tax-exempt status. We model family decisions within a framework in which one spouse specializes in childcare and as a result experiences a reduction in market productive capacity. Our model predicts that the forces toward specialization become stronger as the number of children increase, so that the spouse specializing in childcare will have some combination of lower wages, hours worked, and fringe benefits. We demonstrate that to the extent that labor markets are incomplete, the family is less likely to obtain health insurance from the employer of the spouse that specializes in childcare. Using data from the April 1993 CPS we find evidence consistent with our model.

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Worker Well-Being and Public Policy
Type: Book
ISBN: 978-1-84950-213-9

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Article
Publication date: 1 February 1990

Malcolm Getz

Nineteen eighty‐nine is the year of fringe benefits. The Tax Reform Act of 1986 introduced a series of rules that have forced employers to adopt fringe benefit regimes…

Abstract

Nineteen eighty‐nine is the year of fringe benefits. The Tax Reform Act of 1986 introduced a series of rules that have forced employers to adopt fringe benefit regimes that do not discriminate in favor of highly compensated employees if the benefits are to remain exempt from federal income tax. Recent regulations require compliance by the end of calendar year 1989. The test for non‐discrimination applies to health, retirement, dependent care, and educational benefits, among others.

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The Bottom Line, vol. 3 no. 2
Type: Research Article
ISSN: 0888-045X

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Article
Publication date: 1 May 1989

Richard Hume‐Rothery

Fringe benefits have long been a popular and often essential way of helping to compensate international staff. Those which qualify (however structured) for favourable tax…

Abstract

Fringe benefits have long been a popular and often essential way of helping to compensate international staff. Those which qualify (however structured) for favourable tax treatment are increasingly popular. This influences the international competitiveness of companies.

Details

International Journal of Manpower, vol. 10 no. 5
Type: Research Article
ISSN: 0143-7720

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Article
Publication date: 12 December 2016

Naser Valaei and Sajad Rezaei

The aim of this study is to examine the structural relationship between Spector’s nine job satisfaction facets (supervision, nature of the work, communication, contingent…

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6328

Abstract

Purpose

The aim of this study is to examine the structural relationship between Spector’s nine job satisfaction facets (supervision, nature of the work, communication, contingent rewards, co-worker, fringe benefits, payment, promotion and operating procedures), organizational commitment facets (normative commitment, affective commitment and continuance commitment) and the influence of employees’ years of experience on satisfaction and commitment relationships. Owing to the nature of the industry, employee satisfaction, retention and commitment in Information and Communications Technology-Small and Medium-sized Enterprise (ICT-SME) is a matter of great concern.

Design/methodology/approach

A total of 256 valid questionnaires were collected among employees of Information and Communications Technology-Small and Medium-sized Enterprises (ICT-SMEs) to evaluate the measurement and structural model using partial least squares path modelling approach.

Findings

The findings indicate that payment, promotion, fringe benefits, co-worker, communication, operating procedures and nature of the work are positively associated with affective commitment. Furthermore, payment, promotion, fringe benefits, supervision, contingent rewards, operating procedures and nature of the work have a positive relationship with normative commitment. Considering employees’ years of experience as a categorical moderating variable, the results of partial least squares multi-group analysis show how the discrepancies between employees’ years of experience influence their level of commitment.

Originality/value

This study reveals that employees’ affective and normative commitments are positively associated and their continuance commitment is contingent upon their affective commitment, and not normative commitment. There are only three factors, i.e. promotion, fringe benefits and operating procedures, that are conductive to employees’ continuance commitment. Contributions, implications and limitations of the study are discussed.

Details

Management Research Review, vol. 39 no. 12
Type: Research Article
ISSN: 2040-8269

Keywords

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Article
Publication date: 1 May 1988

Russell D. Lansbury and Annabelle Quince

Various aspects of managerial and professional employees in Australia are examined in an attempt to establish if the Australian experience is similar to that reported in…

Abstract

Various aspects of managerial and professional employees in Australia are examined in an attempt to establish if the Australian experience is similar to that reported in other countries where “management” appears to have emerged as a third force between the employers and organised labour. It is argued that the new style manager is a younger, more highly educated “professional” but that the managerial function is also changing. A survey, conducted in Australia during 1985 of senior executives and 14 large scale organisations from both the public and private sector, provides the basis for this report of the changing characteristics of managerial and professional employees in Australia. Areas explored include the proportion of managers and professionals as a percentage of the labour force; particular characteristics which are emerging; education levels and qualifications; the process governing the movement of managers within the labour market; the effect of recent legislation on remuneration systems; and the degree of union membership among managers.

Details

Employee Relations, vol. 10 no. 5
Type: Research Article
ISSN: 0142-5455

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Article
Publication date: 1 September 1983

Lyndon Jones

It is astonishing that so many people do not know the gross amount of their income, let alone the amount spent on them by their employers for fringe benefits. Some fringe

Abstract

It is astonishing that so many people do not know the gross amount of their income, let alone the amount spent on them by their employers for fringe benefits. Some fringe benefits are statutory — eg, employers have to pay National Insurance and allow so many weeks paid holiday each year; others are non‐statutory. These latter can cover a remarkable mix: eg, vacations, non‐contributory pensions, private health schemes, use of a car, tuition for study, “business” trips to exotic places, free or subsidised housing, marriage dowries, seats at the opera, use of a hunting lodge.

Details

Education + Training, vol. 25 no. 9
Type: Research Article
ISSN: 0040-0912

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Article
Publication date: 22 November 2019

Christian Kuiate and Thomas R. Noland

This paper aims to investigate whether firms strategically use retirement plans to retain employees with core competencies and whether offering these retirement plans…

Abstract

Purpose

This paper aims to investigate whether firms strategically use retirement plans to retain employees with core competencies and whether offering these retirement plans provides competitive advantages that lead to greater profitability.

Design/methodology/approach

The data set consists of annual financial data reported to the US Department of Transportation by long haul truckload carriers. The paper uses linear regression analysis to test the hypotheses. Descriptive statistics, univariate comparisons and robustness tests are also reported.

Findings

The findings support the assertion that offering a retirement plan is positively related to the attraction and retention of skilled workers and that firms that offer retirement plans are more profitable.

Research limitations/implications

Data limitations preclude proving a definitive causal relationship. With the increasing availability of rich and timely data sets at both the firm and employee levels, future research may enhance the understanding of the role that pensions play in both labor and firm productivity.

Originality/value

This study provides evidence that retirement plans may serve as a strategic tool in highly competitive industries characterized by high labor turnover. This study shows that by analyzing the degree of cost stickiness in income statement line-items, it is possible to bypass the need for more granular analyses to uncover meaningful economic relationships. Finally, this study contributes to the literature examining the implications of operating decisions for financial performance (a balanced scorecard perspective), and it shows that offering pension benefits is related to stronger financial performance.

Details

Journal of Accounting & Organizational Change, vol. 15 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

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Book part
Publication date: 1 January 2005

Frank Slesnick, James Payne and Robert J. Thornton

Over the past 15 years or so, a very large proportion of the forensic economics literature has been devoted to research concerning better ways of estimating damages in…

Abstract

Over the past 15 years or so, a very large proportion of the forensic economics literature has been devoted to research concerning better ways of estimating damages in cases involving personal injury and wrongful death (PI/WD). This is probably not surprising since the largest fraction of consulting income for forensic economists (at least those in the National Association of Forensic Economics, NAFE) comes from such cases.

Details

Developments in Litigation Economics
Type: Book
ISBN: 978-1-84950-385-3

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Article
Publication date: 1 January 1991

Joseph J. Newpol and Sherman Hayes

The Internal Revenue Service (IRS) and various state tax agencies are likely to touch your life as a library administrator either directly or indirectly. “Wait a minute!”…

Abstract

The Internal Revenue Service (IRS) and various state tax agencies are likely to touch your life as a library administrator either directly or indirectly. “Wait a minute!” you say. “We're a not‐for‐profit library and do not have to pay income taxes!” Read on. By the end of this article, you may be surprised to find that some not‐for‐profit libraries should, and do, pay income taxes. In any case, there are many tax areas that you or others in your parent organization must consider when working with these government agencies.

Details

The Bottom Line, vol. 4 no. 1
Type: Research Article
ISSN: 0888-045X

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