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Article
Publication date: 4 December 2017

Wilson Li, Tina He, Andrew Marshall and Gordon Tang

The purpose of this paper is to explore the demand for conditional accounting conservatism from equity shareholders in state-controlled firms.

Abstract

Purpose

The purpose of this paper is to explore the demand for conditional accounting conservatism from equity shareholders in state-controlled firms.

Design/methodology/approach

This study presents empirical investigation of firms listed on Hong Kong Stock Exchange from 1997 to 2013.

Findings

The first finding is the extent of conditional conservatism in state-controlled firms increases when the leverage ratio decreases. It is also found that the high control rights held by the government in state-controlled firms are associated with high conditional conservatism. In addition, further analyses document the an offsetting effect between high control rights and firm leverage; a reinforcing effect between high control rights and year of incorporation after 1992; and a substituting effect between high control rights and dividend payments.

Originality/value

These findings suggest that the demand from equity shareholders, in addition to the debt demand, can be an important determinant of conditional conservatism and examination of these differing sources of demand can enhance the understanding on accounting conservatism in state-controlled firms.

Details

Asian Review of Accounting, vol. 25 no. 4
Type: Research Article
ISSN: 1321-7348

Keywords

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Article
Publication date: 29 June 2010

G. Takyi and N.N. Ekere

The purpose of this paper is to evaluate the effect of nitrogen and air atmospheres on the solderability testing of plasma‐treated hot air solder level (HASL) finish…

Abstract

Purpose

The purpose of this paper is to evaluate the effect of nitrogen and air atmospheres on the solderability testing of plasma‐treated hot air solder level (HASL) finish printed circuit boards (PCBs).

Design/methodology/approach

In this paper, the soldering performance of plasma‐treated HASL finish PCBs in nitrogen and air atmospheres have been evaluated using the wetting balance technique. The results were compared with the performance of conventionally flux‐treated samples soldered in air and nitrogen atmospheres and non‐flux treated samples soldered in air. Auger chemical analysis results were also compared with the solderability test results in order to obtain a complete profile of the plasma‐treated and non‐treated surfaces.

Findings

The results of the auger chemical analysis show high organic (carbon) levels in the control samples and a significant drop in organic levels in the plasma‐treated samples. The significant drop in the level of carbon leads to a decrease in contact angle and an increase in both surface energy and solder wettability. The results indicate that plasma cleaning of PCBs prior to soldering is a viable alternative to the conventional use of flux.

Originality/value

The paper indicates that the soldering performance of plasma‐treated PCBs in air and nitrogen atmosphere are comparable. The findings give the motivation for the use of plasma‐assisted dry cleaning for fluxless soldering.

Details

Soldering & Surface Mount Technology, vol. 22 no. 3
Type: Research Article
ISSN: 0954-0911

Keywords

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Article
Publication date: 4 January 2021

Ibeawuchi K. Enwereuzor and Lawrence E. Ugwu

Considering that leaders play an important role in influencing the work environment and experiences of subordinates as well as the fact that employees like to be…

Abstract

Purpose

Considering that leaders play an important role in influencing the work environment and experiences of subordinates as well as the fact that employees like to be respected, the purpose of the current study was to explore supportive supervisor relations as a mediator of the relationship between respectful leadership and intention to stay.

Design/methodology/approach

Data were collected from 389 hospital nurses based on authors' personal networks at three measurement points. This was done to avoid problems associated with collecting data for predictor and criterion variables from the same source at the same time. The direct and indirect effects were tested with ordinary least squares regression-based path analysis.

Findings

Respectful leadership was found to be positively related to both supportive supervisor relations and intention to stay. In addition, supportive supervisor relations had a positive relationship with intention to stay. Finally, the relationship between respectful leadership and intention to stay was mediated by supportive supervisor relations.

Research limitations/implications

The sample were drawn from nurses only in a particularly region of a country and differences may exist among other occupational groups and geographical areas of the country in the way they perceive their leaders' behavior.

Practical implications

Management of health facilities can utilize information from annual reviews and feedback from subordinates as performance evaluation criteria for rewarding leaders who treat their subordinates respectfully. However, leaders who are disrespectful toward their subordinates could be identified and subjected to mandatory training on respectful leadership.

Originality/value

The current study extends the present state of research on the impact exerted by respectful leadership in an organizational context never examined heretofore; that is, health care context. This is also the first study linking respectful leadership, supportive supervisor relations and intention to stay in unison in a single study.

Details

Journal of Health Organization and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7266

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Article
Publication date: 8 April 2020

Diego Bufquin

The current study assesses the relationships between the social judgments made by frontline restaurant employees toward their direct supervisors and coworkers and…

Abstract

Purpose

The current study assesses the relationships between the social judgments made by frontline restaurant employees toward their direct supervisors and coworkers and employees' cynicism, exhaustion and turnover intentions. The mediating effects of cynicism and exhaustion are also examined.

Design/methodology/approach

The model was tested on 477 frontline restaurant employees using a questionnaire survey. Data were analyzed using descriptive statistics, confirmatory factor analysis and structural equation modeling, which included bootstrapping.

Findings

Results indicate that the aforementioned social judgments significantly decrease frontline restaurant employees' exhaustion and cynicism, which are then positively related to turnover intentions. Furthermore, exhaustion and cynicism mediate the relationships between employees' evaluations of their supervisors and coworkers and turnover intentions.

Originality/value

This study is the first to analyze the effects of warmth, competence and morality – which represent fundamental social traits that people use to evaluate others – on turnover intentions via cynicism and exhaustion.

Details

Journal of Hospitality and Tourism Insights, vol. 3 no. 3
Type: Research Article
ISSN: 2514-9792

Keywords

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Article
Publication date: 13 January 2020

Khahan Na-Nan and Natthaya Wongsuwan

Perceived workplace support (PWS) is an employee’s perception of perceived organisational support (POS), perceived supervisor support (PSS), perceived co-worker support…

Abstract

Purpose

Perceived workplace support (PWS) is an employee’s perception of perceived organisational support (POS), perceived supervisor support (PSS), perceived co-worker support (PCS) and perceived sufficient resource support (PSRS) to operate effectively. The purpose of this paper is to explore the development and validation of employee’s PWS instrument in small and medium-sized enterprises (SMEs).

Design/methodology/approach

A total of 15 items of employees’ PWS instrument in SMEs were developed from the measurement base of earlier published research, concepts and theory. The instrument was applied to a cross-sectional study and data were collected as factor analyses to confirm and ascertain construct validity. Reliability was tested by measuring the internal consistency.

Findings

The instrument showed excellent reliability at 0.894. Four factors as “POS”, “PSS”, “PCS” and “PSRS” were extracted and confirmed from the confirmatory factor analysis.

Originality/value

PWS studies are often used by researchers, human resource departments and organisations to investigate the level of employee support. The instrument developed from this study will enable researchers, human resource departments and organisations to explore levels of POS, PSS, PCS and PSRS.

Details

International Journal of Organizational Analysis, vol. 28 no. 1
Type: Research Article
ISSN: 1934-8835

Keywords

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Article
Publication date: 27 February 2020

Yitong Yu, Shi Xu, Gang Li and Da Shi

This study aims to provide researchers in hospitality management with a comprehensive understanding of the experience sampling method (ESM) and to engage them in the use…

Abstract

Purpose

This study aims to provide researchers in hospitality management with a comprehensive understanding of the experience sampling method (ESM) and to engage them in the use of ESM in their future research. With this critical discussion of the advantages and challenges of the method, researchers can apply it appropriately to deepen and broaden their research findings.

Design/methodology/approach

This study chooses an empirical example in the context of hotel employees’ surface acting, tiredness and sleep quality to illustrate the application of ESM. Based on the example, this paper conducts a two-level modeling in Mplus, including a cross-level mediation analysis and mean centering.

Findings

This paper demonstrates the applicability and usefulness of ESM for hospitality research and provides a detailed demonstration of how to use the statistical program Mplus to analyze ESM data. With this paper, researchers will be able to consider how to engage ESM in their future studies.

Originality/value

To the best of the authors‘ knowledge, this paper is among the first to provide a hands-on demonstration of ESM to hospitality researchers. The authors call for more research in hospitality management to use ESM to answer complex and pressing research questions.

Details

International Journal of Contemporary Hospitality Management, vol. 32 no. 4
Type: Research Article
ISSN: 0959-6119

Keywords

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Article
Publication date: 30 October 2020

Mohd Yusoff Yusliza, Juhari Noor Faezah, Nora’aini Ali, Noor Maizura Mohamad Noor, T. Ramayah, M. Imran Tanveer and Olawole Fawehinmi

This study aims to examine the relationships for the following: supportive work environment, person–organisation fit and employee retention among academic staff in one of…

Abstract

Purpose

This study aims to examine the relationships for the following: supportive work environment, person–organisation fit and employee retention among academic staff in one of the Malaysian public universities.

Design/methodology/approach

This study used a conceptual framework to assess the direct impacts of supportive work environment (i.e. perceived climate, supervisory relationship, peer group interaction, perceived organisational support), person–organisation fit and employee retention. A self-administered questionnaire was distributed to 225 respondents.

Findings

The findings present the mediating influence of person–organisation fit on the relationships between supportive work environment and employee retention. The results reveal a direct and positive relationship between supportive work environment and academic staff retention. These results imply that individuals’ perceived towards an organisation can influence their decision to stay at the university.

Research limitations/implications

This study had filled in the knowledge gap about the role of supportive work environment with person–organisation fit and the relationship for employee retention in Malaysia. Previous research emphasised on organisations’ role in employee retention and engagement in the manufacturing and service industry.

Originality/value

The findings of this study reveal how a supportive work environment can impact employee retention among academic staff. Specifically, the person–organisation fit describes the relationship between supportive work environment and employee retention.

Details

Industrial and Commercial Training, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0019-7858

Keywords

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Article
Publication date: 26 November 2020

You-De Dai, Wen-Long Zhuang, Po-Kai Yang, Yi-Jun Wang and Tzung-Cheng Huan

Drawing on leader-member exchange theory and regulatory focus theory, the purpose of this study is to explore the effects of hotel employees’ regulatory foci on their…

Abstract

Purpose

Drawing on leader-member exchange theory and regulatory focus theory, the purpose of this study is to explore the effects of hotel employees’ regulatory foci on their voice behavior and the moderating role of leader-member exchange.

Design/methodology/approach

The questionnaire includes demographics, regulatory foci, leader-member exchange and voice behavior sections. The data was collected via a survey of 10 international tourist hotels in Taiwan and 479 valid questionnaires were completed. Confirmatory factor analysis and path analysis were used to test the composite reliability, discriminant validity and convergent validity. Multiple regression analysis was used to test the hypotheses.

Findings

The outcome of this study indicates that both promotion focus and prevention focus can benefit employees’ voice behavior; however, prevention-focused employees have more positive voice behavior than promotion-focused employees. In addition, the leader-member exchange can moderate the relationship between regulatory foci and voice behavior.

Originality/value

This is an empirical study in the hotel field to examine the moderating effects of leader-member exchange on the relationships between regulatory foci and voice behavior. This research is contributed toward human resource management literature in the hospitality and tourism domain. Practices for managers and suggestions for future research are discussed.

Details

International Journal of Contemporary Hospitality Management, vol. 33 no. 1
Type: Research Article
ISSN: 0959-6119

Keywords

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Article
Publication date: 13 November 2020

Xinyuan (Roy) Zhao, Jiale Wang, Rob Law and Xinping Fan

This study aims to illustrate how organizational support can reduce work-family conflict (WFC) and improve job/life satisfaction by synthesizing the empirical findings…

Abstract

Purpose

This study aims to illustrate how organizational support can reduce work-family conflict (WFC) and improve job/life satisfaction by synthesizing the empirical findings among hospitality employees.

Design/methodology/approach

Previous empirical papers were searched through tourism and hospitality journals and 54 studies were ultimately selected. The correlation coefficients were coded and examined through meta-analysis, after which they were used to test the hypothesized model via meta-analytic structural equation modeling.

Findings

Findings demonstrated that organizational support plays a critical role in helping employees release WFC and improve life satisfaction but not job satisfaction. The number of children is a salient factor at the individual level on predicting WFC, whereas gender relates only to life satisfaction. The asymmetric permeable roles of WFC dimensions among work, family and life domains were also shown.

Practical implications

The findings can help hospitality managers be aware of the critical roles of organizational support in assisting employees to handle WFC and improve job and life satisfaction.

Originality/value

The relationships among organizational support, WFC and job/life satisfaction of frontline employees have been examined for the first time via meta-analytic SEM. In this manner, previous consistent and inconsistent findings can be synthesized for future theoretical development.

Details

International Journal of Contemporary Hospitality Management, vol. 32 no. 12
Type: Research Article
ISSN: 0959-6119

Keywords

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Article
Publication date: 29 July 2020

Shalini Srivastava and Swati Agrawal

The purpose of the paper is to study the turnover intention of employees during the phenomenon of resistance to change. The paper examines the mediating role of burnout in…

Abstract

Purpose

The purpose of the paper is to study the turnover intention of employees during the phenomenon of resistance to change. The paper examines the mediating role of burnout in the relationship of resistance of change to turnover intention and the moderating role of perceived organizational support in this relationship.

Design/methodology/approach

The empirical data of the study has been collected via cross-sectional data collection method and include responses from 410 employees. The moderation mediation analysis has been done using the SPSS macro process.

Findings

The paper finds that resistance to change is an antecedent to the turnover intention which often represents employees' voluntary turnover in the future. This relationship of resistance to change and turnover intention is explained by burnout. However, the study establishes perceived organizational support as moderator, and with high POS, strength of this relationship will be reduced.

Originality/value

This paper contributes by examining the burnout as an intervening variable in the relationship of resistance to change and turnover intention and perhaps establishes for the first time the moderating role of perceived organizational support in reducing the influence of resistance to change on turnover intention, since retaining employees is of value to the organization.

Details

Journal of Organizational Change Management, vol. 33 no. 7
Type: Research Article
ISSN: 0953-4814

Keywords

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