Search results

The purpose of this paper is to investigate whether leader self-efficacy and leader role ambiguity are related to follower leader-member exchange (LMX). In addition, the authors examine whether the relationship between follower LMX and turnover intention will be mediated by need satisfaction.

Data were collected using an electronic survey tool filled out by 109 leaders and 696 followers.

Leader role ambiguity was positively related to an economic LMX relationship and negatively related to a social LMX relationship. Furthermore, the links between social and economic LMX relationships and turnover intention were mediated by satisfaction of the needs for autonomy and relatedness.

The main limitation of the study is the cross-sectional nature of the data from the followers.

Provided that the findings are generalizable organizations should provide role clarification initiatives to leaders with high role ambiguity.

Despite the centrality of role theory in the development of LMX theory, prior research has not investigated whether the extent to which leaders perceive that they meet the expectations of their leadership roles affects followers’ perception of LMX relationships.

The purpose of this study is to investigate whether hiring a high-quality auditor (i.e. industry specialist) depends on corporate governance indicators after controlling a different level of agency conflicts (ACs).

This paper uses logistic regressions on 12,449 firm-year samples of Taiwanese public companies from 1998 to 2011 by grouping the samples into three categories (i.e. low, medium and high AC).

The results show that the corporate governance indicators can explain the decision of auditor selection only in low and medium AC groups, which suggest that there may be a complementary relationship between external (i.e. auditors) and internal governance when the ACs are mild.

The paper contributes to the ongoing debate between the complementary and substitutable effects. When the internal ACs are controlled, the internal governance and auditor selection are complemented.

The purpose of this paper is to examine the academic literature on the quality of International Financial Reporting Standards (IFRS), formerly International Accounting Standards (IAS), which are poised to be the universal accounting language to be adopted by all companies regardless of their place of domicile.

The methodology used in this study is archival. The authors evaluate the academic empirical literature on the quality of IFRS.

With the world's capital markets becoming more and more inextricably linked, we believe IFRS represents a single set of high‐quality, globally accepted accounting standards that has the potential to significantly improve financial reporting comparability among companies on a worldwide basis.

It will be difficult to find any time in recent history when financial reporting has been catapulted to such enormous prominence. Some would argue that better reporting would have played a vital role in preventing the complete collapse of the world's financial system. This paper provides valuable input to the US Securities and Exchange Commission, which has recently completed a roadmap, creating the potential for all US public companies to be required to file their financial statements in accordance with IFRS by 2014.

The purpose of this paper was to explore the relationship among liking, social exchange and supervisor-directed organizational citizenship behavior (OCB).

Employees and their supervisors were surveyed to obtain data from 202 subordinates and 33 supervisors.

Results indicated that liking is positively related to social exchange and supervisor-directed OCB. Contrary to expectations, social exchange did not partially mediate the relationship between liking and citizenship.

A limitation of the study is that it was correlational. The lack of support for mediating effect of social exchange suggests the need for further research with data collected from different sources.

Liking has positive effects on both social exchange relationship and supervisor-directed OCB. Trust is an important element of social exchange. Liking may be an independent source of influence on supervisor-directed OCB.

Liking, an affective variable, may be an important influence in organizational behavior. It represents positive organizational behavior which is currently generating significant scholarly attention.

This study was conducted in the Sultanate of Oman, an Arabian Gulf country. To the authors’ knowledge, this is the first such study done in the region. In this study, the authors include trust as a representative of the quality of relationship between supervisor and subordinates. Unlike leader–member exchange (LMX), trust has rarely been related to liking in previous studies. Study tests for social exchange (including supervisory trust) as a mediator of the relationship between liking and supervisor-directed OCB.

The purpose of this paper is to examine the relationships among supervisor feedback environment (SFE), leader-member exchange (LMX), organizational citizenship behavior (OCB), and workplace deviant behavior (WDB). Specifically, it analyzed the mediating role of LMX.

With the data collected from 258 subordinate-supervisor pairs at various organizations in Taiwan, the authors examined the hypotheses by conducting structural equation modeling analyses.

The results revealed that: SFE is positively related to LMX; LMX is positively related to OCB, and negatively related to WDB; furthermore LMX fully mediates the relationships among SFE and both OCB and WDB.

This data are collected in Taiwan, hence it may affect the generalizability of the results.

Previous studies investigating the relationship between the feedback environment and organizational outcome variables focus on positive outcome variables. Thus, studies examining whether there is a negative effect on negative outcome variables such as WDB are insufficient. The study addresses this deficiency by including WDB as an outcome variable. The results empirically indicate that SFEs are negatively related to WDBs, but the effect diminishes when LMX is controlled.

This study presents the following practical implications for managers. To reduce employee deviant behavior, to improve employee supplementary performance, and further improve overall organizational operating performance, organizations can adopt methods for implementing SFE that promote good interpersonal relationships between supervisors and employees, and thus increase employees’ positive expression of OCB, and reduce deviant behavior.

It can be argued that when supervisors and subordinates form good relationships, the supervisors would provide favorable feedback that may result in more OCBs and less WDBs. It is also possible to argue that the traditional LMX theory suggests that supervisors are dominant in determining the quality of LMX, and therefore good LMX relationships cannot be developed based on supervisory feedback. This study shows otherwise, and addresses the rival hypothesis by drawing from previous studies and theories as well as in comparing the proposed alternative model by conducting χ2 differences.

The paper aims to establish the relationship between leader member exchange (LMX) relationship and work role performance through the dynamic process of employee engagement. The study outlines why and how leadership is important for employee engagement and effective work role performance. Adopting a survey based research design, a sample of 198 Indian working managers at different levels including various sectors has supported our hypotheses that employee engagement mediates the relations between LMX and work role performance. It provides empirical insights about how employee engagement process influences the LMX and work role performance relationships. The results also suggest that high quality relationship of employees with their leaders is positively related to employee engagement and their work role performance.

A social learning management system (social LMS) is a tool which favors social interactions and allows scholastic institutions to supervise and guide the learning process. The inclusion of the social feature to a “normal” LMS leads to the creation of educational social networks (EduSN), where the students interact and learn. The advantages derived from an augmented student-student interaction are counterbalanced by the difficulty to control the quality of the information. For this reason, the purpose of this study is to understand who is a source of reliable and high quality knowledge among the students.

The authors suggest to categorize the actions of the students within roles where the most natural formal role regards the academic performance of a student. Within the EduSN, a student can produce information − social contribution role − and evaluate the contents provided by other peers − social judge role. Aside from the free production, it provides a publication workflow which allows to certify and improve the quality of the material created by the peers. The publication workflow naturally leads to the definition of two additional roles – the editorial and leader roles.

The paper provides a new definition of expertise within a social LMS, where the key feature of an expert in an EduSN is to improve the quality and quantity of the knowledge flow in the network. The indicators which stem from the roles naturally lead to the definition of the figure of the anti-expert.

At variance with the spectrum of values usually associated with expertise (which ranges from novice to expert), in a social LMS, it becomes clear the need of the definition of a new figure – the anti-expert, who has a negative impact on the overall knowledge flow of the EduSN.

Based on institutional theory, this paper aims to examine whether, and if so which, institutional forces influence the quality of China’s listed financial institutions’ (FIs) sustainability disclosures.

Using univariate statistical and multiple regression analyses, this study quantitatively examines the impacts of coercive pressure from the government and stock exchanges, imitation within subsectors and normative pressure from industry associations and regulators on the quality of China’s listed FIs’ sustainability disclosures. Assessment of the robustness of regression results uses panel random-effects and generalized methods of moments estimation.

Financial sector corporate social responsibility (CSR) disclosure quality did not increase dramatically following issue of the “Guiding Opinions on Establishing a Green Finance System.” However, a convergence in quality is found over time. State ownership concentration and state links to dominant shareholders negatively impact the quality of financial sector sustainability disclosures, whereas stock exchange index listing requirements and industry association reporting guidance have positive influences.

First, data availability limits the sample to listed financial firms with RKS quality scores. Thus, results may not be generalizable to the broader listed and unlisted financial sector. Second, this study only examines the influence of external forces based on institutional theory. However, internal institutional forces, such as corporate governance, may require examination. This study’s results indicate that coercive pressure, as represented by issue of the “Green Finance” policy, has not yet prompted the financial sector to improve reporting quality; however, normative pressure has had significant influence in influencing FIs’ CSR practices, with China’s banks potentially taking a leading role.

The financial sector has a lower direct environmental impact than traditional polluting industries and different operating and reporting structures, features often used to argue for its exclusion in prior studies. However, its indirect environmental impact via lending and investing activities is significant, suggesting evidence on the determinants of sustainability disclosure quality is required. This study uses evidence from China’s financial sector to reduce this gap in the literature.

The purpose of this paper is to evaluate the influence of the informational environment on the relevance of accounting information in companies traded in stock exchanges of emerging markets.

For this purpose, the authors calculated indicators based on figures derived from the financial statements and variables that sought to capture the influence of the economic and institutional environment. The sample consisted of publicly traded companies from 20 countries classified as emerging by Standard & Poors. Macroeconomic information was obtained through the International Country Risk Guide database. The analysis period ranged from 2004 to 2013, excluding missing data, variables considered as outliers, besides the exclusion of data from companies that presented negative equity.

It was observed that the financial variables presented signs consistent with the literature, except for the price-to-book variable and the asset change variable. The inclusion of variables related to the accounting informational environment offered evidence that the more opaque the accounting environment in the country, the lesser the ability of the profits to portray the variations of stock returns. The variable that captured the adoption of international standards was consistent with expectations, i.e. the adoption of international standards would increase the quality of accounting information, showing a positive signal. Moreover, the variable aggressiveness of the earnings was statistically significant and negative, consistent with the literature.

The variables earnings smoothing and aversion to losses did not show the expected behaviour though, highlighting the possible limitations of these proxies used to capture the opacity of the earnings.

When institutional moderators were included, it was observed that the adoption of the IFRS standards positively affected the relationship, which is more relevant when the accounting figures were under its aegis. Recently, countless nations’ transition to international accounting standards has been justified by the need to use high-quality reporting standards. The research sought to contribute to strengthen this dimension, presenting evidence that the dummy variable included to capture the adoption of international standards had a positive effect on the relationship.