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Nurses' turnover intention has become a major issue in developing countries with high power distance cultures. Therefore, the authors attempt to investigate how turnover intention among nurses' can be reduced through paternalistic leadership (PL). The authors further investigate the mediating role of job satisfaction between the associations of benevolent, moral and authoritarian dimensions of PL with turnover intention. Finally, the authors examined perceived organizational support (POS) as a conditional variable between job satisfaction and turnover intention.

The authors collected data from 374 nurses working in public and private hospitals of high power distance culture using a questionnaire-based survey on convenience basis.

Structural equation modeling confirms that benevolent and moral dimensions of PL positively affect nurses' job satisfaction which helps them reduce their turnover intention. While the authoritarian dimension of PL negatively affects job satisfaction to further enhance their turnover intention. In addition, the authors noted POS as a conditional variable to trigger the negative effect of job satisfaction on turnover intention.

The authors used a cross-sectional design to collect responses and ensured the absence of common method variance through Harman's Single factor test.

This study identified the mechanism (job satisfaction and POS) through which benevolent, moral and authoritative dimensions of PL predict turnover intention among nurses working in high power distance culture.

護士有離職意向，在擁有高權力距離文化的發展中國家，已成為一個重大的問題。因此，我們擬探討如何可以透過採用家長式領導、把護士離職的意欲減低，繼而研究工作滿足感，在離職意向與家長式領導中仁慈、道德和獨裁這三個層面的關係中所起的中介作用。最後，我們就組織支持感，作為是工作滿足感與離職意向之間的一個條件變數，進行了研究。

本研究透過採用在便利的基礎上進行的問卷調查，從374名在高權力距離文化的公營和私營醫院內工作的護士取得數據，進行分析。

結構方程模型證實了家長式領導中的仁慈和道德這兩個層面，會對可減低護士離職意欲的工作滿足感，產生積極的影響。家長式領導中的獨裁層面、則會對護士的工作滿足程度產生負面的影響，繼而增強其離職意欲。而且，我們確認了組織支持感是一個會增強工作滿足感與離職意向之間負相聯的條件變數。

我們以橫斷面的設計法來收集回應，並透過採用哈曼 (Harman) 的單因素檢定法，來確保共同方法變異不會存在。

本研究確定了一個 (工作滿足感與組織支持感) 機制，透過這機制，家長式領導中的仁慈、道德和獨裁這三個層面可預測於高權力距離文化工作的護士的離職意向。

The purpose of this paper is to examine the effect of human resource development on turnover intention through the mediating role of organizational commitment.

This paper used a quantitative research design. Data were collected from 204 flight attendants employees working at Royal Jordanian Airlines Company using an email survey questionnaire. Structural equation modeling (SEM) was adopted to test the hypothesized model.

The results assure positive effect of human resource development (HRD) on organizational commitment. Negative effect of both HRD and organizational commitment to turnover intention is observed. The results also confirm that the effect of HRD on turnover intention is negatively mediated by organizational commitment.

This research paper extends the literature by empirically adducing evidence that organizational commitment negatively mediated the effect of human resource development on turnover intention of the airlines in Jordan.

本研究擬透過組織承諾的中介角色,探討人力資源發展對離職意向的影響。

本研究採用了定量研究法。數據透過電郵問卷調查,從204名在皇家約旦航空公司工作的機艙服務員取得的。研究人員使用結構方程模型來測試假設模型。

研究結果確認了人力資源發展對組織承諾的積極作用,也肯定了人力資源發展和組織承諾兩者對離職意向的負面影響。研究結果亦確認了人力資源發展對離職意向的影響,是會受組織承諾負介導的。

由於研究在約旦的航空工業內進行,故取得的數據不能概括地廣泛應用於其他行業上。

研究的結果,在人力資源發展、組織承諾和離職文獻的知識體系上提供了新的信息。本研究亦顯示了在一個仍未充分探討、處於發展中國家的公司的背景下,人力資源發展、組織承諾與離職意向三者之間的相互作用。由於過去對人力資源發展和離職的研究大多是在發達國家進行的,故本研究的結果,確切證明了在發展中國家的背景裡,機艙服務員對人力資源發展的看法,會影響其態度的情感部分和行為意向。再者,本研究或可填補以發展中國家為背景之離職文獻研究缺口,尤其是約旦。實際上,面對員工有離職意向這挑戰的航空公司管理階層或需特別關注這個學術研究,這也正是本研究主要的啟示。航空公司經理和政策制定者可使用本研究的結果、作為他們研發人員保持策略的指導原則,以把員工離職的意欲減至最低。

研究以實驗為依據,引證了就約旦航空公司而言,人力資源發展對離職意向的影響,是會受組織承諾負介導的。

This study aims to explore the serial mediation effect of perceived internal employability and affective commitment in the relationship between the organisational practices of competences development and turnover intentions.

The methodology was quantitative and is based on a survey with a sample of 313 participants, all of whom were employed in several organisations located in Portugal.

A significant and negative effect of organisational practices of competences development, perceived internal employability and affective commitment on turnover intentions was verified. A total serial mediation effect was also found from perceived internal employability and affective commitment in the relationship between organisational practices of competences development (i.e., training, individualised support and functional rotation) and turnover intentions.

These practices should be developed by leaders of organisations in order that employees feel that the organisation is investing in their development, which can lead to an increase in their emotional attachment towards the organisation and consequently increase their desire to stay in the organisation.

This study makes two important contributions. First, it confirms the existence of a significant and negative relationship between perceived internal employability and turnover intentions. Second, it proves the existence of a total serial mediation effect of perceived internal employability and affective commitment in the relationship between organisational practices of competences development and turnover intentions.

The purpose of this paper is to analyze the effects of financial restatements (FRs) on the likelihood of the top management team (TMT) dismissal. It investigates the effects of types of FRs [corrective note and reissuance of financial statement (RFS)], of FR severity and of FR related to international financial reporting standards (IFRSs) easy or difficult-to-estimate.

The authors hand-collect: data about 96 FRs from the Italian public oversight board documents; chief executive officer (CEO) name, chairman name, year of the financial statement under investigation, total assets and operating income, from their financial statement. The authors use multivariate regression to test the effects of FRs on the probability of TMT dismissal.

The authors find that the RFS leads to a higher likelihood of chairman dismissal. A greater magnitude of misrepresentation on income statements, and FRs, which decrease net income, increase the likelihood of CEO dismissal. Difficult-to-estimate IFRSs increases the likelihood of CEO dismissal.

FRs are significant determinants of the CEO/chairman dismissal. The authors show that FRs directly involving shareholders (RFS) have negative consequences on the chairman of the board of directors, while the CEO is more affected by FRs that involve technical factors (FR severity or financial statement associated with difficult-to-estimate IFRSs).

This study examines how the strong emphasis placed on the purposes of budgeting, referring to a comprehensive focus on budgeting, is related to top managers' education and tenure while controlling for their functional positions in their respective firms and ages, as well as several company-specific predictors (information quality, firm size, information technology, importance of profit and strategy).

Survey data were collected from senior managers of large manufacturing firms in Finland and Sweden.

The results suggest that academic business education is positively associated with a comprehensive focus on budgeting, but tenure as well as functional position in the company (Chief Financial Officer (CFO) or not) and age are not. Overall, the company-specific control variables in general and information quality in particular are shown to have greater explanatory power than the top management characteristics analyzed.

This study identifies several empirically supported factors that seem to contribute to a comprehensive focus on budgeting. The effects of information quality, business education, the importance of profit and firm size could be considered in future research.

Academic business education matters more than the other top management characteristics analyzed. If organizations want to make comprehensive use of budgets, they should employ business graduates and be mindful of company-specific variables.

This study is the first to address a comprehensive focus on budgeting and some of its determinants. Future research could investigate a broader set of such determinants in different contexts.

The purpose of this paper is to examine the influence of the emotional intelligence (EI) of the person in charge of making human resource management (HRM) decisions on the adoption of high-performance human resource (HR) practices in small- and medium-sized enterprises (SMEs).

This study takes evidences from 157 HR decision makers in SMEs who autonomously make the decisions in the HR area and were responsible for the HR practices in their firm. The authors used multiple linear regression analysis to test the hypotheses.

Results show that both the EI and the different EI competencies of which it is comprised affect the adoption of various HR practices. Thus, the main theoretical contribution of this work stems from the incorporation of a psychological variable (EI) as an antecedent of HRM. Managers of the SME will find guidance about which emotional competencies are the most important for them to be more successful in their roles and for improving HRM.

First, the sample of firms the authors studied is limited to a specific geographic area in one country – Spain (Canary Islands) – that will necessarily limit generalisation of the results obtained to other populations of SMEs. Researchers should replicate the current model in other geographic areas. Second, and with regard the methodology, researchers could explore other tools to measure EI and emotional competencies. It would be interesting to measure this construct using qualitative analytical techniques, with 360 – or 180 – degree tools. Finally, the current study is cross-sectional in nature, which limits our ability to draw causal inferences from the data. This cross-sectional design prevents us, for example, from analysing EI’s influence on the continued development of high-performance HR practices over time. Future research using longitudinal methodologies to study these variables could provide additional advances in this area. This work makes important contributions to both the literature and the business world. With regard to the theoretical implications, results confirm that EI as a whole, as well as in terms of its specific emotional competencies, affects the decision making related to the adoption of high-performance HR practices, which is known to contribute to the organisational performance.

With regard its practical implications, SMEs’ owners-managers and HR practitioners may find our results and conclusions interesting. Indeed, recommendations in business management have often been accompanied by new approaches in HRM (Kent, 2005), as this study proposes. In particular, managers will find evidence of how a decision-maker’s higher EI propitiates the adoption of high-performance HR practices, thus being able to improve HRM in their SMEs. Moreover, managers will obtain guidance on which emotional competencies are the most important for adopting each HR practice, and so find greater success in their HRM roles. SMEs could organise programmes to develop the HR decision-maker’s emotional competencies, as large firms do for their executives.

Thus, the main theoretical contribution of this work stems from the incorporation of a psychological variable (EI) as an antecedent of HRM. Managers of the SME will find guidance about which emotional competencies are the most important for them to be more successful in their roles and for improving HRM.

The article investigates the patterns of asset impairment recognition in search of signs of “big bath” earnings management practices across an internationally diversified sample of public companies. It also elucidates the incentives that may underlie such practices and explores possible safeguards embedded in the existing corporate governance mechanisms.

The article applied static panel and binary logit models to an international firm-level panel dataset of 1045 public companies observed between 2003 and 2018.

Our empirical results suggest that recognition of asset impairment has no determinate impact on earnings volatility. Investigating the possibility of “big bath” earnings management practices, the authors found no impact of asset impairment recognition on total senior executive compensation in firms, which pay performance-based remuneration. The quality of corporate governance has appeared to impact the firms’ intertemporal proclivity to recognize asset impairment with those having the more entrenched and management-controlled boards being more likely to time impairment recognition by delaying it during exceptionally good and exceptionally bad years. While generally unlikely, recognition of asset impairment in a period with a recorded negative operating performance is found to be closely associated with key executive departures.

The article corroborates the salient role of corporate governance mechanisms in shaping the intertemporal patterns of asset impairment recognition. The possible remedies to the phenomenon should be derived therefrom.

The purpose of this paper is to present a review of the literature on two lines of research, corporate governance and innovation, explaining how different internal corporate governance mechanisms may be determinants of business innovation.

It explores the theoretical background and the empirical evidence regarding the influence of both ownership structure and the board of directors on company innovation. Then, conclusions are drawn and possible future research lines are presented.

No consensus was observed regarding the relation between corporate governance and innovation, with both positive and negative arguments being found, and with empirical evidence not always pointing in the same direction. Thus, new studies trying to clarify this relationship are needed.

Over recent years, interest has grown in the influence of governance mechanisms on innovation decisions taken by the management. Innovation efforts and results depend on factors that are influenced by corporate governance, such as ownership structure or the functioning of the board of directors. Thus, the paper shows an updated state of the art in this field proposing future lines for empirical research.

Congruent with the world-wide call to combat global warming concerns within the context of advancements in smart technology, artificial intelligence, robotics, algorithms (STARA), and digitalisation, organisational leaders are being pressured to ensure that talented employees are effectively managed (nurtured and retained) to curb the potential risk of staff turnover. By managing such talent(s), organisations may be able to not only retain them, but consequently foster environmental sustainability too. Equally, recent debates encourage the need for teams to work digitally and interdependently on set tasks, and for leaders to cultivate competencies fundamental to STARA, as this may further help reduce staff turnover intention and catalyse green initiatives. However, it is unclear how such turnover intention may be impacted by these actions. This paper therefore, seeks to investigate the predictive roles of green hard and soft talent management (TM), leader STARA competence (LSC) and digital task interdependence (DTI) on turnover intention.

The authors used a cross-sectional data collection technique to obtain 372 useable samples from 49 manufacturing organisations in Nigeria.

Findings indicate that green hard and soft TM and LSC positively predict turnover intention. While LSC amplifies the negative influence of green soft TM on turnover intention, LSC and DTI dampen the positive influence of green hard TM on turnover intention.

Our study offers novel insights into how emerging concepts like LSC, DTI, and green hard and soft TM simultaneously act to predict turnover intention.

This paper investigates how past performance changes, prior CEO replacements and changes in the chairperson impact CEO turnover in public and large private businesses.

We analyze 1,679 CEO replacements documented in a sample of 1,493 Spanish public and private firms during 1998–2004 by computing dynamic binary choice models that control for endogeneity in CEO turnovers.

The results reveal that different performance horizons (short- and long-term) explain the dissimilar rate of CEO turnover between public and private firms. Private firms exercise monitoring patience and path dependency characterizes the evaluation of CEOs, while public companies' short-termism leads to higher CEO turnover rates as a reaction to poor short-term economic results, and alternative controls—ownership and changes in the chairperson—improve the monitoring of management.

Our results show the importance of controlling for path dependency to examine more accurately top executives' performance. The findings confirm that exposure to market controls affects the functioning of internal controls in evaluating CEOs and shows a short-term performance horizon that could be behind the recent moves of public firms going private or restraining shareholders' power.