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Article
Publication date: 27 September 2022

Noa Nelson, Raphaele Fuchs and Mayan Kurtz-Cohen

Work–family conflict (WFC) is a chronic source of stress, threatening contemporary organizations. Employees' own characteristics, which have received limited scientific…

Abstract

Purpose

Work–family conflict (WFC) is a chronic source of stress, threatening contemporary organizations. Employees' own characteristics, which have received limited scientific attention, can help mitigate WFC. The current two studies tested, for the first time, the links of higher-order trait resilience models to WFC, while exploring possible mediators and differentiating the contributions of interpersonal vs. intrapersonal resilient traits.

Design/methodology/approach

In study 1, the authors tested a mediation model in which trait negotiation resilience (TNR), which is oriented toward challenges that involve balancing conflicting needs with others, predicted multidimensional (time, strain and behavior based) WFC, through three mediators: emotion regulation (intrapersonal), self-monitoring and work–family balance negotiation (both interpersonally oriented). In study 2, both TNR and the more intrapersonal Connor–Davidson Resilience Scale (CD-RISC) were associated with a global, more parsimonious measurement of WFC. Additionally, TNR's factors were separately correlated with the latter.

Findings

TNR associated with lower multidimensional WFC through emotion regulation, which partly mediated TNR's effect; and through self-monitoring, which suppressed TNR's effect because it related to higher WFC (balance negotiation had no effect). In study 2, CD-RISC, but not TNR, related to lower global WFC. Additionally, two intrapersonal TNR factors tended to relate to lower WFC, while one interpersonal factor related to higher WFC.

Originality/value

The studies demonstrate the role of higher-order trait resilience in WFC, while fine-tuning understanding of the contributions of intrapersonal vs. interpersonal resilience. The findings may be relevant to other organizational challenges, beyond WFC, and inform employee recruitment and training.

Details

International Journal of Organization Theory & Behavior, vol. 25 no. 3/4
Type: Research Article
ISSN: 1093-4537

Keywords

Article
Publication date: 6 November 2020

Rotem Shacham, Noa Nelson and Rachel Ben-Ari

This study aims to test the contributions of a new type of resilience, Trait Negotiation Resilience (TNR; Nelson et al., 2016), to negotiators’ effective behavior…

Abstract

Purpose

This study aims to test the contributions of a new type of resilience, Trait Negotiation Resilience (TNR; Nelson et al., 2016), to negotiators’ effective behavior, perception of opponent and negotiation outcomes.

Design/methodology/approach

A laboratory study (N = 98; 49 dyads) featuring a mixed-motive negotiation task. Participants self-reported TNR (emotional skills, social sensitivity, intrinsic motivation for self-improvement and a sense of purpose to life events) up to a week before negotiating. After the negotiations, they rated their opponents on resilient, effective personal attributes and reported their own subjective value (SV). Trained judges watched the negotiations, coded objective outcomes and rated negotiators on dimensions of effective negotiation behavior. Statistical analyses accounted for dyadic interdependence.

Findings

TNR predicted higher levels of effective negotiation behavior, which, in turn, fully mediated TNR’s favorable contribution to negotiated value. TNR also predicted higher levels of SV, and this contribution was partially mediated by perceiving effective personal attributes in the opponent.

Research limitations/implications

The sample size was moderate and it consisted of undergraduate students, most of them female.

Originality/value

Evidence on the contribution of a personality construct to both outcome and process negotiator variables; contribution to the research of specific types of resilience.

Article
Publication date: 15 November 2022

Noa Nelson, Maor Kalfon Hakhmigari and Neta Horesh

Based on gender role theory, this study aims to test a moderated mediation model in which gender, mediated by shame, affected salary negotiation initiation and writing pay…

Abstract

Purpose

Based on gender role theory, this study aims to test a moderated mediation model in which gender, mediated by shame, affected salary negotiation initiation and writing pay raise justifications before the negotiation moderated gender effects, by boosting women’s negotiation initiation and lowering their shame.

Design/methodology/approach

Mixed-methods approach: in a scenario experiment, participants (N = 172; 92 women) imagined initiating salary negotiations with real employers, and shame and the inclination to actually initiate the negotiation were measured. About half the sample wrote pay raise justifications as part of the task. In the qualitative phase of the study, justifications were analyzed.

Findings

The model’s predictions were not supported. Women were neither less inclined to negotiate nor reported higher shame than men. Across gender, shame related to lower negotiation initiation and was alleviated by justifications’ preparation. Writing justifications did not affect men’s negotiation initiation, but lowered women’s. The qualitative analysis revealed that while all participants preferred communal themes in their justifications, women used themes of confidence, entitlement and power less than men.

Originality/value

The study provides original evidence in negotiation literature, on the effects of shame, on the practice of preparing pay raise justifications and on specific patterns in justifications’ content.

Details

International Journal of Conflict Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1044-4068

Keywords

Article
Publication date: 1 June 1994

Susan L. Adkins

As CD‐ROM becomes more and more a standard reference and technicalsupport tool in all types of libraries, the annual review of thistechnology published in Computers in

351

Abstract

As CD‐ROM becomes more and more a standard reference and technical support tool in all types of libraries, the annual review of this technology published in Computers in Libraries magazine increases in size and scope. This year, author Susan L. Adkins has prepared this exceptionally useful bibliography which she has cross‐referenced with a subject index.

Details

OCLC Systems & Services: International digital library perspectives, vol. 10 no. 2
Type: Research Article
ISSN: 1065-075X

Keywords

Article
Publication date: 24 October 2021

Abubakar Abubakar Saddiq and Abu Sufian Abu Bakar

The purpose of this paper is to assess the perceptions of the grassroots on the impact of combative policy measures, strategies and programs introduced by the government…

Abstract

Purpose

The purpose of this paper is to assess the perceptions of the grassroots on the impact of combative policy measures, strategies and programs introduced by the government and the civil society to reduce persistent occurrences of bribery practices in Nigeria.

Design/methodology/approach

Multi-stage or cluster sampling was used to acquire the data for this paper via survey questionnaire administered to the grassroots in Abuja, Nigeria. The data set is used to assess the impact of the various policy measures, strategies and programs on the persistence of bribery practices in Nigeria. The multiple linear regression method was used to estimate the data generated from 836 responses in Statistical Package for Social Sciences (SPSS) version 26.

Findings

The result of the estimations indicates that the respondents perceived that some of the policy measures, strategies and programs introduced have reduced persistence of bribery practices in Nigeria, whereas others have remained ineffective in reducing the persistence of bribery practices in Nigeria.

Originality/value

Previous studies on the impact of anti-bribery policy measures, strategies and programs were largely based on the perceptions of international institutions and business executives; this study appears to be the pioneer to focus on the perceptions of the grassroots in Abuja, Nigeria.

Details

Journal of Financial Crime, vol. 29 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 5 May 2021

Shu Inoue

This study aims to investigate whether managers of Japanese firms that adopt international financial reporting standards (IFRS) engage in earnings management by shifting…

Abstract

Purpose

This study aims to investigate whether managers of Japanese firms that adopt international financial reporting standards (IFRS) engage in earnings management by shifting core expenses to reported discontinued operations. Based on this purpose, the author also investigates the impact of continuing operations reporting on core earnings.

Design/methodology/approach

This study uses regression analysis mainly using the expected-core-earnings model (McVay, 2006) on a sample of Japanese firms adopting IFRS. The sample consists of 317 firm-year observations representing 48 Japanese firms that adopted IFRS from 2010 to 2018, noting that Japan has adopted IFRS since 2010.

Findings

The author finds that firms shift operating expenses of continuing operations to discontinued operations to increase core earnings. Additionally, the author desegregates reported discontinued operations into core and non-core earnings because previous literature assumes that firms engage in classification shifting using special items. Results reveal that firms use the classification shifting using negative non-core earnings of discontinued operations. Furthermore, the income-increasing discontinued operations negatively influence both current and future core earnings while income-decreasing discontinued operations do not.

Research limitations/implications

The result could rely on the efficiency of the expected core earnings model. The author intentionally use only the Japanese sample rather than a global sample to control the characteristics of each country that can be noise; it could be a bias of this study.

Practical implications

The author revealed that firms engaged in the classification shifting using negative non-core earnings of discontinued operations. Providing detailed information on discontinued operations, segmented core earnings and non-core earnings (special items) is necessary. Deficiency of details on discontinued operations can create information asymmetry between managers and investors. It can encourage managers to engage in opportunistically earnings management using discontinued operations, taking advantage of investors’ ignorance of the nature of the expenses allocated to discontinued operations.

Social implications

This study would be beneficial to investors by informing them of the potential usefulness and risks of IFRS because it is believed that IFRS is to be the predominant set of accounting standards in the world.

Originality/value

The author exposes a potential earnings management practice under IFRS by extending the literature on classification shifting through examining the relationship between unexpected core earnings and discontinued operations. The author extends prior research for classification, developing it to an investigation of the impact on core earnings, finding that income-increasing discontinued operations negatively influence core earnings, whereas income-decreasing discontinued operations do not. This study indicates that standard setters should pay close attention to the potential problems of line-item separations of discontinued operations.

Details

Journal of Financial Reporting and Accounting, vol. 19 no. 2
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 22 July 2019

Raphael Snir

This study aims to examine the two (and perhaps the most) important outcome variables of the interface between work and family, namely, overall job performance and…

Abstract

Purpose

This study aims to examine the two (and perhaps the most) important outcome variables of the interface between work and family, namely, overall job performance and parental functioning, in the context of performance appraisal.

Design/methodology/approach

Each of 844 respondents (managers or self-employed who supervise workers, half of them men) evaluated a briefly portrayed employed married parent on his/her job performance and parental functioning. Male and female respondents were randomly and equally allocated to one of 16 research conditions. They evaluated an employed married parent portrayed as a mother or a father, who increased or decreased his/her weekly workhours following the mother's return from maternity leave, invested relatively high or low effort in his/her work and exhibited relatively high or low work achievements.

Findings

Parents who invest a relatively high effort in their work were evaluated as having a higher level of job performance than those who invest a relatively low effort. Parents who exhibit relatively high work achievements were evaluated as having higher levels of job performance and parental functioning than those who exhibit relatively low work achievements. Parents who increased their weekly workhours following the mother's return from maternity leave were evaluated as having a lower level of parental functioning than those who decreased their weekly workhours.

Originality/value

This is a rare study implementing a factorial design with five independent variables (parent's time investment in work following the mother's return from maternity leave, his/her relative work effort, his/her relative work achievements, parent's gender and the evaluator’s gender) never manipulated simultaneously before.

Article
Publication date: 1 May 2006

Hamadi Matoussi and Mohamed Chakib Kolsi

In response to recent financial corporate scandals, this study aims to provide a helpful understanding for investors and accounting regulators on how firms manage their…

1107

Abstract

Purpose

In response to recent financial corporate scandals, this study aims to provide a helpful understanding for investors and accounting regulators on how firms manage their reported earnings. This leads to a better firm valuation by financial intermediaries and more useful accounting standards.

Design/methodology/approach

Estimating discretionary accruals and opportunistic special purpose entities and using a simultaneous equation approach, the aim is to check how managers trade off between such tools of earnings management. Based on real earnings manipulation and accruals management of earnings, the goal is to understand if such tools are used simultaneously or as substitute by firms.

Findings

After controlling for each cost determinants of such earnings management tool, firms use discretionary accruals and financial engineering with special purpose entities as substitutes. Additional analyses show that managers use such tools in a sequential process. Indeed, they first use special purpose entities during the course of the year but they manipulate discretionary accruals especially at the end of the year.

Research limitations/implications

Despite sensitivity checks, measurement error in discretionary accruals proxy and opportunistic SPE estimation model remains an alternative explanation for the results. The sample size and the lack of accurate information about the size of special purpose entities may limit the extent of the findings.

Practical implications

It is a very useful tool for regulators when they plan to disclose new accounting standards. For investors, this study can help them in assessing the firm's value more accurately for investing and financing purposes.

Originality/value

Providing a new methodology and new models to detect pervasive earnings management strategies adopted by firms.

Details

Journal of Human Resource Costing & Accounting, vol. 10 no. 2
Type: Research Article
ISSN: 1401-338X

Keywords

Content available
Book part
Publication date: 23 September 2019

Abstract

Details

How Do Leaders Make Decisions?
Type: Book
ISBN: 978-1-78743-394-6

Article
Publication date: 27 September 2010

Chris Warren‐Adamson and Anita Lightburn

This article reflects on the significance of family centres in the UK as a mirror of new possibilities for child welfare in the years following the Children Act 1989. The…

Abstract

This article reflects on the significance of family centres in the UK as a mirror of new possibilities for child welfare in the years following the Children Act 1989. The Act empowered local authorities in England and Wales to provide family centres as part of ‘family support practice’. The article reveals a rich vein of family‐centred, centre‐based activity internationally and shows practice combining intervention from the sophisticated to the very informal. The authors focus on so‐called ‘integrated centres’ as complex systems of care with wide implications for practice and outcome evaluation in an ‘evidence‐based’ context.

Details

Journal of Children's Services, vol. 5 no. 3
Type: Research Article
ISSN: 1746-6660

Keywords

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