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Open Access
Article
Publication date: 29 March 2024

Yuxin Shan, Vernon J. Richardson and Peng Cheng

A country’s institutional environment influences every facet of its business. This paper aims to identify institutional factors (state ownership, government attention on…

Abstract

Purpose

A country’s institutional environment influences every facet of its business. This paper aims to identify institutional factors (state ownership, government attention on employment and employees’ educational background) that affect the asymmetric cost behavior in China.

Design/methodology/approach

Using 2,570 listed firms’ data between 2002 and 2015, we use empirical models to explore the effects of state ownership, government attention on employment and employees’ educational background on the asymmetric cost behavior in China.

Findings

This study found that the asymmetric cost behavior of central state-owned enterprises (CSOEs) is greater than local state-owned enterprises (LSOEs). Meanwhile, the empirical results show that government attention on employment is reflected in five-year government plans, and employees’ educational backgrounds are positively associated with asymmetric cost behavior.

Originality/value

This study contributes to the economic theory of sticky costs, institutional theory and asymmetric cost behavior literature by providing evidence that shows how government intervention and employee educational background limit the flexibility of corporate cost adjustments. Additionally, this study provides guidance to policymakers by showing how government long-term plans affect firm-level resource adjustment decisions.

Details

Asian Journal of Accounting Research, vol. 9 no. 2
Type: Research Article
ISSN: 2459-9700

Keywords

Open Access
Article
Publication date: 17 December 2019

Yin Kedong, Shiwei Zhou and Tongtong Xu

To construct a scientific and reasonable indicator system, it is necessary to design a set of standardized indicator primary selection and optimization inspection process. The…

1336

Abstract

Purpose

To construct a scientific and reasonable indicator system, it is necessary to design a set of standardized indicator primary selection and optimization inspection process. The purpose of this paper is to provide theoretical guidance and reference standards for the indicator system design process, laying a solid foundation for the application of the indicator system, by systematically exploring the expert evaluation method to optimize the index system to enhance its credibility and reliability, to improve its resolution and accuracy and reduce its objectivity and randomness.

Design/methodology/approach

The paper is based on system theory and statistics, and it designs the main line of “relevant theoretical analysis – identification of indicators – expert assignment and quality inspection” to achieve the design and optimization of the indicator system. First, the theoretical basis analysis, relevant factor analysis and physical process description are used to clarify the comprehensive evaluation problem and the correlation mechanism. Second, the system structure analysis, hierarchical decomposition and indicator set identification are used to complete the initial establishment of the indicator system. Third, based on expert assignment method, such as Delphi assignments, statistical analysis, t-test and non-parametric test are used to complete the expert assignment quality diagnosis of a single index, the reliability and validity test is used to perform single-index assignment correction and consistency test is used for KENDALL coordination coefficient and F-test multi-indicator expert assignment quality diagnosis.

Findings

Compared with the traditional index system construction method, the optimization process used in the study standardizes the process of index establishment, reduces subjectivity and randomness, and enhances objectivity and scientificity.

Originality/value

The innovation point and value of the paper are embodied in three aspects. First, the system design process of the combined indicator system, the multi-dimensional index screening and system optimization are carried out to ensure that the index system is scientific, reasonable and comprehensive. Second, the experts’ background is comprehensively evaluated. The objectivity and reliability of experts’ assignment are analyzed and improved on the basis of traditional methods. Third, aim at the quality of expert assignment, conduct t-test, non-parametric test of single index, and multi-optimal test of coordination and importance of multiple indicators, enhance experts the practicality of assignment and ensures the quality of expert assignment.

Details

Marine Economics and Management, vol. 2 no. 1
Type: Research Article
ISSN: 2516-158X

Keywords

Open Access
Article
Publication date: 7 September 2023

Nour R. El Amine and Rosalía Cascón-Pereira

Despite being one of the most used dependent variables in expatriate management research, no clear-cut understanding exists of what expatriate success means. Thus, this study aims…

3316

Abstract

Purpose

Despite being one of the most used dependent variables in expatriate management research, no clear-cut understanding exists of what expatriate success means. Thus, this study aims to propose an integrative definition of expatriate success by providing an overview of expatriate success's dimensions, antecedents, and their interplay.

Design/methodology/approach

A systematic literature review (SLR) was conducted to achieve the purpose. A total of 249 empirical studies (quantitative 111, qualitative 50, mixed-methods 17), literature reviews (67) and meta-analyses (4) on expatriate success were reviewed from Web of Science and Scopus databases published from 1990 until December 2021. The study selection criteria followed the PRISMA flowchart steps, and then descriptive and network analyses were performed to identify expatriates' success dimensions, antecedents and their interplay.

Findings

The findings show the interplay among antecedents and dimensions of expatriate success across three levels (individual, interpersonal and organisational) to clarify the concept of expatriate success. Also, the study offers a comprehensive definition of expatriate success based on the dimensions identified.

Research limitations/implications

The suggested definition of expatriate success elucidates the “atheoretical”, multidimensional and socially constructed nature of the construct and hence, calls for more “theoretical”, multidimensional and subjective considerations of the term to ground human resource management practices addressed to attain expatriates' success.

Originality/value

This paper provides an integrative definition of expatriate success, giving greater insight into the construct, in addition to critically reflecting on it.

Details

Career Development International, vol. 29 no. 1
Type: Research Article
ISSN: 1362-0436

Keywords

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