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Book part
Publication date: 13 March 2023

Adrien B. Bonache and Kenneth J. Smith

This chapter combines quantitative studies of the connections between stressors and performance in accounting settings and identifies the mediators and moderators of…

Abstract

This chapter combines quantitative studies of the connections between stressors and performance in accounting settings and identifies the mediators and moderators of stressors–performance relationships. Using meta-analyses and path analyses, this research compiles 72 studies to investigate the relationships of stressors with accountant and auditor performance. As hypothesized, bivariate meta-analyses results indicate that work-related stressors negatively affect performance, and burnout and stress are negatively related to performance, whereas motivation is positively related to performance. Moreover, a meta-analytical structural equation modeling indicates that role stressors have significant direct and indirect effects (through burnout and stress) on job performance. Accumulation of multiple samples through meta-analysis bolsters statistical power compared to single-sample studies and thus reveals the sign of residual direct effects of role stressors on job performance in accounting settings.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80455-798-3

Keywords

Article
Publication date: 20 July 2015

Önder Ökmen and Ahmet Öztaş

Actual costs frequently deviate from the estimated costs in either favorable or adverse direction in construction projects. Conventional cost evaluation methods do not take the…

Abstract

Purpose

Actual costs frequently deviate from the estimated costs in either favorable or adverse direction in construction projects. Conventional cost evaluation methods do not take the uncertainty and correlation effects into account. In this regard, a simulation-based cost risk analysis model, the Correlated Cost Risk Analysis Model, previously has been proposed to evaluate the uncertainty effect on construction costs in case of correlated costs and correlated risk-factors. The purpose of this paper is to introduce the detailed evaluation of the Cost Risk Analysis Model through scenario and sensitivity analyses.

Design/methodology/approach

The evaluation process consists of three scenarios with three sensitivity analyses in each and 28 simulations in total. During applications, the model’s important parameter called the mean proportion coefficient is modified and the user-dependent variables like the risk-factor influence degrees are changed to observe the response of the model to these modifications and to examine the indirect, two-sided and qualitative correlation capturing algorithm of the model. Monte Carlo Simulation is also applied on the same data to compare the results.

Findings

The findings have shown that the Correlated Cost Risk Analysis Model is capable of capturing the correlation between the costs and between the risk-factors, and operates in accordance with the theoretical expectancies.

Originality/value

Correlated Cost Risk Analysis Model can be preferred as a reliable and practical method by the professionals of the construction sector thanks to its detailed evaluation introduced in this paper.

Details

Engineering, Construction and Architectural Management, vol. 22 no. 4
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 18 October 2011

Malin Song, Shuhong Wang, Jie Wu and Li Yang

This article aims to discuss the binary matrix of spatial association which is suggested by Moran, and proposes a new method of the definition of the w matrix to obtain a new…

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Abstract

Purpose

This article aims to discuss the binary matrix of spatial association which is suggested by Moran, and proposes a new method of the definition of the w matrix to obtain a new space‐time correlation coefficient considering the correlation of both time and space.

Design/methodology/approach

From the perspective of the multi‐dimension of space and time, this article proposes a new computational method of a correlation coefficient considering both temporal and spatial factors, based on the analysis of the characteristics of Moran's Global Index and Moran's Local Index. The number of patents granted in mainland China's provinces and municipalities is taken as an example of multi‐dimensional analysis.

Findings

The results of quantitative analysis using this space‐time correlation coefficient show that the outcomes calculated by this new correlation coefficient are not only highly correlated with Moran's Index, but also have advantages in analyzing the trends of both spatial and temporal indicators simultaneously, which is verified by the illustration of the algorithm.

Research limitations/implications

Due to a scarcity of data in China, the algorithm is based on data for the last 20 years, which may not be long enough for this research. Although this does not reduce the value of the conclusions of this article, a closer look should be taken at the effectiveness of the new space‐time correlation coefficient in the future.

Practical implications

The results of space‐time correlation coefficient are highly correlated with Moran's Index. In addition, it can not only analyze the “flow” indicators in a certain period but also analyze the “stock” indicators to reflect both space and time changes. These may reflect superiority of space‐time correlation coefficient to Moran's Index.

Originality/value

This new correlation coefficient that considers both temporal and spatial factors and will provide a more scientific and effective tool for spatial econometric analysis in time and space changes of management on society and the economy.

Details

Management Decision, vol. 49 no. 9
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 1 June 1997

James L. Price

Addresses the standardization of the measurements and the labels for concepts commonly used in the study of work organizations. As a reference handbook and research tool, seeks to…

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Abstract

Addresses the standardization of the measurements and the labels for concepts commonly used in the study of work organizations. As a reference handbook and research tool, seeks to improve measurement in the study of work organizations and to facilitate the teaching of introductory courses in this subject. Focuses solely on work organizations, that is, social systems in which members work for money. Defines measurement and distinguishes four levels: nominal, ordinal, interval and ratio. Selects specific measures on the basis of quality, diversity, simplicity and availability and evaluates each measure for its validity and reliability. Employs a set of 38 concepts ‐ ranging from “absenteeism” to “turnover” as the handbook’s frame of reference. Concludes by reviewing organizational measurement over the past 30 years and recommending future measurement reseach.

Details

International Journal of Manpower, vol. 18 no. 4/5/6
Type: Research Article
ISSN: 0143-7720

Keywords

Book part
Publication date: 25 February 2016

Tsunao Okumura and Emiko Usui

This paper investigates, theoretically and empirically, differences between blacks and whites in the United States concerning the intergenerational transmission of occupational…

Abstract

This paper investigates, theoretically and empirically, differences between blacks and whites in the United States concerning the intergenerational transmission of occupational skills and the effects on sons’ earnings. The father–son skill correlation is measured by the correlation coefficient (or cosine of the angle) between the father’s skill vector and the son’s skill vector. The skill vector comprises an individual’s occupational characteristics from the Dictionary of Occupational Titles (DOT). According to data from the U.S. National Longitudinal Survey of Youth (NLSY79), white sons earn higher wages in occupations that require skills similar to those of their fathers, whereas black sons in such circumstances incur a wage loss. A large portion of the racial wage gap is explained by the father–son skill correlation. However, a significant unexplained racial wage gap remains at the lower tail of the wage distribution.

Book part
Publication date: 18 January 2022

Dante Amengual, Enrique Sentana and Zhanyuan Tian

We study the statistical properties of Pearson correlation coefficients of Gaussian ranks, and Gaussian rank regressions – ordinary least-squares (OLS) models applied to those…

Abstract

We study the statistical properties of Pearson correlation coefficients of Gaussian ranks, and Gaussian rank regressions – ordinary least-squares (OLS) models applied to those ranks. We show that these procedures are fully efficient when the true copula is Gaussian and the margins are non-parametrically estimated, and remain consistent for their population analogs otherwise. We compare them to Spearman and Pearson correlations and their regression counterparts theoretically and in extensive Monte Carlo simulations. Empirical applications to migration and growth across US states, the augmented Solow growth model and momentum and reversal effects in individual stock returns confirm that Gaussian rank procedures are insensitive to outliers.

Details

Essays in Honor of M. Hashem Pesaran: Panel Modeling, Micro Applications, and Econometric Methodology
Type: Book
ISBN: 978-1-80262-065-8

Keywords

Article
Publication date: 18 March 2021

Jinsheng Wang, Muhannad Aldosary, Song Cen and Chenfeng Li

Normal transformation is often required in structural reliability analysis to convert the non-normal random variables into independent standard normal variables. The existing…

Abstract

Purpose

Normal transformation is often required in structural reliability analysis to convert the non-normal random variables into independent standard normal variables. The existing normal transformation techniques, for example, Rosenblatt transformation and Nataf transformation, usually require the joint probability density function (PDF) and/or marginal PDFs of non-normal random variables. In practical problems, however, the joint PDF and marginal PDFs are often unknown due to the lack of data while the statistical information is much easier to be expressed in terms of statistical moments and correlation coefficients. This study aims to address this issue, by presenting an alternative normal transformation method that does not require PDFs of the input random variables.

Design/methodology/approach

The new approach, namely, the Hermite polynomial normal transformation, expresses the normal transformation function in terms of Hermite polynomials and it works with both uncorrelated and correlated random variables. Its application in structural reliability analysis using different methods is thoroughly investigated via a number of carefully designed comparison studies.

Findings

Comprehensive comparisons are conducted to examine the performance of the proposed Hermite polynomial normal transformation scheme. The results show that the presented approach has comparable accuracy to previous methods and can be obtained in closed-form. Moreover, the new scheme only requires the first four statistical moments and/or the correlation coefficients between random variables, which greatly widen the applicability of normal transformations in practical problems.

Originality/value

This study interprets the classical polynomial normal transformation method in terms of Hermite polynomials, namely, Hermite polynomial normal transformation, to convert uncorrelated/correlated random variables into standard normal random variables. The new scheme only requires the first four statistical moments to operate, making it particularly suitable for problems that are constraint by limited data. Besides, the extension to correlated cases can easily be achieved with the introducing of the Hermite polynomials. Compared to existing methods, the new scheme is cheap to compute and delivers comparable accuracy.

Details

Engineering Computations, vol. 38 no. 8
Type: Research Article
ISSN: 0264-4401

Keywords

Open Access
Article
Publication date: 17 January 2020

Erkki Kalervo Laitinen

The purpose of this study is to introduce a matching function approach to analyze matching in financial reporting.

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Abstract

Purpose

The purpose of this study is to introduce a matching function approach to analyze matching in financial reporting.

Design/methodology/approach

The matching function is first analyzed analytically. It is specified as a multiplicative Cobb-Douglas-type function of three categories of expenses (labor expense, material expense and depreciation). The specified matching function is solved by the generalized reduced gradient method (GRG) for 10-year time series from 8,226 Finnish firms. The coefficient of determination of the logarithmic model (CODL) is compared with the linear revenue-expense correlation coefficient (REC) that is generally used in previous studies.

Findings

Empirical evidence showed that REC is outperformed by CODL. CODL was found independent of or weakly negatively dependent on the matching elasticity of labor expense, positively dependent on the material expense elasticity and negatively dependent on depreciation elasticity. Therefore, the differences in matching accuracy between industries emphasizing different expense categories are significant.

Research limitations/implications

The matching function is a general approach to assess the matching accuracy but it is in this study specified multiplicatively for three categories of expenses. Moreover, only one algorithm is tested in the empirical estimation of the function. The analysis is concentrated on ten-year time-series of a limited sample of Finnish firms.

Practical implications

The matching function approach provides a large set of important information for considering the matching process in practice. It can prove a useful method also to accounting standard-setters and other specialists such as managers, consultants and auditors.

Originality/value

This study is the first study to apply the new matching function approach.

Details

Journal of Financial Reporting and Accounting, vol. 18 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 7 June 2013

Boris Teske, Michael DiCarlo and Dexter Cahoy

The aim of this paper is to determine whether or how academic libraries affect student achievement.

Abstract

Purpose

The aim of this paper is to determine whether or how academic libraries affect student achievement.

Design/methodology/approach

The paper uses computation of Pearson's r coefficients and predictor values for correlations of academic library statistics with first‐year retention and six‐year graduation rates reported to the Integrated Postsecondary Education Data System by Southern Regional Education Board four‐year colleges and universities in 2010.

Findings

Book collection size in doctoral university libraries has the strongest correlation with retention and graduation rates, in the sample, and predicts for every 10 percent increase a 0.5 percent improvement in retention and a 0.7 percent higher graduation rate.

Originality/value

The paper documents the first impact study to correlate library statistics with both retention and graduation rates from a large sample of doctoral, Masters' and bachelors' degree‐conferring institutions. It calculates 21 predictor values of interest to academic administrators.

Details

Reference Services Review, vol. 41 no. 2
Type: Research Article
ISSN: 0090-7324

Keywords

Article
Publication date: 16 March 2012

Younghee Noh

The purpose of this paper is to investigate the correlation between university libraries and academic research achievement and analyze if university library resources correlate…

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Abstract

Purpose

The purpose of this paper is to investigate the correlation between university libraries and academic research achievement and analyze if university library resources correlate with academic research achievement.

Design/methodology/approach

The paper seeks to verify the correlation between university libraries and academic research achievement and to examine which university library resources relate to research achievement. A variety of research questions were posed concerning the relationship between a university's library resources and academic research achievement. Structural equation models (SEMs) were developed to answer the research questions. Most research questions posed were affirmatively answered using the SEM process.

Findings

This study confirmed that labor and budget, investment in e‐resources and an investment in university libraries enhances academic research achievement.

Research limitations/implications

An SEM for verifying the correlation between university libraries and academic research achievement was developed in the study.

Originality/value

This study is the first including an investment factor in e‐resources for verifying the correlation between university libraries and academic research achievement.

Details

Aslib Proceedings, vol. 64 no. 2
Type: Research Article
ISSN: 0001-253X

Keywords

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