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Full-Text Articles in Business
Can Managerial Knowledge Of Executive Compensation Encourage Or Deter Real Earnings Management? An Analysis Of R&D Reporting Methods, Andrea Gouldman
Can Managerial Knowledge Of Executive Compensation Encourage Or Deter Real Earnings Management? An Analysis Of R&D Reporting Methods, Andrea Gouldman
Theses and Dissertations
This study examines the effects of research and development (R&D) reporting method and managerial knowledge of supervisor compensation on R&D project continuation decisions. The current study employs an experiment with a 2x3 between-participants design, manipulating both R&D reporting method (expense vs. capitalize) and knowledge of supervisor compensation (control group with no knowledge vs. knowledge of non-restricted stock compensation vs. knowledge of restricted stock compensation). Using salient short-term incentives to motivate real earnings management, this study demonstrates that capitalization may result in managers foregoing economically efficient R&D investment opportunities. The results indicate that managerial knowledge of supervisor compensation structure has little …
Organizational Culture, Job Satisfaction And Turnover Intentions: The Mediating Role Of Perceived Organizational Support, David Emerson
Organizational Culture, Job Satisfaction And Turnover Intentions: The Mediating Role Of Perceived Organizational Support, David Emerson
Theses and Dissertations
This study investigates how the culture of an organization is related to the job satisfaction and turnover intentions of government accountants. I show that perceived organizational support serves as a mediator between organizational culture and both turnover intentions and job satisfaction. I evaluate how cultural effects have changed over time, and assess how the relations between the hypothesized associations differ between supervisory and staff accountants. I also look for differences in how accountants and primary care nurses may perceive organizational culture. I develop the constructs of interest, describe the proposed relationships, develop hypotheses, describe the sample frame, provide a detailed …