Cross-Country Evidence on the Importance of Big Four Auditors to Equity Pricing: The Mediating Role of Legal Institutions

2010 ◽  
Author(s):  
Sadok El Ghoul ◽  
Omrane Guedhami ◽  
Jeffrey A. Pittman
Keyword(s):  
Legal Institutions ◽  
Mediating Role ◽  
Equity Pricing ◽  
Cross Country ◽  
Big Four

Understanding turnover intention in cross-country business management

2017 ◽  
Vol 46 (8) ◽  
pp. 1717-1737 ◽  
Author(s):  
Chieh-Peng Lin ◽  
Yuan-Hui Tsai ◽  
Ferdinandus Mahatma
Keyword(s):  
Turnover Intention ◽  
Business Management ◽  
Content Type ◽  
Stress Theory ◽  
Mediating Role ◽  
Work Pressure ◽  
Positive Reinterpretation ◽  
Cross Country ◽  
Indirect Relationship

Purpose To deepen our understanding about the development of turnover intention, the purpose of this paper is to develop a conceptual model based on the stress theory to explain cross-country differences in the formation of turnover intention, complementing previous literature that mainly emphasizes the effect of monetary compensation on turnover intention without taking into account anxiety and pressure. Design/methodology/approach Empirical testing of this model by investigating personnel across Taiwan’s and Indonesia’s banks confirms the applicability of stress theory in cross-cultural business management. Of the 161 Chinese-language questionnaires distributed to the employees from the three large banks in Taiwan, 137 usable questionnaires were returned for a response rate of 85 percent. At the same time, of the 234 Indonesian-language questionnaires distributed to the employees from the two large banks in Indonesia, 219 usable questionnaires were returned for a response rate of 93.6 percent. Findings This research reveals that mental disengagement fully mediates the indirect relationship between performance-related anxiety and turnover intention, while positive reinterpretation fully mediates the indirect relationship between work pressure and turnover intention. Furthermore, the effects of performance-related anxiety and work pressure on turnover intention are moderated by cross-country differences. Originality/value First, the finding concerning the full mediating role of mental disengagement complements prior justifications of the conservation of resources theory. Second, the finding of this study regarding the full mediating role of positive reinterpretation complements the previous findings of Taylor’s (1983) theory of cognitive adaptation, which conceptualizes employees as active agents in restoring the psychological equilibrium in the aftermath of a competitive pressurized event.

Tolerance, governance and happiness (in)equality: cross-country evidence

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Raufhon Salahodjaev
Keyword(s):  
Life Satisfaction ◽  
Well Being ◽  
Subjective Well Being ◽  
Equal Distribution ◽  
Content Type ◽  
Mediating Role ◽  
Quality Of Institutions ◽  
Cross Country

Purpose The purpose of this study is to extend related literature on life satisfaction. In particular, the author explores the link between tolerance, governance and life satisfaction inequality in a sample of 81 countries. While studies have shown that tolerance and governance are separately linked to subjective well-being, no study has shown their mutual relationship to life satisfaction inequality. Design/methodology/approach Considering the existing link between tolerance and quality of institutions, in this study, the author explores the relationship between tolerance and life satisfaction inequality and the mediating role of governance. This research could be embedded in the framework of ballooning research exploring the effect of societal values on institutions and life satisfaction. Findings The empirical findings suggest more tolerant societies are more likely to have more even levels of life satisfaction, but this correlation is completely mediated by governance. Quality of institutions thus seem to be one of the core channels by which societies that value tolerance achieve more equal distribution of happiness. The author also finds that while GDP per capita evens out happiness, income inequality increases the gap in life satisfaction within society. Originality/value To the best of the author’s knowledge, this study is the first that relies on most up-to-date cross-country data to explore a novel channel through which tolerance may be linked to subjective well-being. In particular, in this study, the author posits that tolerance may have been linked to subjective well-being indirectly via its impact on quality of institutions (governance).

The More You Say, the Less They Hear

2015 ◽  
Vol 27 (4) ◽  
pp. 159-169 ◽  
Author(s):  
Elsbeth D. Asbeek Brusse ◽  
Marieke L. Fransen ◽  
Edith G. Smit
Keyword(s):  
Hearing Protection ◽  
Entertainment Education ◽  
Mediating Role ◽  
Attitude Measures ◽  
Underlying Mechanisms

Abstract. This study examined the effects of disclosure messages in entertainment-education (E-E) on attitudes toward hearing protection and attitude toward the source. In addition, the (mediating) role of the underlying mechanisms (i.e., transportation, identification, and counterarguing) was studied. In an experiment (N = 336), three different disclosure messages were compared with a no-disclosure condition. The results show that more explicit disclosure messages negatively affect transportation and identification and stimulate the generation of counterarguments. In addition, the more explicit disclosure messages affect both attitude measures via two of these processes (i.e., transportation and counterarguing). Less explicit disclosure messages do not have this effect. Implications of the findings are discussed.

Coping Humor as a Mediator Between Emotional Intelligence and Job Satisfaction

2017 ◽  
Vol 16 (3) ◽  
pp. 155-159 ◽  
Author(s):  
Peizhen Sun ◽  
Jennifer J. Chen ◽  
Hongyan Jiang
Keyword(s):  
Job Satisfaction ◽  
Emotional Intelligence ◽  
Future Research ◽  
Satisfaction Scale ◽  
Primary School Teachers ◽  
Mediating Role ◽  
Regulation Of Emotion ◽  
The Relationship ◽  
Overall Job Satisfaction

Abstract. This study investigated the mediating role of coping humor in the relationship between emotional intelligence (EI) and job satisfaction. Participants were 398 primary school teachers in China, who completed the Wong Law Emotional Intelligence Scale, Coping Humor Scale, and Overall Job Satisfaction Scale. Results showed that coping humor was a significant mediator between EI and job satisfaction. A further examination revealed, however, that coping humor only mediated two sub-dimensions of EI (use of emotion and regulation of emotion) and job satisfaction. Implications for future research and limitations of the study are discussed.

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