Nonlinear effect of employee ownership on organizational financial misdeeds: The moderating role of organizational size.

IF 9.4 1区心理学 Q1 MANAGEMENT Journal of Applied Psychology Pub Date : 2024-04-01 Epub Date: 2023-10-26 DOI:10.1037/apl0001148

Kyoung Yong Kim, Pankaj C Patel

引用次数: 0

Abstract

We used threshold theory to investigate the relationship between employee ownership and financial misdeeds. In particular, we theorized that monitoring and incentive benefits of employee ownership coupled with longer term orientation are two primary theoretical drivers for decreasing the incidence of financial misdeeds in employee-owned firms. Using a sample of 388 investment firms representing 3,421 firm-year observations between 2000 and 2015, we found that employee ownership has an inverted-J-shaped relationship with organizational financial misdeeds such that the negative effect of employee ownership is significant only at medium-to-high levels. We also found that the inverted-J-shaped relationship was stronger when an organization was smaller or practiced giving short-term incentives. We discuss the theoretical and practical implications of these findings. (PsycInfo Database Record (c) 2024 APA, all rights reserved).

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员工所有权对组织财务不端行为的非线性影响：组织规模的调节作用。

我们使用阈值理论来研究员工所有权与财务不端行为之间的关系。特别是，我们的理论认为，员工所有权的监控和激励福利，加上长期导向，是降低员工所有公司财务不端行为发生率的两个主要理论驱动因素。使用388家投资公司的样本，代表2000年至2015年间3421个公司年度的观察结果，我们发现员工所有权与组织财务不端行为呈倒J型关系，因此员工所有权的负面影响仅在中高水平上显著。我们还发现，当一个组织规模较小或实践给予短期激励时，倒J型关系更强。我们讨论了这些发现的理论和实践意义。（PsycInfo数据库记录（c）2023 APA，保留所有权利）。

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来源期刊

Journal of Applied Psychology Multiple-

CiteScore

17.60

自引率

6.10%

发文量

175

期刊介绍： The Journal of Applied Psychology® focuses on publishing original investigations that contribute new knowledge and understanding to fields of applied psychology (excluding clinical and applied experimental or human factors, which are better suited for other APA journals). The journal primarily considers empirical and theoretical investigations that enhance understanding of cognitive, motivational, affective, and behavioral psychological phenomena in work and organizational settings. These phenomena can occur at individual, group, organizational, or cultural levels, and in various work settings such as business, education, training, health, service, government, or military institutions. The journal welcomes submissions from both public and private sector organizations, for-profit or nonprofit. It publishes several types of articles, including: 1.Rigorously conducted empirical investigations that expand conceptual understanding (original investigations or meta-analyses). 2.Theory development articles and integrative conceptual reviews that synthesize literature and generate new theories on psychological phenomena to stimulate novel research. 3.Rigorously conducted qualitative research on phenomena that are challenging to capture with quantitative methods or require inductive theory building.