Do external labor market incentives improve labor investment efficiency?

Chowdhury, Hasibul; Hossain, Ashrafee Tanvir; Tan, Kelvin Jui Keng; Zheng, Jiayi

doi:10.1016/j.jbef.2022.100648

Cited by 9 publications

(2 citation statements)

References 84 publications

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“…Insentif merupakan atribut yang penting dalam menciptakan efisiensi di organisasi (Chowdhury et al, 2022). Sebagai atribut penting, penerapan insentif berguna dalam merangsang tindakan individu dalam mencapai kinerja yang diharapkan (Bénet et al, 2022a;Hur et al, 2021).…”

Section: Pendahuluanunclassified

Konstruksi Akuntansi Insentif di Konteks Organisasi Ketenagalistrikan Jawa Tengah

Setyowati,

Romadon

2023

Jurnal Akeu

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The purpose of this study is to explore incentive accounting systems implemented in organizations. Incentives aimed at driving motivation to work for members of the organization cannot be separated from the accounting system because accounting provides a real picture of the effectiveness of the allocation of resources managed by the company. This type of research is qualitative research with a case study approach. The focus of the research is carried out in companies that operate in electricity services in the Central Java region. The information gathering method was carried out using a semi-structured interview model addressed to a number of managers and employees in the company. The results of the study found that incentive accounting applied in companies was effective in helping organizational leaders and members to optimize the management of financial resources in companies. With the existence of incentive accounting, companies can allocate financial resources to direct members of the organization to be more professional at work and responsible for carrying out work procedures.

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Section: Pendahuluanunclassified

Konstruksi Akuntansi Insentif di Konteks Organisasi Ketenagalistrikan Jawa Tengah

Setyowati,

Romadon

2023

Jurnal Akeu

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“…According to the existing literatures, the factors impacting LIE are mostly focused on the following aspects: From the standpoint of information quality, high-quality financial reports ( Jung et al, 2019b ), environmental information disclosure ( Jiang et al, 2020 ), and informative stock prices ( Ben-Nasr and Alshwer, 2016 ) can all help to increase LIE; From the standpoint of internal governance, CEO characteristics ( Khedmati et al, 2020 ), corporate strategy ( Habib and Hasan, 2021 ) and corporate governance ( Oh and Park, 2022 ) all have an influence on LIE; As for external monitoring, investors’ attention ( Ghaly et al, 2020 ) and stock analysts’ follow-up attention ( Chen et al, 2018 ) are significantly and positively correlated with LIE; In terms of the environment in which they are located, the promotion of politicians in the location of the firm ( Kong et al, 2020 ) and the uncertainty of the environment ( Jun and Sun, 2020 ) can reduce the LIE, while digital economy ( Zhai et al, 2022 ), environmental regulation ( Chen et al, 2022 ) and external labor market incentives ( Chowdhury et al, 2022 ) can improve it. Furthermore, labor protection ( Koeniger and Leonardi, 2007 ) has an influence on the corporate LIE through changing their labor costs.…”

Section: Literature Review and Research Hypothesismentioning

confidence: 99%

Digital finance and Chinese corporate labor investment efficiency: The perspective of financing constraints and human capital structure

et al. 2022

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As the aging population problem intensifies, many emerging economies are caught in labor shortage and rising labor costs, thus improving the corporate labor investment efficiency (LIE) is crucial for these countries. In this context, we take China as an example to explore the influence of the current booming digital finance (DF) on corporate LIE. This paper, which enriches the existing literature, is one of the few studies that explores the link between macroeconomic policies and firms’ LIE. Our research adopts the baseline methodology of ordinary least squares (OLS) regression, and the data comprise 23,503 observations for Chinese A-share listed businesses from 2011 to 2020. In addition, we use fixed effects regression, instrumental variables method and substitution of independent variables to deal with endogeneity and test the robustness. The outcomes suggest that DF may significantly increase corporate LIE. Further results from the path mechanism study suggest that DF could alleviate financing constraints and optimize human capital structure, both of which have a favorable effect on the LIE. Last but not least, the heterogeneity results imply that DF can more effectively encourage LIE of firms in economically underdeveloped regions and of private nature. The study recommends that emerging economies should pay attention to strengthening regulation to avoid financial risks while vigorously promoting DF. In addition, enhancing the level of human capital and optimizing human capital allocation are also essential.

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Government Employment Target Pressure and Labor Investment Efficiency in China: A Political Economy Perspective

Chen,

Ding,

2023

J Knowl Econ

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Do external labor market incentives improve labor investment efficiency?

Cited by 9 publications

References 84 publications

Konstruksi Akuntansi Insentif di Konteks Organisasi Ketenagalistrikan Jawa Tengah

Konstruksi Akuntansi Insentif di Konteks Organisasi Ketenagalistrikan Jawa Tengah

Digital finance and Chinese corporate labor investment efficiency: The perspective of financing constraints and human capital structure

Government Employment Target Pressure and Labor Investment Efficiency in China: A Political Economy Perspective

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