scholarly journals The Moderating Effect of Leverage on the Relationship between Corporate Size and Audit Fees: Evidence from Jordanian Manufacturing Companies

2021 ◽  
Vol 18 ◽  
pp. 1038-1046
Author(s):  
Ahmad Dahiyat ◽  
Ahmad Bawaneh
Keyword(s):  
Positive Relationship ◽  
Annual Report ◽  
Audit Fees ◽  
Hierarchical Regression ◽  
Debt Ratio ◽  
Manufacturing Companies ◽  
Corporate Size ◽  
The Relationship ◽  
Moderating Role

The study aimed to examine the moderating role of leverage on the relationship between the size of listed Jordanian manufacturing companies and the audit fees over the period 2016-2020. The study extracted the measures of variables from the annual report of manufacturing companies available on the Amman exchange website, it employs debt ratio to measure leverage, while issued capital and total assets were used to measure the size of the company, several statistics methods such as correlation and multiple linear regression and hierarchical regression were used to analyze the data and test the relations. The results show a statistically significant impact of the size of the manufacturing company measured by capital and total assets on audit fees, furthermore, the leverage variable has modified and increase statistically the positive relationship between the size of the company and audit fees.

Career Plateau and Turnover Intention in Chinese Employees: Career Anchor as Moderator

2015 ◽  
Vol 43 (5) ◽  
pp. 757-766 ◽  
Author(s):  
Yueran Wen ◽  
Liu Liu
Keyword(s):  
Turnover Intention ◽  
Positive Relationship ◽  
Management Practices ◽  
Career Anchor ◽  
Career Plateau ◽  
Strong Positive Relationship ◽  
High Level ◽  
The Relationship ◽  
Moderating Role

Based on a survey of 147 Chinese employees, we examined the relationship between perceived career plateau and turnover intention, and the moderating role of career anchor in challenge in this process. We hypothesized that perceived career plateau would be positively related to turnover intention, and that this relationship would be stronger in employees with a higher level of career anchor in challenge than in those with a lower level. The results showed that perceived career plateau had a strong positive relationship with turnover intention, especially in employees with a high level of career anchor in challenge. These findings have implications for research in career development and turnover intention, as well as in management practices.

scholarly journals An assessment of the moderating role of employees’ cultural orientations amongst foreign manufacturing multinational companies in Kenya

2013 ◽  
Vol 11 (1) ◽  
Author(s):  
Beatrice A. Dimba ◽  
Robert Rugimbana
Keyword(s):  
Firm Performance ◽  
Power Distance ◽  
Multinational Companies ◽  
Uncertainty Avoidance ◽  
Cultural Dimensions ◽  
Manufacturing Companies ◽  
Cultural Orientations ◽  
The Relationship ◽  
Moderating Role

Orientation: This article investigates the question, of whether culture really matters in implementing international strategic human resource management (SHRM) practices.Research purpose: Specifically, this study sought to investigate the extent to which employee cultural orientations moderate the link between SHRM practices and firm performance in large foreign manufacturing multinational companies in Kenya. Motivation for the study: Large foreign multinational companies have generally applied SHRM practices without adaptation when trying to improve employee performance even though resource based perspectives argue for the consideration of employees’ cultural orientations. Research design, approach and method: SHRM practices were conceptualised as independent variables measured through distinct practices. Organisational performance as a dependent variable was measured using constructs of image, interpersonal relations, and product quality. Cultural dimensions adopted for this study were power distance, uncertainty avoidance, individualism or collectivism, and masculinity or femininity. The above conceptual framework was tested by the use of both quantitative and qualitative techniques with data from fifty (50) large foreign multinational companies operating in Kenya. Main findings: Findings indicated that the relationship between SHRM practices and firm performance depend to a greater extent on employee cultural orientations when power distance is considered. Power distance (PD) refers to the extent of people accepting that power in institutions and organisations when distributed unequally. The greater the PD, the greater the acceptance of this inequality. Practical/managerial implications: The study supported the notion that the relationship between SHRM practices and firm performance is moderated by power distance through motivation but not by the other three bipolar dimensions namely, Uncertainty Avoidance, Masculinity or Femininity and Individualism or Collectivism. Contribution/value-add: This is the first large-scale empirical article that has focused on the moderating role of employees’ cultural orientations in large foreign manufacturing companies operating in Kenya.

The Relationship Between Organizational Culture and Business Excellence

2016 ◽  
Vol 8 (3) ◽  
pp. 16-35 ◽  
Author(s):  
Rassel Kassem ◽  
Mian Ajmal ◽  
Mehmood Khan
Keyword(s):  
Organizational Culture ◽  
United Arab Emirates ◽  
Positive Relationship ◽  
Middle Managers ◽  
Information Communication ◽  
Business Excellence ◽  
The Relationship ◽  
Moderating Role ◽  
Role Of Information

The relationship between organizational culture (OC) and corporate performance was commonly studied and reflected in the literature in the last few years. However, the relationship between OC and business excellence is rarely tackled. In this context, this research examined the relationship between four OC types and organizational excellence and the role of information communication technology (ICT) as a moderator. A quantitative study was conducted, and the data were collected using a survey questionnaire distributed to middle managers in one of the gold winners of a United Arab Emirates-based business excellence award. The results showed that there is a positive relationship between organizational culture components and business excellence in general. A mission culture has the most significant relationship, in contrast, the adaptability culture had no positive relationship. Also, the moderating role of ICT was proven. The results of this research can be utilized by managers to build the OC type that boost excellence within their organizations.

scholarly journals Corporate Governance Application, Audit Quality and Audit Report Lag: The Moderating Role of Law Compliance

2019 ◽  
Vol 10 (4) ◽  
pp. 164
Author(s):  
Yenny Dwi Handayani ◽  
Ewing Yuvisa Ibrani
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Audit Quality ◽  
Manufacturing Companies ◽  
Audit Report ◽  
The Relationship ◽  
Moderating Role

This study aims to examine the effect of corporate governance application and audit quality on audit report lag. Special attention is paid to investigate the moderating role of law compliance in the relationships. 180 manufacturing companies are observed during the three years of observation (2013-2015). Data are analyzed using moderated regression analysis (MRA). The results show that corporate governance application and audit quality have no effect on audit report lag. While law compliance moderates the relationship between corporate governance application and audit report lag.

scholarly journals The Relationship Between Employees’ Job Satisfaction and Organizational Culture in Korea’s Manufacturing Industry: Focusing on Online Training Participation as a Moderator

2020 ◽  
Vol 13 (4) ◽  
pp. 13
Author(s):  
Hae Na Kim
Keyword(s):  
Job Satisfaction ◽  
Organizational Culture ◽  
Manufacturing Industry ◽  
Principal Component ◽  
Online Training ◽  
Hierarchical Regression ◽  
Manufacturing Companies ◽  
Market Cultures ◽  
The Relationship

<p class="a">This study intends to address the relationship between job satisfaction of employees and organizational culture in Korea’s manufacturing industry. In particular, this research addresses the role of online training participation as a moderator for the relationship between organizational culture and job satisfaction. Principal component analysis and hierarchical regression analysis were applied using the Korean Human Capital Corporate Dataset. The result of this study indicates higher job satisfaction under Clan culture or Adhocracy and Market cultures. Also, online training participation can enhance employees' job satisfaction and online training participation has a moderating effect for Adhocracy and Market cultures and job satisfaction. Therefore, the manufacturing companies of Korea need to build Adhocracy and Market cultures and to encourage online training participation for employees' higher job satisfaction.</p>

scholarly journals How to Form Behavioral Intentions in the Field of Drone Food Delivery Services: The Moderating Role of the COVID-19 Outbreak

2020 ◽  
Vol 17 (23) ◽  
pp. 9117
Author(s):  
Jinsoo Hwang ◽  
Dohyung Kim ◽  
Jinkyung Jenny Kim
Keyword(s):  
Willingness To Pay ◽  
Behavioral Intentions ◽  
Positive Relationship ◽  
Word Of Mouth ◽  
Positive Influence ◽  
Food Delivery ◽  
Delivery Services ◽  
The Relationship ◽  
Moderating Role

This study was designed to identify the significance of drone food delivery services using the moderating role of the outbreak of COVID-19. More specifically, this study proposed that there is a positive relationship between the overall image and the desire. Additionally, it was hypothesized that the desire helps to enhance two types of behavioral intentions, which included word-of-mouth intentions and the willingness to pay more. Lastly, the moderating role of the outbreak of COVID-19 was proposed during this process. Six hypotheses were tested that used 335 samples before the outbreak of COVID-19, and 343 samples were used after the outbreak of COVID-19 in South Korea. The data analysis results indicated that the overall image has a positive influence on the desire, which in turn positively affects the word-of-mouth intentions and the willingness to pay more. Furthermore, this study identified the important moderating role of the outbreak of COVID-19 in the relationship between the desire and the word-of-mouth intentions.

The relationship between work–life balance and job satisfaction: moderating role of training and development and work environment

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alex Aruldoss ◽  
Kellyann Berube Kowalski ◽  
Miranda Lakshmi Travis ◽  
Satyanarayana Parayitam
Keyword(s):  
Job Satisfaction ◽  
Work Environment ◽  
Job Stress ◽  
Training And Development ◽  
Hierarchical Regression ◽  
Content Type ◽  
Job Commitment ◽  
The Relationship ◽  
Moderating Role

PurposeThe purpose of this study is to investigate the relationship between work–life balance (WLB) and job stress, job commitment and job satisfaction. Further, the role of work environment and training and development as moderators in the relationship between WLB and its consequences is investigated.Design/methodology/approachUsing a structured survey instrument, this paper gathered data from 331 respondents working in a transportation company in southern part of India. After checking the psychometric properties of the structured survey instrument, the authors analyzed data using hierarchical regression and structural equation modeling.FindingsThe hierarchical regression results indicated that WLB is (1) negatively related to job stress, (2) positively related to job satisfaction and (3) positively related to job commitment. The results also indicated that (1) job stress is negatively related to job satisfaction, and (2) job commitment is positively related to job satisfaction. The results also support that work environment is a moderator in the relationship between (1) WLB and job stress, and (2) WLB and job satisfaction. Results also documented that training and development is a moderator in the relationship between (1) job stress and job satisfaction, and (2) job commitment and job satisfaction.Research limitations/implicationsSince the present research is based on self-report measures, the limitations of common method bias and social desirability are inherent. However, the authors have taken sufficient care to minimize these limitations. The research has implications for managers in work organizations.Practical implicationsThis study contributes to both literature on human resource management and practicing managers. The study suggests that employers need to be aware of the importance of WLB and invest moneys into training and development programs. Results also suggest maintaining congenial work environment to help employees maintain balance between work and life.Social implicationsThe study is expected to contribute to the welfare of the society in terms of identifying the consequences of WLB.Originality/valueThis study provides new insights about the consequences of WLB through moderating role of training and development and work environment. To the authors’ knowledge, this is a conceptual model developed and tested and first of its kind in India.

scholarly journals Examining the Relationship between Self-rumination and Happiness: The Mediating and Moderating Role of Subjective Vitality

2016 ◽  
Vol 15 (2) ◽  
pp. 383 ◽  
Author(s):  
Hakan SARIÇAM
Keyword(s):  
Regression Analysis ◽  
Correlation Analysis ◽  
Short Form ◽  
Hierarchical Regression ◽  
Subjective Vitality ◽  
Hierarchical Regression Analysis ◽  
Basic Purpose ◽  
The Relationship ◽  
Moderating Role

The basic purpose of this study is to examine the mediating and moderating role of subjective vitality in relationship between rumination and subjective happiness. The participants were 420 university students. In this research, the Self-rumination Scale-SRS, the Subjective Vitality Scale and the Short Form of Oxford Happiness Questionnaire were used. The relationships between rumination, subjective vitality, and happiness were examined using correlation analysis and hierarchical regression analysis. In correlation analysis, happiness and subjective vitality were found negatively related to self-rumination. On the other hand, happiness had positive relation with subjective vitality. Hierarchical regression analysis showed that rumination levels in a decrease of subjective vitality on an unhappy person whereas enhances in subjective vitality leads to happiness; however, rumination also produces unhappiness. Results were debated in the light of the related literature.

scholarly journals Does Science Literacy Guarantee Resistance to Health Rumors? The Moderating Effect of Self-Efficacy of Science Literacy in the Relationship between Science Literacy and Rumor Belief

2021 ◽  
Vol 18 (5) ◽  
pp. 2243
Author(s):  
Lingnan He ◽  
Yue Chen ◽  
Xiling Xiong ◽  
Xiqian Zou ◽  
Kaisheng Lai
Keyword(s):  
Self Efficacy ◽  
Science Literacy ◽  
Negative Impact ◽  
Hierarchical Regression ◽  
Public Science ◽  
The Public ◽  
Effective Remedy ◽  
The Relationship ◽  
Moderating Role

Health rumors not only incite unnecessary fears and skepticism, but may also cause individuals to refuse effective remedy and thus delay their treatment. Studies have found that health literacy may help the public identify the falsity of health rumors and avoid their negative impact. However, whether other types of literacy work in helping people disbelieve health rumors is still unknown. With a national survey in China (N = 1646), our study examined the effect of science literacy on rumor belief and further analyzed the moderating role of self-efficacy of science literacy in their relationship. Hierarchical regression analysis showed that science literacy significantly decreased the likelihood of people believing in health rumors, and moderator analysis showed that self-efficacy of science literacy plays a moderating role in this relationship; such that the relationship between science literacy and health rumor belief would be weakened if one′s self-efficacy of science literacy was low. This finding reveals that during campaigns to combat health rumors, improving and enhancing the self-efficacy of people′s science literacy is an effective way to prevent them from believing in health rumors. Our study highlights the benefits of science education in public health and the improvement of public science literacy.

scholarly journals When Does Abusive Supervision Foster Ineffectual and Defensive Silence? Employee Self-Efficacy and Fear as Contingencies

2021 ◽  
Vol 14 (1) ◽  
pp. 231
Author(s):  
Alisher Tohirovich Dedahanov ◽  
Odiljon Sobirovich Abdurazzakov ◽  
Abdulkhamid Komil ugli Fayzullaev ◽  
Wei Sun
Keyword(s):  
Self Efficacy ◽  
Abusive Supervision ◽  
Manufacturing Companies ◽  
The Relationship ◽  
Moderating Role

This study investigates the relationships between abusive supervision and two forms of silence, ineffectual and defensive; the moderating role of self-efficacy in the association between abusive supervision and ineffectual silence and the contingency role of fear in the relationship between abusive supervision and defensive silence. We collected data from 685 employees in manufacturing companies. Of these, 271 were incomplete questionnaires and were excluded from the study; the remaining 414 responses were assessed in the analyses. The results indicate that abusive supervision fosters ineffectual and defensive silence. Moreover, the results suggest that even if supervisors are abusive, individuals with a higher level of self-efficacy tend to have a lower level of ineffectual silence. Furthermore, fear strengthens the link between abusive supervision and defensive silence. According to our knowledge, this work is the first to investigate the relationship between abusive supervision and ineffectual silence, the contingency role of self-efficacy in the link between abusive supervision and ineffectual silence and the moderating role of fear in the relationship between abusive supervision and defensive silence.

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