Religious Tradition and Employee Compensation
This study investigates the relation between Buddhist tradition and employee compensation. Using a large sample of Chinese listed companies from 2007 through 2017, we find that the average employee compensation is higher in companies located in more religious areas. This effect is more pronounced du...
Gespeichert in:
| Veröffentlicht in: | Journal of international accounting research 2022-09, Vol.21 (3), p.169-185 |
|---|---|
| Hauptverfasser: | , , , |
| Format: | Artikel |
| Sprache: | eng |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
| container_end_page | 185 |
|---|---|
| container_issue | 3 |
| container_start_page | 169 |
| container_title | Journal of international accounting research |
| container_volume | 21 |
| creator | Zhao, Gang Liang, Shangkun Zhang, Jindan Huang, Henry He |
| description | This study investigates the relation between Buddhist tradition and employee compensation. Using a large sample of Chinese listed companies from 2007 through 2017, we find that the average employee compensation is higher in companies located in more religious areas. This effect is more pronounced during the 2007−2009 financial crisis. Additional analyses indicate that these companies have smaller pay disparity between executives and employees and are ranked higher in the employee relationship component of corporate social responsibility (CSR). These findings contribute to our understanding of the relation between religious tradition and employee compensation and provide insights into how social norms can influence corporate practices.
JEL Classifications: G41; J30. |
| doi_str_mv | 10.2308/JIAR-2021-042 |
| format | Article |
| fullrecord | <record><control><sourceid>proquest_cross</sourceid><recordid>TN_cdi_proquest_journals_2770723131</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>2770723131</sourcerecordid><originalsourceid>FETCH-LOGICAL-c265t-c634d10883e21e56afa5cc9bdbbe3f89679880ac774dff60aadae17249185973</originalsourceid><addsrcrecordid>eNotkE1LxDAQhoMouFaP3gueo8nks8dlWXVlQVh6D2mTSpe2qUl72H9vy8p7mBfmYQYehJ4peQVG9NvXYXvCQIBiwuEGbagQGmsC4nbtHLCEQt2jh5TOZKGA0w3CJ9-1P22YU15G69qpDUNuB5fv-7ELF-_zXehHPyS7bh7RXWO75J_-Z4bK9325-8TH74_DbnvENUgx4Voy7ijRmnmgXkjbWFHXReWqyrNGF1IVWhNbK8Vd00hirbOeKuAF1aJQLEMv17NjDL-zT5M5hzkOy0cDShEFjC7JEL5SdQwpRd-YMba9jRdDiVmFmFWIWYWYRQj7Az5MUis</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>2770723131</pqid></control><display><type>article</type><title>Religious Tradition and Employee Compensation</title><source>EBSCOhost Business Source Complete</source><creator>Zhao, Gang ; Liang, Shangkun ; Zhang, Jindan ; Huang, Henry He</creator><creatorcontrib>Zhao, Gang ; Liang, Shangkun ; Zhang, Jindan ; Huang, Henry He</creatorcontrib><description>This study investigates the relation between Buddhist tradition and employee compensation. Using a large sample of Chinese listed companies from 2007 through 2017, we find that the average employee compensation is higher in companies located in more religious areas. This effect is more pronounced during the 2007−2009 financial crisis. Additional analyses indicate that these companies have smaller pay disparity between executives and employees and are ranked higher in the employee relationship component of corporate social responsibility (CSR). These findings contribute to our understanding of the relation between religious tradition and employee compensation and provide insights into how social norms can influence corporate practices.
JEL Classifications: G41; J30.</description><identifier>ISSN: 1542-6297</identifier><identifier>EISSN: 1558-8025</identifier><identifier>DOI: 10.2308/JIAR-2021-042</identifier><language>eng</language><publisher>Sarasota: American Accounting Association</publisher><subject>Buddhism ; Compensation ; Corporate governance ; Employee benefits ; Employees ; Religion ; Social responsibility</subject><ispartof>Journal of international accounting research, 2022-09, Vol.21 (3), p.169-185</ispartof><rights>Copyright American Accounting Association Fall 2022</rights><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c265t-c634d10883e21e56afa5cc9bdbbe3f89679880ac774dff60aadae17249185973</citedby><cites>FETCH-LOGICAL-c265t-c634d10883e21e56afa5cc9bdbbe3f89679880ac774dff60aadae17249185973</cites><orcidid>0000-0001-5049-1686 ; 0000-0001-8410-9457</orcidid></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>314,780,784,27924,27925</link.rule.ids></links><search><creatorcontrib>Zhao, Gang</creatorcontrib><creatorcontrib>Liang, Shangkun</creatorcontrib><creatorcontrib>Zhang, Jindan</creatorcontrib><creatorcontrib>Huang, Henry He</creatorcontrib><title>Religious Tradition and Employee Compensation</title><title>Journal of international accounting research</title><description>This study investigates the relation between Buddhist tradition and employee compensation. Using a large sample of Chinese listed companies from 2007 through 2017, we find that the average employee compensation is higher in companies located in more religious areas. This effect is more pronounced during the 2007−2009 financial crisis. Additional analyses indicate that these companies have smaller pay disparity between executives and employees and are ranked higher in the employee relationship component of corporate social responsibility (CSR). These findings contribute to our understanding of the relation between religious tradition and employee compensation and provide insights into how social norms can influence corporate practices.
JEL Classifications: G41; J30.</description><subject>Buddhism</subject><subject>Compensation</subject><subject>Corporate governance</subject><subject>Employee benefits</subject><subject>Employees</subject><subject>Religion</subject><subject>Social responsibility</subject><issn>1542-6297</issn><issn>1558-8025</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2022</creationdate><recordtype>article</recordtype><recordid>eNotkE1LxDAQhoMouFaP3gueo8nks8dlWXVlQVh6D2mTSpe2qUl72H9vy8p7mBfmYQYehJ4peQVG9NvXYXvCQIBiwuEGbagQGmsC4nbtHLCEQt2jh5TOZKGA0w3CJ9-1P22YU15G69qpDUNuB5fv-7ELF-_zXehHPyS7bh7RXWO75J_-Z4bK9325-8TH74_DbnvENUgx4Voy7ijRmnmgXkjbWFHXReWqyrNGF1IVWhNbK8Vd00hirbOeKuAF1aJQLEMv17NjDL-zT5M5hzkOy0cDShEFjC7JEL5SdQwpRd-YMba9jRdDiVmFmFWIWYWYRQj7Az5MUis</recordid><startdate>20220901</startdate><enddate>20220901</enddate><creator>Zhao, Gang</creator><creator>Liang, Shangkun</creator><creator>Zhang, Jindan</creator><creator>Huang, Henry He</creator><general>American Accounting Association</general><scope>AAYXX</scope><scope>CITATION</scope><orcidid>https://orcid.org/0000-0001-5049-1686</orcidid><orcidid>https://orcid.org/0000-0001-8410-9457</orcidid></search><sort><creationdate>20220901</creationdate><title>Religious Tradition and Employee Compensation</title><author>Zhao, Gang ; Liang, Shangkun ; Zhang, Jindan ; Huang, Henry He</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c265t-c634d10883e21e56afa5cc9bdbbe3f89679880ac774dff60aadae17249185973</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2022</creationdate><topic>Buddhism</topic><topic>Compensation</topic><topic>Corporate governance</topic><topic>Employee benefits</topic><topic>Employees</topic><topic>Religion</topic><topic>Social responsibility</topic><toplevel>online_resources</toplevel><creatorcontrib>Zhao, Gang</creatorcontrib><creatorcontrib>Liang, Shangkun</creatorcontrib><creatorcontrib>Zhang, Jindan</creatorcontrib><creatorcontrib>Huang, Henry He</creatorcontrib><collection>CrossRef</collection><jtitle>Journal of international accounting research</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Zhao, Gang</au><au>Liang, Shangkun</au><au>Zhang, Jindan</au><au>Huang, Henry He</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Religious Tradition and Employee Compensation</atitle><jtitle>Journal of international accounting research</jtitle><date>2022-09-01</date><risdate>2022</risdate><volume>21</volume><issue>3</issue><spage>169</spage><epage>185</epage><pages>169-185</pages><issn>1542-6297</issn><eissn>1558-8025</eissn><abstract>This study investigates the relation between Buddhist tradition and employee compensation. Using a large sample of Chinese listed companies from 2007 through 2017, we find that the average employee compensation is higher in companies located in more religious areas. This effect is more pronounced during the 2007−2009 financial crisis. Additional analyses indicate that these companies have smaller pay disparity between executives and employees and are ranked higher in the employee relationship component of corporate social responsibility (CSR). These findings contribute to our understanding of the relation between religious tradition and employee compensation and provide insights into how social norms can influence corporate practices.
JEL Classifications: G41; J30.</abstract><cop>Sarasota</cop><pub>American Accounting Association</pub><doi>10.2308/JIAR-2021-042</doi><tpages>17</tpages><orcidid>https://orcid.org/0000-0001-5049-1686</orcidid><orcidid>https://orcid.org/0000-0001-8410-9457</orcidid></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 1542-6297 |
| ispartof | Journal of international accounting research, 2022-09, Vol.21 (3), p.169-185 |
| issn | 1542-6297 1558-8025 |
| language | eng |
| recordid | cdi_proquest_journals_2770723131 |
| source | EBSCOhost Business Source Complete |
| subjects | Buddhism Compensation Corporate governance Employee benefits Employees Religion Social responsibility |
| title | Religious Tradition and Employee Compensation |
| url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2024-12-26T11%3A24%3A04IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest_cross&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Religious%20Tradition%20and%20Employee%20Compensation&rft.jtitle=Journal%20of%20international%20accounting%20research&rft.au=Zhao,%20Gang&rft.date=2022-09-01&rft.volume=21&rft.issue=3&rft.spage=169&rft.epage=185&rft.pages=169-185&rft.issn=1542-6297&rft.eissn=1558-8025&rft_id=info:doi/10.2308/JIAR-2021-042&rft_dat=%3Cproquest_cross%3E2770723131%3C/proquest_cross%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=2770723131&rft_id=info:pmid/&rfr_iscdi=true |