The literature relates human capital costs to firm leverage (Berk, Stanton, and Zechner (2010) and Chemmanur, Cheng, and Zhang (2013)) and mergers and acquisitions (Lee, Mauer, and Xu (2017)). In this paper, we study the relation between a firm’s human capital costs and investment policy. We first present a simple theoretical setting to illustrate the positive effects of risky investment on ave...

In its Exposure Draft, "Accounting for Stock-based Compensation," FASB proposes that either the Black-Scholes or binomial option pricing model be used to expense employee stock options, and that the value of these options be measured on their grant date with typically modest ex-post adjustment. This brings the accounting profession squarely up against the Scylla of imposing too narrow a set rul...

This study aims to analyze the effect of compensation and work environment on employee performance at PT. Gran Handa Indonesia. research method is descriptive quantitative with a population 70 employees in this study. The data collection that researchers use questionnaire. collected was carried out by Structural Equation Modeling (SEM) analysis SmartPLS software. results showed, a) has path coe...

The purpose of this study was to examine the effect Servant Leadership, Self Awareness and Compensation on Performance Employee Engagement at Tanjungbumi Health Center, Bangkalan Regency. sample used in were 107 respondnets non-medical personnel who submitted questionairs from 125 population. data collected by distributing a questionnaire with several statements. While technical analysis is use...

Employee performance is one of the most critical factors in boosting corporate performance. The goal this study was to add work discipline as a mediating variable influence motivation and compensation on employee research data used gathered from PT. Truba Garda Device personnel using questionnaires. A sampling responders conducted sensus method, with total 110 employees. use SPSS software test ...

Protecting intellectual property is a major challenge for many firms. This paper examines how compensation arrangements are influenced by the mechanisms firms use to protect their intellectual property. Consistent with firms being concerned about employees leaving to exploit R&D related information on their own or with competing firms, I find that executives’ unvested equity holdings and total ...

rior to 1900, a worker who was disabled by inPdustrial injury or accident could obtain recompense only through lawsuits based on either common law or, in some jurisdictions, employers' liability statutes. Under common law, the plaintiff had to prove the employer's negligence and this, coupled with several other factors, militated greatly against the worker. Thus, there was a reluctance on the p...

In the current era of globalization, high organizational performance demands to be able survive in midst a very tight competition level, taking into account various aspects that influence it. The purpose this study was determine effect leadership style, and compensation on through motivation as an intervening variable. Survey method will applied with causality design based cross-sectional time ...

Author Abstract This study reports the results of an analysis of written protocols collected in a laboratory experiment from 77 subjects while they were making compensation contract selection decisions. Each subject made compensation decisions for four divisional managers operating under them. The researchers varied the level of environmental uncertainty, as well as the level of perceived agent...

The study aims to analyze the effects of compensation and work environment on job satisfaction CV Maju Jayadi Transport's employee. respondents in this are 60 people. type research used is associative research. method collecting data was census method. analysis technique linear regression SPSS version 16.0. Research shows that: (1) has a positive significant impact employee employee, (2) employ...