The psychological contract is considered a critical construct in organizational behavior literature because it informs employee emotions, attitudes, and behaviors in the workplace. Although the psychological contract has been explored extensively over the last 50 years, numerous theoretical,...

A psychological contract (PC) reflects the relationship(s) between employees and their employers and involves a personal interpretation of the obligations and rewards between those parties. Within the auditing profession, while the actual “employers” of auditors are the auditing firms that...

We use a unique dataset of product warranty offerings by firms to investigate the effect of a firm's warranty reserve levels on its capital structure decisions. Our sample consists of firms that (i) offer explicit warranties, (ii) likely offer implicit product warranties, and (iii) are in...

Existing theories of a firm's optimal capital structure seem to fail in explaining why many healthy and profitable firms rely heavily on equity financing, even though benefits associated with debt (like tax shields) appear to be high and the bankruptcy risk low. This holds in particular for...

The changing nature of work these days has brought about issues of psychological well-being of employees affected by organizational change. The present study investigated the moderating effect of work values on the relationship between perceived job insecurity and psychological distress among...