Purpose: The purpose of this paper is to define the relative optimal incentive contract to effectively encourage employees to improve work efficiency while actively implementing innovative behavior. Design/methodology/approach: This paper analyzes a two staged incentive contract coordinated with...

We investigate the effect of neighbourhood deprivation on individual subjective and objective wellbeing for England and Wales. Our identification strategy combines rich longitudinal information on individual characteristics, family background and initial job conditions with panel data estimators...

Auditing standards and anecdotal evidence suggest that accounting personnel's lack of financial reporting competencies can increase audit risk. This study draws on human capital theory to measure the quality of accounting personnel based on their education level and obtains evidence of how the...

Customers' voluntary behaviors (i.e., customer citizenship behaviors, CCBs) are of ever-increasing interest, given that they produce extraordinary value for service providers. Whether customer perceived support (CPS) from service providers leads to CCBs has remained largely understudied in...

In this paper we use linked Census data to document rates of intergenerational housing mobility across ethnic groups in England and Wales. While home ownership has declined across all ethnic groups, we find substantial differences between them, with Black, Pakistani and Bangladeshi households...

Combining the company’s risk of financial fraud predicted by the machine learning method and unique Chinese data of board voting, this study investigates whether independent directors can identify the company’s risk of financial fraud. We find that independent directors are more likely to...