Empirical Research on New Employee Policies and Firm Performance

新员工政策与企业绩效的实证研究

• 批准号: 22K13508
• 负责人: 顧 俊堅
• 金额: $ 2.41万
• 依托单位: University of Tsukuba
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Early-Career Scientists
• 财政年份: 2022
• 资助国家: 日本
• 起止时间: 2022-04-01 至 2025-03-31
• 项目状态: 未结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-22K13508/
• 关键词: New employee; Employee policy; firm performance; Firm performance

Motivated by accounting and business literature on the employee, this research project aims to systematically test the effects of new employee policies on firm performance.Regarding this project, the main achievements in the year 2022 are as follows:First, one paper related to this project was conducted. In this paper, we investigated whether investors value job information disclosure in Japanese listed firms. We found that firms disclosing more employee welfare policy information had higher abnormal returns around the job information announcement date. Cross-sectional analyses and additional tests suggest that responsible employee investment fosters employee trust and that investors value it in the context of stakeholder capitalism. This paper has been presented at some research workshops. Second, another related paper was accepted and presented at the JAA Annual meeting and TJAR conference (both are reputable accounting conferences in Japan), where we received several insightful comments from the commentators and participants. In this paper, we investigate the impact of heightened gender equality concerns on managers’ disclosure in masculine firms by utilizing the exogenous increase in gender diversity following the Act on the promotion of female participation and career advancement in the workplace.

本研究课题以会计学和企业学有关员工的文献为基础，系统地考察新员工政策对企业绩效的影响。本课题2022年取得的主要成果如下：首先，发表了1篇与本课题相关的论文。在本文中，我们调查了投资者是否重视日本上市公司的职务信息披露。研究发现，员工福利政策信息披露越多的公司，在招聘信息发布日前后的异常收益率越高。横截面分析和额外的测试表明，负责任的员工投资促进员工的信任，投资者的价值在利益相关者资本主义的背景下。这篇论文已在一些研究研讨会上发表。第二，另一篇相关论文被接受并在JAA年度会议和Tsunami会议（两者都是日本著名的会计会议）上发表，我们从评论员和与会者那里收到了一些有见地的评论。在本文中，我们调查的影响，提高性别平等的关注管理人员的披露，男性企业利用外源性增加性别多样性后，促进女性参与和职业发展的工作场所的法案。

项目成果

Gender Policy, Masculine Culture, and Corporate Disclosure

性别政策、男性文化和公司信息披露

• 发表时间: 2022
• 作者: Hayashi;M.;Ideno;T.;Takemura;K.;石部志歩・玉利祐樹・井出野尚・竹村和久;玉利祐樹・石部志歩・井出野尚;井出野尚・林幹也・玉利祐樹・竹村和久;井出野尚・林幹也・玉利祐樹;井出野尚・玉利祐樹・森井真広・竹村和久・岡田光弘;玉利祐樹・井出野尚・竹村和久;玉利祐樹・井出野尚・川杉桂太・村上始・森井真広・竹村和久・岡田光弘;森井真広・井出野尚・玉利祐樹・竹村和久・岡田光弘;長田元;長田元;長田元;長田元;長田元;Junjian Gu
• 通讯作者: Junjian Gu