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.

该研究项目的旨在系统地测试新员工政策对固件绩效的影响。在此项目中，2022年的主要成就如下：首先，一份与该项目相关的论文。在本文中，我们调查了投资者是否重视日本上市公司中的工作信息披露。我们发现，披露更多员工福利政策信息的公司在工作信息公告日期的回报率较高。横断面分析和其他测试表明，负责员工投资促进了员工信任，并且投资者在利益相关者资本主义的背景下重视它。本文已在一些研究研讨会上介绍。其次，在JAA年度会议和TJAR会议上接受了另一篇相关的论文并提交了一篇论文（两者都是日本有信誉的会计会议），在那里我们收到了评论员和参与者的几篇有见地的评论。在本文中，我们通过利用该法案后，通过利用性别多样性的外在增长对促进女性参与和职业发展的工作场所中的性别多样性的增加，调查了性别平等对经理披露的影响的影响。

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