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Equity Theory (equity + theory)
Selected AbstractsReciprocity in Parent,Child Exchange and Life Satisfaction among the Elderly: A Cross-National PerspectiveJOURNAL OF SOCIAL ISSUES, Issue 4 2007Ariela Lowenstein This study explores the role of intergenerational exchange relationships in the life satisfaction of a cross-national sample of older people. Specifically, it replicates and extends the study by Lee, Netzer, and Coward (1995), which examined the effects of aid exchanged between generations,older parents and their adult children. Social exchange and equity theories serve as the theoretical frameworks for the present research. The current research is based on data collected in the OASIS cross-national five countries project from 1,703 respondents (75+) living in urban settings. The main results are that the capacity to be an active provider in exchange relations enhances elders' life satisfaction. Being mainly a recipient of help from adult children is related to a lower level of life satisfaction. Filial norms are negatively related to life satisfaction. The study also underscores the importance of the emotional component in intergenerational family relations to the well-being of the older population. Intergenerational family bonds reflect a diversity of forms related to individual, familial, and social structural characteristics. The research highlights the importance of reciprocity in intergenerational relations between older parents and their adult children. [source] A Taxonomy of Equity FactorsJOURNAL OF APPLIED SOCIAL PSYCHOLOGY, Issue 1 2008Philip H. Siegel A perplexing problem with Adams' (1963) equity theory has been the difficulty associated with operationalizing requisite components, perceived employee inputs, and outcomes. This study, involving 352 respondents, produced empirically derived, two-dimensional taxonomies of inputs and outcomes, laying the foundation for identification of key variables. Specifically, the study summarizes a typology of 9 distinct employee inputs perceived as controllable by individuals, including effort, education, attendance, and cooperativeness. Conversely, the study summarizes a typology of 14 distinct outcomes along a continuum of 4 dimensions, including personalized vs. generalized and economic vs. noneconomic characteristics. These typologies and incumbent regression analysis provide insight into the complexities associated with inputs and outcomes in the context of equity theory. [source] An Evaluation of the Value Relevance of Consolidated versus Unconsolidated Accounting Information: Evidence from Quoted Spanish FirmsJOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT & ACCOUNTING, Issue 3 2000Cristina Abad In this paper we investigate the value-relevance of consolidated versus parent company accounting information. In particular we investigate the value relevance of the minority interest components of net total assets and earnings as currently reported and under the full entity approach to consolidated reporting. An Edwards-Bell-Ohlson valuation framework is used to generate results. By this means we cast light on the suitability of accounting regulation being developed based upon the entity or parent company theories of consolidation. We carry out the analysis in the Spanish context and the sample contains 474 observations of non-financial firms quoted in the Madrid Stock Exchange for the period 1991,97. The results from this analysis not only have domestic relevance but provide guidance of a more international nature relating to the impact of group definition, concepts of control and the most value relevant method of consolidated disclosure. The results show that, from a valuation perspective, consolidated information dominates non-consolidated, or parent company, information. However, neither the currently reported minority interest components of net total assets and earnings, nor their values under the full equity method of consolidation, are found to be value relevant. These results raise the question of whether group definitions based on the equity theory of consolidation are the most useful to investors. [source] A framework for compensation plans with incentive valuePERFORMANCE IMPROVEMENT, Issue 2 2007William J. Liccione Although Vroom's expectancy theory and its later application to the workplace by Lawler have significant implications for the development of compensation plans with incentive value, they do not consider at least two critical components of incentive plan design: individuals' initial commitment to their goals and the relative value of rewards individuals receive for accomplishing their goals. This article integrates expectancy theory, goal theory, and equity theory into a comprehensive framework for the effective design of compensation plans with incentive value. [source] | |||||||||||||