This study examines whether and how implementation of high-performance work systems (HPWS) by first-line managers relates to work unit performance. We hypothesized and tested a positive relationship between first-line managers’ implementation of HPWS and work unit performance, and we...

The successful implementation of change initiatives remains challenging, as a high number of change processes still fail due to ‘human factor problems’. Following this challenge, our research aimed to investigate how individuals are differently affected by organizational change by looking at...

Fundraising appeals often announce that some funds have already been raised in order to reach a certain threshold. This article reports results from a field experiment examining the role of seed money (i.e., no, 50%, and 67%) in combination with threshold size (i.e., low versus high) in...

The construction of business process models has become an important requisite in the analysis and optimization of processes. The success of the analysis and optimization efforts heavily depends on the quality of the models. Therefore, a research domain emerged that studies the process of process...

This paper empirically examines whether the generally accepted finding that the firm’s accounts receivable tends to be industry-specific is valid for private mature Belgian firms between 2001 and 2008.The average accounts receivable of the firm’s industry in 2001 is not an important...

Multilevel security (MLS) is specifically created to protect information from unauthorized access. In MLS, documents are assigned to a security label by a trusted subject e.g. an authorized user and based on this assignment; the access to documents is allowed or denied. Using a large number of...

We record the existence of an availability heuristic that is reflected in disaster myopia of U.S. investors and exists prior to the attacks of 9/11. We argue that this is fueled by an aggregate experience hypothesis effect, resulting in a pronounced increase in the sensitivity of U.S. stock...

We study the tightness of the complete electronic interbank foreign exchange market for the HUF/ EUR over a two year period. First, we review the cost components that a liquidity provider on this type of market faces, and integrate them in an empirical spread decomposition model. Second, we...

The European Commission (EC) has the intention to establish a Common Consolidated Corporate Tax Base, which requires an allocation formula to fairly distribute the consolidated tax base among all group entities. A fair distribution would mean that the allocation is closely related to the profit...

In view of policy action to integrate ex-offenders into society, it is important to identify the underlying mechanisms of the negative relationship between criminal record on the one hand and later employment and earnings on the other hand. Therefore we identify hiring discrimination against...