政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/154115
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113648/144635 (79%)
Visitors : 51577030      Online Users : 950
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/154115


    Title: Can second-chance provisions increase the effectiveness of penalty contracts? Evidence from a quasi field experiment
    Authors: 吳安妮
    Wu, Anne;Chen, Clara Xiaoling;Wang, Laura W.;Wu, Steve Yuching
    Contributors: 會計系
    Keywords: fairness;penalty;performance;second chance
    Date: 2024-06
    Issue Date: 2024-10-28 11:42:50 (UTC+8)
    Abstract: Penalty contracts are commonly utilized in developing countries. Such contracts may be perceived as unfair, potentially reducing employee motivation and performance. We predict that adding a second-chance provision, an opportunity to reverse a penalty for poor performance if subsequent performance improves, could improve the effectiveness of penalty contracts. In a quasi field experiment at a company with two manufacturing facilities in Taiwan, we treated one facility with a traditional-penalty contract without a second-chance provision and the other with a penalty contract with a second-chance provision. We observe a significant difference in the two treatment effects, with employee performance decreasing significantly after the traditional-penalty treatment but showing no decrease when a second-chance provision was included. Further analysis reveals that this difference is mediated by employees' fairness perceptions. These results provide valuable insights to governments, nongovernmental organizations, and multinationals as they work together to improve the fairness of global compensation practices.
    Relation: Contemporary Accounting Research, Vol.41, No.3, pp.1672-1694
    Data Type: article
    DOI link: https://doi.org/10.1111/1911-3846.12961
    DOI: 10.1111/1911-3846.12961
    Appears in Collections:[Department of Accounting] Periodical Articles

    Files in This Item:

    File Description SizeFormat
    index.html0KbHTML74View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback