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Organizational Psychological Capital...

Xu, Yi.

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Organizational Psychological Capital and Financial Reporting Quality.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Organizational Psychological Capital and Financial Reporting Quality./
Author:	Xu, Yi.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 2020,
Description:	115 p.
Notes:	Source: Dissertations Abstracts International, Volume: 82-06, Section: A.
Contained By:	Dissertations Abstracts International82-06A.
Subject:	Business administration. -
Online resource:	https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=28261645
ISBN:	9798557003742

Organizational Psychological Capital and Financial Reporting Quality.
Xu, Yi.

Organizational Psychological Capital and Financial Reporting Quality. - Ann Arbor : ProQuest Dissertations & Theses, 2020 - 115 p.

Source: Dissertations Abstracts International, Volume: 82-06, Section: A.

Thesis (D.B.A.)--University of Wisconsin-Whitewater, 2020.

This item must not be sold to any third party vendors.

Based on organizational psychological capital theory, this study argues that organizational psychological capital, captured by four unique dimensions (optimism, hope, resilience, and self-efficacy), influence a firm's financial reporting quality. Prior studies have revealed that organizational psychological capital is positively associated with organizational performance, organizational ethical climate, employees' job satisfaction and well-being and that these characteristics have been shown to positively influence financial reporting quality. Thus, this study hypothesized and found a positive relationship between organizational psychological capital and the firm's financial reporting quality. In addition, this paper found that the effect of organizational psychological capital on a firms' financial reporting quality is more pronounced for firms with weak corporate governance mechanisms, implying that firm-level psychological capital becomes important in certain situations.

ISBN: 9798557003742Subjects--Topical Terms:

3168311
Business administration.
Subjects--Index Terms:

Organizational psychological capital

Organizational Psychological Capital and Financial Reporting Quality.
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245 1 0 $a Organizational Psychological Capital and Financial Reporting Quality.
260 1 $a Ann Arbor : $b ProQuest Dissertations & Theses, $c 2020
300 $a 115 p.
500 $a Source: Dissertations Abstracts International, Volume: 82-06, Section: A.
500 $a Advisor: Bhandari, Avishek.
502 $a Thesis (D.B.A.)--University of Wisconsin-Whitewater, 2020.
506 $a This item must not be sold to any third party vendors.
520 $a Based on organizational psychological capital theory, this study argues that organizational psychological capital, captured by four unique dimensions (optimism, hope, resilience, and self-efficacy), influence a firm's financial reporting quality. Prior studies have revealed that organizational psychological capital is positively associated with organizational performance, organizational ethical climate, employees' job satisfaction and well-being and that these characteristics have been shown to positively influence financial reporting quality. Thus, this study hypothesized and found a positive relationship between organizational psychological capital and the firm's financial reporting quality. In addition, this paper found that the effect of organizational psychological capital on a firms' financial reporting quality is more pronounced for firms with weak corporate governance mechanisms, implying that firm-level psychological capital becomes important in certain situations.
590 $a School code: 1968.
650 4 $a Business administration. $3 3168311
653 $a Organizational psychological capital
653 $a Corporate governance
653 $a Financial reporting quality
653 $a Earnings management
653 $a Organizational climate
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690 $a 0310
690 $a 0635
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710 2 $a University of Wisconsin-Whitewater. $b College of Business and Economics. $3 3429946
773 0 $t Dissertations Abstracts International $g 82-06A.
790 $a 1968
791 $a D.B.A.
792 $a 2020
793 $a English
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