Arbeitspapier

The adoption and termination of profit sharing for employees: Does management's attitude play a role?

Examinations on the determinants of profit sharing usually focus on objective firm characteristics. Using data from manufacturing firms in Germany, this study shows that managers' subjective attitudes towards profit sharing also play an important role in the adoption and termination of this payment scheme. Positive management attitudes are associated with an increased likelihood of adopting profit sharing. While to some extent this entails failed experimentation, positive managerial attitudes also substantially contribute to a sustained use of profit sharing. The pattern of results holds even when controlling for a variety of objective firm characteristics.

Sprache
Englisch

Erschienen in
Series: Research Papers in Economics ; No. 1/16

Klassifikation
Wirtschaft
Compensation Packages; Payment Methods
Personnel Economics: Compensation and Compensation Methods and Their Effects
Thema
profit sharing
management attitude
management discretion
subjective factors
experimentation

Ereignis
Geistige Schöpfung
(wer)
Jirjahn, Uwe
Ereignis
Veröffentlichung
(wer)
Universität Trier, Fachbereich IV – Volkswirtschaftslehre
(wo)
Trier
(wann)
2016

Handle
Letzte Aktualisierung
10.03.2025, 11:42 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
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Objekttyp

  • Arbeitspapier

Beteiligte

  • Jirjahn, Uwe
  • Universität Trier, Fachbereich IV – Volkswirtschaftslehre

Entstanden

  • 2016

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