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الرئيسية > سلوك إخفاء المعرفة كمتغير وسيط...>الوصف

سلوك إخفاء المعرفة كمتغير وسيط في علاقة الإشراف المسيء بسلوك العمل الابتكاري: دراسة تطبيقية على العاملين بالبنوك بالفيوم

العنوان بلغة أخرى: Knowledge Hiding Behavior as a Mediating Variable in the Relationship between Abusive Supervision and Innovative Work Behavior: An Empirical Study on Bank's Employees in Fayoum
المصدر: مجلة الدراسات المالية والتجارية
الناشر: جامعة بني سويف - كلية التجارة
المؤلف الرئيسي: سنوسى، حامد زعزوع (مؤلف)
المجلد/العدد: ع3
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2022
الشهر: ديسمبر
الصفحات: 730 - 788
DOI: 10.21608/mosj.2022.273402
ISSN: 1687-3440
رقم MD: 1388549
نوع المحتوى: بحوث ومقالات
اللغة: العربية
قواعد المعلومات: EcoLink
مواضيع:
سلوك العمل الابتكاري | الإبداع الوظيفي | البنوك التجارية
كلمات المؤلف المفتاحية:
الإشراف المسيء | إخفاء المعرفة | سلوك العمل الابتكاري | الإبداع الوظيفي | البنوك | Abusive Supervision | Knowledge Hiding | Innovative Work Behavior | Banks
رابط المحتوى:
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المستخلص: This research aims to study the impact of interaction between different levels of tax avoidance and firm risk on the cost of equity. An empirical study was conducted on a sample of (1123) observations that covers (120) company listed in Egyptian stock market during the period (2009-2019). To achieve this aim, Author used Current effective tax rate (Current ETR), Total book tax differences (TBTD) to measure the level of tax avoidance, but Author used model that develop by (Omran and Pointon.2004) to measure the cost of equity. The results showed the existence of a significant positive interaction impact for Total, Effective, Aggressive level of tax avoidance and firm risk on the cost of equity. The results also showed the existence of a significant negative interaction impact for Effective level of tax avoidance and firm risk (measured by TBTD only) on the cost of equity. These results indicate that an increase in the level of tax avoidance activities, especially (aggressive tax avoidance), leads to companies bearing tax risks in addition to their exposure to other non-tax risks such as reputational and agency risks and others, which leads to a greater increase in the risks associated with tax avoidance compared to the returns The resulting tax savings, and thus increase the uncertainty about the cash flows of the firm and thus increase the cost of equity. The results also indicate the possibility of enterprises exploiting tax savings for some effective or less risky tax avoidance activities, and then it is expected to increase the returns of the effective level of tax avoidance more than the risks associated with it, which leads to a reduction in the cost of equity.

The aim of the research is to test the role of knowledge hiding behavior as a mediating variable that can explain the effect of abusive supervision on the innovative work behavior of bank employees. We Tested Two models of the relationships between the research variables on data collected from 277 individual employees of bank branches in Fayoum Governorate, The results show that: abusive supervision has a direct, negative, significant effect on innovative work behavior, but, when knowledge-hiding behavior was en-tered as a mediating variable In the structural equations, the direct effect of abusive supervision on innovative work behavior became insignificant, while it had an indirect negative effect through knowledge hiding. And it was proven that knowledge hiding had a complete mediation role that ex-plains the effect of abusive supervision on innovative work behavior.
ISSN: 1687-3440

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