IDEAS home Printed from https://ideas.repec.org/a/tra/jlabre/v27y2006i3p381-395.html
   My bibliography  Save this article

Bonuses and Investment in Intangibles

Author

Listed:
  • TAHIR M. NISAR

Abstract

Traditional analyses of bonuses have focused on performance measures such as output or profit as the sole determinant of bonus pay plans. However, companies now use bonuses for a variety of purposes, including employee recruitment and retention and to obtain better outcomes in quality and customer service. These trends suggest that a host of strategic considerations influence company decisions about bonus payouts, ranging from traditional concerns such as employee performance to the company's reputation among prospective employees and customers, stakeholder influence, and support for technological and organizational change as part of company plans to develop intangible assets. Using data from 2000 ELCS (European Labor Cost Survey), I investigate the determinants of bonus payouts, in particular how a company's concerns about intangible assets affect its bonus outlays. Consistent with a growing body of evidence, both individual and workplace effects are important in explaining the variation in the incidence of bonus payments. Specifically, the findings suggest that human capital investments are positively related to bonus payments.

Suggested Citation

  • Tahir M. Nisar, 2006. "Bonuses and Investment in Intangibles," Journal of Labor Research, Transaction Publishers, vol. 27(3), pages 381-395, June.
    • Handle: RePEc:tra:jlabre:v:27:y:2006:i:3:p:381-395
    as

    Download full text from publisher

    File URL: http://transactionpub.metapress.com/link.asp?target=contribution&id=7XTQGB08EN5WYGHP
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Julie Walker, 2010. "The Use of Performance-based Remuneration: High versus Low-growth Firms," Australian Accounting Review, CPA Australia, vol. 20(3), pages 256-264, September.
    2. Carlos Fong Reynoso & Luis Ernesto Ocampo Figueroa, 2010. "Intangible Resources As A Determinant Of Accelerated Internationalization," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 4(4), pages 95-105.
    3. Luis Ernesto Ocampo Figueroa & Moises Alejandro Alarcon Osuna & Carlos Fong Reynoso, 2014. "Determinants of the Internationalization of the Firm: The Accelerated Model vs. the Sequential Model," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 8(5), pages 81-93.
    4. Schubert, Torben & Jäger, Angela & Türkeli, Serdar & Visentin, Fabiana, 2020. "Addressing the productivity paradox with big data: A literature review and adaptation of the CDM econometric model," MERIT Working Papers 2020-050, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tra:jlabre:v:27:y:2006:i:3:p:381-395. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Christopher F. Baum (email available below). General contact details of provider: http://transactionpub.metapress.com/link.asp?target=journal&id=110581 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.