Browsing by Author "Michaelides, Andrie"

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    Chief Human Resource Officers and accounting disclosures: illuminating the firm’s most important asset or window dressing?
    (Elsevier, 2023-04-18) Michaelides, Andrie; Vafeas, Nikos
    Social activism, including movements towards equal pay, gender rights, and racial equality, has heightened public scrutiny, exerting pressure on firms to reassess and reform their human resource practices to ensure they align with current social and ethical norms. Chief Human Resource Officers (CHROs) have a potentially important role in defining and promoting appropriate human resource practices through human resource disclosures in corporate annual reports. We empirically examine the effect of CHROs on expanded human capital resource (HCR) disclosures, recently mandated by the SEC. We find that CHROs have a greater effect on the quality of HCR disclosures when they belong to the top management team, and less so when they belong to groups that are more poorly represented in top management, such as women, racial or ethnic minorities, or non-US nationals, and CHROs holding a liberal arts degree. Jointly considering the characteristics of CHROs, CEOs, and CFOs, we additionally find that pro-democratic political ideology is related to higher quality HCR disclosures. This study contributes to the literature by introducing a generalizable measure of HCR disclosure quality, uncovering significant heterogeneity in HCR disclosure quality across large US firms, and highlighting the role of CHROs in this process. In doing so, this study documents evidence that individual top executives in addition to the CEO and CFO can have a measurable effect on voluntary financial disclosures.
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    A qualitative exploration of managerial mothers' flexible careers: the role of multiple contexts
    (Elsevier, 2023-01-11) Michaelides, Andrie; Anderson, Deirdre A.; Vinnicombe, Susan
    This study explores the lived career experiences of women managers with children in Sweden. Drawing on existing theory on flexible careers which proposes that multiple contexts – institutional, organizational and individual - shape employees' career decisions, we present findings from a study of 34 career mothers in dual-income households within a large engineering company in Sweden. We show that the institutional context in Sweden, with its shared parental leave, is an important element in the women's career decisions by directly mandating the fathers' engagement with childcare and home roles and indirectly fostering a family-supportive organizational culture. We theorize that the family context needs to be incorporated into existing theoretical models and specifically demonstrate how continuing shared childcare roles between the parents is critical to mothers' career outcomes. We evidence the various ways in which fathers engage with home responsibilities and how that influences the mothers' career decisions. Furthermore, we argue that the institutional environment has consequences which cascade down to each of the other contextual levels and that the importance of the different contexts can vary according to the work-care regime. We therefore challenge recent research which claims that the industry ecosystem is the crucial force in shaping women's careers.