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Record W4413850491 · doi:10.1016/j.mar.2025.100944

Labour adjustment by employee type when sales change

2025· article· en· W4413850491 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueManagement Accounting Research · 2025
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicJob Satisfaction and Organizational Behavior
Canadian institutionsUniversity of Calgary
FundersHumanities and Social Science Fund of Ministry of Education of ChinaMinistry of EducationNational Natural Science Foundation of China
KeywordsBusinessEconomicsAccountingOperations managementLabour economics

Abstract

fetched live from OpenAlex

We examine how companies in China manage labour resources through sales upturns and downturns. We argue that managers make implicit commitments to retain some employees through downturns based on the nature of activities the employees engage in. We predict higher commitment in contracting (more stickiness) for employees who accumulate intangible asset value and engage in other long horizon activities. We associate employees with three primary business activities: sales and marketing (S&M), accounting and financial management (A&F) and production and operations (P&O). Employees in S&M acquire product knowledge and build relations with customers that benefit the firm over time. Employees in A&F combine professional skills with knowledge of the firm to support current operations and plan for future demand. Employees in P&O apply general and firm-specific skills to service current production and sales. We discriminate between state-owned enterprises (SOEs) and non-SOEs in our analysis. For SOEs, there is stickiness in labour adjustment across all activities, consistent with political employment objectives of SOEs. For non-SOEs, firms add more employees for S&M and A&F when sales increase than they remove when sales decrease but adjustments to labour for P&O activities are symmetric with respect to increases and decreases in sales.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesInsufficient payload (model declined to judge)
Consensus categoriesInsufficient payload (model declined to judge)
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: Not applicable
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.158
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.002
Science and technology studies0.0010.000
Scholarly communication0.0010.001
Open science0.0010.001
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0020.004

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.059
GPT teacher head0.335
Teacher spread0.276 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it