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This paper investigates the influence of effective tax payment on the CEO promotion in local State Owned Enterprise (SOE) in China. Based on the analysis of listed local SOEs in China from 2004 to 2010, this paper tests the relationship between CEO promotion and tax payment. In addition, the moderating effect of pyramid layer is tested. This paper finds that there is a significant positive relationship between Effective Tax Rate (ETR) and CEO promotion, which suggests that CEOs may be aggressive in tax payment to please the local governments, who ultimately own the local SOEs. The current paper also finds that the relationship between ETR and CEO promotion is weakened as pyramid layers increase. Our conclusions enrich the literature on CEO turnover and the role of pyramid structure. The conclusions are also helpful for the SOEs&rsquo ; reform in China and other developing countries. First, this paper is among the first to investigate the relationship between ETR and CEO turnover. Second, this paper highlights the function of pyramid structure in mitigating government intervention. Third, this paper also adds to the research on effective tax.

This study investigated the pragmatic competence of Chinese heritage learners (CHLs) on the use of three Chinese-specific mitigation devices: Chinese sentence final particles (SFPs), yixia/xia "for a while", and reduplication of verbs. Their performances were compared with those of foreign language learners of Chinese (CFLs) and native Chinese speakers (NSs). Twenty-three NSs and 60 Chinese language learners in the intermediate and advanced-level classes (31 CHLs and 29 CFLs) participated in the study. Participants completed a computerized written production task that included two types of situations (PD-low and high situations) based on two contextual factors: the power relationship (P) and social distance (D). The statistical findings showed no notable significant heritage advantage; however, the post-hoc analysis revealed the unique nature of CHLs' pragmatic competence, vacillating between CFLs and NSs. Specifically, CHLs outperformed CFLs in the use of SFPs and yixia/xia in both PD-low and high situations, but they fell behind the
NSs in certain aspects, especially in their linguistic knowledge on SFPs and yixia/xia.

AbstractThe current research on the slack–performance relationship pays attention mainly to a set of overlapping slack natures, such as being sticky or absorbed, without sufficient consideration of variables related to the internal structure of a given organization. We posit that this weakness may prevent us from further understanding how different slack resources (the slacks) influence firms' corporate socially responsible performance (CSR). Combining the resource‐based view of the firm with a perspective of international integration, we propose a new model explaining how structural‐related variables may interact with the slacks and influence firms' CSR. Analyzing data from publicly listed US firms (2002–2012), we obtain evidence supporting the importance of organizational integration structure for understanding the slack–performance relationship.

We examined how leadership style affects the relationship between new employee intention to leave (NEIL) and the consequent work performance of that employee. We focused on NEIL with employees who had begun work at a large hospitality firm in China, and tested the consequences of leadership
style on their work performance. We compared the moderating effects of abusive and ethical leadership styles on the relationship between NEIL and the employees' consequent work performance. We collected survey data from responses from a sample of 355 leader–employee dyads, with 61 leaders
supervising the groups of employees. Results showed that NEIL had a negative effect on the employees' consequent work performance. In addition, an abusive leadership style increased this negative effect, whereas an ethical leadership style helped to neutralize the effect.