Investors are facing doubt on the quality of earning reported. They require some indicators to detect the quality of earning reported. The use of past performance as indicators of current and future earning management is challengeable since there are contradicting results in the sign of the relationship between past performance and earning management. Another variable may moderate their relationship. Therefore, it is the purpose of this study to know if employee’s relative earning is the moderating variable in the relationship between past performance and earning management. One hundred thirty-five companies listed in Indonesia Stock Exchange were selected with the use of stratified random sampling. The data is analyzed using sub-group analysis followed by the Chow F test and the linear regression analysis. Earning management is the dependent variable, whereas past performance is the independent variable, and employee relative earning is the moderating variable. The null hypotheses were rejected. A significant negative association exists between past performance and earning management, while the employee relative earning was found to be the moderating variable. The effect of past performance to earning management increases as employee relative earning getting lower.

Improving employee and organizational performance has been the main concern of many organizations for decades and several factors have also been studied as predictors of employee performance in organizations. However, studies that comprehensively measured all the dimensions of employee performance that enhance organizational effectiveness are limited. This paper explored the influence of HRM practices on the employee performance in the Nigerian public sector. Using cross sectional method on 265 participants from local government areas, the findings revealed that HRM practices such as job rotation, job autonomy and career planning had a significant and positive influence on all the three dimensions of employee performance (task, contextual and adaptive performance).

The popularity of Six Sigma, as a means for improving quality, has grown exponentially in recent years. It is a proven methodology to achieve breakthrough improvement in process performance that generates significant savings to bottom line of an organization. This paper illustrates how Six Sigma methodology may be used to improve service processes. The purpose of this paper is to develop Six Sigma DMAIC methodologies that would help service organizations look into their processes. In addition, it demonstrates the vital linkages between process improvement and process variation. The study identifies critical process parameters and suggests a team structure for Six Sigma project in service operations.