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Labor Union and Accounting Conservatism* · Study

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PreprintLabor Union and Accounting Conservatism*

Winnie Siu Ching Leung2009

OA

Preprintgreen2009

Labor Union and Accounting Conservatism*

Winnie Siu Ching Leung · Oliver Zhen Li · Oliver Meng Rui

41 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

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References

1997The conservatism principle and the asymmetric timeliness of earnings1 2000The effect of international institutional factors on properties of accounting earnings 2003Conservatism in Accounting Part I: Explanations and Implications 2002The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs 1995Stakeholders' implicit claims and accounting method choice 1980The Exit-Voice Tradeoff in the Labor Market: Unionism, Job Tenure, Quits, and Separations 2010Labor Unions, Operating Flexibility, and the Cost of Equity 1998The Conservatism Principle and the Asymmetric Timeliness of Earnings

Cited by

2020Does Government Spending Crowd Out R&D Investment? Evidence from Government-Dependent Firms and Their Peers 2017The Economic Consequences of Labor Unionization: Evidence from Stock Price Crash Risk 2017Organized Labor and Audit Fees 2010Strategic Accounting Choice Around Firm-Level Labor Negotiations 2021Board Level Employee Representation and Tax Avoidance in Europe

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2011The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisispreprint · 8 shared references 2008Product Market Competition and Accounting Conservatismpreprint · 8 shared references 2013Information Asymmetry and Accounting Conservatism Under IFRS Adoptionpreprint · 8 shared references 2008Accounting Conservatism and the Cost of Capital: An International Analysispreprint · 7 shared references 2016Conditional Conservatism and Debt versus Equity Financingarticle · 7 shared references 2007Unexpected Accruals and Conditional Accounting Conservatismarticle · 7 shared references

Details

Year2009

Typepreprint

Published2009-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations41

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.2139/ssrn.1462594

openalex_workW1962746210

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2023Political Corruption and Accounting Conservatism

2019The impact of labor unionization on monitoring costs