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Unionization and accounting policy choices: An empirical examination · Study

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ArticleUnionization and accounting policy choices: An empirical examination

Charles P. Cullinan1994

Article1994

Unionization and accounting policy choices: An empirical examination

Charles P. Cullinan · James A. Knoblett

46 citations·0/0 files stored·Journal of Accounting and Public Policy

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

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References

1985Positive Accounting Theory 1978Towards a Positive Theory of the Determination of Accounting Standards.1984What do unions do 1990Positive Accounting Theory: A Ten Year Perspective.1981An income strategy approach to the positive theory of accounting standard setting/choice 1979Some economic determinants of accounting policy choice 1983The effects of debt covenants and political costs on the choice of accounting methods 1990Employer Behavior in the Face of Union Organizing Drives

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2008Evidence of income-decreasing earnings management before labour negotiations within the firms 2011Determinants of different accounting methods choice in Tanzania 2022Labor unions and real earnings management 2010Are potential effects of SFAS 158 associated with firms' decisions to freeze their defined benefit pension plans?2017Organized Labor and Audit Fees 2010Strategic Accounting Choice Around Firm-Level Labor Negotiations

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Year1994

Typearticle

Published1994-03-01

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations46

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/0278-4254(94)90012-4

openalex_workW2087933201

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2016Labor Unemployment Concern and Corporate Discretionary Disclosure

2021Employee Cash Profit-Sharing and Earnings Management