Yang, Wenbin; Mou, Jiaqi; Ji, Li - In: China journal of accounting research : CJAR 18 (2025) 1, pp. 1-18
This study investigates the impact of labor outsourcing on innovation, using manually collected data from Chinese A-share listed companies from 2012 to 2022. The results indicate that labor outsourcing significantly enhances firms' innovation level. This relationship is primarily driven by...