The effect of unionization on firms’ earnings management and employee compensation : evidence from a regression discontinuity design
Guoyu Lin, Anna Bergman Brown, Wentao Wu
| Year of publication: |
2023
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| Authors: | Lin, Guoyu ; Brown, Anna ; Wu, Wentao |
| Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 50.2023, 9/10, p. 1715-1742
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| Subject: | bargaining power | earnings management | unionization | wage and pension expenses | Bilanzpolitik | Accounting policy | Gewerkschaftsmitgliedschaft | Union membership | Lohn | Wages | Gewerkschaft | Trade union | Verhandlungsmacht | Bargaining power | Regressionsanalyse | Regression analysis |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jbfa.12665 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014443314