Unemployment Risk and Accounting Conservatism

We examine the effect of labor unemployment risk on corporate accounting conservatism by exploring the relationship between unemployment insurance benefits and conservatism. We find that lower perceived unemployment risk (i.e. higher unemployment insurance benefits) is associated with lower conditional conservatism. The effect is more pronounced when employees are more exposed to unemployment risk and when the firms face higher bankruptcy or litigation risk

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Year of publication:	2020
Authors:	Chu, Yongqiang
Other Persons:	Liu, Shiang (contributor) ; Qiu, Mingming (contributor)
Publisher:	[2020]: [S.l.] : SSRN
Subject:	Arbeitslosigkeit \| Unemployment \| Risiko \| Risk \| Vorsichtsprinzip \| Principle of prudence \| Konservatismus \| Conservatism

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