Employee firing costs and accounting conservatism: Evidence from wrongful discharge laws

Author:

Gao Huasheng1ORCID,Huang Jun2,Zhang Tianshu3

Affiliation:

1. Fanhai International School of Finance Fudan University Shanghai China

2. Institute of Accounting and Finance Shanghai University of Finance and Economics Shanghai China

3. School of Accounting Shanghai University of International Business and Economics Shanghai China

Funder

National Natural Science Foundation of China

Program for Professor of Special Appointment (Eastern Scholar) at Shanghai Institutions of Higher Learning

Publisher

Wiley

Subject

Finance,Business, Management and Accounting (miscellaneous),Accounting

Reference58 articles.

1. Wrongful discharge laws and innovation;Acharya V.;Review of Financial Studies,2014

2. Labor unemployment risk and corporate financing decisions;Agrawal A.;Journal of Financial Economics,2013

3. The effect of mandatory IFRS adoption on conditional conservatism in Europe;Andre P.;Journal of Business Finance & Accounting,2014

4. Outsourcing at will: The contribution of unjust dismissal doctrine to the growth of employment outsourcing;Autor D.;Journal of Labor Economics,2003

5. The costs of wrongful‐discharge laws;Autor D.;Review of Economics and Statistics,2006

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