View : 505 Download: 0

Full metadata record

DC Field Value Language
dc.contributor.author박소라*
dc.date.accessioned2022-08-12T16:31:22Z-
dc.date.available2022-08-12T16:31:22Z-
dc.date.issued2022*
dc.identifier.issn1540-496X*
dc.identifier.otherOAK-32106*
dc.identifier.urihttps://dspace.ewha.ac.kr/handle/2015.oak/262410-
dc.description.abstractUsing the firm-level labor union data unique to Korea, this study examines the influence of labor unions on firms’ income smoothing activities through R&D expense adjustment. We show that unionized firms have greater extent of income smoothing through R&D adjustment, suggesting that labor unions impose pressure on management to smooth out fluctuation in earnings path. Also, we find evidence that the positive association between labor union and income smoothing via R&D expense is significant only for non-chaebol firms. These findings add to the existing literature on the impact of labor unions, one of important stakeholders, on firms’ accounting choices and financial reporting behavior. © 2022 Taylor & Francis Group, LLC.*
dc.languageEnglish*
dc.publisherRoutledge*
dc.subjectchaebol*
dc.subjectincome smoothing*
dc.subjectKorea*
dc.subjectLabor union*
dc.subjectM41*
dc.subjectM43*
dc.subjectR&D expense*
dc.titleDo Labor Unions Affect Income Smoothing Through R&D Management?*
dc.typeArticle*
dc.relation.indexSSCI*
dc.relation.indexSCOPUS*
dc.relation.journaltitleEmerging Markets Finance and Trade*
dc.identifier.doi10.1080/1540496X.2022.2088346*
dc.identifier.scopusid2-s2.0-85132440432*
dc.author.googleShin I.*
dc.author.googlePark S.*
dc.contributor.scopusid박소라(56230953700)*
dc.date.modifydate20240220115214*
Appears in Collections:
경영대학 > 경영학전공 > Journal papers
Files in This Item:
There are no files associated with this item.
Export
RIS (EndNote)
XLS (Excel)
XML


qrcode

BROWSE