Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 박소라 | * |
dc.date.accessioned | 2022-08-12T16:31:22Z | - |
dc.date.available | 2022-08-12T16:31:22Z | - |
dc.date.issued | 2022 | * |
dc.identifier.issn | 1540-496X | * |
dc.identifier.other | OAK-32106 | * |
dc.identifier.uri | https://dspace.ewha.ac.kr/handle/2015.oak/262410 | - |
dc.description.abstract | Using 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.language | English | * |
dc.publisher | Routledge | * |
dc.subject | chaebol | * |
dc.subject | income smoothing | * |
dc.subject | Korea | * |
dc.subject | Labor union | * |
dc.subject | M41 | * |
dc.subject | M43 | * |
dc.subject | R&D expense | * |
dc.title | Do Labor Unions Affect Income Smoothing Through R&D Management? | * |
dc.type | Article | * |
dc.relation.index | SSCI | * |
dc.relation.index | SCOPUS | * |
dc.relation.journaltitle | Emerging Markets Finance and Trade | * |
dc.identifier.doi | 10.1080/1540496X.2022.2088346 | * |
dc.identifier.scopusid | 2-s2.0-85132440432 | * |
dc.author.google | Shin I. | * |
dc.author.google | Park S. | * |
dc.contributor.scopusid | 박소라(56230953700) | * |
dc.date.modifydate | 20240220115214 | * |