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경영대학
경영학전공
Journal papers
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Do Labor Unions Affect Income Smoothing Through R&D Management?
Title
Do Labor Unions Affect Income Smoothing Through R&D Management?
Authors
Shin I.
;
Park S.
Ewha Authors
박소라
SCOPUS Author ID
박소라
Issue Date
2022
Journal Title
Emerging Markets Finance and Trade
ISSN
1540-496X
Citation
Emerging Markets Finance and Trade
Keywords
chaebol; income smoothing; Korea; Labor union; M41; M43; R&D expense
Publisher
Routledge
Indexed
SSCI; SCOPUS
Document Type
Article
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.
DOI
10.1080/1540496X.2022.2088346
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