The use of accounting flexibility to reduce labor renegotiation costs and manage earnings
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- DeAngelo, Harry & DeAngelo, Linda, 1991. "Union negotiations and corporate policy *1: A study of labor concessions in the domestic steel industry during the 1980s," Journal of Financial Economics, Elsevier, vol. 30(1), pages 3-43, November.
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- Clinch, Greg & Magliolo, Joseph, 1993. "CEO compensation and components of earnings in bank holding companies," Journal of Accounting and Economics, Elsevier, vol. 16(1-3), pages 241-272, April.
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CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Keishi Fujiyama & Makoto Kuroki, 2017. "Employee Downsizing and Accounting Choices: Evidence from Japan," Discussion Paper Series DP2017-06, Research Institute for Economics & Business Administration, Kobe University, revised Sep 2017.
- Hamdi Ben-Nasr & Abdullah Al-Dahmash & Hamdi Ben-Nasr, 2015. "Do Labor Unions Affect Stock Price Crash Risk?," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 6(2), pages 11-22, April.
- Jean-Louis Paré & Frédéric Demerens, 2011. "Détecter les manipulations financières en France : Le cas d'une PME cotée sur Alternext," Post-Print hal-00650559, HAL.
- Keishi Fujiyama, 2016. "Fixed Asset Impairment Accounting and Employee Negotiations: Evidence from Japan," Discussion Paper Series DP2016-10, Research Institute for Economics & Business Administration, Kobe University, revised Jan 2017.
- Debra Jeter & Paul Chaney & Michele Daley, 2008. "Joint accounting choices: an examination of firms’ adoption strategies for SFAS No. 106 AND SFAS No. 109," Review of Quantitative Finance and Accounting, Springer, vol. 30(2), pages 153-185, February.
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