skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Labor union and real earnings management

Global Business and Finance Review, 2017, 22(4), , pp.30-49 [Peer Reviewed Journal]

2017. This work is licensed under https://creativecommons.org/licenses/by-nc/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2384-1648 ;ISSN: 1088-6931 ;EISSN: 2384-1648 ;DOI: 10.17549/gbfr.2017.22.4.30

Full text available

Citations Cited by
  • Title:
    Labor union and real earnings management
  • Author: Chun, Hong Min ; Shin, Sang Yi
  • Subjects: Capital expenditures ; Earnings management ; Equity capital ; Labor union strength ; Labor unions ; Negotiation ; Profits ; Real earnings management ; Unionization ; Wage maximization ; Wages & salaries ; 경영학
  • Is Part Of: Global Business and Finance Review, 2017, 22(4), , pp.30-49
  • Description: This study examines the effect of labor union on the extent of real earnings management using 3,375 firm-year observations of listed Korean firms over 2002?2008. The empirical results suggest that labor unionization rate is positively associated with real earnings management and the absolute value of each real earnings management proxy. Further, these empirical results are more pronounced in non-chaebol firms. The additional robustness tests using union existence as a supplementary proxy of labor union strength and 2SLS regression supports above findings. Thus, we conclude that labor unions push managers to increase real earnings management to create a favorable negotiation environment for wage maximization and hired managers collude with labor union to receive cash-based bonus incentive.
  • Publisher: Seoul: People & Global Business Association (P&GBA)
  • Language: English
  • Identifier: ISSN: 2384-1648
    ISSN: 1088-6931
    EISSN: 2384-1648
    DOI: 10.17549/gbfr.2017.22.4.30
  • Source: Alma/SFX Local Collection
    ProQuest Central
    DOAJ Directory of Open Access Journals
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait