Reference health

Labor Skill and Accounting Conservatism

https://doi.org/10.2139/ssrn.4017970
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74/74 checkable references clean · checked 2026-08-28

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

20 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 74 checked references that resolve
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Labor unemployment risk and corporate financing decisions
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The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs
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Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties
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Product market competition, job security, and aggregate employment
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Employee treatment and firm leverage: A test of the stakeholder theory of capital structure
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Does Capacity Utilization Affect the “Stickiness” of Cost?
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On Estimating Conditional Conservatism
resolves10.1016/j.jacceco.2004.04.001
Earnings quality in UK private firms: comparative loss recognition timeliness
resolves10.1016/j.jacceco.2015.07.001
The confounding effect of cost stickiness on conservatism estimates
resolves10.1016/j.jacceco.2012.08.003
Employment protection legislation, adjustment costs and cross-country differences in cost behavior
resolves10.1016/S0165-4101(97)00014-1
The conservatism principle and the asymmetric timeliness of earnings1
resolves10.1093/rfs/hhx070
Labor-Force Heterogeneity and Asset Prices: The Importance of Skilled Labor
resolves10.1111/j.1540-6261.2010.01556.x
Human Capital, Bankruptcy, and Capital Structure
resolves10.1016/j.euroecorev.2011.08.001
The costs of hiring skilled workers
resolves10.1111/j.1911-3846.2012.01160.x
Labor Unions and Management’s Incentive to Signal a Negative Outlook*
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Boarding a Sinking Ship? An Investigation of Job Applications to Distressed Firms
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Wage Bargaining with On-the-Job Search: Theory and Evidence
resolves10.1016/j.jacceco.2017.06.003
Employee quality and financial reporting outcomes
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Do Managers Withhold Good News from Labor Unions?
resolves10.1111/jofi.12430
Financing Constraints and Workplace Safety
resolves10.1257/aer.100.2.321
The Effect of Migration on Wages: Evidence from a Natural Experiment
resolves10.1007/s11142-013-9267-2
Product market competition and conditional conservatism
resolves10.2308/accr-50153
Do Managerial Incentives Drive Cost Behavior? Evidence about the Role of the Zero Earnings Benchmark for Labor Cost Behavior in Private Belgian Firms
resolves10.1093/oxfordjournals.oep.a028592
INVESTMENT AND EMPLOYMENT DYNAMICS IN THE SHORT RUN AND THE LONG RUN
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An examination of firms' employment costs
resolves10.2308/accr-51045
Accounting Conservatism and Creditor Recovery Rate
resolves10.1016/j.jacceco.2015.06.001
Labor unemployment insurance and earnings management
resolves10.1111/jofi.12435
Do Creditor Rights Increase Employment Risk? Evidence from Loan Covenants
resolves10.2307/2491279
Shareholder Litigation and Corporate Disclosures
resolves10.1007/s11142-007-9060-1
Accounting conservatism and corporate governance
resolves10.1016/j.jacceco.2015.07.003
Accounting conservatism and firm investment efficiency
resolves10.1177/0148558X14560902
Strategic Accounting Choice Around Firm-Level Labor Negotiations
resolves10.1093/rfs/hhx045
Cash Holdings and Labor Heterogeneity: The Role of Skilled Labor
resolves10.1111/j.1475-679X.2009.00336.x
Accounting Conservatism and the Efficiency of Debt Contracts
resolves10.1093/qje/qjw035
Firm Leverage, Consumer Demand, and Employment Losses During the Great Recession*
resolves10.1016/S0165-4101(00)00024-0
The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?
resolves10.1016/j.mar.2019.07.004
Labor adjustment costs and asymmetric cost behavior: An extension
resolves10.1257/aer.98.2.43
The Effect of Hurricane Katrina on the Labor Market Outcomes of Evacuees
resolves10.1007/BF03214587
Going home after Hurricane Katrina: Determinants of return migration and changes in affected areas
resolves10.1080/00036846.2010.498365
Low- and high-skill migration flows: free mobility versus other determinants
resolves10.2307/2235021
Labour Demand and the Source of Adjustment Costs
resolves10.1111/1911-3846.12321
Labor Unions and Income Smoothing
resolves10.1016/j.jcae.2018.05.002
Conditional conservatism and labor investment efficiency
resolves10.1007/s11142-014-9311-x
Accounting conservatism and Street earnings
resolves10.1093/rfs/hhu089
Redefining Financial Constraints: A Text-Based Analysis
resolves10.1086/688176
Text-Based Network Industries and Endogenous Product Differentiation
resolves10.35152/snusjb.2017.23.1.001
The Impact of Non-Financial Stakeholders on Accounting Conservatism: The Case of Labor Unions'
resolves10.1016/j.jacceco.2011.11.007
Corporate suppliers and customers and accounting conservatism
resolves10.1016/j.jacceco.2009.08.002
Estimation and empirical properties of a firm-year measure of accounting conservatism
resolves10.2308/accr.2006.81.1.179
Fundamentals of Accounting Losses
resolves10.1093/qje/qjz011
Who Profits from Patents? Rent-Sharing at Innovative Firms*
resolves10.1111/j.1475-679X.2008.00268.x
Managerial Ownership and Accounting Conservatism
resolves10.2308/accr.2008.83.2.447
The Information Role of Conservatism
resolves10.1086/648671
Firm‐Specific Human Capital: A Skill‐Weights Approach
resolves10.1016/j.ijindorg.2005.03.005
Skills and innovation
resolves10.1111/j.1911-3846.2012.1181.x
Accounting Conservatism and Debt Contracts: Efficient Liquidation and Covenant Renegotiation
resolves10.1111/j.1540-6261.2010.01565.x
Capital Structure as a Strategic Variable: Evidence from Collective Bargaining
resolves10.1257/aer.98.2.54
Measuring the Labor Market Impacts of Hurricane Katrina Migration: Evidence from Houston, Texas
resolves10.1016/S0169-7218(11)02412-9
Local Labor Markets
resolves10.1016/S0927-5371(99)00005-6
Product markets and labour markets
resolves10.1086/258715
Labor as a Quasi-Fixed Factor
resolves10.1086/259961
Specific Human Capital: An Application to Quit Rates and Layoff Rates
resolves10.2308/accr-10101
More Evidence of Bias in the Differential Timeliness Measure of Conditional Conservatism
resolves10.1257/aer.98.2.38
Returning to New Orleans after Hurricane Katrina
resolves10.2308/accr.2007.82.4.1031
Profits versus Losses: Does Reporting an Accounting Loss Act as a Heuristic Trigger to Exercise the Abandonment Option and Divest Employees?
resolves10.1016/j.jacceco.2006.12.003
Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting
resolves10.1111/jofi.12403
Firing Costs and Capital Structure Decisions
resolves10.1093/rfs/hhv012
The Bright Side of Corporate Diversification: Evidence from Internal Labor Markets
resolves10.1257/jep.22.4.135
The Economic Aftermath of Hurricane Katrina
resolves10.2308/acch.2003.17.3.207
Conservatism in Accounting Part I: Explanations and Implications
resolves10.2308/accr.2010.85.4.1441
Cost Behavior and Analysts’ Earnings Forecasts
resolves10.1016/j.jacceco.2007.06.002
The contracting benefits of accounting conservatism to lenders and borrowers
resolves10.1111/0022-1082.00262
In Search of New Foundations
The 20 references without a DOI — listed, not checked
no DOI — not checkedInformation dispersion across employees and stock returns
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no DOI — not checkedCosts of Technical Violation of Accounting-Based Debt Covenants
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no DOI — not checkedCollateral shocks and corporate employment
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no DOI — not checkedLabor demand and the strcuture of adjustment costs
no DOI — not checkedAdjustment costs in factor demand
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no DOI — not checkedref62
no DOI — not checkedEffects of Accounting Conservatism on Investment Efficiency and Innovation
no DOI — not checkedComment and Discussion on Infrastructure requirements for an economically efficient system of public financial reporting and disclosure
no DOI — not checkedLabor Union Contract Negotiations and Accounting Choices
no DOI — not checkedref78
no DOI — not checkedWorking Paper. Ramalingegowda, and Y. Yu. 2012. Institutional ownership and conservatism
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no DOI — not checkedref92
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