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Employee firing costs and accounting conservatism: Evidence from wrongful discharge laws

https://doi.org/10.1111/jbfa.12672
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-006-9023-yopenalex-snapshot
Asymmetric timeliness tests of accounting conservatism
inferredcites →https://doi.org/10.1007/s11142-018-9475-xopenalex-snapshot
Employee Turnover Likelihood and Earnings Management: Evidence from the Inevitable Disclosure Doctrine
inferredcites →https://doi.org/10.1007/s11156-018-0767-9openalex-snapshot
Trade liberalization and conditional accounting conservatism: evidence from import competition
inferredcites →https://doi.org/10.1016/j.adiac.2013.09.010openalex-snapshot
Overpaid acquisitions and goodwill impairment losses — Evidence from the US
inferredcites →https://doi.org/10.1016/j.jacceco.2004.04.001openalex-snapshot
Earnings quality in UK private firms: comparative loss recognition timeliness
inferredcites →https://doi.org/10.1016/j.jacceco.2009.08.002openalex-snapshot
Estimation and empirical properties of a firm-year measure of accounting conservatism
inferredcites →https://doi.org/10.1016/j.jacceco.2009.09.003openalex-snapshot
Acquisition profitability and timely loss recognition
inferredcites →https://doi.org/10.1016/j.jacceco.2009.11.003openalex-snapshot
Discussion of: “Acquisition profitability and timely loss recognition” by J. Francis and X. Martin
inferredcites →https://doi.org/10.1016/j.jacceco.2011.06.004openalex-snapshot
Institutional ownership and conservatism
inferredcites →https://doi.org/10.1016/j.jacceco.2012.01.002openalex-snapshot
Earnings Restatements and Differential Timeliness of Accounting Conservatism
inferredcites →https://doi.org/10.1016/j.jacceco.2014.08.010openalex-snapshot
Cash flow asymmetry: Causes and implications for conditional conservatism research
inferredcites →https://doi.org/10.1016/j.jacceco.2015.07.001openalex-snapshot
The confounding effect of cost stickiness on conservatism estimates
inferredcites →https://doi.org/10.1016/j.jacceco.2015.07.003openalex-snapshot
Accounting conservatism and firm investment efficiency
inferredcites →https://doi.org/10.1016/j.jacceco.2023.101643openalex-snapshot
The misuse of regression-based x-Scores as dependent variables
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2017.02.003openalex-snapshot
Antitakeover legislation and accounting conservatism: New evidence
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2020.106738openalex-snapshot
Conditional conservatism and the limits to earnings management
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2021.106876openalex-snapshot
Does banking deregulation affect accounting conservatism?
inferredcites →https://doi.org/10.1016/j.jeconom.2020.09.006openalex-snapshot
Estimating dynamic treatment effects in event studies with heterogeneous treatment effects
inferredcites →https://doi.org/10.1016/j.jfineco.2005.03.012openalex-snapshot
Liquidity needs and vulnerability to financial underdevelopment
inferredcites →https://doi.org/10.1016/j.jfineco.2012.11.006openalex-snapshot
Labor unemployment risk and corporate financing decisions
inferredcites →https://doi.org/10.1016/j.jfineco.2015.01.004openalex-snapshot
As certain as debt and taxes: Estimating the tax sensitivity of leverage from state tax changes
inferredcites →https://doi.org/10.1016/j.jfineco.2022.01.004openalex-snapshot
How much should we trust staggered difference-in-differences estimates?
inferredcites →https://doi.org/10.1016/j.racreg.2014.02.007openalex-snapshot
Accounting standard’s effectiveness on equity overstatement – Conservatism when it matters
inferredcites →https://doi.org/10.1016/s0165-4101(97)00014-1openalex-snapshot
The conservatism principle and the asymmetric timeliness of earnings1
inferredcites →https://doi.org/10.1080/00014788.2019.1663720openalex-snapshot
Debt covenant slack and ex-post conditional accounting conservatism
inferredcites →https://doi.org/10.1080/09638180.2016.1260488openalex-snapshot
The Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism
inferredcites →https://doi.org/10.1086/344122openalex-snapshot
Outsourcing at Will: The Contribution of Unjust Dismissal Doctrine to the Growth of Employment Outsourcing
inferredcites →https://doi.org/10.1086/466922openalex-snapshot
Vertical Integration, Appropriable Rents, and the Competitive Contracting Process
inferredcites →https://doi.org/10.1086/596560openalex-snapshot
Do Wrongful‐Discharge Laws Impair Firm Performance?
inferredcites →https://doi.org/10.1093/qje/qjz014openalex-snapshot
The Effect of Minimum Wages on Low-Wage Jobs*
inferredcites →https://doi.org/10.1093/rfs/hht009openalex-snapshot
Wrongful Discharge Laws and Innovation
inferredcites →https://doi.org/10.1111/1475-679x.12026openalex-snapshot
Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
inferredcites →https://doi.org/10.1111/1475-679x.12267openalex-snapshot
Director-Liability-Reduction Laws and Conditional Conservatism
inferredcites →https://doi.org/10.1111/1475-679x.12366openalex-snapshot
Debiasing the Measurement of Conditional Conservatism
inferredcites →https://doi.org/10.1111/1911-3846.12085openalex-snapshot
Agency Conflicts, Dividend Payout, and the Direct Benefits of Conservative Financial Reporting to Equity‐Holders
inferredcites →https://doi.org/10.1111/j.1467-629x.2012.00495.xopenalex-snapshot
Economic consequences of SFAS 142 goodwill write‐offs
inferredcites →https://doi.org/10.1111/j.1468-0297.2007.02055.xopenalex-snapshot
Does Employment Protection Reduce Productivity? Evidence from US States
inferredcites →https://doi.org/10.1111/j.1468-5957.2010.02231.xopenalex-snapshot
Capital Allocation and Timely Accounting Recognition of Economic Losses
inferredcites →https://doi.org/10.1111/j.1542-4774.2011.01038.xopenalex-snapshot
VOLATILITY, LABOR MARKET FLEXIBILITY, AND THE PATTERN OF COMPARATIVE ADVANTAGE
inferredcites →https://doi.org/10.1111/j.1911-3846.2011.01149.xopenalex-snapshot
Value of Cash Holdings and Accounting Conservatism
inferredcites →https://doi.org/10.1111/jbfa.12105openalex-snapshot
The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe
inferredcites →https://doi.org/10.1111/jbfa.12206openalex-snapshot
The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis
inferredcites →https://doi.org/10.1111/jbfa.12308openalex-snapshot
Asset specificity and conditional accounting conservatism
inferredcites →https://doi.org/10.1111/jbfa.12514openalex-snapshot
Universal Demand Laws and the Monitoring Demand for Accounting Conservatism
inferredcites →https://doi.org/10.1111/jofi.12403openalex-snapshot
Firing Costs and Capital Structure Decisions
inferredcites →https://doi.org/10.1162/rest.88.2.211openalex-snapshot
The Costs of Wrongful-Discharge Laws
inferredcites →https://doi.org/10.1257/jel.47.1.5openalex-snapshot
Recent Developments in the Econometrics of Program Evaluation
inferredcites →https://doi.org/10.2139/ssrn.1875423openalex-snapshot
Overpaid Acquisitions and Goodwill Impairment Losses - Evidence from the US
inferredcites →https://doi.org/10.2139/ssrn.2695055openalex-snapshot
SFAS 142, Conditional Conservatism, and Acquisition Profitability and Risk
inferredcites →https://doi.org/10.2307/2298020openalex-snapshot
Firing Costs and Labour Demand: How Bad is Eurosclerosis?
inferredcites →https://doi.org/10.2308/acch-10022openalex-snapshot
Income Conservatism in the U.S. Technology Sector
inferredcites →https://doi.org/10.2308/acch.2003.17.3.207openalex-snapshot
Conservatism in Accounting Part I: Explanations and Implications
inferredcites →https://doi.org/10.2308/accr-10101openalex-snapshot
More Evidence of Bias in the Differential Timeliness Measure of Conditional Conservatism
inferredcites →https://doi.org/10.2308/accr-50371openalex-snapshot
On Estimating Conditional Conservatism
inferredcites →https://doi.org/10.2308/accr-51179openalex-snapshot
Placebo Tests of Conditional Conservatism
inferredcites →https://doi.org/10.2308/accr-51640openalex-snapshot
Identifying Conditional Conservatism in Financial Accounting Data: Theory and Evidence
inferredcites →https://doi.org/10.2308/accr.2008.83.4.1041openalex-snapshot
Relationship-Specific Investments and Earnings Management: Evidence on Corporate Suppliers and Customers

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.4877936openalex-extracted
Whack-a-Mole Effect: Social Insurance Policy and Tax Avoidance
inferred← citeshttps://doi.org/10.2139/ssrn.4879080openalex-extracted
Whack-A-Mole Effect: Social Insurance Policy and Tax Avoidance
inferred← citeshttps://doi.org/10.2139/ssrn.5116433openalex-snapshot
Externalities of Employee Employment Protection: Evidence from Financial Misreporting
inferred← citeshttps://doi.org/10.2139/ssrn.5344282openalex-snapshot
Does Retail Central Bank Digital Currency Influence Earnings Management?
inferred← citeshttps://doi.org/10.2139/ssrn.6282404openalex-snapshot
Employee Job Security and Financial Reporting Quality
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