Please use this identifier to cite or link to this item: https://hdl.handle.net/10356/104689
Full metadata record
DC FieldValueLanguage
dc.contributor.authorGao, Huashengen
dc.contributor.authorZhang, Huaien
dc.contributor.authorZhang, Jinen
dc.date.accessioned2019-10-30T06:05:45Zen
dc.date.accessioned2019-12-06T21:37:37Z-
dc.date.available2019-10-30T06:05:45Zen
dc.date.available2019-12-06T21:37:37Z-
dc.date.issued2018en
dc.identifier.citationGao, H., Zhang, H., & Zhang, J. (2018). Employee turnover likelihood and earnings management : evidence from the inevitable disclosure doctrine. Review of Accounting Studies, 23(4), 1424-1470. doi:10.1007/s11142-018-9475-xen
dc.identifier.issn1380-6653en
dc.identifier.urihttps://hdl.handle.net/10356/104689-
dc.description.abstractWe present evidence that managers consider employee turnover likelihood in their accounting choices. Our tests exploit U.S. state courts’ staggered recognition of the inevitable disclosure doctrine (IDD), which reduces employees’ ability to switch employers. We find a significant decrease in upward earnings management for firms headquartered in states that recognize the IDD, relative to firms headquartered elsewhere. The effect of the IDD is stronger for firms relying more on human capital and for firms whose employees have higher ex-ante turnover likelihood, confirming the employee retention channel. Overall, our results support the view that retaining employees is an important motive for corporate earnings management.en
dc.format.extent65 p.en
dc.language.isoenen
dc.relation.ispartofseriesReview of Accounting Studiesen
dc.rightsThis is a post-peer-review, pre-copyedit version of an article published in Review of Accounting Studies. The final authenticated version is available online at: http://dx.doi.org/10.1007/s11142-018-9475-xen
dc.subjectEarnings Managementen
dc.subjectBusiness::Accountingen
dc.subjectEmployee Turnover Likelihooden
dc.titleEmployee turnover likelihood and earnings management : evidence from the inevitable disclosure doctrineen
dc.typeJournal Articleen
dc.contributor.schoolCollege of Business (Nanyang Business School)en
dc.identifier.doi10.1007/s11142-018-9475-xen
dc.description.versionAccepted versionen
item.fulltextWith Fulltext-
item.grantfulltextopen-
Appears in Collections:NBS Journal Articles
Files in This Item:
File Description SizeFormat 
Employee turnover likelihood and earnings management ...pdf1.05 MBAdobe PDFThumbnail
View/Open

SCOPUSTM   
Citations 20

18
Updated on Dec 1, 2022

Web of ScienceTM
Citations 20

17
Updated on Nov 30, 2022

Page view(s) 50

404
Updated on Dec 6, 2022

Download(s) 5

463
Updated on Dec 6, 2022

Google ScholarTM

Check

Altmetric


Plumx

Items in DR-NTU are protected by copyright, with all rights reserved, unless otherwise indicated.