We investigate the association between cash flow volatility and labor investment efficiency
using a sample of US-listed firms from 2000 to 2021. We document a positive association …

We examine the relationship between asset redeployability and credit ratings. Firms with
more redeployable assets enjoy higher levels of liquidity, and hence are resilient to …

No accounting policy exists to mandate that employee-level human capital (ELHC) must be
included on Annual Reports. Because structured ELHC information is rare, the association …

This study uses pooled OLS to examine the effect of organizational capital on credit ratings
using a large sample of US firm data from 1989 to 2017. The main finding reveals that firms …

This study examines the relationship between firms' political sentiment (PSENT) and their
credit ratings. Using US public firms as the sample, we reveal that PSENT is positively …

This study examines the association between sales order backlog and credit ratings. We
posit that credit rating agencies consider order backlog as a positive signal about strong …

The labor force constitutes a paramount factor of production in the realm of business
operations. In the past, China's abundant labor force significantly boosted productivity for …

Labor investment inefficiency has become a primary focus of academic attention and
research. However, existing research has given little attention to the causes of labour …

This study examines how capital age affects the efficiency of corporate labor investments.
Using a sample of 1,588 US firms from 1991 to 2016, we find that the efficiency of labor …

Accurate and condition-based validation will increase the value of banks, and if this is not
done well, banks will face the risk of bankruptcy. The purpose of this research is to evaluate …