Using firm-level union membership data for the period of 2002–2016, we show that firms
with higher union membership are more likely to engage in real earnings management than …

Purpose This study examines how the presence of labor unions affects a firm's pay disparity
between executives and employees and its financial statement comparability …

This study examines the effects of labor union influence on the corporate social
responsibility (CSR) of Korean firms, which is regarded as a pertinent sustainable factor to …

We examine how business group affiliation affects a firm's labor investment decisions. Using
data from 2002 to 2014, we find that Korean business group‐(chaebol‐) affiliated firms make …

This study investigates whether employee characteristics are associated with corporate risk‐
taking activities. The analysis shows that employee tenure is negatively associated with …

The impact of unions on firm performance has been the subject of debate and controversy in
most industrialized countries, particularly in the United States and the United Kingdom. The …

We demonstrate that managers of highly unionized firms make accounting decisions that
result in diminished financial statement comparability, thereby enhancing their leverage in …

We extend prior studies on the role of employee on financial reporting by investigating the
relation between employee tenure and earnings management through real activities …

We study the importance of organizational context for the relation between human capital
investment and firm performance. Using unique data from Korean-listed firms, which were …

In this study, we examine the association between audit fees and client participation in
underfunded multiemployer pension plans. Consistent with our hypothesis, our regression …