We examine whether income smoothing via R&D management is associated with more
informative earnings. While the literature finds earnings smoothing through accruals …

This paper investigates whether accounting comparability affects corporate employment
decision-making. We find that firms with greater accounting comparability experience a …

By analyzing the influence of labor unions on the narrative content of corporate disclosures,
we provide empirical evidence that managers deflate the tone of earnings press releases in …

This study examines an initiative by a large multinational garment retailer (H&M Group) to
increase wages at its supplier factories by intervening in their wage‐related management …

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 …

While the literature finds that R&D management is used to inform investors, it is unclear how
R&D manipulation affects pricing in security issuance because R&D management and its …

This paper examines how a firm's employment policy, particularly employee cash profit-
sharing plans, affects its financial reporting. We find that firms with employee cash profit …

Perspectives on the University as a Business: the Corporate Management Structure,
Neoliberalism and Higher Education Arthur Ta Page 1 108 | Page Perspectives on the University …

This study examines the relationship between firms' employment quality and annual report
readability. Using 9,366 US firm-year observations from 1994 to 2018, we find that a …

This study examines whether and how labor unionization influences firm-specific stock price
crash risk. Using a regression discontinuity design that leverages locally exogenous …