Environmental protection investment (EPI) is an important part of promoting firms' green
development and fostering sustainability. However, few studies have discussed the …

This study examines how the introduction of advanced technology such as artificial
intelligence adversely affects employees and the tactics to mitigate these negative effects …

Research background: Audits are intended to ensure the reliability of financial statements,
as this is fundamental for different stakeholders. However, both auditor tenure and audit fees …

In this paper, we examine how employee lawsuits are related to firms' business decisions.
By using union-filed lawsuit data, we document that litigation increases the likelihood of …

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

By exploiting the local randomness in close-call labor elections, the authors find a negative
impact of labor unionization at a firm on its real earnings management (REM). The finding …

This study investigates the perceptions of Chief Financial Officers (CFOs) in Indonesian
companies regarding earnings quality and the factors influencing their reporting decisions. It …

This research study intends to check the relationship between earning manipulation (EM) in
family business groups (FBG) and to investigate how corporate governance (CG) and the …

This article examines how exposure to firm-level political risk (PRISK) affects corporate
earnings management (EM). We present robust evidence that heightened PRISK leads to an …

I examine the association between unionization and firms' income smoothing using panel
data at the firm-level. I use firm-level fixed-effects models to investigate both the impact of …