Employee turnover likelihood and earnings management : evidence from the inevitable disclosure doctrine
We 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...
| Principais autores: | , , |
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| Outros Autores: | |
| Formato: | Journal Article |
| Idioma: | English |
| Publicado em: |
2019
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| Assuntos: | |
| Acesso em linha: | https://hdl.handle.net/10356/104689 http://hdl.handle.net/10220/50286 |