Employee turnover likelihood and earnings management : evidence from the inevitable disclosure doctrine

• Main Authors: Gao, Huasheng, Zhang, Huai, Zhang, Jin
• 其他作者: Nanyang Business School
• 格式: Article
• 語言: English
• 出版: 2019
• 主題: Earnings Management; Business::Accounting; Employee Turnover Likelihood
• 在線閱讀: https://hdl.handle.net/10356/104689; http://hdl.handle.net/10220/50286

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...