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

• المؤلفون الرئيسيون: Gao, Huasheng, Zhang, Huai, Zhang, Jin
• مؤلفون آخرون: Nanyang Business School
• التنسيق: مقال
• اللغة: English
• منشور في: 2019
• الموضوعات: Earnings Management; Business::Accounting; Employee Turnover Likelihood
• الوصول للمادة أونلاين: 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...