Income Smoothing due to Unemployment Concerns

Income Smoothing due to Unemployment Concerns

Economic theory predicts that top executives and lower-level employees have incentives to smooth income due to compensating wage differential costs and fear of job loss, respectively. Following Agrawal and Matsa (JFE, 2013) who rely on exogenous variations in unemployment insurance benefits to exami...

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Bibliographic Details
Main Authors: NG, Jeffrey, RANASINGHE, Tharindra, SHI, Guifeng, YANG, I-Hwa
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2015
Subjects:
Income Smoothing
Unemployment insurance
Accounting
Labor Economics
Online Access:https://ink.library.smu.edu.sg/soa_research/1428
https://ink.library.smu.edu.sg/context/soa_research/article/2427/viewcontent/SSRN_id2528972.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/1428
https://ink.library.smu.edu.sg/context/soa_research/article/2427/viewcontent/SSRN_id2528972.pdf

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