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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Format: | text |
Language: | English |
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Institutional Knowledge at Singapore Management University
2015
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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 |
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