Unemployment insurance benefits and income smoothing

• المؤلفون الرئيسيون: NG, Tee Yong Jeffrey, RANASINGHE, Tharindra, SHI, Guifeng, YANG, Holly I.
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2019
• الموضوعات: Income smoothing; Unemployment insurance; Accounting
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/1817; https://ink.library.smu.edu.sg/context/soa_research/article/2844/viewcontent/1_s2.0_S0278425419300365___PV.pdf
• المؤسسة: Singapore Management University

Labor unemployment insurance reduces unemployment concerns. We argue that these benefits moderate incentives to smooth earnings to reduce employees’ concerns about unemployment risk. Using exogenous variations in unemployment insurance benefits, we find evidence consistent with this argument. We als...