Labor Union and Real Earnings Management
This study examines the effect of labor union on the extent of real earnings management using 3,375 firm-year observations of listed Korean firms over 2002–2008. The empirical results suggest that labor unionization rate is positively associated with real earnings management and the absolute value o...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
People & Global Business Association (P&GBA)
2017-12-01
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| Series: | Global Business and Finance Review |
| Subjects: | |
| Online Access: | http://www.gbfrjournal.org/pds/journal/thesis/20180105122130-E7MSA.pdf |