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The impact of cost stickiness on income smoothing: evidence from employment protection regulations
Accounting and Business Research ( IF 2.326 ) Pub Date : 2023-11-07 , DOI: 10.1080/00014788.2023.2266803 Andrei Filip 1 , Junqi Liu 2 , Daphne Lui 3
Accounting and Business Research ( IF 2.326 ) Pub Date : 2023-11-07 , DOI: 10.1080/00014788.2023.2266803 Andrei Filip 1 , Junqi Liu 2 , Daphne Lui 3
Affiliation
Prior literature suggests that cost stickiness increases the ex-ante volatility and reduces the predictability of earnings. We examine whether managers intentionally undo such consequences by dampe...
中文翻译：
成本粘性对收入平滑的影响：来自就业保护法规的证据
先前的文献表明，成本粘性会增加事前波动性并降低收益的可预测性。我们检查管理者是否有意通过抑制来消除这种后果......
更新日期：2023-11-07
中文翻译：
成本粘性对收入平滑的影响：来自就业保护法规的证据
先前的文献表明，成本粘性会增加事前波动性并降低收益的可预测性。我们检查管理者是否有意通过抑制来消除这种后果......
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