德勤－复旦会计论坛系列讲座之一百零四
时间：2016年6月3日（周五）下午13：30
地点：史带楼302室
主持人: 陈超 教授
演讲嘉宾：Hsihui Chang (Drexel University)
Title：Organized Labor Effects on Cost Behavior
Abstract：This study examines the effects of organized labor on firm cost behavior. Drawing on prior literature, we develop two competing hypotheses of cost behavior when organized labor is present at a firm, which we test using asymmetric cost models. Utilizing separate data sources of labor union power measures and multiple model specifications, we find that organized labor reduces cost stickiness, consistent with our pessimistic manager expectation hypothesis. Our results suggest that the development and power of organized labor is an important influence for understanding managers’ cost behavior, and provide new insight on the effects of labor on accounting parameters.
会计学系
2016-5-31
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