Financial Transparency, Labor Productivity, and Real Wages

Golshan, Nargess; Khurana, Inder K.; Silva, Felipe Bastos G.

doi:10.2139/ssrn.4028993

Cited by 4 publications

(1 citation statement)

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“…Given the dearth of existing studies, 6 Studies find higher employee turnover following accounting misreporting (Kedia and Philippon [2009], Chakravarthy, deHaan, and Rajgopal [2014], Zhou and Makridis [2019], Choi and Gipper [2021]), and that distressed firms have a harder time attracting and retaining employees (see previous cites). 7 For example, Bai, Serfling, and Shaikh [2022], Choi, Gipper, and Malik [2022], and Golshan, Khurana, and Silva [2022] find an association between reporting quality and employee compensation, but critics question the studies' primitive assumption that employees learn from accounting reports. Our findings support this critical assumption.…”

Section: Hypothesis Developmentmentioning

confidence: 99%

Financial Reporting and Employee Job Search

deHaan

Zhou

2023

J of Accounting Research

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We investigate the effects of financial reporting on current employee job search, that is, whether firms' public financial reports cause their employees to reevaluate their jobs and consider leaving. We develop theory for why current employees use earnings announcements (EAs) to inform job search decisions, and empirically investigate job search based on employees' activity on a popular job market website. We find that job search by current employees increases significantly during EA weeks, especially when employees are more mobile and when their information frictions are greater. We also find that employees use EAs to update their expectations about their employers' economic prospects, consistent with learning, and some evidence that positive announcements elicit less search. Our paper contributes to the burgeoning

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Section: Hypothesis Developmentmentioning

confidence: 99%

Financial Reporting and Employee Job Search

deHaan

Zhou

2023

J of Accounting Research

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Not just for investors: The role of earnings announcements in guiding job seekers

Choi¹,

Choi

Malik

2023

Journal of Accounting and Economics

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Does IFRS mandatory adoption promote economic growth in European countries via Cost of Capital: Pooled Mean Group-ARDL vs Generalized Method of Moments

Ghouma

Becha

Kalai

et al. 2023

Preprint

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This study examines the effect of IFRS mandatory adoption on economic growth in 17 European countries via the Cost of Capital between 1994 and 2021 using PMG-ARDL and GMM-system techniques. The results show that IFRS adoption in European countries positively affects economic growth. This implies that the adoption of IFRS in these countries has led to improvements in financial reporting quality, which has positively impacted investment decisions and stimulated economic growth. These results provide insights into the benefits of adopting international accounting standards and highlight the importance of institutional and financial factors in shaping the economic impact of adopting accounting standards. JEL Classification: C23; M40; O11; O52.

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Financial Transparency, Labor Productivity, and Real Wages

Cited by 4 publications

References 0 publications

Financial Reporting and Employee Job Search

Financial Reporting and Employee Job Search

Not just for investors: The role of earnings announcements in guiding job seekers

Does IFRS mandatory adoption promote economic growth in European countries via Cost of Capital: Pooled Mean Group-ARDL vs Generalized Method of Moments

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