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Employee Cash Profit-Sharing and Earnings Management

Authors :
Jian Zhang
Wei Yang
Dongmin Kong
Ni Qin
Source :
European Accounting Review. 31:761-785
Publication Year :
2021
Publisher :
Informa UK Limited, 2021.

Abstract

This paper examines how a firm’s employment policy, particularly employee cash profit-sharing plans, affects its financial reporting. We find that firms with employee cash profit-sharing programs a...

Details

ISSN :
14684497 and 09638180
Volume :
31
Database :
OpenAIRE
Journal :
European Accounting Review
Accession number :
edsair.doi...........6cd63f8cec06b091fc52b46775501f63