The economic results of a company are an important tool for many entities, eg, for internal
entities as well as for external entities. As the economic results of a company are often the …

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 …

This study examines the effect of unionization on US firms' accruals‐based earnings
management and future employee compensation expenses by employing a research design …

We explore how negative media sentiment regarding social stability distinctly influences the
non-financial performance outcomes of friendly and hostile takeovers. In so doing, we shift …

This study investigates the intricate relationships between managers' bottom-line attitude
(BLA) and counterproductive work behavior (CWB) among employees in the context of …

This paper draws on Austin's conceptualization of performativity to show how the accounting
strategies implemented before a workforce reduction can contribute to performing the myth …

Most initial entrepreneurs of Chinese family firms are approaching retirement, and intra-
family successions have occurred frequently in recent years. However, both founders and …

Organizational restructuring involving mass layoffs is an integral part of the corporate
strategic landscape. While aimed at increasing a company's efficiency and profitability, it …

Fair and equitable employee compensation within firms has received considerable attention
by regulators, the media, and academic researchers. For example, many prominent CEOs …

Bien que de nombreuses études analysent les conséquences économiques de la
défaillance, très peu d'études s' intéressent aux conséquences sociales. En étudiant l'impact …