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Does Accounting Comparability Affect Corporate Employment Decision-Making?

Zhuang Zhang, Collins G. Ntim, Qingjing Zhang, Mohamed Elmagrhi Orcid Logo

The British Accounting Review, Volume: 52, Issue: 6, Start page: 100937

Swansea University Author: Mohamed Elmagrhi Orcid Logo

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DOI (Published version): 10.1016/j.bar.2020.100937

Abstract

This paper investigates whether accounting comparability affects corporate employment decision-making. We find that firms with greater accounting comparability experience a lower degree of inefficiency in labour investments. Further, our results show that accounting comparability affects labour inve...

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Published in: The British Accounting Review
ISSN: 0890-8389
Published: Elsevier BV 2020
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URI: https://cronfa.swan.ac.uk/Record/cronfa54699
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first_indexed 2020-07-14T08:04:28Z
last_indexed 2021-01-26T04:18:03Z
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spelling 2021-01-25T15:24:10.3728968 v2 54699 2020-07-14 Does Accounting Comparability Affect Corporate Employment Decision-Making? 4def956b7e2d996ad0bfbfcb710b7ef6 0000-0003-3803-8496 Mohamed Elmagrhi Mohamed Elmagrhi true false 2020-07-14 BAF This paper investigates whether accounting comparability affects corporate employment decision-making. We find that firms with greater accounting comparability experience a lower degree of inefficiency in labour investments. Further, our results show that accounting comparability affects labour investments via improved external monitoring and internal governance mechanisms. Additional analyses indicate that our findings are not driven by non-labour investments and are robust to alternative explanations and endogeneity concerns. Collectively, the results are consistent with the view that comparability is an effective monitoring tool, which mitigates agency conflict and thereby reduces opportunistic employment decision-making. Journal Article The British Accounting Review 52 6 100937 Elsevier BV 0890-8389 accounting comparability; labour investment efficiency; employment decisions; corporate governance 30 11 2020 2020-11-30 10.1016/j.bar.2020.100937 COLLEGE NANME Accounting and Finance COLLEGE CODE BAF Swansea University 2021-01-25T15:24:10.3728968 2020-07-14T08:59:12.6595540 Faculty of Humanities and Social Sciences School of Management - Business Management Zhuang Zhang 1 Collins G. Ntim 2 Qingjing Zhang 3 Mohamed Elmagrhi 0000-0003-3803-8496 4 54699__17707__c3b6df457fda40b998b36993e7b1f7e7.pdf BAR - ACCEPTED 14-07-20.pdf 2020-07-14T11:01:38.0219526 Output 840735 application/pdf Accepted Manuscript true 2022-08-06T00:00:00.0000000 Released under the terms of a Creative Commons Attribution Non-Commercial No Derivatives License (CC-BY-NC-ND). true English
title Does Accounting Comparability Affect Corporate Employment Decision-Making?
spellingShingle Does Accounting Comparability Affect Corporate Employment Decision-Making?
Mohamed Elmagrhi
title_short Does Accounting Comparability Affect Corporate Employment Decision-Making?
title_full Does Accounting Comparability Affect Corporate Employment Decision-Making?
title_fullStr Does Accounting Comparability Affect Corporate Employment Decision-Making?
title_full_unstemmed Does Accounting Comparability Affect Corporate Employment Decision-Making?
title_sort Does Accounting Comparability Affect Corporate Employment Decision-Making?
author_id_str_mv 4def956b7e2d996ad0bfbfcb710b7ef6
author_id_fullname_str_mv 4def956b7e2d996ad0bfbfcb710b7ef6_***_Mohamed Elmagrhi
author Mohamed Elmagrhi
author2 Zhuang Zhang
Collins G. Ntim
Qingjing Zhang
Mohamed Elmagrhi
format Journal article
container_title The British Accounting Review
container_volume 52
container_issue 6
container_start_page 100937
publishDate 2020
institution Swansea University
issn 0890-8389
doi_str_mv 10.1016/j.bar.2020.100937
publisher Elsevier BV
college_str Faculty of Humanities and Social Sciences
hierarchytype
hierarchy_top_id facultyofhumanitiesandsocialsciences
hierarchy_top_title Faculty of Humanities and Social Sciences
hierarchy_parent_id facultyofhumanitiesandsocialsciences
hierarchy_parent_title Faculty of Humanities and Social Sciences
department_str School of Management - Business Management{{{_:::_}}}Faculty of Humanities and Social Sciences{{{_:::_}}}School of Management - Business Management
document_store_str 1
active_str 0
description This paper investigates whether accounting comparability affects corporate employment decision-making. We find that firms with greater accounting comparability experience a lower degree of inefficiency in labour investments. Further, our results show that accounting comparability affects labour investments via improved external monitoring and internal governance mechanisms. Additional analyses indicate that our findings are not driven by non-labour investments and are robust to alternative explanations and endogeneity concerns. Collectively, the results are consistent with the view that comparability is an effective monitoring tool, which mitigates agency conflict and thereby reduces opportunistic employment decision-making.
published_date 2020-11-30T04:08:24Z
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score 11.037056

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