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Published in 2019 at "Review of Quantitative Finance and Accounting"
DOI: 10.1007/s11156-019-00828-1
Abstract: In this study, we investigate how labor protection institutions and the presence of controlling shareholders interact to determine a firm’s cost of equity capital in an international setting. Our firm- and country-level analyses reveal that…
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Keywords:
labor;
labor protection;
cost equity;
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Published in 2022 at "Frontiers in Psychology"
DOI: 10.3389/fpsyg.2022.928282
Abstract: This article studied the influence of Labor Contract Law and employee psychological contract on enterprise investment and sustainable economic growth. The results indicate that the Labor Protection Law has no significant influence on the investment…
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Keywords:
labor protection;
growth;
labor;
protection law ... See more keywords
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Published in 2018 at "Sustainability"
DOI: 10.3390/su10124396
Abstract: Previous accounting studies indicate that union strength is positively related to income smoothing and that management is more likely to smooth income when labor power is strong. Researchers debate about whether income smoothing has either…
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Keywords:
labor;
labor power;
income smoothing;
strong labor ... See more keywords
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Published in 2023 at "Sustainability"
DOI: 10.3390/su15118529
Abstract: As an important way and means to protect the legitimate rights and interests of workers, the implementation of the “Labor Contract Law” is crucial for building and developing harmonious and stable labor relations and the…
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Keywords:
sustainable development;
enterprise innovation;
labor;
labor protection ... See more keywords