Do Managerial Incentives Drive Cost Behavior? Evidence about the Role of the Zero Earnings Benchmark for Labor Cost Behavior in Private Belgian Firms
作者： Bart Dierynck , Wayne R. Landsman , Annelies Renders
DOI: 10.2308/ACCR-50153
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摘要: … Using detailed employee data, we show that managers of firms reporting a small profit focus on firing employees who are relatively low cost to fire. To protect their reputation in the labor …
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