Management related to labor productivity gap?

HIGHLIGHTS

  • who: JEL Classification J and colleagues from the Evidence from the USA Department of Accounting and Finance, Alabama AandM University, Normal, AL, USA have published the research work: Management Related to Labor Productivity Gap?, in the Journal: (JOURNAL)
  • what: The authors investigate whether managers who fail to achieve target labor productivity are likely to manage earnings. The study shows that if a firm fails to meet its expected labor productivity, target management performance becomes poor at the year-end due to lower sales. The basic model the authors develop in this study for discretionary accruals . . .

     

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