劳工联合和实际收入管理:来自劳工选举的证据
Vivek Astvansh1,2,3,4, Beibei Wang5,6, Tao Chen7
1Marketing Area, Desautels Faculty of Management, McGill University, Montréal, Québec, Canada.
PloS one
|February 20, 2024
概括
工会化减少了企业的实际收入管理 (REM),这表明劳动力压力增加了管理者. 这一结果来自于近期选举,突出了工会对企业会计决策的影响.
科学领域:
- 会计会计会计会计会计会计会计会计会计会计
- 劳动经济学 劳动经济学
- 企业金融公司财务
背景情况:
- 真实收益管理 (REM) 是企业金融研究的一个重要领域.
- 工会化对管理决策的影响,特别是会计实践的影响,仍未得到充分研究.
- 了解劳动力对雇主会计的经济影响至关重要.
研究的目的:
- 调查工会化对企业实际收入管理的影响.
- 探索管理压力假设作为将工会化和REM联系在一起的机制.
- 提供关于工会化会计后果的经验证据.
主要方法:
- 局部回归不连续性 (RD) 设计使用近期劳工选举结果.
- 分析了差不多通过50%的工会化门的企业与未达到的企业.
- 全球参数RD和多变量OLS回归使用行业级工会化数据进行稳定性.
主要成果:
- 那些几乎实现了工会化的公司在实际收益管理方面表现出显著的下降.
- 工会对REM的负面影响在劳动权国家更为明显.
- 当管理层对管理收益的压力较低时,影响较弱.
结论:
- 工会化对企业的实际收入管理产生了显著的负面影响.
- 劳动力增加导致管理层的压力,影响会计决策.
- 该研究提供了对工会化对雇主会计实践的经济后果的新见解.
相关概念视频
Social Loafing
34.8K
Another way in which a group presence can affect performance is social loafing—the exertion of less effort by a person working together with a group. Social loafing occurs when our individual performance cannot be evaluated separately from the group. Thus, group performance declines on easy tasks (Karau & Williams, 1993). Essentially individual group members loaf and let other group members pick up the slack. Because each individual’s efforts cannot be evaluated,...
34.8K
Regression Toward the Mean
6.3K
Regression toward the mean (“RTM”) is a phenomenon in which extremely high or low values—for example, and individual’s blood pressure at a particular moment—appear closer to a group’s average upon remeasuring. Although this statistical peculiarity is the result of random error and chance, it has been problematic across various medical, scientific, financial and psychological applications. In particular, RTM, if not taken into account, can interfere when...
6.3K
Friedman Two-way Analysis of Variance by Ranks
196
Friedman's Two-Way Analysis of Variance by Ranks is a nonparametric test designed to identify differences across multiple test attempts when traditional assumptions of normality and equal variances do not apply. Unlike conventional ANOVA, which requires normally distributed data with equal variances, Friedman's test is ideal for ordinal or non-normally distributed data, making it particularly useful for analyzing dependent samples, such as matched subjects over time or repeated measures...
196
Bias
4.2K
Bias refers to any tendency that prevents a question from being considered unprejudiced. In research, bias occurs when one outcome or answer is selected or encouraged over others in sampling or testing. Bias can occur during any research phase, including study design, data collection, analysis, and publication.
In statistics, a sampling bias is created when a sample is collected from a population, and some members of the population are not as likely to be chosen as others (remember, each member...
In statistics, a sampling bias is created when a sample is collected from a population, and some members of the population are not as likely to be chosen as others (remember, each member...
4.2K
Statistical Significance
20.1K
Once data is collected from both the experimental and the control groups, a statistical analysis is conducted to find out if there are meaningful differences between the two groups. A statistical analysis determines how likely any difference found is due to chance (and thus not meaningful). In psychology, group differences are considered meaningful, or significant, if the odds that these differences occurred by chance alone are 5 percent or less. Stated another way, if we repeated this...
20.1K
Outliers and Influential Points
4.0K
An outlier is an observation of data that does not fit the rest of the data. It is sometimes called an extreme value. When you graph an outlier, it will appear not to fit the pattern of the graph. Some outliers are due to mistakes (for example, writing down 50 instead of 500), while others may indicate that something unusual is happening. Outliers are present far from the least squares line in the vertical direction. They have large "errors," where the "error" or residual is the...
4.0K


