Title: Earnings management and trade union activity : Results from Belgium
Authors: Konings, Joep
Labro, Eva
Roodhooft, Filip
Issue Date: 1998
Publisher: K.U.Leuven - Departement toegepaste economische wetenschappen
Series Title: DTEW Research Report 9928 pages:1-23
Abstract: It has often been documented in the accounting literature that earnings are managed in the presence of contracts that implicitely or explicitely use accounting numbers. This paper examines the hypothesis that, in firms with strong trade unions, management manipulates reported earnings downward, s compared to firms without trade union activity. We use a direct output measure of trade union activity based on firm level information in a Belgian context. This country is characterised by important labour union bargaining over wages and employment. Using the Jones and modified Jones model to detect earnings management we find no evidence of lower reported earnings in Belgian firms with fierce trade union activity relative to firms without trade union activity.
Publication status: published
KU Leuven publication type: IR
Appears in Collections:Research Center Accountancy, Leuven
Research Center of Monetary and Information Economics, Leuven

Files in This Item:
File Description Status SizeFormat
OR_9828.pdf Published 305KbAdobe PDFView/Open


All items in Lirias are protected by copyright, with all rights reserved.