UNIONIZATION AND ACCOUNTING POLICY CHOICES - AN EMPIRICAL-EXAMINATION

被引：26

作者：

CULLINAN, CP

KNOBLETT, JA

机构：

来源：

JOURNAL OF ACCOUNTING AND PUBLIC POLICY | 1994年 / 13卷 / 01期

关键词：

D O I：

10.1016/0278-4254(94)90012-4

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Empirical research examining the potential influence of collective bargaining considerations on accounting choices is quite limited. This may be the result of the unavailability of unionization data at an individual firm level. Becker and Olson (1989, pp. 250-252) developed a means of measuring this unionization. Using their method, an examination was made of whether accounting policy choices in the areas of inventory and depreciation are related to the extent of unionization in a firm. No relationship was found to exist in a broad-based sample. However, in certain industries a significant association was seen between unionization and inventory policy choice.

引用

页码：49 / 78

页数：30

共 40 条

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