Employee treatment and discontinued operations

IF 2.3 Q2 BUSINESS, FINANCE

Asian Review of Accounting Pub Date : 2022-03-07 DOI:10.1108/ara-09-2021-0170

Lori Leonard, Li Sun

引用次数: 1

Abstract

PurposeThe authors investigate the relation between employee treatment and the likelihood of discontinuing business operations.Design/methodology/approachThe authors use regression analysis to investigate the relation between employee treatment and the likelihood of discontinuing business operations.FindingsThe authors find a significant negative relation between employee treatment and the likelihood of discontinuing business operations, suggesting that firms with better employee treatment are less likely to discontinue operations.Originality/valueThis study contributes to two distinctive steams of research: discontinued operations in accounting literature and employee welfare in human resources management literature.

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员工待遇和终止经营

目的研究员工待遇与企业终止经营的可能性之间的关系。设计/方法/方法作者使用回归分析来调查员工待遇与终止业务的可能性之间的关系。研究结果作者发现，员工待遇与终止业务的可能性之间存在显著的负相关关系，这表明员工待遇较好的公司终止业务的可能较小。原创性/价值本研究有助于两种不同的研究潮流：会计文献中的非连续性经营和人力资源管理文献中的员工福利。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Asian Review of Accounting BUSINESS, FINANCE-

CiteScore

3.20

自引率

25.00%

发文量

期刊介绍： Covering various fields of accounting, Asian Review of Accounting publishes research papers, commentary notes, review papers and practitioner oriented articles that address significant international issues as well as those that focus on Asia Pacific in particular.Coverage includes but is not limited to: -Financial accounting -Managerial accounting -Auditing -Taxation -Accounting information systems -Social and environmental accounting -Accounting education Perspectives or viewpoints arising from regional, national or international focus, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among accounting scholars internationally and those in Asia Pacific in particular.