Accepted by Steven Salterio. We appreciate helpful comments from Steven Salterio, two anonymous reviewers, Bok Baik, Jong-Hag Choi, Nancy Fan, Erin Henry, Iny Hwang, James Sinclair, Logan Steele, Li Yao, and seminar participants at Seoul National University, the 2011 AAA Annual Meeting, the 2011 AAA Western Region Meeting, and the 2011 World Accounting Frontier Series Annual Conference at the University of Macau. We are also grateful to Sarah McVay and Sam (Sunghan) Lee for sharing their managerial ability data with us. David Weber gratefully acknowledges financial support from the University of Connecticut School of Business.
Financial Reporting Quality and Labor Investment Efficiency†
Article first published online: 2 JUN 2014
Contemporary Accounting Research
Volume 31, Issue 4, pages 1047–1076, December 2014
How to Cite
Jung, B., Lee, W.-J. and Weber, D. P. (2014), Financial Reporting Quality and Labor Investment Efficiency. Contemporary Accounting Research, 31: 1047–1076. doi: 10.1111/1911-3846.12053
- Issue published online: 1 DEC 2014
- Article first published online: 2 JUN 2014
- Accepted manuscript online: 17 AUG 2013 06:55AM EST
Table S7. Abnormal net hiring and future performance
Table S8. The moderating role of unionized labor
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