accounting comparability;
labor productivity;
human capital accumulation;
agency cost;
FINANCIAL STATEMENT COMPARABILITY;
MANAGEMENT-PRACTICES;
IMPACT;
CONSTRAINTS;
QUALITY;
COST;
D O I:
10.1515/econ-2022-0098
中图分类号:
F [经济];
学科分类号:
02 ;
摘要:
This study examines the impact of accounting comparability on firms' labor productivity. Using a panel data of China's A-share listed firms from 2011 to 2022, we find that accounting comparability is positively related to firms' labor productivity, and with every one-unit increase in the level of accounting comparability, the firms' labor productivity is expected to increase by 2.97 units. In the mechanism analysis, we find that promoting human capital accumulation and reducing agency cost are crucial channels through which accounting comparability improves firms' labor productivity. In additional analysis, we find that the positive effect of accounting comparability on labor productivity is more pronounced when firms have higher financing constraints and lower levels of corporate governance, and their peer firms have stronger accounting information quality. Our findings add to the body of knowledge regarding the determinants of labor productivity, and the labor-economic consequences of accounting comparability, and provide firms with evidence-based insights into improving their labor productivity.
机构:
Cent South Univ, Sch Business, Changsha 410083, Peoples R ChinaCent South Univ, Sch Business, Changsha 410083, Peoples R China
Geng, Yuan
Chen, Jinyu
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h-index: 0
机构:
Cent South Univ, Sch Business, Changsha 410083, Peoples R China
Cent South Univ, Inst Met Resources Strategy, Changsha 410083, Peoples R ChinaCent South Univ, Sch Business, Changsha 410083, Peoples R China
Chen, Jinyu
Liu, Ran
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机构:
Cent South Univ, Sch Business, Changsha 410083, Peoples R ChinaCent South Univ, Sch Business, Changsha 410083, Peoples R China
机构:
College of Economics, Lanzhou University, No.222 Tianshui South Road, Gansu Province, Lanzhou CityCollege of Economics, Lanzhou University, No.222 Tianshui South Road, Gansu Province, Lanzhou City
Wu H.
Deng H.
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机构:
College of Economics, Lanzhou University, No.222 Tianshui South Road, Gansu Province, Lanzhou CityCollege of Economics, Lanzhou University, No.222 Tianshui South Road, Gansu Province, Lanzhou City
Deng H.
Gao X.
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h-index: 0
机构:
College of Economics, Lanzhou University, No.222 Tianshui South Road, Gansu Province, Lanzhou CityCollege of Economics, Lanzhou University, No.222 Tianshui South Road, Gansu Province, Lanzhou City
机构:
Xinjiang Univ, Sch Econ & Management, Urumqi, Peoples R China
Minist Educ, Engn Res Ctr Northwest Energy Carbon Neutral, Urumqi, Peoples R ChinaXinjiang Univ, Sch Econ & Management, Urumqi, Peoples R China
Hao, Xiaoli
Miao, Erxiang
论文数: 0引用数: 0
h-index: 0
机构:
Xinjiang Univ, Sch Econ & Management, Urumqi, Peoples R ChinaXinjiang Univ, Sch Econ & Management, Urumqi, Peoples R China
Miao, Erxiang
Wen, Shufang
论文数: 0引用数: 0
h-index: 0
机构:
Xinjiang Univ, Sch Econ & Management, Urumqi, Peoples R ChinaXinjiang Univ, Sch Econ & Management, Urumqi, Peoples R China
Wen, Shufang
Wu, Haitao
论文数: 0引用数: 0
h-index: 0
机构:
Hainan Univ, Ctr Resource & Environm Econ Res, Haikou, Peoples R China
Hainan Univ, Int Business Sch, Haikou, Peoples R ChinaXinjiang Univ, Sch Econ & Management, Urumqi, Peoples R China
Wu, Haitao
Xue, Yan
论文数: 0引用数: 0
h-index: 0
机构:
Hunan Univ, Sch Econ & Trade, Changsha, Peoples R ChinaXinjiang Univ, Sch Econ & Management, Urumqi, Peoples R China
机构:
East China Normal Univ, Sch Econ & Management, Shanghai 200062, Peoples R ChinaEast China Normal Univ, Sch Econ & Management, Shanghai 200062, Peoples R China
Wang, Li
Wu, Yuhan
论文数: 0引用数: 0
h-index: 0
机构:
East China Normal Univ, Sch Econ & Management, Shanghai 200062, Peoples R ChinaEast China Normal Univ, Sch Econ & Management, Shanghai 200062, Peoples R China
Wu, Yuhan
Huang, Zeyu
论文数: 0引用数: 0
h-index: 0
机构:
Renmin Univ China, Sch Econ, Beijing 100872, Peoples R ChinaEast China Normal Univ, Sch Econ & Management, Shanghai 200062, Peoples R China