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Employment Protection Legislation, Adjustment Costs and Cross-Country Differences in Cost Behavior

Banker, Rajiv D. - 2015

Central to the economic theory of sticky costs is the proposition that managers consider adjustment costs when changing resource levels. We test this proposition using employment protection legislation (EPL) provisions in different countries as a proxy for labor adjustment costs. Using a large...

Persistent link: https://www.econbiz.de/10013037731

Operating asymmetries and non-linear spline correction in discretionary accrual models

Banker, Rajiv D.; Byzalov, Dmitri; Fang, Shunlan; Jin, … - In: Review of quantitative finance and accounting 54 (2020) 3, pp. 803-850

Persistent link: https://www.econbiz.de/10012233096

Modeling the Determinants of Meet-or-Just-Beat Behavior in Distribution Discontinuity Tests

Byzalov, Dmitri - 2019

We develop new distribution discontinuity tests conditional on multiple explanatory variables for analyzing meet-or-just-beat behavior around benchmarks. These tests combine Burgstahler and Dichev's (1997) meet-or-just-beat intuition with a flexible statistical model that addresses important...

Persistent link: https://www.econbiz.de/10012900083

Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests

Byzalov, Dmitri; Basu, Sudipta - In: Journal of accounting & economics 68 (2019) 2/3, pp. 1-29

Persistent link: https://www.econbiz.de/10012152680

Recent advances in data envelopment analysis: an illustrative application to the U. S. public accounting industry

Banker, Rajiv D. (contributor) - In: Data envelopment analysis in the service sector, (pp. 159-182). 1999

Persistent link: https://www.econbiz.de/10001437221

On the longitudinal effects of IT use on firm-level employment

Atasoy, Hilal; Banker, Rajiv D.; Pavlou, Paul A. - In: Information systems research : ISR 27 (2016) 1, pp. 6-26

Persistent link: https://www.econbiz.de/10011460101

The public accounting industry production function

Banker, Rajiv D.; Chang, Hsi-hui; Cunningham, Reba - In: Journal of accounting & economics 35 (2003) 2, pp. 255-281

Persistent link: https://www.econbiz.de/10001769780

Market valuation of intangible asset : evidence on SG&A expenditure

Banker, Rajiv D.; Huang, Rong; Natarajan, Ram; Zhao, Sha - In: The accounting review : a publication of the American … 94 (2019) 6, pp. 61-90

Persistent link: https://www.econbiz.de/10012134976

Pay gap and performance in China

Banker, Rajiv D.; Bu, Danlu; Mehta, Mihir N. - In: Abacus : a journal of accounting, finance and business … 52 (2016) 3, pp. 501-531

Persistent link: https://www.econbiz.de/10011623046