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Two Wrongs Make a ‘Right’? Exploring the Ethical Calculus of Earnings Management Before Large Labor Dismissals |
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| Authors: | Andreicovici Ionela Cohen Nava Ferramosca Silvia Ghio Alessandro |
| Institution: | 1.Frankfurt School of Finance & Management, 32-34 Adickesallee, 60322, Frankfurt am Main, Germany ;2.New Jersey City University, 200 Hudson Street, Jersey City, 07311, USA ;3.University of Pisa, 10 Via Cosimo Ridolfi, 56124, Pisa, Italy ;4.Monash University, 900 Dandenong Road, Caulfield East, 3145, Australia ; |
| Abstract: | Journal of Business Ethics - This paper examines whether firms strategically legitimize large labor dismissals (LLDs) by performing ex-ante downward earnings management. We further assess whether... |
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