Labor union contract negotiations and accounting choices

Article Abstract:

The hypothesis that managers cut reported wages during labor union collective bargaining sessions in relation to wages released previous to and after negotiated contracts is asserted and tested. Earnings that are analyzed during labor negotiations include evidence on whether managers had manipulated accounting earnings and data in relation to the benefits and costs of managing earnings. There is no evidence of lower-than-projected wages during negotiations.

Methods, Analysis, Economic aspects, Compensation and benefits, Collective bargaining, Labor supply, Labor force, Labor unions

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User primacy in corporate financial reporting: a social contract approach

Article Abstract:

The concerns of financial report users are of greater priority than are the concerns of the preparers of financial reports, due to the concept of user primacy. User primacy has a claim to constitutionality because of the activities of a conventional setter of corporate financial reports. The environments whereby the securities market would be selected by rational, disinterested stock market agents are examined.

Usage, Services, Financial statements, Corporation reports, Company reports

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