Employee treatment and discontinued operations

Lori Leonard and Li Sun

Asian Review of Accounting, 2022, vol. 30, issue 2, 207-232

Abstract: Purpose - The authors investigate the relation between employee treatment and the likelihood of discontinuing business operations. Design/methodology/approach - The authors use regression analysis to investigate the relation between employee treatment and the likelihood of discontinuing business operations. Findings - The authors find a significant negative relation between employee treatment and the likelihood of discontinuing business operations, suggesting that firms with better employee treatment are less likely to discontinue operations. Originality/value - This study contributes to two distinctive steams of research: discontinued operations in accounting literature and employee welfare in human resources management literature.

Keywords: Employee treatment; Discontinued operations; Business disposals (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:arapps:ara-09-2021-0170

DOI: 10.1108/ARA-09-2021-0170

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