000			01674nam a22002777a 4500
003			ZW-GwMSU
005			20210412145457.0
008			210412b ||||| |||| 00| 0 eng d
022			_a2169-7221
040			_aMSU _cMSU _erda
100	1		_aShen Yongjian _eauthor
245	1	0	_aWage and accounting conservatism: _bEvidence from China/ _cYongjian Shen
264			_aTaylor and Francis: _bOxon, _c2013.
336			_2rdacontent _atext _btxt
337			_2rdamedia _aunmediated _bn
338			_2rdacarrier _avolume _bnc
440			_aChina Journal of Accounting Studies _vVolume,1 , number 1 ,
520			_aWhereas employees want their wages to stay at a sustainably high level, managers want to cut labor costs. This contrast may lead to different accounting conservatism preferences between the two parties. We use Khan and Watts’ (2009) C score model to examine the effects of wage amount and rigidity on accounting conservatism. We find that the degree of accounting conservatism is positively correlated with (1) the amount of wages, (2) the rigidity of wages and (3) the number of employees. In addition, our results also show that conservatism has increased since the enactment of the Law of the People’s Republic of China on Employment Contracts in 2008. This paper connects two different fields (wage and accounting conservatism) and expands on contracts related to the conservatism raised by Watts (2003).
650	4		_aAccounting conservatism
650	4		_aAccounting information
650	4		_aWages
700	1		_aLiang Shangkun _eauthor
700	1		_aChen Donghua _eauthor
856			_uhttps://doi.org/10.1080/21697221.2013.781769
942			_2lcc _cJA
999			_c156503 _d156503