Employment protection legislation, adjustment costs and cross-country differences in cost behavior
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 sampl...
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| Veröffentlicht in: | Journal of accounting & economics Jg. 55; H. 1; S. 111 - 127 |
|---|---|
| Hauptverfasser: | , , |
| Format: | Journal Article |
| Sprache: | Englisch |
| Veröffentlicht: |
Amsterdam
Elsevier B.V
01.02.2013
Elsevier Elsevier Sequoia S.A |
| Schlagworte: | |
| ISSN: | 0165-4101, 1879-1980 |
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| Abstract | 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 sample of firms in 19 OECD countries during 1990–2008, we find that the degree of cost stickiness at the firm level varies with the strictness of the country-level EPL provisions. This finding supports the theory that cost stickiness reflects the deliberate resource commitment decisions of managers in the presence of adjustment costs.
► We develop and test the economic theory that can explain the pervasive empirical findings of sticky costs. ► If the theory holds, higher adjustment costs should increase stickiness. ► Employment protection legislation (EPL) strictness is a reliable empirical proxy for labor adjustment costs. ► In cross-country analysis for 19 OECD countries, stricter EPL is associated with higher stickiness, supporting the theory. |
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| AbstractList | 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 sample of firms in 19 OECD countries during 1990-2008, we find that the degree of cost stickiness at the firm level varies with the strictness of the country-level EPL provisions. This finding supports the theory that cost stickiness reflects the deliberate resource commitment decisions of managers in the presence of adjustment costs. [PUBLICATION ABSTRACT] All rights reserved, Elsevier 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 sample of firms in 19 OECD countries during 1990-2008, we find that the degree of cost stickiness at the firm level varies with the strictness of the country-level EPL provisions. This finding supports the theory that cost stickiness reflects the deliberate resource commitment decisions of managers in the presence of adjustment costs. [PUBLICATION ABSTRACT] 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 sample of firms in 19 OECD countries during 1990–2008, we find that the degree of cost stickiness at the firm level varies with the strictness of the country-level EPL provisions. This finding supports the theory that cost stickiness reflects the deliberate resource commitment decisions of managers in the presence of adjustment costs. ► We develop and test the economic theory that can explain the pervasive empirical findings of sticky costs. ► If the theory holds, higher adjustment costs should increase stickiness. ► Employment protection legislation (EPL) strictness is a reliable empirical proxy for labor adjustment costs. ► In cross-country analysis for 19 OECD countries, stricter EPL is associated with higher stickiness, supporting the theory. |
| Author | Banker, Rajiv D. Byzalov, Dmitri Chen, Lei (Tony) |
| Author_xml | – sequence: 1 givenname: Rajiv D. surname: Banker fullname: Banker, Rajiv D. email: banker@temple.edu organization: Fox School of Business, Temple University, Alter Hall, Philadelphia, PA 19122, United States – sequence: 2 givenname: Dmitri surname: Byzalov fullname: Byzalov, Dmitri email: dbyzalov@temple.edu organization: Fox School of Business, Temple University, Alter Hall, Philadelphia, PA 19122, United States – sequence: 3 givenname: Lei (Tony) surname: Chen fullname: Chen, Lei (Tony) email: chentl@gsm.pku.edu.cn organization: Guanghua School of Management, Peking University, Beijing 100871, China |
| BackLink | http://www.econis.eu/PPNSET?PPN=738526649$$DView this record in ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften |
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| SubjectTerms | 1990-2008 Adjustment Adjustment costs Anpassungskosten Arbeitnehmerschutz Cost-benefit analysis Costs Economic theory Employment Employment law Employment protection legislation Industrialized nations International comparisons Labor adjustment costs Labor costs Labor law Legislation OECD OECD-Staaten Personalbeschaffung Protection Provisions Sticky costs Studies |
| Title | Employment protection legislation, adjustment costs and cross-country differences in cost behavior |
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