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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Vydáno v:	Journal of accounting & economics Ročník 55; číslo 1; s. 111 - 127
Hlavní autoři:	Banker, Rajiv D., Byzalov, Dmitri, Chen, Lei (Tony)
Médium:	Journal Article
Jazyk:	angličtina
Vydáno:	Amsterdam Elsevier B.V 01.02.2013 Elsevier Elsevier Sequoia S.A
Témata:	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 Employment protection legislation J30 D24 Labor adjustment costs M41 L23 Sticky costs
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.
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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Snippet	Central to the economic theory of sticky costs is the proposition that managers consider adjustment costs when changing resource levels. We test this...
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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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