← Search

Publish Corporate Accounting Data and General Wage Increases of the Firm.

Bertrand Horwitz¹; Reza Shabahang²

¹ Associate Professor of Accounting, Syracuse University. 1 · ² Assistant Professor of Accounting, National University of Iran, Tehran. 2

The article determines whether there are significant correlations between general wage increases and a number of financial variables at the level of the firm. Empirical research, which has attempted to assess the relevance or importance of reported external accounting information on decisions, has been largely or entirely confined to the decisions of investors or creditors. These studies are either simulation or regression models that predict the effects of behavior in circumstances where accounting categories or ratios change. The theory of wage determination in economics is based upon assumptions of demand and supply conditions in the sales and labor markets. Different assumptions about the condition of the sales market and the labor market, that is, competitive or monopolistic in the first case or competitive or monopsonistic in the latter case, determine what the equilibrium level of wages will be. A related economic approach has been to apply the bilateral monopoly analogy to wage determination by considering the labor union as a monopolist selling labor services to a single buyer of these services.

DOI

10.2308/tar-4487445

Volume

46 (2)

Pages

243-252

Language

en

Export

BibTeX

Sources

openalex crossref