Technical Report 会計保守主義と雇用調整の下方硬直性

石田, 惣平

2015-05 , Graduate School of Commerce and Management Center for Japanese Business Sutdies, Hitotsubashi University
2016/5/12 論文データ(PDF)を取り下げ。
This study examines how unconditional and conditional conservatism affect employment adjustment stickiness. My findings are as follows. First, unconditional conservatism increases employment adjustment stickiness. Second, conditional conservatism is not significantly related with it. Third, unconditional conservatism makes employment adjustment sticky only when sales are expected to rebound in the near future. Fourth, the relation between two types of conservatism and employment adjustment stickiness varies across the strength of relationship between firms and main banks. These results suggest that unconditional conservatism encourages deliberate decision of managers under main bank system.

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