The Effects of Labor on Accounting Policy Choice in Canada

Authors

Charles P. Cullinan, Bryant University
Dennis M. Bline, Bryant University

Document Type

Article

Comments

Published by The Canadian Academic Accounting Association in Canadian Accounting Perspectives, volume 2, issue 2, pages 135-151.

Bryant University users may access this article here.

Keywords

Accounting;Labor

Publisher

The Canadian Academic Accounting Association

Publication Source

Canadian Accounting Perspectives

Abstract

This study examines the effects of labour considerations on accounting choice in Canada. Two potential labour-related incentives are considered: ability to pay and employee attraction and retention.