Employee treatment and discontinued operations Available to Purchase

The authors investigate the relation between employee treatment and the likelihood of discontinuing business operations.

The authors use regression analysis to investigate the relation between employee treatment and the likelihood of discontinuing business operations.

The authors find a significant negative relation between employee treatment and the likelihood of discontinuing business operations, suggesting that firms with better employee treatment are less likely to discontinue operations.

This study contributes to two distinctive steams of research: discontinued operations in accounting literature and employee welfare in human resources management literature.