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Keywords: Pay disparity
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Journal Articles
International Journal of Managerial Finance (2024) 20 (4): 1094–1118.
Published: 04 January 2024
...Eun Hye Jo; Jung Wha Lee Purpose This study examines how the presence of labor unions affects a firm’s pay disparity between executives and employees and its financial statement comparability. Design/methodology/approach It uses firm-level labor union data in Korea and applies regression...

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