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Keywords: Employment structure
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Journal Articles
Journal of Accounting Literature (2026) 48 (2): 472–507.
Published: 09 July 2024
... and upgrading the employment structure (i.e. by employing more high-skilled and high-educated labor). Consistent with our expectation through the channel of labor adjustment costs, the use of robotics increases firms’ labor cost stickiness. We further find that the positive impact is more significant among...

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