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Keywords: Labor adjustment costs
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Journal Articles
Journal of Accounting Literature (2026) 48 (2): 472–507.
Published: 09 July 2024
... robot application indicators in China, we implement the methodology in Anderson et al. (2003) and Banker and Byzalov (2014) to estimate cost stickiness. Findings We argue that the industrial robot uses in China would increase firms’ labor adjustment costs by increasing the employment scale...

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