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Keywords: Labor cost
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Journal Articles
Journal of Accounting Literature 1–25.
Published: 18 November 2025
...Yukun Pan; Weiqiang Tan; Daifei Yao; Rui Zhao Purpose This study investigates how firms adjust their resource base in response to rising labor costs and whether these adjustments influence corporate social responsibility (CSR) performance. Design/methodology/approach Using a sample of Chinese...
Journal Articles
Journal of Accounting Literature (2025) 47 (2): 325–350.
Published: 28 December 2023
...Dongmin Kong; Shasha Liu; Rui Shen Purpose On the basis of labor economics theories, this study examines how adjustment in human capital accounts for labor cost stickiness. Design/methodology/approach This study makes use of employee education level as a measure of the quality of human capital...

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