Advanced search
Publication Cover
Applied Economics Letters Volume 31, 2024 - Issue 6
Submit an article Journal homepage
252
Views
0
CrossRef citations to date
0
Altmetric
Research Article

Social insurance payments and labour investment efficiency: A quasi-natural experiment

Qing Sophie Wanga School of Finance, Jiangxi University of Finance and Economics, Nanchang, China
&
Shaojie Laia School of Finance, Jiangxi University of Finance and Economics, Nanchang, China;b Jiangxi Financial Development Institute, Nanchang, ChinaCorrespondence[email protected]
Pages 497-502 | Published online: 27 Oct 2022

References

  • Biddle, G. C., G. Hilary, and R. S. Verdi. 2009. “How Does Financial Reporting Quality Relate to Investment Efficiency?” Journal of Accounting and Economics 48: 112–131. doi:10.1016/j.jacceco.2009.09.001.
  • Cao, Z., and W. Rees. 2020. “Do Employee-Friendly Firms Invest More Efficiently? Evidence from Labor Investment Efficiency.” Journal of Corporate Finance 65: 101744. doi:10.1016/j.jcorpfin.2020.101744.
  • Cella, C. 2020. “Institutional Investors and Corporate Investment.” Finance Research Letters 32: 1–6. doi:10.1016/j.frl.2019.04.026.
  • Cui, C., K. John, J. Pang, and H. Wu. 2018. “Employee Protection and Corporate Cash Holdings: Evidence from China’s Labor Contract Law.” Journal of Banking and Finance 92: 182–194. doi:10.1016/j.jbankfin.2018.05.011.
  • Deng, L., S. Lai, S. Liu, and X. Pu. 2022. “Social Insurance Premiums and Corporate Cash Holdings: Evidence from Social Insurance Law in China.” Economic Modelling 114: 105944. doi:10.1016/j.econmod.2022.105944.
  • Do, T. K., and A. T. Le. 2022. “Shareholder Litigation Rights and Labour Investment Efficiency.” Finance Research Letters 46: 102296.
  • Guo, J., Q. Tang, and G. Jin. 2021. “Labour Protection and the Efficiency of Human Capital Investment.” Economic Analysis and Policy 69: 195–207.
  • Jung, B., W. J. Lee, and D. P. Weber. 2014. “Financial Reporting Quality and Labour Investment Efficiency.” Contemporary Accounting Research 31: 1047–1076.
  • Khedmati, M., M. A. Sualihu, and A. Yawson. 2020. “CEO-Director Ties and Labour Investment Efficiency.” Journal of Corporate Finance 65: 1–24.
  • Lai, S., X. Li, and K. C. Chan. 2021. “CEO Overconfidence and Labour Investment Efficiency.” North American Journal of Economics and Finance 55: 101319.
  • Lai, S., X. Li, S. Liu, and Q. S. Wang. 2022. “Institutional Investors’ Site Visits and Corporate Employment Decision-Making.” Journal of Contemporary Accounting and Economics 100332.
  • Le, A. T., and P. T. Tran. 2022. “Corporate Governance and Labor Investment Efficiency: International Evidence from Board Reforms.” Corporate Governance: An International Review 30 (5): 555–583.
  • Liu, G., Y. Liu, C. Zhang, and Y. Zhu. 2021. “Social Insurance Law and Corporate Financing Decisions in China.” Journal of Economic Behavior & Organization 190: 816–837.
  • Liu, G., and Y. Zhang. 2021. “Incentive Effects of Social Insurance Law on Corporate Innovation: Theory and Evidence.” SSRN Working Paper. doi:10.2139/ssrn.3895738.
  • Petacchi, R. 2015. “Information Asymmetry and Capital Structure: Evidence from Regulation FD.” Journal of Accounting and Economics 59 (2–3): 143–162.
  • Sualihu, M. A., A. Yawson, and I. Yusoff. 2021. “Do Analysts’ Forecast Properties Deter Suboptimal Labor Investment Decisions.” Journal of Corporate Finance 69: 1–25.
  • Wang, Q. S., S. Lai, S. Pi, and H. Anderson. 2022. “Does Directors’ and Officers’ Liability Insurance Induce Empire Building? Evidence from Corporate Labor Investment.” Pacific-Basin Finance Journal 73: 101753.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.