Turnover in an Accounting Firm
利用独特数据集,检验匹配模型能否描述会计师事务所的人员流动,发现随着任职时间增加,离职和辞退符合Jovanovic(1979)的预测模式。
The authors use a unique data set to investigate whether a matching model can describe turnover in an accounting firm. The main focus of the article is to determine whether the probability of separation from employment varies in the way described by Boyan Jovanovic (1979). The evidence suggests that, as tenure increases, both terminations and quits follow the predicted pattern. Copyright 1998 by University of Chicago Press.