Determinants of employees benefits in an airline industry

초록

This study investigated the determinants of employee benefits in the context of the airline industry. The resource-based view provided the theoretical foundation of this research. The study investigated four financial attributes: firm size, financial leverage, return on assets, and investment opportunity. The sample was publicly traded airlines, and the study period was 2000-2012. The two-way fixed effect regression model was used as the instrument for estimation. The results indicated that financial leverage negatively affected the employee benefit activities of airlines. However, return on assets was positively related to airlines’ employee benefit-related activities.

키워드