Multiperiod Analysis of Adoption Motives: The Case of SFAS No. 106.
The Accounting Review
1996
Abstract Examines managers' adoption-timing motives related to Statement of Financial Accounting Standards (SFAS) No. 106. Government policy on postretirement benefits other than pensions (PRB); Earnings management; Adoption timing and PRB plan amendments.
- DOI
- 10.2308/tar-9611271992
- Volume
- 71 (4)
- Pages
- 539-553
- Language
- en
- Export
- BibTeX
- Sources
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