The Accounting Review Vol. 71 No. 4 1996
Multiperiod Analysis of Adoption Motives: The Case of SFAS No. 106.
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
- Issue
- 4
- Pages
- 539-553
- Language
- en
- Sources
- openalex crossref