메뉴 건너뛰기




Volumn 71, Issue 4, 1996, Pages 539-553

Multiperiod analysis of adoption motives: The case of SFAS No. 106

(2)  Amir, Eli a   Livnat, Joshua a  

a NONE

Author keywords

Adoption; Postretirement benefits; SFAS No. 106

Indexed keywords


EID: 0030305321     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (27)

References (16)
  • 1
    • 0002548521 scopus 로고
    • The magnitudes of financial statement effects and accounting choice: The case of the adoption of SFAS 87
    • Ali, A., and K. Kumar. 1994. The magnitudes of financial statement effects and accounting choice: The case of the adoption of SFAS 87. Journal of Accounting and Economics 18 (July): 89-114.
    • (1994) Journal of Accounting and Economics , vol.18 , Issue.JULY , pp. 89-114
    • Ali, A.1    Kumar, K.2
  • 2
    • 21344486362 scopus 로고
    • The market valuation of accounting information: The case of post-retirement benefits other than pensions
    • Amir, E. 1993. The market valuation of accounting information: The case of post-retirement benefits other than pensions. The Accounting Review 68 (October): 703-724.
    • (1993) The Accounting Review , vol.68 , Issue.OCTOBER , pp. 703-724
    • Amir, E.1
  • 4
    • 84997994418 scopus 로고    scopus 로고
    • Firms' choice of estimation parameters: Empirical evidence from SFAS No. 106
    • -, and E. Gordon. 1996. Firms' choice of estimation parameters: Empirical evidence from SFAS No. 106. Journal of Accounting, Auditing and Finance 11 (Summer): 427-448.
    • (1996) Journal of Accounting, Auditing and Finance , vol.11 , Issue.SUMMER , pp. 427-448
    • Gordon, E.1
  • 5
    • 0000580427 scopus 로고
    • Characteristics of firms electing early adoption of SFAS No. 52
    • Ayres, F. L. 1986. Characteristics of firms electing early adoption of SFAS No. 52. Journal of Accounting and Economics 8: 143-158.
    • (1986) Journal of Accounting and Economics , vol.8 , pp. 143-158
    • Ayres, F.L.1
  • 6
    • 0000272926 scopus 로고
    • Disclosure of nonproprietary information
    • Dye, R. A. 1985. Disclosure of nonproprietary information, Journal of Accounting Research 23: 123-145.
    • (1985) Journal of Accounting Research , vol.23 , pp. 123-145
    • Dye, R.A.1
  • 10
    • 0000985680 scopus 로고
    • Did firms undertake debt-equity swaps for an accounting paper profit or true financial gain?
    • Hand, J. R. M. 1989. Did firms undertake debt-equity swaps for an accounting paper profit or true financial gain? The Accounting Review 64 (October): 587-623.
    • (1989) The Accounting Review , vol.64 , Issue.OCTOBER , pp. 587-623
    • Hand, J.R.M.1
  • 11
    • 0003236195 scopus 로고
    • Examining the FASB's extended adoption policy for new standards: The SFAS 87 (pensions) case
    • Langer, R., and B. Lev. 1993. Examining the FASB's extended adoption policy for new standards: The SFAS 87 (Pensions) Case. The Accounting Review 68 (July): 515-533.
    • (1993) The Accounting Review , vol.68 , Issue.JULY , pp. 515-533
    • Langer, R.1    Lev, B.2
  • 12
    • 21844485351 scopus 로고
    • SFAS No. 106 and benefit reduction in employer-sponsored retiree health care plans
    • Mittelstaedt, H. F., W. D. Nichols, and P. R. Regier. 1995. SFAS No. 106 and benefit reduction in employer-sponsored retiree health care plans. The Accounting Review 70 (October): 535-556.
    • (1995) The Accounting Review , vol.70 , Issue.OCTOBER , pp. 535-556
    • Mittelstaedt, H.F.1    Nichols, W.D.2    Regier, P.R.3
  • 13
    • 0011543336 scopus 로고
    • Abnormal returns to investment strategies based on the timing of earnings reports
    • Penman, S. H. 1984. Abnormal returns to investment strategies based on the timing of earnings reports. Journal of Accounting and Economics 6 (3): 165-183.
    • (1984) Journal of Accounting and Economics , vol.6 , Issue.3 , pp. 165-183
    • Penman, S.H.1
  • 14
    • 0001780744 scopus 로고
    • The incidence of accounting changes and characteristics of firms making accounting changes
    • Pincus, M., and C. Wasley. 1994. The incidence of accounting changes and characteristics of firms making accounting changes. Accounting Horizons 8 (June): 1-24.
    • (1994) Accounting Horizons , vol.8 , Issue.JUNE , pp. 1-24
    • Pincus, M.1    Wasley, C.2
  • 15
    • 0001912233 scopus 로고
    • Factors in new york exchange security returns. 1933-1979
    • Sharpe, W. F. 1982. Factors in New York exchange security returns. 1933-1979. Journal of Portfolio Management 8: 5-19.
    • (1982) Journal of Portfolio Management , vol.8 , pp. 5-19
    • Sharpe, W.F.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.