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Volumn 35, Issue 1, 1997, Pages 61-81

Recognition, disclosure, or delay: Timing the adoption of SFAS no. 106

(2)  Amir, Eli a   Amir, Ziv a  

a NONE

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0031094165     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.2307/2491467     Document Type: Article
Times cited : (46)

References (18)
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  • 3
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    • Amir, E.1    Livnat, J.2
  • 4
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    • Economic consequences of alternative adoption rules for new accounting standards
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    • (1997) Contemporary Accounting Research , vol.14
    • Amir, E.1    Ziv, A.2
  • 5
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    • Characteristics of firms electing early adoption of SFAS 52
    • AYRES, F. L. "Characteristics of Firms Electing Early Adoption of SFAS 52." Journal of Accounting and Economics 8 (1986): 143-58.
    • (1986) Journal of Accounting and Economics , vol.8 , pp. 143-158
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  • 6
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  • 7
    • 0002125048 scopus 로고
    • An empirical examination of debt covenant restrictions and accounting-related debt proxies
    • January
    • DUKE, J. C., AND H. G. HUNT III. "An Empirical Examination of Debt Covenant Restrictions and Accounting-Related Debt Proxies." Journal of Accounting and Economics 12 (January 1990): 45-63.
    • (1990) Journal of Accounting and Economics , vol.12 , pp. 45-63
    • Duke, J.C.1    Hunt H.G. III2
  • 8
    • 0000272926 scopus 로고
    • Disclosure of nonproprietary information
    • DYE, R. A. "Disclosure of Nonproprietary Information." Journal of Accounting Research 23 (1985): 123-45.
    • (1985) Journal of Accounting Research , vol.23 , pp. 123-145
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  • 9
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    • Proprietary and nonproprietary disclosures
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  • 10
    • 0002067750 scopus 로고
    • Impact on equity prices of pronouncements related to non-pension post retirement benefits
    • ESPAHBODI, H.; E. STROCK; AND H. TEHRANIAN. "Impact on Equity Prices of Pronouncements Related to Non-Pension Post Retirement Benefits." Journal of Accounting and Economics 14 (1991): 323-46.
    • (1991) Journal of Accounting and Economics , vol.14 , pp. 323-346
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  • 14
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    • The impact of bonus schemes on the selection of accounting principles
    • HEALY, P. "The Impact of Bonus Schemes on the Selection of Accounting Principles." Journal of Accounting and Economics 7 (1985): 85-107.
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  • 15
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    • Economic consequences of accounting standards: The lease disclosure rule change
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  • 16
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