The use of accounting flexibility to reduce labor renegotiation costs and manage earnings

Journal of Accounting and Economics

Volumn 30, Issue 2, 2000, Pages 187-208

  D'Souza, Julia ^a   Jacob, John ^b   Ramesh, K ^c  

^a The Samuel Curtis Johnson Graduate School of Management   (United States)

^b UNIVERSITY OF COLORADO   (United States)

^c CHARLES RIVER ASSOCIATES   (United States)

Author keywords

Accounting flexibility; Earnings management; G14; J5; Labor negotiations; M4; Postretirement benefits

Indexed keywords

EID: 0042727699     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0165-4101(01)00004-0     Document Type: Article

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