The effects of regulatory and contracting costs on banks' choice of accounting method for other postretirement employee benefits

Journal of Accounting and Economics

Volumn 30, Issue 2, 2000, Pages 159-186

  Ramesh, K ^a   Revsine, Lawrence ^b  

^a CHARLES RIVER ASSOCIATES   (United States)

^b NORTHWESTERN UNIVERSITY   (United States)

Author keywords

Accounting methods choice; Bank regulatory capital; C25; Earnings management; FDICIA; G21; G28; M41

Indexed keywords

EID: 0042727702     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0165-4101(01)00003-9     Document Type: Article

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