The use of accounting flexibility to reduce labor renegotiation costs and manage earnings-Reference-Cited by-同舟云学术

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

Published:2000-10 Issue:2 Volume:30 Page:187-208
ISSN:0165-4101
Container-title:Journal of Accounting and Economics
language:en
Short-container-title:Journal of Accounting and Economics

Author:

D'Souza Julia,Jacob John,Ramesh K.

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance,Accounting

Reference23 articles.

1. Firms’ choice of estimation parameters: empirical evidence from SFAS 106;Amir;Journal of Accounting, Auditing and Finance,1996

2. Multiperiod analysis of adoption motives: the case of SFAS No. 106;Amir;The Accounting Review,1996

3. Adoption choices of SFAS No. 106: implications for financial analysis;Amir;Journal of Financial Statement Analysis,1997

4. Recognition, disclosure or delay: timing the adoption of SFAS 106;Amir;Journal of Accounting Research,1997

5. Bishop, P., Lys, T., 1998. Capital structure and asymmetric information in the banking industry. Unpublished working paper. Northwestern University.

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