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Early Adoption of SFAS 106: Effects of Contracting Costs on Managers’ Motivation to Smooth Income Using Accounting Changes
Conference presentation

Early Adoption of SFAS 106: Effects of Contracting Costs on Managers’ Motivation to Smooth Income Using Accounting Changes

Anwar Y. Salimi
American Accounting Association, Western Regional (Portland, Oregon )
05/1995

Abstract

“Early Adoption of SFAS 106: Effects of Contracting Costs on Managers’

Motivation to Smooth Income Using Accounting Changes.” American

Accounting Association, Western Regional, Portland, OR, May 1995.

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