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.
“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.