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The magnitudes of financial statement effects and accounting choice : The case of the adoption of SFAS 87

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  • Ali, Ashiq
  • Kumar, Krishna R.
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    File URL: http://www.sciencedirect.com/science/article/B6V87-458XNN3-1N/2/ad27bf71a9119502d8e777cc4d03d91e
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 18 (1994)
    Issue (Month): 1 (July)
    Pages: 89-114

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    Handle: RePEc:eee:jaecon:v:18:y:1994:i:1:p:89-114

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    Web page: http://www.elsevier.com/locate/jae

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    Cited by:
    1. Iatridis, George Emmanuel, 2011. "Accounting disclosures, accounting quality and conditional and unconditional conservatism," International Review of Financial Analysis, Elsevier, vol. 20(2), pages 88-102, April.
    2. Baber, William R. & Kang, Sok-Hyon & Kumar, Krishna R., 1998. "Accounting earnings and executive compensation:: The role of earnings persistence," Journal of Accounting and Economics, Elsevier, vol. 25(2), pages 169-193, May.
    3. Hand, John R. M. & Skantz, Terrance R., 1997. "The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51," Journal of Accounting and Economics, Elsevier, vol. 24(2), pages 175-203, December.
    4. Ramesh, K. & Revsine, Lawrence, 2000. "The effects of regulatory and contracting costs on banks' choice of accounting method for other postretirement employee benefits," Journal of Accounting and Economics, Elsevier, vol. 30(2), pages 159-186, October.
    5. Iatridis, George, 2010. "International Financial Reporting Standards and the quality of financial statement information," International Review of Financial Analysis, Elsevier, vol. 19(3), pages 193-204, June.
    6. George Iatridis, Panayotis Alexakis, 2012. "Evidence of voluntary accounting disclosures in the Athens Stock Market Purpose – The purpose of this paper is to explore the motives for providing voluntary accounting disclosures and investigate t," Review of Accounting and Finance, Emerald Group Publishing, vol. 1(1), pages 73-92, February.

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