What question did this study set out to answer?

This research aims to understand the reasons behind managers' decisions on when to adopt SFAS No. 106 related to postretirement benefits.

March 18, 2026

Multiperiod Analysis of Adoption Motives: The Case of SFAS No. 106.

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This research aims to understand the reasons behind managers' decisions on when to adopt SFAS No. 106 related to postretirement benefits.
Analyzed adoption-timing motives of managers
Investigated relationship between government policies and PRB
Examined earnings management practices during adoption periods
Identified key factors influencing adoption timing of SFAS No. 106
Showed the role of government policy in PRB adjustments
Revealed significant links between earnings management and adoption decisions

Resumen

Abstract Examines managers' adoption-timing motives related to Statement of Financial Accounting Standards (SFAS) No. 106. Government policy on postretirement benefits other than pensions (PRB); Earnings management; Adoption timing and PRB plan amendments.

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Authors

Eli Amir

Joshua Livnat

New York University

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The Accounting Review

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Multiperiod Analysis of Adoption Motives: The Case of SFAS No. 106.

Puntos clave

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Authors

Journals

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References and Citations

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