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채택 동기의 다중 기간 분석: SFAS 제106호 사례. | Synapse

March 18, 2026

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

EAEli Amir JLJoshua LivnatNew York University

Key Points

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

Abstract

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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Cite This Study

Amir et al. (Tue,) studied this question.

synapsesocial.com/papers/69ba43cb4e9516ffd37a55f8 https://doi.org/https://doi.org/10.2308/tar-9611271992