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January 1, 1997Journal of Accounting Research

Recognition, Disclosure, or Delay: Timing the Adoption of SFAS No. 106

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Discretionary disclosures, SFAS No. 106, Accounting standard adoption, Private information

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Eli Amir (1997) studied this question.

synapsesocial.com/papers/6ad3e1f21dbbb2718fce1e5d https://doi.org/10.2307/2491467

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