Pulse nav.journalClub 趋势探索研究者

Download the App

Join discussions, follow papers, and never miss your next session.

Download on theApp Store

© Synapse Social LLC, 2026

首页探索 nav.journalClub 趋势

⌘+K

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

March 18, 2026

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

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.

Like

Bookmark

Share

Like

Bookmark

Share

Cite This Study

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

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