THE MAGNITUDES OF FINANCIAL STATEMENT EFFECTS AND ACCOUNTING CHOICE - THE CASE OF THE ADOPTION OF SFAS-87

被引：20

作者：

ALI, A ^{[1
]}

KUMAR, KR ^{[1
]}

机构：

[1] GEORGE WASHINGTON UNIV,WASHINGTON,DC 20052

来源：

JOURNAL OF ACCOUNTING & ECONOMICS | 1994年 / 18卷 / 01期

关键词：

ACCOUNTING CHOICE RESEARCH METHODOLOGY; FINANCIAL STATEMENT EFFECTS; INTERACTION EFFECTS; PENSION ACCOUNTING; ADOPTION TIMING;

D O I：

10.1016/0165-4101(94)90020-5

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We examine the accounting choice decision in the context of the timing of adoption of SFAS 87. Unlike most prior studies, we consider interactions between firm characteristics and the magnitudes of the financial statement effects of an accounting decision. We expect that including interactions will both enhance the ability to explain accounting choice, and facilitate distinction between omitted variables (Ball and Foster, 1982) and hypothesized relations. Results are consistent with these expectations.

引用

页码：89 / 114

页数：26

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