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

• 1 January 1997
• journal article
• Published by JSTOR in Journal of Accounting Research
• Vol. 35  (1) , 61
• https://doi.org/10.2307/2491467

Abstract

Keywords

• RECOGNITION
• DISCLOSURE
• SFAS NO
• DELAY
• ADOPTION OF SFAS
• TIMING THE ADOPTION