SFAS No. 106 and Benefit Reductions in Employer-Sponsored Retiree Health Care Plans.
研究企业削减退休人员医疗福利决策的可能决定因素，包括SFAS第106号财务报告后果导致的契约成本增加、独立于该准则的财务困境以及企业特定的退休医疗成本变化。
Abstract Examines possible determinants of firms' decisions to reduce benefits of retiree health care plans. Increasing contracting cost caused by the financial reporting consequences of Statement on Financial Accounting Standards SFAS No. 106; Financial weakness independent of SFAS No. 106; Firm-specific changes in retiree health care costs.