Multiperiod Analysis of Adoption Motives: The Case of SFAS No. 106.
分析管理者在采用SFAS第106号准则时的时机选择动机，涉及政府政策、盈余管理及退休后福利计划修订，对研究会计准则采用行为的学者有参考价值。
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.