The Use of Accounting Flexibility to Reduce Labor Renegotiation Costs and Manage Earnings

By Julia M. D'Souza, J. Jacob, K. Ramesh. 2000

125 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/6103cb4d8f4f0b81fee497e7c8b4f69223ce914d

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In Accounting

1. J. Novak
2. M. Paananen
3. M. Hamberg

Citations in the corpus

• The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions (2011, background): “Numerous studies of accounting change suggest managers use discretion in response to economic incentives (Francis et al., 1996; D’Souza et al., 2000; Fields et al., 2001; Beatty and Weber, 2006; Ramanna and Watts, 2009).”
• Corporate investment and changes in GAAP (2016, unknown): “…benefits affected a large number of firms in the economy because postretirement benefits are part of employee compensation in most firms and the vast majority of these firms accounted for retirement benefits using a pay-as-you-go basis (i.e., cash basis) prior to SFAS 106 (see D’Souza et al. 2001).”