The effects of regulatory and contracting costs on banks' choice of accounting method for postretirement employee benefits

Article Abstract:

Research is presented concerning the selection of accounting methods by banks for the listing of postretirement employee benefits. The balancing of earnings management benefits and increased regulatory costs is discussed.

Commercial Banks, Commercial Banking, Methods, Banking industry

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The use of accounting flexibility to reduce labor renegotiation costs and manage earnings

Article Abstract:

Research is presented concerning the discretionary choices adopted by the managers of non-regulated firms in the selection of Statement of Financial Accounting Standards number 106. The reduction of labor renegotiation costs is discussed.

Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Standards, Compensation and benefits, Collective bargaining, Retirees

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Nuclear decommissioning costs: the impact of recoverability risk on valuation

Article Abstract:

A new study investigates the effects of nuclear plant decommissioning costs on the deregulation of the electricity sector.

Research, Electric utilities, Accounting and auditing, Financial Accounting Standards Board

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