| Author: | Khurana, I. Loudder, M. |
| Title: | The economic consequences of SFAS 106 in rate-regulated enterprises |
| Journal: | Accounting Review
1994 : APR, VOL. 69:2, p. 364-380 |
| Index terms: | ACCOUNTING STANDARDS FINANCIAL ACCOUNTING RESEARCH |
| Language: | eng |
| Abstract: | This study investigates the impact of the Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards No 106, "Employers' Accounting for Postretirement Benefits Other Than Pensions" (FASB 1990, hereinafter, SFAS 106) for a sample of rate-regulated public utility firms. The results of this article suggest that investors in public utilities did not, on average, view the proposed standard as a value-decreasing event. All date, except the regulatory rankings, are available from public sources. |
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