search query: @author Revsine, L. / total: 11
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| Author: | Ramesh, K. Revsine, L. |
| Title: | The effects of regulatory and contracting costs on banks' choice of accounting method for other postretirement employee benefits |
| Journal: | Journal of Accounting & Economics
2000 : OCT, VOL. 30:2, p. 159-186 |
| Index terms: | ACCOUNTING BANKING EMPLOYEE BENEFITS GAAP RETIREMENT |
| Language: | eng |
| Abstract: | This paper examines banks' choice of accounting methods in a new regulatory environment that more closely ties regulatory monitoring to GAAP numbers. The study finds that banks' choice of the implementation method for SFAS 106 is consistent with an attempt to balance the increased regulatory costs with earnings management benefits. |
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