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| Author: | Mittelstaedt, H. Nichols, W. Regier, P. |
| Title: | SFAS No. 106 and benefit reductions in employer-sponsored retiree health care plans |
| Journal: | Accounting Review
1995 : OCT, VOL. 70:4, p. 535-556 |
| Index terms: | EMPLOYERS' ORGANIZATIONS HEALTH PENSIONS |
| Language: | eng |
| Abstract: | The purpose of this study is to determine the prevalence, magnitude and timing of retiree health care benefit reductions and to identify determinants of the benefit reduction decisions. Three explanations for these benefit reductions are examined: (1) increased contacting cost caused by the financial reporting consequences of SFAS No.106, (2) financial weakness independent of SFAS No.106 and (3) firm-specific increases in retiree health care costs. Strong support for the increased contracting cost hypothesis is found after controlling for industry, financial weakness and firm-specific changes in retiree health care costs. |
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