search query: @author D'Souza, J. / total: 4
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| Author: | D'Souza, J. |
| Title: | Rate-regulated enterprises and mandated accounting changes: the case of electric utilities and post-retirement benefits other than pensions (SFAS No. 106) |
| Journal: | Accounting Review
1998 : JUL, VOL. 73:3, p. 387-410 |
| Index terms: | ACCOUNTING ELECTRICITY PENSIONS |
| Language: | eng |
| Abstract: | This paper investigates the reporting and contracting responses of electric utilities to SFAS No. 106. Expense-increasing accounting standards generally have no direct cash flow consequences for nonregulated firms, but they reduce these firms' reported net income and increase their reported liabilities. This research documents that managers of rate-regulated firms that face greater uncertainties about future rate recoveries have greater incentives to use discretionary choices that intensify the impact of expense-increasing accounting changes on current financial statements. |
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