search query: @freeterm Renegotiation / total: 5
reference: 3 / 5
| Author: | D'Souza, J. Jacob, J. Ramesh, K. |
| Title: | The use of accounting flexibility to reduce labor renegotiation costs and manage earnings |
| Journal: | Journal of Accounting & Economics
2000 : OCT, VOL. 30:2, p. 187-208 |
| Index terms: | ACCOUNTING COSTS EARNINGS FLEXIBILITY LABOUR |
| Freeterms: | RENEGOTIATION |
| Language: | eng |
| Abstract: | The authors investigate the determinants of discretionary SFAS 106 choices of non-regulated firms. They find that more unionized firms are more likely to use immediate recognition, consistent with incentives to reduce labor renegotiation costs. Immediate recognition is more prevalent among post-adoption plan modifiers, particularly if their obligation is large, consistent with incentives to increase future reported earnings. |
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