haku: @author Espahbodi, R. / yhteensä: 2
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| Tekijä: | Espahbodi, R. Hamer, M. |
| Otsikko: | On the robustness of the results of adoption date choice studies: the case of the pension accounting |
| Lehti: | Review of Quantitative Finance and Accounting
1995 : JAN, VOL. 6:1, p. 63-78 |
| Asiasana: | PENSIONS MODELS ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | This paper examines the robustness of the results of adoption date choice studies to sample selection criteria, variable set, and the approach to model building. The authors use the new pension accounting standard in the examination. To this end, they develop a model of the relationship between the adoption date of the pension standard and the variables commonly used in adoption data studies. The variables are: firm size, income change prior to the adoption date and proxies for income management etc. |
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