Cheng, C.S. Agnes; Hsieh, Su-Jane; Yip, Yewmun - In: Review of Accounting and Finance 6 (2007) November, pp. 419-441
Purpose – The purpose of this paper is to examine whether the choice of accounting treatment of transition obligation under SFAS 106 affects the value of firms, and also whether the quality of earnings is improved after the implementation of SFAS 106. Design/methodology/approach – Different...
