Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

The FASB's Policy of Extended Adoption for New Standards: An Examination of FAS No. 87.

5 references·4 citing·38 second hop

FromToDepth

this work references cited by second hop

References

1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
1990An empirical examination of debt covenant restrictions and accounting-related debt proxies277 cited
1990Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilities*51 cited
1991Pension disclosures under SFAS No. 87: Theory and evidence*43 cited
1993The Valuation Consequence of Accounting Changes: A Multi-Year Examination39 cited

Cited by

2017Discretionary accounting choices: the case of IAS 19 pension accounting24 cited
2002Materiality Judgments and Disclosure of Retiree Health Care Costs Under SFAS No. 8120 cited
2022The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*19 cited
2017Determinants of accounting policy choices under international accounting standards18 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work