Impact of accounting choices on firm valuation and earnings quality: The case of transition obligation under SFAS 106

Author: Cheng C.S. Agnes   Hsieh Su-Jane   Yip Yewmun  

Publisher: Emerald Group Publishing Ltd

ISSN: 1475-7702

Source: Review of Accounting and Finance, Vol.6, Iss.4, 2007-11, pp. : 419-441

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Abstract