The Determinants of Timing in the Adoption of New Accounting Standards: A Study of SFAS No. 87, Employers Accounting for Pensions

Tung, SamuelSamuelTungWeygandt, JerryJerryWeygandt2011-12-302018-06-292011-12-302018-06-291994http://ntur.lib.ntu.edu.tw//handle/246246/238320en-USThe Determinants of Timing in the Adoption of New Accounting Standards: A Study of SFAS No. 87, Employers Accounting for Pensions