Gujarathi, Mahendra R.; Hoskin, Robert E. - In: Review of Accounting and Finance 2 (2003) 4, pp. 63-86
This study investigates whether management's choices of adoption timing and transition method are associated with factors influencing their economic incentives in the case of early adoption of Statement of Financial Accounting Standards No. 96 (SFAS 96), Accounting for Income Taxes . SFAS 96...