Ithaca, NY 14853
United States
Cornell University - Department of Accounting
SSRN RANKINGS
in Total Papers Downloads
in Total Papers Citations
Accruals, Earnings Management, Real Operations, R&D, Research and Development, Intangibles, Benchmarks, Financial Reporting, Substitution
cash balance plans, pension plans, pension conversions, postretirement benefits, implicit contracts, SFAS 87
Voluntary disclosure, disclosure incentives, electric utilities, deregulation
institutional investors, data aggregators, information dissemination, capital markets
Accounting flexibility, Labor negotiations, Earnings management, Post-retirement benefits