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Keyword [SFAS]
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41. EVIDENCE ON THE VALUE-RELEVANCE OF DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES (DEFERRED TAXES, SFAS 109)
42. The usefulness of SFAS 119 derivatives disclosures for assessing the foreign exchange risk exposure of manufacturing firms
43. AN INVESTIGATION OF EARNINGS MANAGEMENT BY FIRMS IN THE ADOPTION OF SFAS 109, 'ACCOUNTING FOR INCOME TAXES' (FINANCIAL ACCOUNTING STANDARDS BOARD, DEFERRED TAXES)
44. The reliability of employee stock option fair value disclosures under SFAS 123
45. ANALYSIS OF FINANCIAL ACCOUNTING MEASURES OF DEFERRED TAX LIABILITIES
46. Accounting for majority-owned finance subsidiaries under SFAS No. 94: Motivations and consequences
47. Characteristics of firms that enter into interest rate swaps and valuation of deferred taxes under SFAS No. 109
48. An examination of the effects of standard setting and earnings management in the oil and gas industry: The lesson of SFAS No. 96
49. A cross-sectional analysis of the adoption of Statement of Financial Accounting Standards (SFAS) No. 96, 'Accounting for Income Taxes
50. SFAS 14's geographic segment disclosures and the ability of security analysts to forecast earnings
51. An examination of the market reaction to the adoption of SFAS No.52: A New-Information-de-Facto approach
52. A COMPARISON OF GENERALLY ACCEPTED ACCOUNTING PRACTICE AND STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NO. 33 INCOME MEASUREMENT
53. INFORMATION CONTENT OF HISTORIC COST-CURRENT COST TRENDS, DERIVED FROM SFAS NO. 33 DISCLOSURES
54. SFAS NO 52, AN ACCOUNTING POLICY INTERVENTION: U.S.-BASED MULTINATIONAL CORPORATE PRE-ENACTMENT LOBBYING BEHAVIOR AND POST-ENACTMENT REACTION (FOREIGN EXCHANGE, CURRENCY, UNITED STATES
55. AN EMPIRICAL INVESTIGATION OF THE SECURITY MARKET REACTION TO MULTINATIONAL ACCOUNTING CHANGES: STATEMENT OF FINANCIAL ACCOUNTING STANDARD NUMBER 52, FOREIGN CURRENCY TRANSLATION
56. ECONOMIC FACTORS AND CHOICE OF ACCOUNTING METHODS: SOME METHODOLOGICAL ISSUES AND EMPIRICAL TEST
57. Goodwill impairment: Effects of SFAS 142 and agency theory on earnings management
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