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Evidence of Earnings Management and Managers’ Choice of Actuarial Assumptions for the Accounting of Retiree Health Care Costs

Susan Machuga (), Karen Teitel () and A. Costello
Additional contact information
Susan Machuga: Department of Accounting, University of Hartford
Karen Teitel: Department of Economics, College of the Holy Cross

No 1308, Working Papers from College of the Holy Cross, Department of Economics

Keywords: Accounting; Earnings (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013-12
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Published in Advances in Quantitative Analysis in Finance and Accounting, Volume 11, 2013, Pages 87-111.

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Persistent link: https://EconPapers.repec.org/RePEc:hcx:wpaper:1308

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