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Determinants of other post -employment benefit plan reductions and terminations in the post -SFAS No. 106 adoption era

Johnson, Bruce Kinloch
Louisiana Tech Digital Commons · Papers
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accounting
The purpose of this research was to determine which variables help identify firms that have reduced or eliminated postretirement benefits other than pensions (OPEBs). Mittelstaedt et al. (1995) found that the adoption of SFAS No. 106 was one of the major determinants in OPEB reduction decisions. Tho
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