Studies in employee benefit topics.

Studies in employee benefit topics.

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Bibliographic Details
Imprint:	Brookfield, Wis. : International Foundation of Employee Benefit Plans, c1988.
Description:	65 p. : ill. ; 28 cm.
Language:	English
Series:	Research report ; rept. 87-5 Research report (International Foundation of Employee Benefit Plans) rept. 87-5.
Subject:	Employee fringe benefits -- United States Employee fringe benefits -- Taxation -- United States. Employee fringe benefits. Employee fringe benefits -- Taxation. United States.
Format:	E-Resource Print Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/981593

Hidden Bibliographic Details
Other uniform titles:	Reishus, David. Role of heterogeneity in flexible employee benefit plans. 1988. Turner, Robert Walter. Preferential tax treatment of fringe benefits and the form of employee compensation. 1988. Johnson, Steven B., 1947- Determinants of pension accounting choice prior to FASB 87. 1988.
ISBN:	0891543473 : $9.00 ($5.00 to Foundation members)
Notes:	"December 1987." Includes bibliographies.

Description
Summary:	This work analyzes the smoothing of fluctuations in firms reporting of their income. The author theorizes that under certain conditions income smoothing may be a means by which management can enhance the quality of financial reporting by using discretionary accounting rules to reveal its private information as to the firm s operating results and future prospects.
Item Description:	"December 1987."
Physical Description:	65 p. : ill. ; 28 cm.
Bibliography:	Includes bibliographies.
ISBN:	0891543473