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The negative effect of an accounting standard on employee welfare

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Introduction
McDonnell Douglas Corporation (MDC), one of the largest aerospace firms in the world, terminated health-care benefits for its non-union employees, effective from 1 January 1993. The primary reason cited by MDC management for taking this action was the issuance of the Financial Accounting Standards Board’s Statement of Financial Accounting Standards No. 106, “Employers accounting for postretirement
benefits other than pensions” (FASB 106). This article investigates the negative effects on employee welfare as a result of actions taken by the management of a company which it attributes to the adoption of an accounting standard, focusing on McDonnell Douglas Corporation.

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: MCB University Press., 1995

Deskripsi Fisik

Accounting, Auditing & Accountability Journal, Vol. 8 No. 3, 1995, pp. 12-33

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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