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Recognition versus disclosure and managerial discretion : evidence from Japanese pension accounting
Kusano, Masaki - 2022
Persistent link: https://www.econbiz.de/10013483913
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Does recognition versus disclosure of pension liabilities affect credit ratings? : evidence from Japan
Kusano, Masaki - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-19
Persistent link: https://www.econbiz.de/10014301966