The consequences of discount rate selection for defined benefit liabilities
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DOI: 10.1016/j.jcae.2020.100184
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- Kusano, Masaki, 2023.
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- Masaki KUSANO, 2020. "Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan," Discussion papers e-20-005, Graduate School of Economics , Kyoto University.
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Keywords
Discount rate; IAS 19; Pension accounting; Audit fees; Value relevance;All these keywords.
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