Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan
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- Kusano, Masaki, 2023. "Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
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More about this item
Keywords
Recognition versus Disclosure; Pension Accounting; Credit Ratings; Reliability of Accounting Information;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2020-12-21 (Accounting and Auditing)
- NEP-AGE-2020-12-21 (Economics of Ageing)
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