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Pension plan accounting estimates and the freezing of defined benefit pension plans

Joseph Comprix, Karl A. Muller
Year2010
VenueJournal of Accounting and Economics
Typearticle
Citations121
DOI10.1016/j.jacceco.2010.06.003
OpenAlexW1974084916

Topics

Auditing, Earnings Management, GovernancePensionScrutinyPension planRate of returnEconomics