The role of discretionary pension accruals in earnings management
Journal of applied accounting research, 2021-01, Vol.22 (1), p.1-21 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-06-2019-0095
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