Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan
Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan
复制标题
养老金负债的确认与披露是否会影响信用评级？
DOI：
10.1016/j.intaccaudtax.2023.100524
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发表时间：
2023
影响因子：
--
通讯作者：
Masaki Kusano
中科院分区：
文献类型：
--
作者：
Arry Tanusondjaja;Jenni Romaniuk;Magda Nenycz-Thiel;Mototaka Sakashita;Vijay Viswanathan;Masaki Kusano
