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Keywords: Defined benefit pension plans
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Journal Articles
Journal:
China Finance Review International
China Finance Review International (2021) 11 (4): 522–551.
Published: 28 June 2021
... benefit pension plans Earnings management Mandatory contributions Pension assumptions Disclosure standards Firms sponsoring a defined benefit pension plan have a financial liability equal to the present value of the future benefits of its retirees. US law requires firms to fund that liability...
