Keywords: Disclosure standards
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Journal Articles
China Finance Review International (2021) 11 (4): 522–551.
Published: 28 June 2021
... management behavior, in the case of mandatory contributions, following the introduction of new pension disclosure standards under SFAS 132R that become effective on December 15, 2003. Under the new SFAS 132R requirement, firms need to disclose asset allocation and describe investment strategies. This imposes...

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