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Keywords: Pension
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Journal Articles
Journal of Applied Accounting Research (2025) 26 (5): 1028–1046.
Published: 11 March 2025
...Samer Khalil; Christine Naaman; Najib Sahyoun; Ian Twardus Purpose This study explores the impact of corporate governance structures and managerial attributes on the accuracy of expected pension contributions mandated by Statement of Financial Accounting Standards (SFAS) 132R. Design...
