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The effect of recognition vs. disclosure on investor valuation: The case of pension accounting

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References

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2014Capitalizing R&D Expenses Versus Disclosing Intangible Information35 cited
2011How do Auditors Perceive Recognized vs. Disclosed Lease and Pension Obligations? Evidence from Fees and Going-Concern Opinions25 cited
2013International Variations in Tax Disclosures21 cited
2020Extended XBRL Tags and Financial Analysts' Forecast Error and Dispersion13 cited

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