Work

Recognition Versus Disclosure and Managerial Discretion: Evidence From Japanese Pension Accounting

Year: 2025

Type: article

Source: Journal of International Financial Management and Accounting

DOI: 10.1111/jifm.12232

Author: Masaki Kusano

Institution: Kyoto University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

Funder: Japan Society for the Promotion of Science

Award: 会計原則が意思決定支援機能に与える影響に関する総合的研究

OpenAlex ID: W4407408760

FWCI: 2.7

Cites: 54

Cited by: 1

Related to: 10