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The Effect of Discretionary Actuarial Assumptions on the Value Relevance of Pension Accounting Information

Nam, Jian1 · Choi, Jongseo1

1 Pusan National University

Published: January 2021 · Vol. 50 No. 4 · pp. 1071-1105

DOI: https://doi.org/10.17287/kmr.2021.50.4.1071

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