From Disclosure to Discipline: How Accounting Standards Shape Public Pension Plan Management

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Trang Hoang, Gang Chen

DOI: 10.2139/ssrn.6337699

Cited by: 0

References: 32

Fields of Study & Subjects

Auditing Earnings Management Governance Accounting Theory and Financial Reporting Fiscal Policies and Political Economy

References 32