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Do local governments present required disclosures for defined benefit pension plans? |
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| Authors: | Thomas E Vermeer Alan K Styles Terry K Patton |
| Institution: | 1. Department of Accounting & MIS, Alfred Lerner College of Business & Economics, University of Delaware, United States;2. Department of Accounting & Finance, College of Business Administration, California State University San Marcos, United States;3. Department of Accounting, Dillard College of Business Administration, Midwestern State University, United States |
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