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A study on the effect of pre-codification Statement of Financial Accounting Standards No. 106 suggested that companies were more likely to reduce OPEB if prior
A study on the effect of pre-codification Statement of Financial Accounting Standards No. 106 suggested that companies were more likely to reduce OPEB if prior to adoption of the accounting standard their debt-equity ratios were and their OPEB llabilities were
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high, low
O
low, high
high, high
O
low, low
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