THREE DECADES OF PENSION ACCOUNTING RESEARCH: A BIBLIOMETRIC ANALYSIS ON IFRS AND US GAAP HARMONIZATION

Date

2026

Authors

Journal Title

Journal ISSN

Volume Title

Publisher

RELX Group (Netherlands)

Abstract

Description

Keywords

Accounting, Comparability, Accounting standard, Harmonization, Business, International Financial Reporting Standards, Pension, Financial accounting, Accounting information system, Discretion

Citation

DOI

10.2139/ssrn.6121928

URI

https://doi.org/10.2139/ssrn.6121928
 https://andeanlibrary.org/handle/123456789/84615

Collections

Artículo Científico (Preprint)