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

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dc.contributor.authorEric D. Ofosu-Hene
dc.contributor.authorAfia A. Oppong
dc.contributor.authorEvans Tee
dc.coverage.spatialBolivia
dc.date.accessioned2026-03-22T20:52:49Z
dc.date.available2026-03-22T20:52:49Z
dc.date.issued2026
dc.identifier.doi10.2139/ssrn.6121928
dc.identifier.urihttps://doi.org/10.2139/ssrn.6121928
dc.identifier.urihttps://andeanlibrary.org/handle/123456789/84615
dc.publisherRELX Group (Netherlands)
dc.relation.ispartofSSRN Electronic Journal
dc.sourceLeeds Beckett University
dc.subjectAccounting
dc.subjectComparability
dc.subjectAccounting standard
dc.subjectHarmonization
dc.subjectBusiness
dc.subjectInternational Financial Reporting Standards
dc.subjectPension
dc.subjectFinancial accounting
dc.subjectAccounting information system
dc.subjectDiscretion
dc.titleTHREE DECADES OF PENSION ACCOUNTING RESEARCH: A BIBLIOMETRIC ANALYSIS ON IFRS AND US GAAP HARMONIZATION
dc.typepreprint

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