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

Eric D. Ofosu-HeneAfia A. OppongEvans Tee2026-03-222026-03-22202610.2139/ssrn.6121928https://doi.org/10.2139/ssrn.6121928https://andeanlibrary.org/handle/123456789/84615AccountingComparabilityAccounting standardHarmonizationBusinessInternational Financial Reporting StandardsPensionFinancial accountingAccounting information systemDiscretionTHREE DECADES OF PENSION ACCOUNTING RESEARCH: A BIBLIOMETRIC ANALYSIS ON IFRS AND US GAAP HARMONIZATIONpreprint