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Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan

Journal of International Accounting Research (2020) 19 (3): 133–160.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
Initial Evidence on the Association Between Audit Fees and Client Participation in Underfunded Multiemployer Pension Plans
  • James M. Fornaro
  • Hua-Wei Huang
  • Yi-Hung Lin
Journal of Accounting, Auditing & Finance (2023)
Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan
  • Masaki Kusano
Journal of International Accounting, Auditing and Taxation (2023) 50: 100524.
  • Online ISSN 1558-8025
  • Print ISSN 1542-6297

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