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Keywords: recognition versus disclosure
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Journal Articles
Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan
Available to Purchase
Journal of International Accounting Research (2020) 19 (3): 133–160.
Published: 01 December 2020
.... Their results suggest that capital market participants may treat disclosed financial information differently from recognized amounts. Much of the prior research on recognition versus disclosure in capital markets analyzes how recognized versus disclosed items are related to firms' stock prices (stock...
