Our research results indicate that, in the process of accounting firms charging auditing fees, the size of public...

实证研究的结果表明，上市公司的规模以及会计师事务所的规模等是影响年报审计费用高低的因素。

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Mooted new accounting rules may increase the size of pension liabilities on firms' balance sheets, and other proposals could exacerbate the effect of swings in the value of stocks and bonds.

ECONOMIST: Pension buy-outs