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Factors in managing actuarial assumptions for pension fair value : implications for IAS 19
Hsu, Audrey Wen-hsin; Wu, Chung-fern; Lin, Jui-chia - In: Review of Pacific Basin financial markets and policies 16 (2013) 1, pp. 1-23
Persistent link: https://www.econbiz.de/10010233399
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Reversing an impairment loss and earnings management : the role of corporate governance
Duh, Rong-Ruey; Lee, Wen-Chih; Lin, Ching-chieh - In: The international journal of accounting : TIJA 44 (2009) 2, pp. 113-137
Persistent link: https://www.econbiz.de/10003862705