"Lin, Zishan" - Selaus tekijän mukaanVäitöskirjat
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Research on discretion in accounting : Evidence from the adoption of IAS 19R
Lin, Zishan (Vaasan yliopisto, 27.11.2020)
MonografiaväitöskirjaThis dissertation examines the discretionary accounting choices using the setting of IAS 19R employee benefits, which replaced the IAS 19 in 2013. More specifically, two main changes under the IAS 19R have been investigated: ...