采用SFAS第158号后退休计划资金状况的变化:经济改善还是资产负债表管理?

Changes in the Funded Status of Retirement Plans after the Adoption of SFAS No. 158: Economic Improvement or Balance Sheet Management?

Contemporary Accounting Research · 2012
被引 33
人大 A-FT50ABS 4
会计财务管理退休计划经济