养老金负债的披露:未注资既得福利和未注资过去服务成本的信息含量

DISCLOSURE OF PENSION LIABILITIES: THE INFORMATION CONTENT OF UNFUNDED VESTED BENEFITS AND UNFUNDED PAST SERVICE COST

Journal of Business Finance & Accounting · 1984
被引 5
人大 A-ABS 3
养老金会计信息披露负债估值财务会计