BRASWELL, M.; CHANG, C.-C. A.; HSIEH, S.-J. The Opportunistic Use of Pension Assumptions and Pension Cost Reporting. Journal of Accounting and Finance, [S. l.], v. 17, n. 1, 2017. Disponível em: https://mail.articlegateway.com/index.php/JAF/article/view/974. Acesso em: 23 feb. 2025.