Ashwaq Khazal Alwan and Mezban Mohammed Farhan 2025. The impact of adopting the employee benefits standard IAS 19 on management discretion. Tikrit Journal of Administrative and Economic Sciences. 21, 70 part 1 (Jun. 2025), 64–81. DOI:https://doi.org/10.25130/tjaes.21.70.1.4.