ASHWAQ KHAZAL ALWAN; MEZBAN MOHAMMED FARHAN. The impact of adopting the employee benefits standard IAS 19 on management discretion. Tikrit Journal of Administrative and Economic Sciences, [S. l.], v. 21, n. 70 part 1, p. 64–81, 2025. DOI: 10.25130/tjaes.21.70.1.4. Disponível em: https://www.tjaes.org/index.php/tjaes/article/view/2115. Acesso em: 27 jul. 2026.