Motivation on accounting choice of actuarial gain (loss). Journal of Economics, Business, and Accountancy Ventura, [S. l.], v. 17, n. 3, p. 417–428, 2015. DOI: 10.14414/jebav.v17i3.363. Disponível em: https://journal.perbanas.ac.id/index.php/jebav/article/view/363. Acesso em: 18 sep. 2025.