Lin, Beixin. “THE VALUE RELEVANCE OF THE COMPONENTS OF RESTRUCTURING CHARGES: THE EFFECT OF EITF 94-3”. Journal of Accounting, Ethics & Public Policy, JAEPP 6, no. 3 (October 3, 2023): 353. Accessed September 9, 2026. https://jaepp.org/index.php/jaepp/article/view/298.