A dissociation set in a graph is a set of vertices inducing a subgraph of maximum degree at most 1. Computing the dissociation number diss(G) of a given graph G, defined as the order of a maximum dissociation set in G, is algorithmically hard even when G is restricted to be bipartite. Recently, Hosseinian and Butenko proposed a simple 4 3 -approximation algorithm for the dissociation number problem in bipartite graphs. Their result relies on the inequality diss(G) ≤ 4 3 α(G − M ) implicit in their work, where G is a bipartite graph, M is a maximum matching in G, and α(G − M ) denotes the independence number of G − M . We show that the pairs (G, M ) for which this inequality holds with equality can be recognized efficiently, and that a maximum dissociation set can be determined for them efficiently. The dissociation number of a graph G satisfies max{α(G), 2ν s (G)} ≤ diss(G) ≤ α(G) + ν s (G) ≤ 2α(G), where ν s (G) denotes the induced matching number of G. We show that deciding whether diss(G) equals any of the four terms lower and upper bounding diss(G) is NP-hard.