MURCIA, Fernando Dal-Ri; SANTOS, Ariovaldo dos. Discretionary-based disclosure: Evidence from the Brazilian market. Brazilian Administration Review, [S. l.], v. 9, n. 1, p. 88–109, 2011. DOI: 10.1590/S1807-76922012000100006. Disponível em: https://bar.anpad.org.br/index.php/bar/article/view/171. Acesso em: 7 feb. 2026.