MORAES, Matheus de Siqueira; NARDI, Paula Carolina Ciampaglia; MACHADO, André; SOUZA, Rafael Freitas. Evidence on Fair Value in Profit Forecasts: An Analysis Considering the Idiosyncratic Differences in the Influence of the Legal Systems. Brazilian Administration Review, [S. l.], v. 23, n. 1, p. e250129, 2026. DOI: 10.1590/1807-7692bar2026250129. Disponível em: https://bar.anpad.org.br/index.php/bar/article/view/744. Acesso em: 4 feb. 2026.