Cupertino, César Medeiros, Antônio Lopo Martinez, and Newton Carneiro Affonso da Costa Jr. “Accrual Anomaly in the Brazilian Capital Market”. Brazilian Administration Review 9, no. 4 (October 1, 2012): 421-440. Accessed December 7, 2025. https://bar.anpad.org.br/index.php/bar/article/view/191.