SANTOS, A. dos; PAULO, E. Deferral of currency variation losses as an earnings management tool. Brazilian Business Review, [S. l.], v. 3, n. 1, p. 15–31, 2006. DOI: 10.15728/bbr.2006.3.1.2. Disponível em: http://bbronline.com.br/index.php/bbr/article/view/456. Acesso em: 5 mar. 2021.