SOUTES, D. O.; SCHVIRCK, E. Forms of measurement of the income and the consequences in the calculation of the ROA. Brazilian Business Review, [S. l.], v. 3, n. 1, p. 73–85, 2006. DOI: 10.15728/bbr.2006.3.1.6. Disponível em: http://bbronline.com.br/index.php/bbr/article/view/460. Acesso em: 5 mar. 2021.