Murcia, F. D.-R., Souza, M. M. de, Wuergues, A. F. E., & Duarte, G. (2013). Realization or reversal of revaluation reserve: determinants of choice of companies in brazil after the enactment of act 11.638/07. Advances in Scientific and Applied Accounting, 6(1), 112–133. Retrieved from https://asaa.anpcont.org.br/asaa/article/view/131