PIMENTA, Márcio Marvila. Do changes in accounting discretion affect earnings management? International evidence. Advances in Scientific and Applied Accounting, [S. l.], v. 17, n. 3, p. 011–025/026, 2025. DOI: 10.14392/asaa.2024170302. Disponível em: https://asaa.anpcont.org.br/asaa/article/view/1139. Acesso em: 16 oct. 2025.