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Income Smoothing, Earnings Management and the Credibility of Accounting Information. International Journal of Business, Economics and Management, [S. l.], v. 8, n. 4, p. 292–306, 2021. DOI: 10.18488/journal.62.2021.84.292.306. Disponível em: https://archive.conscientiabeam.com/index.php/62/article/view/1283. Acesso em: 5 aug. 2026.