International Financial Reporting Standards Adoption and Earnings Management: The Fundamental Effect Framework. Financial Risk and Management Reviews, [S. l.], v. 6, n. 1, p. 52–78, 2020. DOI: 10.18488/journal.89.2020.61.52.78. Disponível em: https://archive.conscientiabeam.com/index.php/89/article/view/1738. Acesso em: 1 sep. 2026.