M. M. de Souza and J. A. Borba, “ Value Relevance vis-à-vis Disclosure on Business Combinations and Goodwill Recognized by Publicly Traded Brazilian Companies ”, Rev. Contab. Finanç., vol. 28, no. 73, pp. 77–92, Apr. 2017, doi: 10.1590/1808-057x201703240.