Ribeiro, A. M.; Carmo, C. H. S. do; Fávero, L. P. L.; Carvalho, L. N. Manager’s Discretionary Power and Comparability of Financial Reports: An Analysis of the Regulatory Transition Process in Brazilian Accounting . Rev. Contab. Finanç. 2016, 27 (70), 12-28. https://doi.org/10.1590/1808-057x201601900.