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