J. A. Dantas, O. R. de Medeiros, F. C. Galdi, and F. M. da Costa, “ Securities-based earnings management in nanks: validation of a two-stage model ”, Rev. Contab. Finanç., vol. 24, no. 61, pp. 37–54, Apr. 2013, doi: 10.1590/S1519-70772013000100005.