Schlup, Daiani, Caroline Keidann Soschinski, Roberto Carlos Klann, and Raquel Serrão Rodrigues Silva. 2022. “RELATIONSHIP BETWEEN CONSERVATISM AND EARNINGS SMOOTHING AFTER THE ADOPTION OF IFRS IN BRAZILIAN COMPANIES”. Advances in Scientific and Applied Accounting 15 (1):081-094/095. https://doi.org/10.14392/asaa.2022150104.