SANTANA, V. de F.; SARQUIS, R. W. Earnings management to avoid earnings decreases and losses : an exploration across the world. Revista Catarinense da Ciência Contábil, [S. l.], v. 20, p. e3153, 2021. DOI: 10.16930/2237-766220213153. Disponível em: https://revista.crcsc.org.br/index.php/CRCSC/article/view/3153. Acesso em: 26 set. 2021.