Albuquerque, Fábio de; Quirós, Joaquín Texeira - In: Journal of finance and investment analysis 1 (2012) 3, pp. 197-216
This study was developed based on the theory of cultural relevance of accounting proposed by Baydoun and Willet [4] from the contributions originally released by Gray [16], which highlights the link between the accounting values and the practices that are materialized in the form, content and...