VERÓN MEDINA, C. S.; MARCOLINI TULLIANI, S. B. . Evolution of balance sheet conservatism in Argentina and Chile: the IFRS incidence. CAPIC REVIEW, [S. l.], v. 15, p. 87–97, 2017. DOI: 10.35928/cr.vol15.2017.16. Disponível em: https://capicreview.com/index.php/capicreview/article/view/16. Acesso em: 15 sep. 2026.