@article{article9d2d6332,
title   = {Heterogeneity in earnings quality between different classes of companies after IFRS adoption: evidence from Brazil},
author = {Black, Roberto and Nakao, Sílvio Hiroshi},
year = {2017},
doi = {10.1590/1808-057x201702750},
journal   = {Revista Contabilidade & Finanças}
}