Nogueira DR. Revista de Estudos Contábeis, Londrina, v. 7, n. 12, jan./jun. 2016. Rev.Est.Cont. [Internet]. 2018 Jan. 15 [cited 2024 May 17];7(12):117. Available from: https://ojs.uel.br/revistas/uel/index.php/rec/article/view/32337