@inproceedings{inproceedings01bc3061, title = {An analysis of the impact of non-accrued contigent liability on the equity market value of Brazilian companies}, author = {Rezende, Amaury José and Dalmacio, Flávia Zóboli and Nilsen, Frederico}, year = {2010}, publisher = {EAA}, booktitle = {Annual Congress of the European Accounting Association} }