@inbook{inbook39caafd3, title = {Accounting choice theory: derivatives fair value in banks in Brazil}, author = {Iannazzo, Bruna Perlingeiro and Carvalho, Luiz Nelson Guedes de and Lima, Gerlando Augusto Sampaio Franco de and Lima, Iran Siqueira}, year = {2012}, publisher = {Nova Science Publishers}, journal = {Financial services : efficiency and risk management} }