@article{article4c31ca88, title = {International financial reporting standards and earnings management in Latin America}, author = {Rathke, Alex Augusto Timm and Santana, Verônica de Fátima and Lourenço, Isabel Maria Estima Costa and Dalmacio, Flávia Zóboli}, year = {2016}, doi = {10.1590/1982-7849rac2016140035}, journal = {RAC - Revista de Administração Contemporânea} }