@article{article8b9ca60a, title = {Adoption of the International Financial Reporting Standards (IFRS) on companies’ financing structure in emerging economies}, author = {Santos, Marco Aurélio dos and Fávero, Luiz Paulo Lopes and Distadio, Luiz Fernando}, year = {2016}, doi = {10.1016/j.frl.2015.11.002}, journal = {Finance Research Letters} }