@article{articleef649907,
title   = {Effects of the adoption of IFRS on the credit market: evidence from Brazil},
author = {Lima, Vinícius Simmer de and Lima, Gerlando Augusto Sampaio Franco de and Gotti, Giorgio},
year = {2018},
doi = {10.1016/j.intacc.2018.04.001},
journal   = {The International Journal of Accounting}
}