@article{article21f94006,
title   = {Cash holdings in Brazil: a study considering the effects of financial constraints and the adoption of international financial reporting standards},
author = {Manoel, Aviner Augusto Silva and Moraes, Marcelo Botelho da Costa},
year = {2018},
doi = {10.4270/ruc.2018214},
journal   = {Revista Universo Contábil}
}