@inproceedings{inproceedingsc3ba5602, title = {Financial instruments with characteristics of equity: determinants and consequences of accounting classification}, author = {Flores, Eduardo and Lopes, Alexsandro Broedel and Carvalho, Luiz Nelson Guedes de and Fasan, Marco}, year = {2020}, publisher = {EAC/FEA/USP}, booktitle = {Congresso USP Controladoria e Contabilidade} }