@article{article7e2dd7f2, title = {Accounting choices, corporate characteristics and adoption of IFRS in two phases}, author = {Silva, Denise Mendes da and Martins, Vinicius Aversari and Fávero, Luiz Paulo Lopes}, year = {2022}, doi = {10.22561/cvr.v33i1.5642}, journal = {Revista Contabilidade Vista & Revista} }