@mastersthesis{mastersthesisa2c7ce1f, title = {Association between accounting for biological assets and the cost of debt for the firms in the global economy: impact of the implementation of amended IAS 41}, author = {Moutinho, Rafael Antonio and Argilés-Bosch, Josep Maria and Silva, Ricardo Luiz Menezes da}, year = {2022}, doi = {10.11606/D.96.2022.tde-28112022-173324}, school = {Universidade de São Paulo} }