@mastersthesis{mastersthesis26833f0e, title = {Essays on accounting conservatism: cross-country analyses and a literature review}, author = {Santana Júnior, Jorge Luiz de and Gotti, Giorgio and Pimentel, Renê Coppe}, year = {2024}, doi = {10.11606/T.12.2024.tde-17122024-155816}, school = {Universidade de São Paulo} }