@mastersthesis{mastersthesisfa4bcd2f,
title   = {IFRS 17 adoption decision impacts financial statements: a natural experiment in a development country scenario},
author = {Lima, Letícia Garrido Ribas and Afonso, Luís Eduardo},
year = {2025},
doi = {10.11606/D.12.2025.tde-22082025-134025},
school = {Universidade de São Paulo}
}