HSU, P.-H.; JAN, C.-L.; SHIMA, K. Discretionary Accrual in the Knowledge-Based Economy. Journal of Applied Business and Economics, [S. l.], v. 26, n. 5, 2024. Disponível em: https://articlearchives.co/index.php/JABE/article/view/7073. Acesso em: 20 sep. 2025.