HSU, P.-H.; JAN, C.-L.; TAN, J. Hedging, Hedge Accounting, and Audit Fees. Journal of Accounting and Finance, [S. l.], v. 20, n. 6, 2020. Disponível em: https://articlearchives.co/index.php/JAF/article/view/251. Acesso em: 24 nov. 2025.