MBANGALA , A. M.; TARSIM , A. Economic Performance Through the Surplus Account Method With the Maghreb Railway Companies as Case Study. Journal of Accounting and Finance, [S. l.], v. 21, n. 2, 2021. Disponível em: https://articlearchives.co/index.php/JAF/article/view/302. Acesso em: 25 feb. 2026.