HASAN, T.; BERRY, K.; BOYER-DAVIS, S. Customer Bargaining Power and Accrual-Based Earnings Management. Journal of Accounting and Finance, [S. l.], v. 21, n. 4, 2021. Disponível em: https://articlearchives.co/index.php/JAF/article/view/341. Acesso em: 13 sep. 2025.