CLEMONS, R.; ZHANG, Y. Using the Linear Cash Taxes Paid Model in Accounting Research: Developing a Tax Model That Permits the Inclusion of Loss-Years. Journal of Accounting and Finance, [S. l.], v. 22, n. 3, 2022. Disponível em: https://articlearchives.co/index.php/JAF/article/view/5231. Acesso em: 24 nov. 2025.