KIM, M. M.; BELINA, H. Audit Effort on Tone Ambiguity in 10-K Filings. Journal of Accounting and Finance, [S. l.], v. 23, n. 2, 2023. Disponível em: https://articlearchives.co/index.php/JAF/article/view/5783. Acesso em: 24 nov. 2025.