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    Earnings Management and Valuation of Biological Assets by Ricardo Luiz Menezes da Silva, Paula Carolina Ciampaglia Nardi, Maisa de Souza Ribeiro

    Published 2015-01-01
    “…The firms were investigated with regard to: a) disclosure of the discount rate, b) BM&FBovespa corporate governance levels; and c) adherence to disclosure requirements in the Brazilian accounting standard CPC 29 (IAS 41). …”
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