ISSN 1808-057X DOI: 10.1590/1808-057x201512280 Accounting ...€¦ · 276 R. Cont. Fin. – USP,...

download ISSN 1808-057X DOI: 10.1590/1808-057x201512280 Accounting ...€¦ · 276 R. Cont. Fin. – USP, São Paulo, v. 26, n. 69, p. 274-289, set./out./nov./dez. 2015 ternational Accounting

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