Accounting, FRQ, Emerging Countries Transition: How can a Country Implement an IFRS Standard Change Successfully?. Global Journal of Management and Business Research, [S. l.], v. 14, n. 15, p. 37–55, 2014. Disponível em: https://journalofbusiness.org/index.php/GJMBR/article/view/. Acesso em: 18 oct. 2026.