Santos, G. C. (2022). Nobes, C., & Stadler, C. (2018). Investigating international differences in financial reporting: Data problems and some proposed solutions. The British Accounting Review, 50(6), 602-614. Revista Mineira De Contabilidade, 23(2), 83–86. https://doi.org/10.51320/rmc.v23i2.1365