“Value Relevance of the Level of Adjustments That Reduce Profit for Taxation of Industries Listed on B3”. Contabilidad y Negocios 15, no. 29 (August 17, 2020): 127–147. Accessed September 18, 2026. https://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/22569.