MARÇAL, Ronan Reis; MACEDO, Marcelo Alvaro da Silva. ANALYSIS OF THE PROFIT PERSISTENCE UNDER THE DISCRETIONARY ACCRUALS: A STUDY BASED ON THE IMPACT OF ADOPTING IFRS. Contextus - Revista Contemporânea de Economia e Gestão, [S. l.], v. 17, n. 2, p. 129–159, 2019. DOI: 10.19094/contextus.v17i2.40706. Disponível em: https://www.periodicos.ufc.br/contextus/article/view/40706. Acesso em: 5 dec. 2025.