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Autor:
Patrícia P. Alves, Joshua Onome Imoniana, Verônica Moreira Costa, Luiza Helena Pereira Alberto, Mariana Araujo
Publikováno v:
Corporate Ownership and Control. 8:502-515
This study analyzes the managers’ (Chief Financial Officer (CFO)) perception of impact of implementation of internal controls. It investigates the causes of adoption in the multidimensionality of internal control of the Brazilian companies traded i