Ponte, V. M. R., Oliveira, M. C., Moura, H., & Carmo, R. C. de A. do. (2007). Analysis of mandatory, non-mandatory and advanced information disclosure practices in financial statements of companies in Brazil: a comparative study between 2002 and 2005 . Revista Contabilidade & Finanças, 18(45), 50-62. https://doi.org/10.1590/S1519-70772007000400005