NAGHSHBANDI, N.; OMBATI, R. M.; KHOSRAVI, V. Empirical Study on the Impact of Culture on Accounting Practices: Does it Disappear After the Introduction of IFRS. International Journal For Research In Business, Management And Accounting , [S. l.], v. 1, n. 2, p. 11–23, 2015. Disponível em: https://ijrbma.com/index.php/bma/article/view/588. Acesso em: 23 sep. 2025.