OLESEN, K.; CHENG, F. Convergence of Accounting Standards Does Not Always Lead to Convergence of Accounting Practices: The Case of China. Asian Journal of Business and Accounting, [S. l.], v. 4, n. 1, 2017. Disponível em: https://ajba.um.edu.my/index.php/AJBA/article/view/2627. Acesso em: 27 feb. 2026.