Media type: E-Article Title: Presentation Contributor: Frezatti, Fábio Published: FapUNIFESP (SciELO), 2016 Published in: Revista Contabilidade & Finanças, 27 (2016) 70, Seite 5-6 Language: Not determined DOI: 10.1590/1808-057x201590080 ISSN: 1519-7077 Keywords: Finance ; Accounting Origination: Footnote: Access State: Open Access