Santos, E.S., Calixto, L. and Bispo, M.F. (2019) “Impact of the Brazilian Accounting Pronouncements Committee’s New Guideline (OCPC 07) on the downsizing of companies’ Notes”, Revista Contabilidade & Finanças, 30(79), pp. 58–72. doi:10.1590/1808-057x201806650.