Manoel, A. A. S., & Moraes, M. B. da C. (2019). CASH HOLDINGS IN BRAZIL: A STUDY CONSIDERING THE EFFECTS OF FINANCIAL CONSTRAINTS AND THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS. Revista Universo Contábil, 14(2), 118–136. https://doi.org/10.4270/ruc.2018214