Manoel, A. A. S. e 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), p. 118–136. doi: 10.4270/ruc.2018214.