OUAFIR, Ayoub; EL MENZHI, Kaoutar. Le Conservatisme comptable : la prudence au cœur de la communication financière. International Journal of Accounting, Finance, Auditing, Management and Economics, [S. l.], v. 7, n. 4, p. 736–751, 2026. Disponível em: https://ijafame.org/index.php/ijafame/article/view/2388. Acesso em: 21 sept. 2026.