KEJRIWAL, M. A. Positive accounting theory: A critical evaluation. International journal of health sciences, [S. l.], v. 6, n. S3, p. 4500–4509, 2022. DOI: 10.53730/ijhs.v6nS3.6886. Disponível em: https://sciencescholar.us/journal/index.php/ijhs/article/view/6886. Acesso em: 30 apr. 2026.