KOLOZSVARI, Ana Carolina; MACEDO, Marcelo Alvaro Da Silva. Anatomy of timing uncertainties in accruals. Journal of Accounting, Business and Finance Research, [S. l.], v. 23, n. 1, p. 18–47, 2026. DOI: 10.55217/102.v23i1.1108. Disponível em: https://www.scipg.com/index.php/102/article/view/1108. Acesso em: 19 jun. 2026.