@article{wronski_klann_2020,  title={Accounting Conservatism and National Culture},  volume={17},  ISSN={1808-2386},  url={https://doi.org/10.15728/bbr.2020.17.3.6},  DOI={10.15728/bbr.2020.17.3.6},  number={3},  journal={BBR. Brazilian Business Review},  publisher={Fucape Business School},  author={Wronski, Pollyanna Gracy and Klann, Roberto Carlos},  year={2020},  month={May},  pages={344–361} }