The Effects of Entity Shielding on Claims to Assets: Implications for Financial Reporting. Global Journal of Management and Business Research, [S. l.], v. 22, n. D2, p. 21–34, 2022. Disponível em: https://testing.journalofbusiness.org/index.php/GJMBR/article/view/102207. Acesso em: 4 feb. 2026.