@article{Martins_2017, title={Orleans Silva Martins}, volume={11}, url={https://www.repec.org.br/repec/article/view/1571}, DOI={10.17524/repec.v11i1.1571}, number={1}, journal={Revista de Educação e Pesquisa em Contabilidade (REPeC)}, author={Martins, Orleans Silva}, year={2017}, month={mar.} }