Figueira, Laís Manfiolli, and Marcelo Augusto Ambrozini. “Impact of the Recognition of Financial Instruments Measured at Fair Value on Net Income Volatility”. Revista Contemporânea De Contabilidade, vol. 16, no. 38, Mar. 2019, pp. 57-86, doi:10.5007/2175-8069.2019v16n38p57.