LANGA, Efraim; ALBUQUERQUE, Fabio. Conservatism as a cultural accounting value: An empirical study from the perspective of chartered accountants and auditors in Mozambique. Contaduría y Administración, [S. l.], v. 69, n. 1, p. e423, 2023. DOI: 10.22201/fca.24488410e.2024.4682. Disponível em: https://www.cya.unam.mx/index.php/cya/article/view/4682. Acesso em: 12 feb. 2026.