OGIRIKI PHD, T.; ATAGBORO PHD, MNAA, E. POSITIVE ACCOUNTING THEORY: A THEORETICAL PERSPECTIVE. BW Academic Journal, [S. l.], v. 1, n. 1, p. 9, 2022. Disponível em: https://www.bwjournal.org/index.php/bsjournal/article/view/1208. Acesso em: 30 apr. 2026.