STĘPIEŃ, Konrad. Estimated values: the provisions and the write-downs of assets as tools to manipulate financial results of enterprises. Copernican Journal of Finance & Accounting, [S. l.], v. 4, n. 1, p. 157–171, 2015. DOI: 10.12775/CJFA.2015.011. Disponível em: https://apcz.umk.pl/CJFA/article/view/CJFA.2015.011. Acesso em: 14 jan. 2025.