TY  - JOUR 
T1  - The explanatory factors of disclosures related to the discount rates by listed entities in Portugal
JO  - Revista Contabilidade & Finanças
A1  - Assunção, Miguel
A1  - Albuquerque, Fábio
SN  - 1519-7077
UL  - 10.1590/1808-057x20221578.en
VL  - 34 
Y1  - 2023
PB  - Brasil 
ER  -