@article{martinez_moraes_sarlo neto_reina_2026,  title={Corporate Governance and Tax Litigation: Evidence from Brazil’s B3 Market},  volume={23},  ISSN={1807-7692},  url={https://doi.org/10.1590/1807-7692bar2026250166},  DOI={10.1590/1807-7692bar2026250166},  number={2},  journal={BAR - Brazilian Administration Review},  publisher={ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração},  author={Martinez, Antonio Lopo and Moraes, Arquimedes de Jesus and Sarlo Neto, Alfredo and Reina, Donizete},  year={2026},  pages={e250166} }