数字化转型对盈余管理影响研究. Theory and Practice of Social Science, [S. l.], v. 7, n. 4, p. 134–146, 2025. DOI: 10.6914/tpss.070415. Disponível em: https://ssci.cc/index.php/tpss/article/view/37. Acesso em: 18 oct. 2025.