Souza de Souza, Paulo Vitor, and Edilson Paulo. “Service Quality and Earnings Management in Brazilian Electricity Distributors”. Journal of Economics, Finance and Administrative Science 30, no. 60 (December 1, 2025): 250–267. Accessed December 18, 2025. https://revistas.esan.edu.pe/index.php/jefas/article/view/890.