Moura, Eduardo Gonçalves, and José Alves Dantas. “FAIR VALUE MEASUREMENT RELIABILITY OF FINANCIAL INSTRUMENTS IN BRAZILIAN BANKS”. REVISTA AMBIENTE CONTÁBIL - Universidade Federal Do Rio Grande Do Norte, vol. 7, no. 2, June 2015, pp. 171-89, https://periodicos.ufrn.br/ambiente/article/view/5680.