Osikmashvili ა. Kudos International Accounting and Auditing Network. Business and Legislation, [S. l.], v. 16, n. 1, p. 144, 2023. DOI: 10.52340/bal/2023.01.16. Disponível em: https://www.ojs.b-k.ge/index.php/bk/article/view/800. Acesso em: 7 oct. 2026.