J. G. C. dos Santos, A. C. de Vasconcelos, and M. M. M. De Luca, “Financial slack and environmental expenditures: Value relevance in the Brazilian stock market”, Rev. Contab. Finanç., vol. 35, no. 94, p. e1721, May 2024, doi: 10.1590/1808-057x20231721.en.