Disclosure in sectoral reports, its importance to users and its impact on the economic unit in accordance with IFRS 8. Entrepreneurship Journal for Finance and Business, [S. l.], v. 3, n. 1, p. 42–55, 2022. DOI: 10.56967/ejfb202215. Disponível em: https://ejfb.journalpath.com/ejfb/article/view/347. Acesso em: 19 jul. 2026.