@article{ferreira_morais_2023,  title={Frequency of Interim Reporting and Impairment Losses on Financial Assets},  volume={20},  ISSN={1808-2386},  url={https://doi.org/10.15728/bbr.2023.20.2.1.en},  DOI={10.15728/bbr.2023.20.2.1.en},  number={2},  journal={BBR. Brazilian Business Review},  publisher={Fucape Business School},  author={Ferreira, Ana Clara and Morais, Ana},  year={2023},  month={Mar},  pages={118–132} }