SHUBHANKAR SHIL, Shubhankar Shil. Positive Accounting Theory and Changes in Accounting Principles: An Exploratory Inquiry into Bangladeshi Listed Companies. Independent Business Review, Dhaka, Bangladesh, v. 7, n. 2, 2026. DOI: 10.67508/iub.ibr.v7n2.005. Disponível em: https://ibr.iub.edu.bd/Journals/article/view/62. Acesso em: 21 sep. 2026.