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. Disponível em: https://ibr.iub.edu.bd/Journals/article/view/62. Acesso em: 6 aug. 2026.