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    ou:bibtex "@article { author = {Texeira Fernandes Justino, Maria Do Rosário and Albuquerque, Fábio and Texeira Quirós, Joaquín}, title = {Are the cultural accounting values a relevant issue forthe SMEs financing options?}, year = {2016}, url = {http://hdl.handle.net/10400.21/8154}, doi = {http://dx.doi.org/10.1016/j.cya.2016.04.004}, keywords = {Conservatism; Financing; SMEs; Secrecy; Conservadurismo; Financiación; Pymes; Secreto} }";
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