ARIOUA, Rachid. Accounting for capital increase in companies. Journal of Research in Finance and Accounting, [S. l.], v. 9, n. 01, p. 164–186, 2025. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/3311. Acesso em: 9 feb. 2026.