Fair Value, Earnings Management, and Risk Disclosure in Financial Leas-ing: Evidence from Emerging and Developed Markets. Global Journal of Humanities and Social Sciences, [S. l.], v. 5, n. 03, p. 26–64, 2026. DOI: 10.55640/gjhss/Volume05Issue03-03. Disponível em: https://www.grpublishing.org/journals/index.php/gjhss/article/view/366.. Acesso em: 18 mar. 2026.