Capitalization of internally generated intangible assets and its impact on the predictive power of accounting information. SciELO Preprints, 2026. DOI: 10.1590/1808-057x20252221.en. Disponível em: https://preprints.scielo.org/index.php/scielo/preprint/view/15361. Acesso em: 15 maio. 2026.