Americanas case. It was not accounting fraud. Then, what was it?

Americanas case. It was published today (Monday, January 30, 2023), in the well-known and renowned legal website Migalhas, the article by Prof. Miguel Silva that discusses and clarifies in detail what happened in the Americanas case and the mistake of calling it an accounting fraud. https://www.migalhas.com.br/depeso/380765/caso-americanas-nao-foi-fraude-contabil-entao-o-que-foi
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