Souza, F.J.V. de, Silva, M.C. da, Araújo, A.O. and Silva, J.D.G. da 2010. <b>An analysis on the disclosure of public accounts of the brazilian capitals</b&gt; - doi: 10.4025/enfoque.v29i1.10683. Enfoque: Reflexão Contábil. 29, 1 (Aug. 2010), 79-92. DOI:https://doi.org/10.4025/enfoque.v29i1.10683.