Raiol Paula, C., de Araujo Bernardo dos Santos, I., Ferreira de Oliveira, A. and Luiz Rezende Mól, A. 2024. Effects of the COVID-19 pandemic on the Value Relevance of the accountingfinancial report: an analysis of companies listed on B³ . Enfoque: Reflexão Contábil. 43, 1 (Feb. 2024), 48-68. DOI:https://doi.org/10.4025/enfoque.v43i1.61946.