SHARMA, K. Data Envelopment Analysis of Fair Value Versus Historical Cost Accounting: An Insight into Thailand’s Insurance Sector. Human Behavior, Development and Society, [S. l.], v. 24, n. 3, p. 103–114, 2023. Disponível em: https://so01.tci-thaijo.org/index.php/hbds/article/view/269517. Acesso em: 1 oct. 2026.