Predicting changes on budget expenditures using Markov chains with practical application. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 7, n. 18, 2012. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/730. Acesso em: 4 jun. 2025.