Is debt a means of adjusting needs and resources or a lever that creates value?. Revue El-Wahat pour les Recherches et les Etudes, [S. l.], v. 13, n. 2, p. 1540–1568, 2020. Disponível em: https://journals.univ-ghardaia.edu.dz/elwahat/article/view/373. Acesso em: 19 févr. 2026.