EARNINGS MANAGEMENT IN CREDIT UNIONS IN BRAZIL
The purpose of this study was to identify whether credit unions in Brazil use the loan loss provisions as a mechanism for earnings management. Defining the discretion in the constitution of the provisions as the recognized portion above the regulatory limit, the tests performed through panel data, w...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Online |
| Language: | por |
| Published: |
Portal de Periódicos Eletrônicos da UFRN
|
| Online Access: | https://periodicos.ufrn.br/ambiente/article/view/14112 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|