Accounting choices and earnings management: a study on the recognition of government subsidies in a philanthropic hospital
Purpose: This article aims to explain the reasons for the adoption of the accrual regime for the recognition of government subsidies by philanthropic hospitals, as well as to highlight the factors related to accounting choices and results management for these institutions. Methodology: To achieve th...
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| Principais autores: | , , |
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| Formato: | Online |
| Idioma: | por |
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Portal de Periódicos Eletrônicos da UFRN
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| Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/14344 |
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