Loan loss provision and earnings management in financial institutions: an analysis of the largest Brazilian banks
Purpose: This study aims to analyze the practice of earnings management (EM) by the five largest banks in the Brazilian financial market through the manipulation of the loan loss provision (LLP). Methodology: The methodology used in this study recognizes (i) that the EM can result from both discreti...
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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/25930 |
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