Earnings and capital management by Latin American banks through financial instruments
Purpose: The purpose of this study is to assess whether banks in Latin America make use of unrealized gains and losses through financial instruments, recorded as other comprehensive income, when engaging in earnings management and capital resource allocation. Methodology: Empirical tests were conduc...
Na minha lista:
Principais autores: | , , , |
---|---|
Formato: | Online |
Idioma: | eng |
Publicado em: |
Portal de Periódicos Eletrônicos da UFRN
|
Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/27700 |
Tags: |
Adicionar Tag
Sem tags, seja o primeiro a adicionar uma tag!
|