Income smoothing en cooperativas de crédito brasileñas: los efectos del incumplimiento
Purpose: The objective of the study is to analyze whether credit unions manage their accounting results, in order to smooth them through provision for bad debts (income smoothing), from a default perspective. Methodology: The sample reaches 938 unique cooperatives between the period from December 20...
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| Principais autores: | , , , |
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| Formato: | Online |
| Idioma: | spa |
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Portal de Periódicos Eletrônicos da UFRN
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| Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/34808 |
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