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This paper analyzes the relationship between income smoothing practices in the conservatism of Brazilian credit unions, from the of Eckel (1981) and Ball and Shivakumar (2005) models between the years 2012 to 2018, in a total of 5,717 observations. The results highlighted a higher level of conservatism on the part of non-smoother credit unions, demonstrating that by smoothing the remains of the cooperative, managers seek to be less conservative when advancing possible losses, reversing lower results in subsequent periods, confirming the research hypothesis.

Income smoothing practices and conservatism in Brazilian credit unions