Open AccessUtilização da provisão para créditos de liquidação duvidosa para fins de gerenciamento de resultado nas instituições financeiras brasileiras e luso-espanholas
Author(s) -
Carlos Alberto Martins Silva
Publication year - 2016
Language(s) - Portuguese
Resource type - Dissertations/theses
DOI - 10.26512/2016.02.d.20339
Subject(s) - accrual , earnings management , business , allowance (engineering) , financial system , international financial reporting standards , accounting , order (exchange) , discretion , earnings , finance , humanities , economics , political science , operations management , philosophy , law
Dissertacao (mestrado)—UnB/UFPB/UFRN, Programa Multiinstitucional e Inter-Regional de Pos-Graduacao em Ciencias Contabeis, 2016.
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