Open AccessTHE EFFECT OF DEBT CHARACTERISTICS ON THE RECOGNITION OF IMPAIRMENT LOSSES
Author(s) -
Davi Souza Simon,
Clea Beatriz Macagnan
Publication year - 2019
Publication title -
revista universo contábil
Language(s) - English
Resource type - Journals
ISSN - 1809-3337
DOI - 10.4270/ruc.2019213
Subject(s) - debt , leverage (statistics) , monetary economics , debt ratio , conservatism , equity (law) , debt levels and flows , business , debt to gdp ratio , recourse debt , debt to equity ratio , internal debt , economics , finance , population , machine learning , politics , computer science , political science , law , nonprobability sampling , demography , sociology
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